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Irs 1040x Form

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Irs 1040x Form

Irs 1040x form Publication 596SP - Introductory Material Table of Contents Acontecimientos Futuros ¿Qué es el Crédito por Ingreso del Trabajo (EIC)? ¿Puedo Reclamar el Crédito por Ingreso del Trabajo (EIC)? ¿Necesito esta Publicación? ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)? ¿Cómo Calculo la Cantidad del Crédito por Ingreso del Trabajo (EIC)? ¿Cómo Puedo Encontrar Rápidamente Información Específica? ¿Hay Ayuda Disponible en Internet? Qué Hay de Nuevo para el año 2013 Recordatorios Acontecimientos Futuros Para la información más actualizada sobre los acontecimientos que afectan la Publicación 596(SP), tales como legislación promulgada después de su publicación, visite www. Irs 1040x form irs. Irs 1040x form gov/pub596sp, en inglés. Irs 1040x form ¿Qué es el Crédito por Ingreso del Trabajo (EIC)? El crédito por ingreso del trabajo (EIC, por sus siglas en inglés) es un crédito tributario para aquellas personas que trabajan y que reciben ingreso del trabajo inferior a $51,567. Irs 1040x form Un crédito tributario significa que va a tener más dinero disponible porque reduce la cantidad de impuesto a pagar. Irs 1040x form El crédito por ingreso del trabajo (EIC) también podría proporcionarle un reembolso. Irs 1040x form ¿Puedo Reclamar el Crédito por Ingreso del Trabajo (EIC)? Para tener derecho al crédito por ingreso del trabajo (EIC), tiene que cumplir determinados requisitos. Irs 1040x form Dichos requisitos se resumen en la Tabla 1. Irs 1040x form Tabla 1. Irs 1040x form Síntesis del Crédito por Ingreso del Trabajo Primero, tiene que cumplir todos los requisitos de esta columna. Irs 1040x form Segundo, tiene que cumplir todos los requisitos de una de estas columnas, la que le corresponda. Irs 1040x form Tercero, tiene que cumplir el requisito de esta columna. Irs 1040x form Capítulo 1. Irs 1040x form  Requisitos para Todos Capítulo 2. Irs 1040x form  Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado Capítulo 3. Irs 1040x form  Requisitos que Tiene que Cumplir si no Tiene un Hijo Calificado Capítulo 4. Irs 1040x form  Calcular y Reclamar el Crédito por Ingreso del Trabajo (EIC) 1. Irs 1040x form Tiene que tener  ingresos brutos ajustados (AGI, por sus siglas en inglés) inferiores a:  • $46,227 ($51,567 para casados que presentan una declaración conjunta) si tiene tres o más hijos calificados,  • $43,038 ($48,378 para casados que presentan una declaración conjunta) si tiene dos hijos calificados,  • $37,870 ($43,210 para casados que presentan una declaración conjunta) si tiene un hijo calificado o  • $14,340 ($19,680 para casados que presentan una declaración conjunta) si no tiene un hijo calificado. Irs 1040x form 2. Irs 1040x form Tiene que tener un número de Seguro Social válido. Irs 1040x form   3. Irs 1040x form Su estado civil para efectos de la declaración no puede ser  “casado que presenta la declaración por separado”. Irs 1040x form   4. Irs 1040x form Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año. Irs 1040x form   5. Irs 1040x form No puede presentar el Formulario 2555 ni el Formulario 2555-EZ (relacionado con el ingreso del trabajo en el extranjero). Irs 1040x form   6. Irs 1040x form Sus ingresos procedentes de inversiones tienen que ser de $3,300 o menos. Irs 1040x form    7. Irs 1040x form Tiene que haber recibido ingreso del trabajo. Irs 1040x form 8. Irs 1040x form Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y de declaración conjunta. Irs 1040x form   9. Irs 1040x form Soló una persona puede utilizar su hijo calificado para fines de reclamar el crédito por ingreso del trabajo (EIC). Irs 1040x form   10. Irs 1040x form Usted no puede ser el hijo calificado de otra persona. Irs 1040x form 11. Irs 1040x form Tiene que tener por lo menos 25 años de edad pero menos de 65 años de edad. Irs 1040x form   12. Irs 1040x form Usted no puede ser dependiente de otra persona. Irs 1040x form   13. Irs 1040x form Usted no puede ser el hijo calificado de otra persona. Irs 1040x form   14. Irs 1040x form Tiene que haber vivido en los Estados Unidos durante más de la mitad del año. Irs 1040x form 15. Irs 1040x form Tiene que tener ingresos del trabajo inferiores a:  • $46,227 ($51,567 para casados que presentan una declaración conjunta) si tiene tres o más hijos calificados,  • $43,038 ($48,378 para casados que presentan una declaración conjunta) si tiene dos hijos calificados,  • $37,870 ($43,210 para casados que presentan una declaración conjunta) si tiene un hijo calificado o  • $14,340 ($19,680 para casados que presentan una declaración conjunta) si no tiene un hijo calificado. Irs 1040x form ¿Necesito esta Publicación? Algunas personas que presenten el Formulario 1040 tienen que usar la Hoja de Trabajo 1 de esta publicación, en vez de consultar el Paso 2 de las instrucciones para el Formulario 1040, para determinar si pueden reclamar el crédito por ingreso del trabajo (EIC). Irs 1040x form Usted se encuentra en esta categoría si alguna de las siguientes situaciones le corresponde para el año 2013. Irs 1040x form Presenta el Anexo E (Formulario 1040). Irs 1040x form Declara ingresos provenientes del alquiler de bienes inmuebles/muebles que no son utilizados en un oficio o negocio. Irs 1040x form Declara ingresos en la línea 21 del Formulario 1040 que provienen del Formulario 8814 (relacionados con la elección de declarar los intereses y dividendos recibidos por un hijo). Irs 1040x form Declara una cantidad en la línea 13 del Formulario 1040 que incluye una cantidad del Formulario 4797. Irs 1040x form Si ninguna de las situaciones que aparecen anteriormente le corresponde, las instrucciones del formulario de impuestos contienen toda la información que necesita para saber si puede reclamar el crédito por ingreso del trabajo (EIC) y para calcular la cantidad del mismo. Irs 1040x form No necesita esta publicación, pero puede leerla para saber si puede reclamar el crédito por ingreso del trabajo (EIC) y para aprender más sobre este crédito. Irs 1040x form ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)? No. Irs 1040x form Puede reunir los requisitos del crédito por ingreso del trabajo (EIC) aunque no tenga un hijo calificado si usted tiene como mínimo 25 años de edad pero menos de 65 años y tiene ingresos del trabajo inferiores a $14,340 ($19,680 si es casado que presenta una declaración conjunta). Irs 1040x form Vea el capítulo 3 para información adicional. Irs 1040x form ¿Cómo Calculo la Cantidad del Crédito por Ingreso del Trabajo (EIC)? Si puede reclamar el crédito por ingreso del trabajo (EIC), tiene la opción de solicitar que el IRS le calcule la cantidad del crédito o puede calcularlo usted mismo. Irs 1040x form Para calcularlo usted mismo, puede llenar la hoja de trabajo que se encuentra en las instrucciones del formulario que presente. Irs 1040x form Para saber cómo solicitar que el IRS le calcule la cantidad del crédito, vea el capítulo 4. Irs 1040x form ¿Cómo Puedo Encontrar Rápidamente Información Específica? Puede utilizar el índice para buscar información específica. Irs 1040x form En la mayoría de los casos, el índice hace referencia a títulos, tablas u hojas de trabajo. Irs 1040x form ¿Hay Ayuda Disponible en Internet? Sí. Irs 1040x form Puede utilizar el Asistente EITC en el sitio web www. Irs 1040x form irs. Irs 1040x form gov/espanol para saber si tiene derecho al crédito. Irs 1040x form El Asistente EITC está disponible en español y en inglés. Irs 1040x form Qué Hay de Nuevo para el año 2013 La cantidad de ingresos del trabajo ha aumentado. Irs 1040x form La cantidad máxima de ingresos que usted puede ganar y aún obtener el crédito ha aumentado. Irs 1040x form Tal vez pueda reclamar el crédito si: Tiene tres o más hijos calificados y gana menos de $46,227 ($51,567 si es casado que presenta una declaración conjunta), Tiene dos hijos calificados y gana menos de $43,038 ($48,378 si es casado que presenta una declaración conjunta), Tiene un hijo calificado y gana menos de $37,870 ($43,210 si es casado que presenta una declaración conjunta) o No tiene un hijo calificado y gana menos de $14,340 ($19,680 si es casado que presenta una declaración conjunta). Irs 1040x form Además, tiene que tener ingresos brutos ajustados inferiores a la cantidad que le corresponda de la lista anterior. Irs 1040x form Para más información, vea los Requisitos 1 y 15. Irs 1040x form La cantidad de ingresos de inversiones ha aumentado. Irs 1040x form La cantidad máxima de ingresos de inversiones que usted puede ganar y aún obtener el crédito ha aumentado a $3,300. Irs 1040x form Vea el Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos . Irs 1040x form Recordatorios Aumento del crédito por ingreso del trabajo (EIC) en ciertas declaraciones conjuntas. Irs 1040x form  Una persona casada que presente una declaración conjunta podría recibir un crédito mayor que el que recibe otra persona que tenga los mismos ingresos pero con un estado civil diferente para efectos de la declaración. Irs 1040x form Por lo tanto, la Tabla del Crédito por Ingreso del Trabajo (EIC) tiene columnas distintas para las personas casadas que presenten una declaración conjunta que para los demás. Irs 1040x form Cuando busque su crédito por ingreso del trabajo en la Tabla del Crédito por Ingreso del Trabajo (EIC), asegúrese de usar la columna correcta para su estado civil para efectos de la declaración y el número de hijos que tenga. Irs 1040x form El crédito por ingreso del trabajo (EIC) no afecta ciertos pagos de bienestar social. Irs 1040x form  Todo reembolso que reciba por el crédito por ingreso del trabajo (EIC) no se considera ingreso al determinar si usted u otra persona tiene derecho a recibir beneficios de los programas de asistencia social que se indican a continuación, ni al determinar la cantidad que usted u otra persona puede recibir de algún programa federal, o algún programa estatal o local que recibe todo o parte de sus fondos de fuentes federales. Irs 1040x form Tales programas incluyen los siguientes: Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés). Irs 1040x form Seguro Medicaid. Irs 1040x form Seguridad de Ingreso Suplementario (SSI, por sus siglas en inglés). Irs 1040x form Programas de Asistencia Suplementaria de Alimentación (SNAP, por sus siglas en inglés) (cupones para alimentos). Irs 1040x form Viviendas para personas de bajos ingresos. Irs 1040x form Además, cuando determine la elegibilidad, el reembolso no podrá ser contado como una fuente de ingresos, durante por lo menos 12 meses después que usted lo reciba. Irs 1040x form Hable con el coordinador de beneficios local para averiguar si su reembolso afectará sus beneficios. Irs 1040x form No se olvide del crédito estatal. Irs 1040x form  Si reúne los requisitos para reclamar el crédito por ingreso del trabajo (EIC) en la declaración de impuestos federales sobre los ingresos, podría tener también derecho a reclamar un crédito parecido en la declaración de impuestos estatales o locales sobre los ingresos. Irs 1040x form Para ver una lista de estados que ofrecen el crédito estatal por ingreso del trabajo, visite www. Irs 1040x form irs. Irs 1040x form gov/eitc. Irs 1040x form En caso de que el IRS cuestione el crédito por ingreso del trabajo (EIC). Irs 1040x form  El IRS puede pedirle que entregue documentos para comprobar que usted tiene derecho al crédito por ingreso del trabajo (EIC). Irs 1040x form Le informaremos cuáles documentos debe enviarnos. Irs 1040x form Éstos pueden incluir actas de nacimiento, expedientes académicos, expedientes médicos, etc. Irs 1040x form El proceso para determinar su derecho al crédito demorará su reembolso. Irs 1040x form Fotografías de niños desaparecidos. Irs 1040x form  El IRS se complace en colaborar con el Centro Nacional de Niños Desaparecidos y Explotados (National Center for Missing and Exploited Children). Irs 1040x form Esta publicación puede contener fotografías de niños desaparecidos seleccionadas por el Centro en páginas que de otra manera estarían en blanco. Irs 1040x form Usted puede ayudar a que estos niños regresen a su hogar si al mirar sus fotografías los identifica y llama gratis al 1-800-THE-LOST (1-800-843-5678). Irs 1040x form Comentarios y sugerencias. Irs 1040x form  Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Irs 1040x form Nos puede escribir a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. Irs 1040x form NW, IR-6526 Washington, DC 20224 Contestamos muchas cartas por teléfono. Irs 1040x form Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Irs 1040x form Usted nos puede enviar comentarios desde la página web en www. Irs 1040x form irs. Irs 1040x form gov/formspubs, en inglés. Irs 1040x form Pulse sobre “More Information,” (Más información) y seleccionando “Give us feedback. Irs 1040x form ” (Proveer comentarios). Irs 1040x form Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Irs 1040x form Para pedir formularios y publicaciones. Irs 1040x form  Visite www. Irs 1040x form irs. Irs 1040x form gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Irs 1040x form  Internal Revenue Service 1201 N. Irs 1040x form Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Irs 1040x form  Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Irs 1040x form gov/espanol o llame al 1-800-829-1040. Irs 1040x form No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Irs 1040x form Prev  Up  Next   Home   More Online Publications
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The Irs 1040x Form

Irs 1040x form Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Irs 1040x form Definitions The following definitions are used throughout this publication. Irs 1040x form Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. Irs 1040x form Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). Irs 1040x form Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. Irs 1040x form Limits on personal casualty or theft losses in the Kansas disaster area. Irs 1040x form   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. Irs 1040x form Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. Irs 1040x form When to deduct the loss. Irs 1040x form   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Irs 1040x form However, the Kansas disaster area is a Presidentially declared disaster. Irs 1040x form Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. Irs 1040x form The deadline for making this election has expired. Irs 1040x form   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. Irs 1040x form Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. Irs 1040x form   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. Irs 1040x form They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. Irs 1040x form Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. Irs 1040x form They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). Irs 1040x form Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Irs 1040x form Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Irs 1040x form However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. Irs 1040x form For more information, see the Instructions for Form 4684. Irs 1040x form Net Operating Losses Qualified recovery assistance loss. Irs 1040x form   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Irs 1040x form However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. Irs 1040x form In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Irs 1040x form   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. Irs 1040x form Qualified recovery assistance casualty loss. Irs 1040x form   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. Irs 1040x form For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. Irs 1040x form Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Irs 1040x form Amended return. Irs 1040x form   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. Irs 1040x form More information. Irs 1040x form    For more information on NOLs, see Publication 536. Irs 1040x form IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. Irs 1040x form Definitions Qualified recovery assistance distribution. Irs 1040x form   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. Irs 1040x form The distribution was made after May 3, 2007, and before January 1, 2009. Irs 1040x form Your main home was located in the Kansas disaster area on May 4, 2007. Irs 1040x form You sustained an economic loss because of the storms and tornadoes. Irs 1040x form 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. Irs 1040x form   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. Irs 1040x form Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Irs 1040x form   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. Irs 1040x form If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Irs 1040x form   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. Irs 1040x form Eligible retirement plan. Irs 1040x form   An eligible retirement plan can be any of the following. Irs 1040x form A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Irs 1040x form A qualified annuity plan. Irs 1040x form A tax-sheltered annuity contract. Irs 1040x form A governmental section 457 deferred compensation plan. Irs 1040x form A traditional, SEP, SIMPLE, or Roth IRA. Irs 1040x form Main home. Irs 1040x form   Generally, your main home is the home where you live most of the time. Irs 1040x form A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Irs 1040x form Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. Irs 1040x form However, if you elect, you can include the entire distribution in your income in the year it was received. Irs 1040x form Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Irs 1040x form However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. Irs 1040x form For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. Irs 1040x form Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Irs 1040x form Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. Irs 1040x form However, see Exceptions below for qualified recovery assistance distributions you cannot repay. Irs 1040x form You have three years from the day after the date you received the distribution to make a repayment. Irs 1040x form Amounts that are repaid are treated as a qualified rollover and are not included in income. Irs 1040x form Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Irs 1040x form See Form 8915 for more information on how to report repayments. Irs 1040x form Exceptions. Irs 1040x form   You cannot repay the following types of distributions. Irs 1040x form Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). Irs 1040x form Required minimum distributions. Irs 1040x form 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. Irs 1040x form How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. Irs 1040x form 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Irs 1040x form See Qualified recovery assistance distribution on page 3. Irs 1040x form If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. Irs 1040x form Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. Irs 1040x form If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. Irs 1040x form You can amend your 2007 income tax return by using Form 1040X. Irs 1040x form You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. Irs 1040x form See Form 8915 and Form 8606 on this page. Irs 1040x form Form 8915. Irs 1040x form   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. Irs 1040x form Before you complete the form, modify the form as follows. Irs 1040x form Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Irs 1040x form ” To the right of the title, cross out “2005” and enter “2007. Irs 1040x form ” In Part I, at the top of column (a), cross out “2005” and enter “2007. Irs 1040x form ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Irs 1040x form ” On lines 10 and 11, cross out “2005” and enter “2007. Irs 1040x form ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Irs 1040x form ” On line 12, cross out “hurricane” and enter “recovery assistance. Irs 1040x form ” On lines 13 and 14, cross out “line 15b” and “line 25b. Irs 1040x form ” On lines 18 and 19, cross out “2005” and enter “2007. Irs 1040x form ”   You can now complete Form 8915. Irs 1040x form For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. Irs 1040x form See Example 1 on page 5 to see how to complete Form 8915. Irs 1040x form Form 8606. Irs 1040x form   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. Irs 1040x form Before you complete or amend the form, use the following additional instructions. Irs 1040x form Form 8606, Part I. Irs 1040x form    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. Irs 1040x form Do not enter an amount less than -0-. Irs 1040x form Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Irs 1040x form Complete line 15 as follows. Irs 1040x form If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. Irs 1040x form Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Irs 1040x form If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. Irs 1040x form The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. Irs 1040x form Enter the result in the white space in the bottom margin of the form under line 15. Irs 1040x form To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. Irs 1040x form Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Irs 1040x form Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Irs 1040x form To the left of this amount, enter “Other distributions. Irs 1040x form ” Form 8606, Part III. Irs 1040x form    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Irs 1040x form Complete line 25 as follows. Irs 1040x form If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. Irs 1040x form Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Irs 1040x form If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. Irs 1040x form The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. Irs 1040x form Enter the result in the white space in the bottom margin of the form under line 25. Irs 1040x form To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. Irs 1040x form Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Irs 1040x form Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Irs 1040x form To the left of this amount, enter “Other distributions. Irs 1040x form ” Example 1. Irs 1040x form   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. Irs 1040x form Her home was located in the Kansas disaster area. Irs 1040x form On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. Irs 1040x form Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. Irs 1040x form Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. Irs 1040x form Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. Irs 1040x form   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. Irs 1040x form Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. Irs 1040x form Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). Irs 1040x form Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. Irs 1040x form ” This amount is then reported on Form 8915, line 13. Irs 1040x form Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. Irs 1040x form See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. Irs 1040x form This image is too large to be displayed in the current screen. Irs 1040x form Please click the link to view the image. Irs 1040x form 2005 Form 8915, page 1, Illustrated Example 1. Irs 1040x form This image is too large to be displayed in the current screen. Irs 1040x form Please click the link to view the image. Irs 1040x form 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. Irs 1040x form Please click the link to view the image. Irs 1040x form Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Irs 1040x form See Qualified recovery assistance distribution on page 3. Irs 1040x form You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. Irs 1040x form See Form 8915 and Form 8606 below. Irs 1040x form Form 8915. Irs 1040x form   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. Irs 1040x form Before you complete the form, modify the form as follows. Irs 1040x form Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Irs 1040x form ” To the right of the title, cross out “2006” and enter “2008. Irs 1040x form ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. Irs 1040x form ” At the top of column (a) cross out “2006” and enter “2008. Irs 1040x form ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Irs 1040x form ” On lines 12, 14, and 15, cross out “2005” and enter “2007. Irs 1040x form ” On lines 17 and 19, cross out “2006” and enter “2008. Irs 1040x form ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Irs 1040x form ” On line 21, cross out “hurricane” and enter “recovery assistance. Irs 1040x form ” On lines 22 and 23, cross out “line 15b” and “line 25b. Irs 1040x form ” On lines 27, 29, and 30, cross out “2005” and enter “2007. Irs 1040x form ” On lines 32 and 34, cross out “2006” and enter “2008. Irs 1040x form ”   You can now complete Form 8915. Irs 1040x form For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. Irs 1040x form Example 2. Irs 1040x form   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. Irs 1040x form Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. Irs 1040x form Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. Irs 1040x form See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. Irs 1040x form This image is too large to be displayed in the current screen. Irs 1040x form Please click the link to view the image. Irs 1040x form 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. Irs 1040x form Please click the link to view the image. Irs 1040x form 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. Irs 1040x form   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. Irs 1040x form Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. Irs 1040x form Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. Irs 1040x form For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Irs 1040x form To be a qualified distribution, the distribution must meet all of the following requirements. Irs 1040x form 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. Irs 1040x form The distribution was received after November 4, 2006, and before May 5, 2007. Irs 1040x form The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. Irs 1040x form Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. Irs 1040x form Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Irs 1040x form A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Irs 1040x form You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. Irs 1040x form See How to report, next, for information on completing Form 8915. Irs 1040x form How to report. Irs 1040x form   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. Irs 1040x form Before you complete the form, modify the form as follows. Irs 1040x form Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Irs 1040x form ” To the right of the title, cross out “2005” and enter “2006” or “2007. Irs 1040x form ” Enter only the year the distribution was received. Irs 1040x form Cross out “Hurricane” in the title of Part IV and enter “Kansas. Irs 1040x form ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. Irs 1040x form ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. Irs 1040x form ” You can now complete Part IV of Form 8915. Irs 1040x form Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. Irs 1040x form Attach Form 8915 to your original or amended return for the year of the distribution. Irs 1040x form Amended return. Irs 1040x form   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. Irs 1040x form Loans From Qualified Plans The following benefits are available to qualified individuals. Irs 1040x form Increases to the limits for distributions treated as loans from employer plans. Irs 1040x form A 1-year suspension for payments due on plan loans. Irs 1040x form Qualified individual. Irs 1040x form   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. Irs 1040x form 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. Irs 1040x form Limits on plan loans. Irs 1040x form   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Irs 1040x form In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Irs 1040x form If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. Irs 1040x form One-year suspension of loan payments. Irs 1040x form   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. Irs 1040x form To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. Irs 1040x form Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. Irs 1040x form The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Irs 1040x form The special allowance applies only for the first year the property is placed in service. Irs 1040x form The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Irs 1040x form There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Irs 1040x form You can elect not to deduct the special allowance for qualified recovery assistance property. Irs 1040x form If you make this election for any property, it applies to all property in the same class placed in service during the year. Irs 1040x form Qualified recovery assistance property. Irs 1040x form   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. Irs 1040x form Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Irs 1040x form Water utility property. Irs 1040x form Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Irs 1040x form (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Irs 1040x form ) Qualified leasehold improvement property. Irs 1040x form Nonresidential real property and residential rental property. Irs 1040x form   For more information on this property, see Publication 946. Irs 1040x form Other tests to be met. Irs 1040x form   To be qualified recovery assistance property, the property must also meet all of the following tests. Irs 1040x form You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. Irs 1040x form The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). Irs 1040x form Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. Irs 1040x form The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. Irs 1040x form Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. Irs 1040x form Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. Irs 1040x form Excepted property. Irs 1040x form   Qualified recovery assistance property does not include any of the following. Irs 1040x form Property required to be depreciated using the Alternative Depreciation System (ADS). Irs 1040x form Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Irs 1040x form Property for which you are claiming a commercial revitalization deduction. Irs 1040x form Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. Irs 1040x form Property placed in service and disposed of in the same tax year. Irs 1040x form Property converted from business use to personal use in the same tax year it is placed in service. Irs 1040x form Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. Irs 1040x form Recapture of special allowance. Irs 1040x form   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Irs 1040x form Amended return. Irs 1040x form   If you have already filed your tax return, you may have to amend that return to claim any special allowance. Irs 1040x form Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. Irs 1040x form Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. Irs 1040x form Increased dollar limit. Irs 1040x form   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Irs 1040x form   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. Irs 1040x form Qualified section 179 recovery assistance property. Irs 1040x form   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). Irs 1040x form Section 179 property does not include nonresidential real property or residential rental property. Irs 1040x form For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Irs 1040x form Amended return. Irs 1040x form   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. Irs 1040x form Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. Irs 1040x form The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Irs 1040x form Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Irs 1040x form Use Form 5884-A to claim the credit. Irs 1040x form See Form 5884-A later. Irs 1040x form The following rules and definitions apply. Irs 1040x form Employers affected by the storms and tornadoes. Irs 1040x form   The following definitions apply to employers affected by the storms and tornadoes. Irs 1040x form Eligible employer. Irs 1040x form   For this purpose, an eligible employer is any employer who meets all of the following. Irs 1040x form Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. Irs 1040x form Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. Irs 1040x form Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. Irs 1040x form Eligible employee. Irs 1040x form   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. Irs 1040x form An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. Irs 1040x form Qualified wages. Irs 1040x form   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. Irs 1040x form In addition, the wages must have been paid or incurred after May 4, 2007. Irs 1040x form    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. Irs 1040x form    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Irs 1040x form Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Irs 1040x form Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Irs 1040x form   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. Irs 1040x form For a special rule that applies to railroad employees, see section 51(h)(1)(B). Irs 1040x form   Qualified wages do not include the following. Irs 1040x form Wages paid to your dependent or a related individual. Irs 1040x form See section 51(i)(1). Irs 1040x form 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. Irs 1040x form Wages for services of replacement workers during a strike or lockout. Irs 1040x form Form 5884-A. Irs 1040x form   Use Section A of Form 5884-A (Rev. Irs 1040x form October 2006) to claim the employer retention credit. Irs 1040x form Section B does not apply to the Kansas disaster area. Irs 1040x form Before you complete the form, modify the form as follows. Irs 1040x form Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. Irs 1040x form ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. Irs 1040x form ”   Complete the form as instructed. Irs 1040x form Lines 1b and 1c do not apply. Irs 1040x form Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. Irs 1040x form On the dotted line to the left of line 1x, enter “5884-A. Irs 1040x form ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. Irs 1040x form Amended return. Irs 1040x form   You may have to amend a previously filed return to claim the employee retention credit. Irs 1040x form Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Irs 1040x form Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Irs 1040x form Amended return. Irs 1040x form   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. Irs 1040x form Request for Copy or Transcript of Tax Return Request for copy of tax return. Irs 1040x form   You can use Form 4506 to order a copy of your tax return. Irs 1040x form Generally, there is a $39. Irs 1040x form 00 fee (subject to change) for requesting each copy of a tax return. Irs 1040x form If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. Irs 1040x form Request for transcript of tax return. Irs 1040x form   You can use Form 4506-T to order a free transcript of your tax return. Irs 1040x form A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Irs 1040x form You can also call 1-800-829-1040 to order a transcript. Irs 1040x form How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Irs 1040x form By selecting the method that is best for you, you will have quick and easy access to tax help. Irs 1040x form Contacting your Taxpayer Advocate. Irs 1040x form   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. Irs 1040x form   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. Irs 1040x form You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. Irs 1040x form You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. Irs 1040x form For more information, go to www. Irs 1040x form irs. Irs 1040x form gov/advocate. Irs 1040x form Low Income Taxpayer Clinics (LITCs). Irs 1040x form   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. Irs 1040x form The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Irs 1040x form Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Irs 1040x form It is available at www. Irs 1040x form irs. Irs 1040x form gov or your local IRS office. Irs 1040x form Free tax services. Irs 1040x form   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Irs 1040x form It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Irs 1040x form It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. Irs 1040x form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Irs 1040x form Free help with your return. Irs 1040x form   Free help in preparing your return is available nationwide from IRS-trained volunteers. Irs 1040x form The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Irs 1040x form Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs 1040x form To find a site near you, call 1-800-829-1040. Irs 1040x form Or to find the nearest AARP TaxAide site, visit AARP's website at www. Irs 1040x form aarp. Irs 1040x form org/taxaide or call 1-888-227-7669. Irs 1040x form For more information on these programs, go to www. Irs 1040x form irs. Irs 1040x form gov and enter keyword “VITA” in the upper right-hand corner. Irs 1040x form Internet. Irs 1040x form You can access the IRS website at www. Irs 1040x form irs. Irs 1040x form gov 24 hours a day, 7 days a week to: E-file your return. Irs 1040x form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Irs 1040x form Check the status of your refund. Irs 1040x form Click on Where's My Refund. Irs 1040x form Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Irs 1040x form Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Irs 1040x form Download forms, instructions, and publications. Irs 1040x form Order IRS products online. Irs 1040x form Research your tax questions online. Irs 1040x form Search publications online by topic or keyword. Irs 1040x form View Internal Revenue Bulletins (IRBs) published in the last few years. Irs 1040x form Figure your withholding allowances using the withholding calculator online at www. Irs 1040x form irs. Irs 1040x form gov/individuals. Irs 1040x form Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Irs 1040x form Sign up to receive local and national tax news by email. Irs 1040x form Get information on starting and operating a small business. Irs 1040x form Phone. Irs 1040x form Many services are available by phone. Irs 1040x form Ordering forms, instructions, and publications. Irs 1040x form Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Irs 1040x form You should receive your order within 10 days. Irs 1040x form Asking tax questions. Irs 1040x form Call the IRS with your tax questions at 1-800-829-1040. Irs 1040x form Solving problems. Irs 1040x form You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Irs 1040x form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Irs 1040x form Call your local Taxpayer Assistance Center for an appointment. Irs 1040x form To find the number, go to www. Irs 1040x form irs. Irs 1040x form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs 1040x form TTY/TDD equipment. Irs 1040x form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Irs 1040x form TeleTax topics. Irs 1040x form Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Irs 1040x form Refund information. Irs 1040x form To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Irs 1040x form Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Irs 1040x form Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Irs 1040x form Evaluating the quality of our telephone services. Irs 1040x form To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Irs 1040x form One method is for a second IRS representative to listen in on or record random telephone calls. Irs 1040x form Another is to ask some callers to complete a short survey at the end of the call. Irs 1040x form Walk-in. Irs 1040x form Many products and services are available on a walk-in basis. Irs 1040x form Products. Irs 1040x form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs 1040x form 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. Irs 1040x form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Irs 1040x form Services. Irs 1040x form You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Irs 1040x form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs 1040x form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Irs 1040x form No appointment is necessary — just walk in. Irs 1040x form If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Irs 1040x form A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Irs 1040x form If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. Irs 1040x form All other issues will be handled without an appointment. Irs 1040x form To find the number of your local office, go to www. Irs 1040x form irs. Irs 1040x form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs 1040x form Mail. Irs 1040x form You can send your order for forms, instructions, and publications to the address below. Irs 1040x form You should receive a response within 10 days after your request is received. Irs 1040x form Internal Revenue Service 1201 N. Irs 1040x form Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. Irs 1040x form You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. Irs 1040x form Prior-year forms, instructions, and publications. Irs 1040x form Bonus: Historical Tax Products DVD - Ships with the final release. Irs 1040x form IRS Tax Map: an electronic research tool and finding aid. Irs 1040x form Tax law frequently asked questions (FAQ). Irs 1040x form Tax Topics from the IRS telephone response system. Irs 1040x form Fill-in, print, and save features for most tax forms. Irs 1040x form Internal Revenue Bulletins. Irs 1040x form Toll-free and email technical support. Irs 1040x form The CD/DVD is released twice during the year in January and March. Irs 1040x form Purchase the CD/DVD from National Technical Information Service (NTIS) at www. Irs 1040x form irs. Irs 1040x form gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Irs 1040x form Price is subject to change. Irs 1040x form CD for small businesses. Irs 1040x form Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. Irs 1040x form This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Irs 1040x form All the business tax forms, instructions, and publications needed to successfully manage a business. Irs 1040x form Tax law changes. Irs 1040x form Tax Map: an electronic research tool and finding aid. Irs 1040x form Web links to various government agencies, business associations, and IRS organizations. Irs 1040x form “Rate the Product” survey—your opportunity to suggest changes for future editions. Irs 1040x form A site map of the CD to help you navigate the pages of the CD with ease. Irs 1040x form An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. Irs 1040x form An updated version of this CD is available each year in early April. Irs 1040x form You can get a free copy by calling 1-800-829-3676 or by visiting www. Irs 1040x form irs. Irs 1040x form gov/smallbiz. Irs 1040x form Prev  Up  Next   Home   More Online Publications