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Irs Amended Taxes

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Irs Amended Taxes

Irs amended taxes 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. Irs amended taxes 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). Irs amended taxes Definitions The following definitions are used throughout this publication. Irs amended taxes 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. Irs amended taxes See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Irs amended taxes 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. Irs amended taxes You will need to know this date when using this publication for the various tax provisions. Irs amended taxes Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Irs amended taxes 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. Irs amended taxes Charles, Stone, Taney, Vernon, and Webster. Irs amended taxes 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. Irs amended taxes 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. Irs amended taxes *For more details, go to www. Irs amended taxes fema. Irs amended taxes 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. Irs amended taxes Charitable Giving Incentives. Irs amended taxes Net Operating Losses. Irs amended taxes Education Credits. Irs amended taxes Recapture of Federal Mortgage Subsidy. Irs amended taxes Tax Relief for Temporary Relocation. Irs amended taxes Employee Retention Credit. Irs amended taxes Employer Housing Credit and Exclusion. Irs amended taxes Demolition and Clean-up Costs. Irs amended taxes Increase in Rehabilitation Credit. Irs amended taxes Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Irs amended taxes Clair, and Scott. Irs amended taxes 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Irs amended taxes 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Irs amended taxes 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. Irs amended taxes 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Irs amended taxes 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Irs amended taxes 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. Irs amended taxes Genevieve, St. Irs amended taxes Louis, the Independent City of St. Irs amended taxes Louis, Scott, Sullivan, and Worth. Irs amended taxes 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Irs amended taxes 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. Irs amended taxes 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Irs amended taxes 06/05/2008through07/25/2008 Wisconsin Lafayette. Irs amended taxes * For more details, go to www. Irs amended taxes fema. Irs amended taxes gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Irs amended taxes Individuals. Irs amended taxes   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Irs amended taxes 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. Irs amended taxes   A qualified contribution must also meet all of the following requirements. Irs amended taxes Be paid after May 1, 2008, and before January 1, 2009. Irs amended taxes The contribution must be for relief efforts in one or more Midwestern disaster areas. Irs amended taxes 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. Irs amended taxes   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Irs amended taxes You can carry over any contributions you are not able to deduct for 2008 because of this limit. Irs amended taxes In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Irs amended taxes Exception. Irs amended taxes   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. Irs amended taxes Corporations. Irs amended taxes   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. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. Irs amended taxes Partners and shareholders. Irs amended taxes   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. Irs amended taxes More information. Irs amended taxes   For more information, see Publication 526 or Publication 542, Corporations. Irs amended taxes Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Irs amended taxes Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Irs amended taxes 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. Irs amended taxes 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Irs amended taxes 41 cents per mile for the period July 1 through December 31, 2008. Irs amended taxes Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Irs amended taxes 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. Irs amended taxes You cannot claim a deduction or credit for amounts you exclude. Irs amended taxes You must keep records of miles driven, time, place (or use), and purpose of the mileage. Irs amended taxes The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Irs amended taxes 50. Irs amended taxes 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Irs amended taxes 58. Irs amended taxes 5 cents per mile for the period July 1 through December 31, 2008. Irs amended taxes Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Irs amended taxes 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. Irs amended taxes For more information, see Publication 547. Irs amended taxes Limits on personal casualty or theft losses. Irs amended taxes   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. Irs amended taxes 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. Irs amended taxes When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Irs amended taxes 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. Irs amended taxes When to deduct the loss. Irs amended taxes   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Irs amended taxes However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. Irs amended taxes Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Irs amended taxes   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. Irs amended taxes Cross out “2008” and enter “2007” at the top of Form 4684. Irs amended taxes Time limit for making election. Irs amended taxes   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Irs amended taxes The due date (without extensions) for filing your 2008 income tax return. Irs amended taxes The due date (with extensions) for filing your 2007 income tax return. Irs amended taxes Example. Irs amended taxes 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. Irs amended taxes Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Irs amended taxes 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 amended taxes 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). Irs amended taxes 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. Irs amended taxes For more information, see the Instructions for Form 4684. Irs amended taxes Net Operating Losses This benefit applies only to the counties in Table 1. Irs amended taxes Qualified disaster recovery assistance loss. Irs amended taxes   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Irs amended taxes 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. Irs amended taxes In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Irs amended taxes   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. Irs amended taxes Qualified disaster recovery assistance casualty loss. Irs amended taxes   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. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes More information. Irs amended taxes   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Irs amended taxes 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. Irs amended taxes Definitions Qualified disaster recovery assistance distribution. Irs amended taxes   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. Irs amended taxes The distribution was made on or after the applicable disaster date and before January 1, 2010. Irs amended taxes Your main home was located in a Midwestern disaster area on the applicable disaster date. Irs amended taxes 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. Irs amended taxes 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 amended taxes   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. Irs amended taxes Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Irs amended taxes   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Irs amended taxes 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. Irs amended taxes   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. Irs amended taxes Eligible retirement plan. Irs amended taxes   An eligible retirement plan can be any of the following. Irs amended taxes A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Irs amended taxes A qualified annuity plan. Irs amended taxes A tax-sheltered annuity contract. Irs amended taxes A governmental section 457 deferred compensation plan. Irs amended taxes A traditional, SEP, SIMPLE, or Roth IRA. Irs amended taxes Main home. Irs amended taxes   Generally, your main home is the home where you live most of the time. Irs amended taxes A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Irs amended taxes Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Irs amended taxes Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Irs amended taxes However, if you elect, you can include the entire distribution in your income in the year it was received. Irs amended taxes 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). Irs amended taxes 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. Irs amended taxes For more information, see Form 8930. Irs amended taxes Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Irs amended taxes 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. Irs amended taxes Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Irs amended taxes However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Irs amended taxes You have three years from the day after the date you received the distribution to make a repayment. Irs amended taxes Amounts that are repaid are treated as a qualified rollover and are not included in income. Irs amended taxes Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Irs amended taxes See Form 8930 for more information on how to report repayments. Irs amended taxes Exceptions. Irs amended taxes   You cannot repay the following types of distributions. Irs amended taxes Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Irs amended taxes Required minimum distributions. Irs amended taxes 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 amended taxes 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. Irs amended taxes 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. Irs amended taxes For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Irs amended taxes To be a qualified distribution, the distribution must meet all of the following requirements. Irs amended taxes 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 amended taxes The distribution was received after the date that was 6 months before the day after the applicable disaster date. Irs amended taxes 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. Irs amended taxes Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Irs amended taxes Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Irs amended taxes 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. Irs amended taxes You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. Irs amended taxes Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Irs amended taxes The following benefits are available to qualified individuals. Irs amended taxes Increases to the limits for distributions treated as loans from employer plans. Irs amended taxes A 1-year suspension for payments due on plan loans. Irs amended taxes Qualified individual. Irs amended taxes   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. Irs amended taxes 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 amended taxes Limits on plan loans. Irs amended taxes   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Irs amended taxes In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Irs amended taxes 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. Irs amended taxes One-year suspension of loan payments. Irs amended taxes   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. Irs amended taxes 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. Irs amended taxes Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. Irs amended taxes 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. Irs amended taxes Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Irs amended taxes 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. Irs amended taxes Earned income. Irs amended taxes    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. Irs amended taxes 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. Irs amended taxes Joint returns. Irs amended taxes   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Irs amended taxes If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. Irs amended taxes Making the election. Irs amended taxes   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. Irs amended taxes However, you can make the election for the additional child tax credit even if you do not take the EIC. Irs amended taxes   Electing to use your 2007 earned income can increase or decrease your EIC. Irs amended taxes Take the following steps to decide whether to make the election. Irs amended taxes Figure your 2008 EIC using your 2007 earned income. Irs amended taxes Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Irs amended taxes Add the results of (1) and (2). Irs amended taxes Figure your 2008 EIC using your 2008 earned income. Irs amended taxes Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Irs amended taxes Add the results of (4) and (5). Irs amended taxes Compare the results of (3) and (6). Irs amended taxes If (3) is larger than (6), it is to your benefit to make the election. Irs amended taxes If (3) is equal to or smaller than (6), making the election will not help you. Irs amended taxes   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. Irs amended taxes   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. Irs amended taxes Getting your 2007 tax return information. Irs amended taxes   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. Irs amended taxes You can also get this information by visiting the IRS website at www. Irs amended taxes irs. Irs amended taxes gov. Irs amended taxes   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. Irs amended taxes See Request for Copy or Transcript of Tax Return on page 11. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes The additional exemption amount is claimed on Form 8914. Irs amended taxes You can claim an additional exemption amount only one time for a specific individual. Irs amended taxes If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. Irs amended taxes The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Irs amended taxes Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Irs amended taxes The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Irs amended taxes If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes 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). Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Irs amended taxes You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Irs amended taxes Food, clothing, or personal items consumed or used by the displaced individual. Irs amended taxes Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Irs amended taxes Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes For more information, see Form 8914. Irs amended taxes Education Credits This benefit applies only to the counties in Table 1. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Irs amended taxes The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Irs amended taxes This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Irs amended taxes 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. Irs amended taxes Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Irs amended taxes For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Irs amended taxes You will need to contact the eligible educational institution for qualified room and board costs. Irs amended taxes For more information, see Form 8863. Irs amended taxes See Form 8917 for the tuition and fees deduction. Irs amended taxes Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes 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 amended taxes This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Irs amended taxes You may also have to reduce certain tax attributes by the amount excluded. Irs amended taxes For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Irs amended taxes Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Irs amended taxes 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. Irs amended taxes However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Irs amended taxes The IRS has exercised this authority as follows. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Irs amended taxes An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Irs amended taxes The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Irs amended taxes Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Irs amended taxes Use Form 5884-A to claim the credit. Irs amended taxes Employers affected by the severe storms, tornadoes, or flooding. Irs amended taxes   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Irs amended taxes Eligible employer. Irs amended taxes   For this purpose, an eligible employer is any employer who meets all of the following. Irs amended taxes Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Irs amended taxes Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Irs amended taxes 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. Irs amended taxes Eligible employee. Irs amended taxes   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. Irs amended taxes 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. Irs amended taxes Qualified wages. Irs amended taxes   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. Irs amended taxes In addition, the wages must have been paid or incurred after the applicable disaster date. Irs amended taxes    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 amended taxes    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Irs amended taxes Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Irs amended taxes Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Irs amended taxes   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 amended taxes For a special rule that applies to railroad employees, see section 51(h)(1)(B). Irs amended taxes   Qualified wages do not include the following. Irs amended taxes Wages paid to your dependent or a related individual. Irs amended taxes See section 51(i)(1). Irs amended taxes 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 amended taxes Wages for services of replacement workers during a strike or lockout. Irs amended taxes   For more information, see Form 5884-A. Irs amended taxes Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Irs amended taxes An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Irs amended taxes 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. Irs amended taxes 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). Irs amended taxes Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Irs amended taxes The employer must use Form 5884-A to claim the credit. Irs amended taxes 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. Irs amended taxes The employee cannot be your dependent or a related individual. Irs amended taxes See section 51(i)(1). Irs amended taxes For more information, see Form 5884-A. Irs amended taxes Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes 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. Irs amended taxes Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Irs amended taxes 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. Irs amended taxes For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Irs amended taxes For certified historic structures, the credit percentage is increased from 20% to 26%. Irs amended taxes For more information, see Form 3468, Investment Credit. Irs amended taxes Request for Copy or Transcript of Tax Return Request for copy of tax return. Irs amended taxes   You can use Form 4506 to order a copy of your tax return. Irs amended taxes Generally, there is a $57 fee for requesting each copy of a tax return. Irs amended taxes 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. Irs amended taxes Request for transcript of tax return. Irs amended taxes   You can use Form 4506-T to order a free transcript of your tax return. Irs amended taxes A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Irs amended taxes You can also call 1-800-829-1040 to order a transcript. Irs amended taxes How To Get Tax Help Special IRS assistance. Irs amended taxes   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. Irs amended taxes 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. Irs amended taxes Call 1-866-562-5227 Monday through FridayIn English–7 a. Irs amended taxes m. Irs amended taxes to 10 p. Irs amended taxes m. Irs amended taxes local timeIn Spanish–8 a. Irs amended taxes m. Irs amended taxes to 9:30 p. Irs amended taxes m. Irs amended taxes local time   The IRS website at www. Irs amended taxes irs. Irs amended taxes gov has notices and other tax relief information. Irs amended taxes Check it periodically for any new guidance. Irs amended taxes 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 amended taxes By selecting the method that is best for you, you will have quick and easy access to tax help. Irs amended taxes Contacting your Taxpayer Advocate. Irs amended taxes   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 amended taxes Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. Irs amended taxes Our service is free, confidential, and tailored to meet your needs. Irs amended taxes 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. Irs amended taxes TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Irs amended taxes This includes businesses as well as individuals. Irs amended taxes TAS employees know the IRS and how to navigate it. Irs amended taxes 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. Irs amended taxes TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Irs amended taxes You can call your local advocate, whose number is in your phone book, in Pub. Irs amended taxes 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Irs amended taxes irs. Irs amended taxes gov/advocate. Irs amended taxes You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Irs amended taxes You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Irs amended taxes taxtoolkit. Irs amended taxes irs. Irs amended taxes gov. Irs amended taxes Low Income Taxpayer Clinics (LITCs). Irs amended taxes   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Irs amended taxes LITCs are independent from the IRS. Irs amended taxes 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. Irs amended taxes If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Irs amended taxes For more information, see Publication 4134, Low Income Taxpayer Clinic List. Irs amended taxes This publication is available at www. Irs amended taxes irs. Irs amended taxes gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Irs amended taxes Free tax services. Irs amended taxes   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Irs amended taxes It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Irs amended taxes It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Irs amended taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Irs amended taxes Free help with your return. Irs amended taxes   Free help in preparing your return is available nationwide from IRS-trained volunteers. Irs amended taxes 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. Irs amended taxes 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 amended taxes To find the nearest VITA or TCE site, call 1-800-829-1040. Irs amended taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs amended taxes To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. Irs amended taxes aarp. Irs amended taxes org/money/taxaide. Irs amended taxes   For more information on these programs, go to www. Irs amended taxes irs. Irs amended taxes gov and enter keyword “VITA” in the upper right-hand corner. Irs amended taxes Internet. Irs amended taxes You can access the IRS website at www. Irs amended taxes irs. Irs amended taxes gov 24 hours a day, 7 days a week to: E-file your return. Irs amended taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Irs amended taxes Check the status of your 2009 refund. Irs amended taxes Go to www. Irs amended taxes irs. Irs amended taxes gov and click on Where's My Refund. Irs amended taxes 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. Irs amended taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs amended taxes 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. Irs amended taxes Download forms, instructions, and publications. Irs amended taxes Order IRS products online. Irs amended taxes Research your tax questions online. Irs amended taxes Search publications online by topic or keyword. Irs amended taxes Use the online Internal Revenue Code, Regulations, or other official guidance. Irs amended taxes View Internal Revenue Bulletins (IRBs) published in the last few years. Irs amended taxes Figure your withholding allowances using the withholding calculator online at www. Irs amended taxes irs. Irs amended taxes gov/individuals. Irs amended taxes Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. Irs amended taxes Sign up to receive local and national tax news by email. Irs amended taxes Get information on starting and operating a small business. Irs amended taxes Phone. Irs amended taxes Many services are available by phone. Irs amended taxes Ordering forms, instructions, and publications. Irs amended taxes Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Irs amended taxes You should receive your order within 10 days. Irs amended taxes Asking tax questions. Irs amended taxes Call the IRS with your tax questions at 1-800-829-1040. Irs amended taxes Solving problems. Irs amended taxes You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Irs amended taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Irs amended taxes Call your local Taxpayer Assistance Center for an appointment. Irs amended taxes To find the number, go to www. Irs amended taxes irs. Irs amended taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs amended taxes TTY/TDD equipment. Irs amended taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Irs amended taxes TeleTax topics. Irs amended taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Irs amended taxes Refund information. Irs amended taxes 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). Irs amended taxes 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. Irs amended taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs amended taxes 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. Irs amended taxes Refunds are sent out weekly on Fridays. Irs amended taxes 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. Irs amended taxes Other refund information. Irs amended taxes To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Irs amended taxes Evaluating the quality of our telephone services. Irs amended taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Irs amended taxes One method is for a second IRS representative to listen in on or record random telephone calls. Irs amended taxes Another is to ask some callers to complete a short survey at the end of the call. Irs amended taxes Walk-in. Irs amended taxes Many products and services are available on a walk-in basis. Irs amended taxes Products. Irs amended taxes You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs amended taxes 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 amended taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Irs amended taxes Services. Irs amended taxes You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Irs amended taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs amended taxes 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. Irs amended taxes No appointment is necessary—just walk in. Irs amended taxes If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Irs amended taxes A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Irs amended taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Irs amended taxes All other issues will be handled without an appointment. Irs amended taxes To find the number of your local office, go to www. Irs amended taxes irs. Irs amended taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs amended taxes Mail. Irs amended taxes You can send your order for forms, instructions, and publications to the address below. Irs amended taxes You should receive a response within 10 days after your request is received. Irs amended taxes Internal Revenue Service1201 N. Irs amended taxes Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Irs amended taxes You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Irs amended taxes Prior-year forms, instructions, and publications. Irs amended taxes Tax Map: an electronic research tool and finding aid. Irs amended taxes Tax law frequently asked questions. Irs amended taxes Tax Topics from the IRS telephone response system. Irs amended taxes Internal Revenue Code—Title 26 of the U. Irs amended taxes S. Irs amended taxes Code. Irs amended taxes Fill-in, print, and save features for most tax forms. Irs amended taxes Internal Revenue Bulletins. Irs amended taxes Toll-free and email technical support. Irs amended taxes Two releases during the year. Irs amended taxes – The first release will ship the beginning of January 2010. Irs amended taxes – The final release will ship the beginning of March 2010. Irs amended taxes Purchase the DVD from National Technical Information Service (NTIS) at www. Irs amended taxes irs. Irs amended taxes 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). Irs amended taxes Prev  Up  Next   Home   More Online Publications
 
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Understanding Your IRS Notice or Letter

About Your Notice

If you receive a letter or notice from the IRS, it will explain the reason for the correspondence and provide instructions. Many of these letters and notices can be dealt with simply, without having to call or visit an IRS office.

The notice you receive covers a very specific issue about your account or tax return. Generally, the IRS will send a notice if it believes you owe additional tax, are due a larger refund, if there is a question about your tax return or a need for additional information.

IRS Notice Redesign

Currently, the IRS is in the process of redesigning and revising its correspondence with taxpayers for clarity, effectiveness and efficiency. The new format includes a plain language explanation of the nature of the correspondence, clearly states what action the taxpayer must take and presents a clear, clean design.    

Redesigned Notices

Notice Number Description Topic
CP01 We received the information that you provided and have verified your claim of identity theft. We have placed an identity theft indicator on your account. Identity Theft
CP01A This notice tells you about the Identity Protection Personal Identification Number (IP PIN) we sent you. Identity Theft
CP01H You received a CP 01H notice because we were unable to process your tax return. The IRS has locked your account because the Social Security Administration informed us that the Social Security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who was deceased prior to the current tax year (before January 1, 2010 for a 2010 tax return).  
CP01S We received your Form 14039 or similar statement for your identity theft claim. We'll contact you when we finish processing your case or if we need additional information  
CP02H You owe a balance due as a result of amending your tax return to show receipt of a grant received as a result of Hurricane Katrina, Rita or Wilma. Balance Due
CP03C You received a tax credit (called the First-Time Homebuyer Credit) for a house you purchased. You may need to file a form to report a change in ownership to the house you purchased.  
CP04 Our records show that you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. As a result, you may be eligible for tax deferment.  
CP05 We’re reviewing your tax return.  
CP05A We are examining your return and we need documentation.  
CP07 We received your tax return and are holding your refund until we complete a more thorough review of the benefits you claimed under a treaty and/or the deductions claimed on Schedule A.  
CP08 You may qualify for the Additional Child Tax Credit and be entitled to some additional money. Additional Child Tax Credit
CP09 We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn't claim it on your tax return.  
CP10 We made a change(s) to your return because we believe there's a miscalculation. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. Change To Your Estimated Tax Credit Amount
CP10A We made a change(s) to your return because we believe there's a miscalculation involving your Earned Income Credit. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. Change To Your Estimated Tax Credit Amount
CP11 We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes. Balance Due
CP11A We made changes to your return because we believe there's a miscalculation involving your Earned Income Credit. You owe money on your taxes as a result of these changes. Balance Due
CP11M We made changes to your return involving the Making Work Pay and Government Retiree Credit. You owe money on your taxes as a result of these changes. Balance Due
CP12 We made changes to correct a miscalculation on your return.  
CP12A We made changes to correct the Earned Income Credit (EIC) claimed on your tax return.  
CP12E We made changes to correct a miscalculation on your return.  
CP12M We made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.  
CP12R We made changes to the computation of the Rebate Recovery Credit on your return.  
CP13 We made changes to your return because we believe there's a miscalculation. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP13A We made changes to your return because we found an error involving your Earned Income Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP13M We made changes to your return involving the Making Work Pay credit or the Government Retiree Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP13R We made changes to your return involving the Recovery Rebate Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP14 We sent you this notice because you owe money on unpaid taxes.  
CP14I You owe taxes and penalties because you didn't take out the minimum amount you had to from your traditional individual retirement arrangement (IRA). Or, you put into a tax-sheltered account more than you can legally.  
CP15B We charged you a Trust Fund Recovery Penalty (TFRP) for not paying employment or excise taxes.  
CP16 We sent you this notice to tell you about changes we made to your return that affect your refund. We made these changes because we believe there was a miscalculation. Our records show you owe other tax debts and we applied all or part of your refund to them.  
CP18 We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.  
CP19 We have increased the amount of tax you owe because we believe you incorrectly claimed one or more deductions or credits.  
CP20 We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.  
CP21A We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). Balance Due
CP21B We made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice. Refund
CP21C We made the change(s) you requested to your tax return for the tax year specified on the notice. You're not due a refund nor do you owe any additional amount. Your account balance for this tax form and tax year is zero. Even Balance
CP21E As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. Balance Due
CP21I We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. Balance Due
CP22A We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). Balance Due
CP22E As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. Balance Due
CP22I We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. Balance Due
CP23 We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a balance due because of these changes.  
CP24 We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.  
CP24E We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.  
CP25 We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
LT26 You were previously asked information regarding the filing of your tax return for a specific tax period.  
ST26 Antes le pedían información referente a la manera que fue presentada su declaración de impuestos para un período tributario específico.  
CP27 We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn't claim it on your tax return.  
CP30 We charged you a penalty for not pre-paying enough of your tax either by having taxes withheld from your income, or by making timely estimated tax payments.  
CP30A We reduced or removed the penalty for underpayment of estimated tax reported on your tax return.  
CP31 Your refund check was returned to us, so you need to update your address. Refund
CP32 We sent you a replacement refund check.  
CP32A Call us to request your refund check.  
CP39 We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money.  
CP42 The amount of your refund has changed because we used it to pay your spouse's past due tax debt.  
CP44 There is a delay processing your refund because you may owe other federal taxes.  
CP45 We were unable to apply your overpayment to your estimated tax as you requested. Overpayment
CP49 We sent you this notice to tell you we used all or part of your refund to pay a tax debt. Overpayment
CP51A We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.  
CP51B We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.  
CP51C We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.  
CP53 We can't provide your refund through direct deposit, so we're sending you a refund check by mail. Direct Deposits
CP53A We tried to direct deposit your refund, but the financial institution couldn’t process it.  We are researching your account, but it will take 8 to 10 weeks to reissue your refund.  
CP53B We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.  
CP53C We tried to direct deposit your refund, but the financial institution couldn’t process it. When refund payments are questionable, we review related returns to ensure the return is valid. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.  
CP54B Your tax return shows a different name and/or ID number from the information we have for your account. Please provide more information to us in order to receive your refund.  
CP54E Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.  
CP54G Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.  
CP54Q Your tax return shows a different name and/or ID number from the information we have on file for you or from the information from the Social Security Administration (SSA).We previously sent you a notice asking you to provide us some updated information. We still haven’t received a response from you.  
CP59 We sent you this notice because we have no record that you filed your prior personal tax return or returns.  
CP60 We removed a payment erroneously applied to your account.  
CP62 We applied a payment to your account.  
CP63 We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.  
CP71 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP71A You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP71C You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP71D You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP72 You may have claimed a frivolous position on your tax return. A frivolous return is identified when some information on the return has no basis in the law.  
CP74 You are recertified for EITC. You don't have to fill out Form 8862, Information To Claim Earned Income Credit After Disallowance, in the future. You'll receive your EIC refund within 6 weeks as long as you don't owe other tax or debts we're required to collect.  
CP75 We’re auditing your tax return and we need documentation to verify the Earned Income Credit (EIC) that you claimed.  The Earned Income Credit and/or the Additional Child Tax Credit (ACTC) portion(s) of your refund is being held pending the results of the audit.  
CP75A We’re auditing your tax return and need documentation to verify the Earned Income Credit (EIC), dependent exemption(s) and filing status you claimed.  
CP75C You were banned from claiming the Earned Income Credit (EIC) in a prior tax year due to your intentional disregard of the rules or a fraudulent claim. Since your ban is still in effect, we disallowed the EIC for your current tax year.  
CP75D We’re auditing your tax return and we need documentation to verify the income and withholding you reported on your tax return. This may affect your eligibility for the Earned Income Credit (EIC), dependent exemption(s) and other refundable credits that you claimed. We are holding your refund pending the results of the audit.  
CP76 We are allowing your Earned Income Credit as claimed on your tax return. You will receive any expected refund in 8 weeks provided you owe no other taxes or legal debts we are required to collect.  
CP80 We credited payments and/or other credits to your tax account for the tax period shown on your notice. However, we haven't received your tax return.  
CP080 We credited payments and/or other credits to your tax account for the form and tax period shown on your notice. However, we haven't received your tax return.  
CP81 We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire.  
CP081 We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire.  
CP88 We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.  
CP90C We levied you for unpaid taxes. You have the right to a Collection Due Process hearing.  
CP102 We made changes to your return because we believe there’s a miscalculation.  You owe money on your taxes as a result of these changes.  
CP103 We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due.  
CP104 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due.  
CP108 You are receiving this notice because you made a payment of $XXXXX on XXXXX, and we can’t determine the correct form or tax year to apply it to.  
CP112 We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.  
CP113 We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have an overpayment on your account.  
CP114 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is an overpayment on your account.  
CP120 You need to send us documentation of your tax-exempt status. Tax Exemptions
CP120A Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).  
CP123 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due of less than $1.  
CP124 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due of less than $1.  
CP130 Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax. Filing Requirements
CP138 This notice tells you that all or part of the overpayment on a return you filed was applied to other federal taxes you owe.  
CP141C You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return and your return is late.  
CP141I You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return.  
CP141L You are receiving this notice because you didn’t file your return by the due date.  
CP142 We sent you this notice because you filed your information returns late.  
CP143 We accepted your explanation for filing your information return late. We will continue processing your returns.  
CP145 We were unable to credit the full amount you requested to the succeeding tax period.  
CP152 We have received your return. Confirmation of Return Receipt
CP152A We received your Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds and provides an explanation for the reduced credit payment amount.  
CP153 We can't provide you with your refund through a direct deposit, so we're sending you a refund check/credit payment by mail. Refund
CP156 We received your Form 990-T, Exempt Organization Business Income Tax Return and Form 8941, Credit for Small Employer Health Premiums.  
CP160 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP161 You received this notice because of the money you owe from your tax return.  
CP163 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP166 We were unable to process your monthly payment because there were insufficient funds in your bank account. Payment Process
CP169 You received this notice because we couldn't locate the return you said was previously filed.  
CP171 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP178 Your tax return filing requirements may have changed: You may no longer owe excise tax. Filing Requirements
CP180/CP181 We sent you this notice because your tax return is missing a schedule or form.  
CP182 We sent you this notice because your tax return is missing Form 3468.  
CP187 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP188 We are holding your refund until we determine you owe no other taxes.  
CP210/CP220 We made change(s) for the tax year specified on the notice.  
CP211A We approved your Form 8868, Application for Extension of Time To File an Exempt Organization Return.  
CP211B We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn't signed or was signed by someone who wasn’t authorized.  
CP211C We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn't received on time. A request for an extension of the time to file your Exempt Organization Return must be received on or before the due date of your return.  
CP211D We denied your request to extend the time to file your Exempt Organization Return for an additional three months because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, Part II, Line 7 didn’t explain the need for addtional time OR establish reasons that prevented you from filing by the extended due date.  
CP211E We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, didn’t meet one or more of the requirements.  
CP231 Your refund or credit payment was returned to us and we need you to update your current address. Address Update Needed
CP232A We approved your request for an extension to file your Form 5330.  
CP232B We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't received on time. A request for an extension of the time to file Form 5330 must be received on or before the due date of your return.  
CP232C We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't signed or was signed by someone who wasn’t authorized.  
CP232D We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, didn’t state a reason why you need the extension.  
CP237 We sent you a replacement refund check.  
CP237A Call us to request your refund check.  
CP254 Your organization submitted a paper return for the tax period in question.  Because our records show that you must file electronically, the paper return doesn’t satisfy your filing obligation.  
CP255 We need information to complete the termination of your private foundation status.  
CP259 We've sent you this notice because our records indicate you didn't file the required business tax return identified in the notice.  
CP259A We sent you this notice because our records indicate you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.  
CP259B We sent you this notice because our records indicate you didn't file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.  
CP259C We sent you this notice because our records indicate you are presumed to be a private foundation and you didn't file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.  
CP259D We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.  
CP259E We sent you this notice because our records indicate you did not file a required Form 990-N, e-Postcard.  
CP259F We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.  
CP259G We sent you this notice because our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.  
CP259H We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.  
CP261 CP261 is the approval notice for Form 2553, Election by a Small Business Corporation.  
CP264 CP264 is the notice for denial of Form 2553, Election by a Small Business Corporation.  
CP267A You received a CP267A Notice because you’ve overpaid the Branded Prescription Drug Fee.  
CP267B You received a CP267B notice because you overpaid your Insurance Provider Fee under Section 9010 of ACA.  
CP268 We made changes to your return because we believe there is a miscalculation on your return. You have a potential overpayment credit because of this miscalculation.  
CP276A We didn't receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time. FTD Penalty
CP276B We didn't receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time. FTD Penalty
CP279 CP279 is the notice of acceptance to the parent corporation of a Qualified Subchapter S Subsidiary (QSub) from Form 8869, Qualified Subchapter S Subsidiary Election.  
CP279A CP279A is the notice of acceptance for a Qualified Subchapter S Subsidiary.  
CP282 You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form1065-B, U.S. Return of Income for Electing Large Partnerships, that you have foreign partners.  
CP283C We charged you a penalty for filing a late or incomplete Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.  
CP284 We approved your Form 1128, Application to Adopt, Change, or Retain a Tax Year.  
CP285 CP285 notifies BMF taxpayers the reason their Form 1128, Application To Adopt, Change, or Retain a Tax Year, was denied.  
CP286 We send this notice when we approve Form 8716, Election To Have a Tax Year Other Than a Required Tax Year.  
CP288 We accepted your election to be treated as a Qualified Subchapter S Trust (QSST).  
CP290 We're approving your Electing Small Business Trust (ESBT) election.  
CP291 We're revoking your Electing Small Business Trust (ESBT) election.  
CP292 We're revoking your Qualified Subchapter S Trust (QSST) election.  
CP295 We charged you a penalty on your Form 5500.  
CP295A We charged you a penalty on your Form 5500.  
CP297C We levied you for unpaid taxes. You have the right to a Collection Due Process hearing.  
CP299 Your organization may be required to file an annual electronic notice (e-Postcard), Form 990-N.  
CP301 We sent you this notice to inform that you visited IRS online services website and went through Identity Verification process.  
CP501 You have a balance due (money you owe the IRS) on one of your tax accounts.  
CP503 We have not heard from you and you still have an unpaid balance on one of your tax accounts.  
CP504 You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe.  
CP504B You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) certain property or rights to property and apply it to pay the amount you owe.  
CP515I This is a reminder notice that we still have no record that you filed your prior tax return or returns.  
CP515B You received this reminder notice because our records indicate you didn't file a business tax return.  
CP516 This is a reminder notice that we still have no record that you filed your prior tax return or returns.  
CP518I This is a final reminder notice that we still have no record that you filed your prior tax return(s).  
CP518B This is a final reminder notice that our records still indicate you haven't filed a business tax return.  
CP521 This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately.  
CP523 This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement.  
CP547 We received your Form 2848, 8821, or 706, and we assigned you a Centralized Authorization File (CAF) number.  
CP563 We reviewed your Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, and we need additional information in order to process it.  
CP565 We gave you an Individual Taxpayer Identification Number (ITIN).  
CP565 (SP) Nosotros le asignamos un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés).  
CP566 We need more information to process your application for an Individual Taxpayer Identification Number (ITIN). You may have sent us an incomplete form. You may have sent us the wrong documents.  
CP566 (SP) Necesitamos más información para poder tramitar su solicitud para un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés). Usted quizá nos envió un formulario incompleto. O, quizá nos envió los documentos incorrectos.  
CP567 We rejected your application for an Individual Taxpayer Identification Number (ITIN). You may not be eligible for an ITIN. Your documents may be invalid. We may not have received a reply when we asked for more information.  
CP567 (SP) Hemos rechazado su solicitud para un Número de Identificación Personal de Contribuyente (ITIN, por sus siglas en inglés). Es posible que no reúna los requisitos para un ITIN o que sus documentos no sean válidos. O es posible que no hayamos recibido una contestación de su parte cuando solicitamos más información.  
CP601 Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.  
CP603 No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.  
CP604 Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.  
CP604B Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.  
CP615I Este aviso es un recordatorio, que según nuestros registros, todavía no tenemos información de que usted haya presentado su anterior declaración o declaraciones de impuestos.  
CP615B Este aviso es un recordatorio,  que según nuestros registros, usted todavía no ha presentado una declaración de impuestos del negocio.  
CP616 Este es un recordatorio que todavía no tenemos un registro de que usted presentó su anterior declaración o declaraciones de impuestos.  
CP618I Lo presente, es el aviso final para recordarle que según nuestros registros, usted todavía no ha presentado su(s) declaración(es) anterior(es) de impuestos.  
CP618B Lo presente, es el aviso final para recordarle que según nuestros registros, usted todavía no ha presentado una declaración de impuestos del negocio.  
CP621 Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.  
CP623 Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.  
CP701 Recibimos su Formulario 14039 (SP) o declaración similar sobre su reclamo de robo de identidad. Nos comunicaremos con usted cuando completemos el procesamiento de su caso o en caso de necesitar información adicional.  
CP711 Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.  
CP712 Hemos realizado cambios para corregir un error de cálculo en su planilla.  
CP713 Hemos realizado cambios para corregir un error de cálculo en su planilla. No se le debe un reembolso y no adeuda una cantidad de dinero adicional a causa de estos cambios. El saldo de su cuenta es cero.  
CP714 Le enviamos este aviso porque usted adeuda contribuciones pendientes de pago.  
CP721 Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.  
CP722 Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.  
CP749 Le enviamos este aviso para informarle que hemos utilizado todo o parte de su reintegro para pagar una deuda contributiva.  
CP759 Le enviamos este aviso porque no tenemos registro que indique que usted radicó su planilla o planillas de contribuciones personales para uno o varios años anteriores.  
CP771 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP772 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP773 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP774 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP802 Hemos hecho cambios a su declaración ya que creemos que hay un cálculo erróneo.  Usted adeuda dinero por sus impuestos como resultado de estos cambios.  
CP812 Hemos hecho cambios a su declaración ya que creemos que hay un cálculo erróneo.  Como resultado, a usted se le adeuda un reembolso.  
CP838 Este aviso le informa a usted, que parte o todo su pago en exceso en la declaración que usted presentó, fue acreditado a otros impuestos federales que usted adeuda.  
CP861 Usted recibió este aviso debido al dinero que adeuda de su planilla de contribuciones.  
CP910/CP920 Hicimos cambio(s) para el año tributario indicado en el aviso.  
CP959 Usted no radicó su planilla de contribución de negocios identificada en este aviso.  
CP2000 The income and/or payment information we have on file doesn’t match the information you reported on your tax return. This could affect your tax return; it may cause an increase or decrease in your tax, or may not change it at all.  
CP2005 We accepted the information you sent us. We're not going to change your tax return. We've closed our review of it.  
CP2006 We received your information. We'll look at it and let you know what we're going to do.  
CP2030 We are proposing changes in income, credits, and deductions reported on your U.S. Corporation Income Tax Return. We compared your information with items reported to us by banks, businesses and other payers.  
CP2057 You need to file an amended return. We've received information not reported on your tax return.  
CP2501 You need to contact us. We've received information not reported on your tax return.  
CP2531 Your Tax Return does not match the information we have on file.  
CP2566 We didn't receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.  
CP2566R We previously sent you a CP63 notice informing you we are holding your refund until we receive one or more unfiled tax returns. Because we received no reply to our previous notice, we have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.  
CP3219A We've received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. The notice explains how the amount was calculated and how you can challenge it in U.S. Tax Court.  
CP3219B This Statutory Notice of Deficiency notifies you of the IRS’s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments. .  
CP3219N We didn't receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.  

Other Notices and Letters

Notice or Letter Number Title
CP 57 Notice of Insufficient Funds
CP 90 / CP 297 Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing
CP 297A Notice of Levy and Notice of Your Right to a Hearing
CP 91 / CP 298 Final Notice Before Levy on Social Security Benefits
Letter 0484C Collection Information Statement Requested (Form 433F/433D); Inability to Pay/Transfer
Letter 0549C Balance Due on Account is Paid
Letter 668D(LP 68) We released the taxpayer's levy.
Letter 0681C Proposal to Pay Accepted
Letter 0757C Installment Privilege Terminated
Letter 1058 (LT 11) Final Notice prior to levy; your right to a hearing
Letter 1615 (LT 18) Mail us your overdue tax returns.
Letter 1731 (LP 64) Please help us locate a taxpayer.
Letter 1737 (LT 27) Please complete and site Form 433F, Collection Information Statement.
Letter 1961C Installment Agreement for Direct Debit 433-G
Letter 1962C Installment Agreement Reply to Taxpayer
Letter 2050 (LT 16) Please call us about your overdue taxes or tax return.
Letter 2257C Balance Due Total to Taxpayer
Letter 2271C Installment Agreement for Direct Debit Revisions
Letter 2272C Installment Agreement Cannot be Considered
Letter 2273C Installment Agreement Accepted: Terms Explained
Letter 2318C Installment Agreement: Payroll Deduction (F2159) Incomplete
Letter 2357C Abatement of Penalties and Interest
Letter 2603C Installment Agreement Accepted - Notice of Federal Tax Lien Will be Filed
Letter 2604C Pre-assessed Installment Agreement
Letter 2761C Request for Combat Zone Service Dates
Letter 2789C Taxpayer Response to Reminder of Balance Due
Letter 2800C Incorrect Form W-4, Employee's Withholding Allowance Certificate.
Letter 2801C Exempt Status May not be Allowed
Letter 2840C CC IAPND Installment Agreement Confirmation
Letter 3030C Balance Due Explained:Tax/Interest Not Paid
Letter 3127C Revision to Installment Agreement
Letter 3217C Installment Agreement Accepted: Terms Explained
Letter 3228 (LT 39) Reminder notice.
Letter 4883C We received your federal income tax return; however, we need more information from you to process it.
Letter 5071C We received your federal income tax return; however, we need more information from you to process it.
Letter LP 47 Address Information Request
Letter LP 59 Please contact us about the taxpayer levy.

Eight Things to Know If You Receive an IRS Notice or Letter

Read about eight things every taxpayer should know about IRS notices.

How To Identify Your Notice

The notice number prints on the top right-hand side of each page of all our notices and on the lower right-hand side of the tear-off stub included with most of them. That number identifies the message we deliver in every notice. While the contents may vary somewhat, every notice with the same number has the same basic purpose.

What If My Notice Isn't Listed

You'll find useful information here about many of the notices we send, including the purpose of the notice, the reason we send it, and a list of enclosures we might include with it. There's also sample content for each. Since parts of our notices vary depending on account conditions, the samples may not exactly match the notices we mail. The basic message, though, will be the same.

  • Individual Filer Notices
    Notices we send about Form 1040, 1040A, or 1040EZ, or any schedules, forms, or attachments included with it are Individual Filer Notice.
  • Business Filer Notices
    Notices we send about business-related tax forms such as Forms 941, 1065, and 1120, are Business Filer Notices.

Get More Information

  • Look in the upper right-hand corner to find your notice number.
  • Select your notice number from one of the tables to the left to find additional information about your notice. (Please note that not all notices are on the list.)
  • Call 1-800-829-1040 or visit a local IRS office if you suspect that you have received a fraudulent notice or that you are a victim of identity theft.

Learn about Payment Options

Get Tax Help

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Page Last Reviewed or Updated: 24-Feb-2014

The Irs Amended Taxes

Irs amended taxes Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. Irs amended taxes This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. Irs amended taxes The chapters are divided into separate sections based on when the changes take effect. Irs amended taxes For example, this publication covers the following topics. Irs amended taxes Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. Irs amended taxes New deduction available for educator expenses. Irs amended taxes Limit on the use of the non-accrual experience method of accounting. Irs amended taxes Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. Irs amended taxes Extension of the welfare-to-work credit and work opportunity credit. Irs amended taxes New 5-year carryback rule for net operating losses (NOLs). Irs amended taxes See the discussion of each topic for more information. Irs amended taxes Certain changes had a major effect on two of the publications we issued for 2001. Irs amended taxes We published supplements to those two publications and they have been included in this publication as follows. Irs amended taxes Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. Irs amended taxes This discusses the increase in the amount of depreciation deduction for certain automobiles. Irs amended taxes Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. Irs amended taxes This discusses the special depreciation allowance for property acquired after September 10, 2001. Irs amended taxes Adjusting your withholding or estimated tax payments for 2002. Irs amended taxes   If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. Irs amended taxes If your tax will decrease, you can get the benefit of lower taxes throughout the year. Irs amended taxes If you will owe more tax, you can avoid a penalty when you file your tax return. Irs amended taxes   See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. Irs amended taxes See chapter 6 for information on ordering forms and publications. Irs amended taxes To adjust your. Irs amended taxes . Irs amended taxes . Irs amended taxes . Irs amended taxes Get Form. Irs amended taxes . Irs amended taxes . Irs amended taxes And Publication. Irs amended taxes . Irs amended taxes . Irs amended taxes Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. Irs amended taxes   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs amended taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs amended taxes You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child. Irs amended taxes Comments and suggestions. Irs amended taxes   We welcome your comments about this publication. Irs amended taxes   You can e-mail us while visiting our web site at www. Irs amended taxes irs. Irs amended taxes gov. Irs amended taxes   You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. Irs amended taxes NW Washington, DC 20224   We respond to many letters by telephone. Irs amended taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs amended taxes Prev  Up  Next   Home   More Online Publications