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

Irs efile Publication 559 - Main Content Table of Contents Personal RepresentativeDuties Fees Received by Personal Representatives Final Income Tax Return for Decedent—Form 1040Name, Address, and Signature When and Where To File Filing Requirements Income To Include Exemptions and Deductions Credits, Other Taxes, and Payments Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Filing Reminders Other Tax InformationTax Benefits for Survivors Income in Respect of a Decedent Deductions in Respect of a Decedent Estate Tax Deduction Gifts, Insurance, and Inheritances Other Items of Income Income Tax Return of an Estate— Form 1041Filing Requirements Income To Include Exemption and Deductions Credits, Tax, and Payments Name, Address, and Signature When and Where To File Distributions to BeneficiariesIncome That Must Be Distributed Currently Other Amounts Distributed Discharge of a Legal Obligation Character of Distributions How and When To Report Bequest Termination of Estate Estate and Gift TaxesApplicable Credit Amount Gift Tax Estate Tax Generation-Skipping Transfer Tax Comprehensive ExampleFinal Return for Decedent—Form 1040 Income Tax Return of an Estate—Form 1041 How To Get Tax HelpLow Income Taxpayer Clinics Personal Representative A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property. Irs efile Generally, an executor (or executrix) is named in a decedent's will to administer the estate and distribute properties as the decedent has directed. Irs efile An administrator (or administratrix) is usually appointed by the court if no will exists, if no executor was named in the will, or if the named executor cannot or will not serve. Irs efile In general, an executor and an administrator perform the same duties and have the same responsibilities. Irs efile For estate tax purposes, if there is no executor or administrator appointed, qualified, and acting within the United States, the term “executor” includes anyone in actual or constructive possession of any property of the decedent. Irs efile It includes, among others, the decedent's agents and representatives; safe-deposit companies, warehouse companies, and other custodians of property in this country; brokers holding securities of the decedent as collateral; and the debtors of the decedent who are in this country. Irs efile Duties The primary duties of a personal representative are to collect all the decedent's assets, pay his or her creditors, and distribute the remaining assets to the heirs or other beneficiaries. Irs efile The personal representative also must perform the following duties. Irs efile Apply for an employer identification number (EIN) for the estate. Irs efile File all tax returns, including income, estate and gift tax returns, when due. Irs efile Pay the tax determined up to the date of discharge from duties. Irs efile Other duties of the personal representative in federal tax matters are discussed in other sections of this publication. Irs efile If any beneficiary is a nonresident alien, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for information on the personal representative's duties as a withholding agent. Irs efile Penalty. Irs efile   There is a penalty for failure to file a tax return when due unless the failure is due to reasonable cause. Irs efile Reliance on an agent (attorney, accountant, etc. Irs efile ) is not reasonable cause for late filing. Irs efile It is the personal representative's duty to file the returns for the decedent and the estate when due. Irs efile Identification number. Irs efile   The first action you should take if you are the personal representative for the decedent is to apply for an EIN for the estate. Irs efile You should apply for this number as soon as possible because you need to enter it on returns, statements, and other documents you file concerning the estate. Irs efile You also must give the number to payers of interest and dividends and other payers who must file a return concerning the estate. Irs efile   You can get an EIN by applying online at www. Irs efile irs. Irs efile gov (click on "Apply for an EIN Online" under the Tools heading). Irs efile Generally, if you apply online, you will receive your EIN immediately upon completing the application. Irs efile You can also apply using Form SS-4, Application for Employer Identification Number. Irs efile Generally, if you apply by mail, it takes about 4 weeks to get your EIN. Irs efile See the form instructions for other ways to apply. Irs efile   Payers of interest and dividends report amounts on Forms 1099 using the identification number of the person to whom the account is payable. Irs efile After a decedent's death, Forms 1099 must reflect the identification number of the estate or beneficiary to whom the amounts are payable. Irs efile As the personal representative handling the estate, you must furnish this identification number to the payer. Irs efile For example, if interest is payable to the estate, the estate's EIN must be provided to the payer and used to report the interest on Form 1099-INT, Interest Income. Irs efile If the interest is payable to a surviving joint owner, the survivor's identification number, such as an SSN or ITIN, must be provided to the payer and used to report the interest. Irs efile   If the estate or a survivor may receive interest or dividends after you inform the payer of the decedent's death, the payer should give you (or the survivor) a Form W-9, Request for Taxpayer Identification Number and Certification (or a similar substitute form). Irs efile Complete this form to inform the payer of the estate's (or if completed by the survivor, the survivor's) identification number and return it to the payer. Irs efile    Do not use the deceased individual's identifying number to file an individual income tax return after the decedent's final tax return. Irs efile Also do not use it to make estimated tax payments for a tax year after the year of death. Irs efile Penalty. Irs efile   If you do not include the EIN or the taxpayer identification number of another person where it is required on a return, statement, or other document, you are liable for a penalty for each failure, unless you can show reasonable cause. Irs efile You also are liable for a penalty if you do not give the taxpayer identification number of another person when required on a return, statement, or other document. Irs efile Notice of fiduciary relationship. Irs efile   The term fiduciary means any person acting for another person. Irs efile It applies to persons who have positions of trust on behalf of others. Irs efile A personal representative for a decedent's estate is a fiduciary. Irs efile Form 56. Irs efile   If you are appointed to act in a fiduciary capacity for another, you must file a written notice with the IRS stating this. Irs efile Form 56, Notice Concerning Fiduciary Relationship, is used for this purpose. Irs efile See the Instructions for Form 56 for filing requirements and other information. Irs efile   File Form 56 as soon as all the necessary information (including the EIN) is available. Irs efile It notifies the IRS that you, as the fiduciary, are assuming the powers, rights, duties, and privileges of the decedent. Irs efile The notice remains in effect until you notify the IRS (by filing another Form 56) that your fiduciary relationship with the estate has terminated. Irs efile Termination of fiduciary relationship. Irs efile   Form 56 should also be filed to notify the IRS if your fiduciary relationship is terminated or when a successor fiduciary is appointed if the estate has not been terminated. Irs efile See Form 56 and its instructions for more information. Irs efile   At the time of termination of the fiduciary relationship, you may want to file Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d), and Form 5495, Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905, to wind up your duties as fiduciary. Irs efile See below for a discussion of these forms. Irs efile Request for prompt assessment (charge) of tax. Irs efile   The IRS ordinarily has 3 years from the date an income tax return is filed, or its due date, whichever is later, to charge any additional tax due. Irs efile However, as a personal representative, you may request a prompt assessment of tax after the return has been filed. Irs efile This reduces the time for making the assessment to 18 months from the date the written request for prompt assessment was received. Irs efile This request can be made for any tax return (except the estate tax return) of the decedent or the decedent's estate. Irs efile This may permit a quicker settlement of the tax liability of the estate and an earlier final distribution of the assets to the beneficiaries. Irs efile Form 4810. Irs efile   Form 4810 can be used for making this request. Irs efile It must be filed separately from any other document. Irs efile   As the personal representative for the decedent's estate, you are responsible for any additional taxes that may be due. Irs efile You can request prompt assessment of any of the decedent's taxes (other than federal estate taxes) for any years for which the statutory period for assessment is open. Irs efile This applies even though the returns were filed before the decedent's death. Irs efile Failure to report income. Irs efile   If you or the decedent failed to report substantial amounts of gross income (more than 25% of the gross income reported on the return) or filed a false or fraudulent return, your request for prompt assessment will not shorten the period during which the IRS may assess the additional tax. Irs efile However, such a request may relieve you of personal liability for the tax if you did not have knowledge of the unpaid tax. Irs efile Request for discharge from personal liability for tax. Irs efile   An executor can make a request for discharge from personal liability for a decedent's income, gift, and estate taxes. Irs efile The request must be made after the returns for those taxes are filed. Irs efile To make the request, file Form 5495. Irs efile For this purpose, an executor is an executor or administrator that is appointed, qualified, and acting within the United States. Irs efile   Within 9 months after receipt of the request, the IRS will notify the executor of the amount of taxes due. Irs efile If this amount is paid, the executor will be discharged from personal liability for any future deficiencies. Irs efile If the IRS has not notified the executor, he or she will be discharged from personal liability at the end of the 9-month period. Irs efile    Even if the executor is discharged from personal liability, the IRS will still be able to assess tax deficiencies against the executor to the extent he or she still has any of the decedent's property. Irs efile Insolvent estate. Irs efile   Generally, if a decedent's estate is insufficient to pay all the decedent's debts, the debts due to the United States must be paid first. Irs efile Both the decedent's federal income tax liabilities at the time of death and the estate's income tax liability are debts due to the United States. Irs efile The personal representative of an insolvent estate is personally responsible for any tax liability of the decedent or of the estate if he or she had notice of such tax obligations or failed to exercise due care in determining if such obligations existed before distribution of the estate's assets and before being discharged from duties. Irs efile The extent of such personal responsibility is the amount of any other payments made before paying the debts due to the United States, except where such other debt paid has priority over the debts due to the United States. Irs efile Income tax liabilities need not be formally assessed for the personal representative to be liable if he or she was aware or should have been aware of their existence. Irs efile Fees Received by Personal Representatives All personal representatives must include fees paid to them from an estate in their gross income. Irs efile If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on your Form 1040, line 21. Irs efile If you are in the trade or business of being an executor, report fees received from the estate as self-employment income on Schedule C or Schedule C-EZ of your Form 1040. Irs efile If the estate operates a trade or business and you, as executor, actively participate in the trade or business while fulfilling your duties, any fees you receive related to the operation of the trade or business must be reported as self-employment income on Schedule C (or Schedule C-EZ) of your Form 1040. Irs efile Final Income Tax Return for Decedent—Form 1040 The personal representative (defined earlier) must file the final income tax return (Form 1040) of the decedent for the year of death and any returns not filed for preceding years. Irs efile A surviving spouse, under certain circumstances, may have to file the returns for the decedent. Irs efile See Joint Return, later. Irs efile Return for preceding year. Irs efile   If an individual died after the close of the tax year, but before the return for that year was filed, the return for the year just closed will not be the final return. Irs efile The return for that year will be a regular return and the personal representative must file it. Irs efile Example. Irs efile Samantha Smith died on March 21, 2013, before filing her 2012 tax return. Irs efile Her personal representative must file her 2012 return by April 15, 2013. Irs efile Her final tax return covering the period from January 1, 2013, to March 20, 2013, is due April 15, 2014. Irs efile Name, Address, and Signature Write the word “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Irs efile If filing a joint return, write the name and address of the decedent and the surviving spouse in the name and address fields. Irs efile If a joint return is not being filed, write the decedent's name in the name field and the personal representative's name and address in the address field. Irs efile Third party designee. Irs efile   You can check the “Yes” box in the Third Party Designee area on page 2 of the return to authorize the IRS to discuss the return with a friend, family member, or any other person you choose. Irs efile This allows the IRS to call the person you identified as the designee to answer any questions that may arise during the processing of the return. Irs efile It also allows the designee to perform certain actions. Irs efile See the Instructions for Form 1040 for details. Irs efile Signature. Irs efile   If a personal representative has been appointed, that person must sign the return. Irs efile If it is a joint return, the surviving spouse must also sign it. Irs efile If no personal representative has been appointed, the surviving spouse (on a joint return) signs the return and writes in the signature area “Filing as surviving spouse. Irs efile ” If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. Irs efile ” Paid preparer. Irs efile   If you pay someone to prepare, assist in preparing, or review the tax return, that person must sign the return and fill in the other blanks in the Paid Preparer Use Only area of the return. Irs efile See the Form 1040 instructions for details. Irs efile When and Where To File The final income tax return is due at the same time the decedent's return would have been due had death not occurred. Irs efile A final return for a decedent who was a calendar year taxpayer is generally due on April 15 following the year of death, regardless of when during that year death occurred. Irs efile However, when the due date falls on a Saturday, Sunday, or legal holiday, the return is filed timely if filed by the next business day. Irs efile The tax return must be prepared for the year of death regardless of when during the year death occurred. Irs efile Generally, you must file the final income tax return of the decedent with the Internal Revenue Service Center for the place where you live. Irs efile A tax return for a decedent can be electronically filed. Irs efile A personal representative may also obtain an income tax filing extension on behalf of a decedent. Irs efile Filing Requirements The gross income, age, and filing status of a decedent generally determine whether a return must be filed. Irs efile Gross income is all income received by an individual from any source in the form of money, goods, property, and services that is not tax-exempt. Irs efile It includes gross receipts from self-employment, but if the business involves manufacturing, merchandising, or mining, subtract any cost of goods sold. Irs efile In general, filing status depends on whether the decedent was considered single or married at the time of death. Irs efile See the income tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. Irs efile Refund A return must be filed to obtain a refund if tax was withheld from salaries, wages, pensions, or annuities, or if estimated tax was paid, even if a return is not otherwise required to be filed. Irs efile Also, the decedent may be entitled to other credits that result in a refund. Irs efile These advance payments of tax and credits are discussed later under Credits, Other Taxes, and Payments. Irs efile Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Irs efile   Form 1310 does not have to be filed if you are claiming a refund and you are: A surviving spouse filing an original or amended joint return with the decedent, or A court-appointed or certified personal representative filing the decedent’s original return and a copy of the court certificate showing your appointment is attached to the return. Irs efile   If the personal representative is filing a claim for refund on Form 1040X, Amended U. Irs efile S. Irs efile Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement, and the court certificate has already been filed with the IRS, attach Form 1310 and write “Certificate Previously Filed” at the bottom of the form. Irs efile Example. Irs efile Edward Green died before filing his tax return. Irs efile You were appointed the personal representative for Edward's estate, and you file his Form 1040 showing a refund due. Irs efile You do not need Form 1310 to claim the refund if you attach a copy of the court certificate showing you were appointed the personal representative. Irs efile    If you are a surviving spouse and you receive a tax refund check in both your name and your deceased spouse's name, you can have the check reissued in your name alone. Irs efile Return the joint-name check marked “VOID” to your local IRS office or the service center where you mailed your return, along with a written request for reissuance of the refund check. Irs efile A new check will be issued in your name and mailed to you. Irs efile Death certificate. Irs efile   When filing the decedent's final income tax return, do not attach the death certificate or other proof of death to the final return. Irs efile Instead, keep it for your records and provide it if requested. Irs efile Nonresident Alien If the decedent was a nonresident alien who would have had to file Form 1040NR, U. Irs efile S. Irs efile Nonresident Alien Income Tax Return, you must file that form for the decedent's final tax year. Irs efile See the Instructions for Form 1040NR for the filing requirements, due date, and where to file. Irs efile Joint Return Generally, the personal representative and the surviving spouse can file a joint return for the decedent and the surviving spouse. Irs efile However, the surviving spouse alone can file the joint return if no personal representative has been appointed before the due date for filing the final joint return for the year of death. Irs efile This also applies to the return for the preceding year if the decedent died after the close of the preceding tax year and before filing the return for that year. Irs efile The income of the decedent that was includible on his or her return for the year up to the date of death (see Income To Include, later) and the income of the surviving spouse for the entire year must be included in the final joint return. Irs efile A final joint return with the decedent cannot be filed if the surviving spouse remarried before the end of the year of the decedent's death. Irs efile The filing status of the decedent in this instance is married filing a separate return. Irs efile For information about tax benefits to which a surviving spouse may be entitled, see Tax Benefits for Survivors, later, under Other Tax Information. Irs efile Personal representative may revoke joint return election. Irs efile   A court-appointed personal representative may revoke an election to file a joint return previously made by the surviving spouse alone. Irs efile This is done by filing a separate return for the decedent within one year from the due date of the return (including any extensions). Irs efile The joint return made by the surviving spouse will then be regarded as the separate return of that spouse by excluding the decedent's items and refiguring the tax liability. Irs efile Relief from joint liability. Irs efile   In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Irs efile If the decedent qualified for this relief while alive, the personal representative can pursue an existing request, or file a request, for relief from joint liability. Irs efile For information on requesting this relief, see Publication 971, Innocent Spouse Relief. Irs efile Income To Include The decedent's income includible on the final return is generally determined as if the person were still alive except that the taxable period is usually shorter because it ends on the date of death. Irs efile The method of accounting regularly used by the decedent before death also determines the income includible on the final return. Irs efile This section explains how some types of income are reported on the final return. Irs efile For more information about accounting methods, see Publication 538, Accounting Periods and Methods. Irs efile Cash Method If the decedent accounted for income under the cash method, only those items actually or constructively received before death are included on the final return. Irs efile Constructive receipt of income. Irs efile   Interest from coupons on the decedent's bonds is constructively received by the decedent if the coupons matured in the decedent's final tax year, but had not been cashed. Irs efile Include the interest income on the final return. Irs efile   Generally, a dividend is considered constructively received if it was available for use by the decedent without restriction. Irs efile If the corporation customarily mailed its dividend checks, the dividend was includible when received. Irs efile If the individual died between the time the dividend was declared and the time it was received in the mail, the decedent did not constructively receive it before death. Irs efile Do not include the dividend in the final return. Irs efile Accrual Method Generally, under an accrual method of accounting, income is reported when earned. Irs efile If the decedent used an accrual method, only the income items normally accrued before death are included on the final return. Irs efile Interest and Dividend Income (Forms 1099) Form(s) 1099 reporting interest and dividends earned by the decedent before death should be received and the amounts included on the decedent's final return. Irs efile A separate Form 1099 should show the interest and dividends earned after the date of the decedent's death and paid to the estate or other recipient that must include those amounts on its return. Irs efile You can request corrected Forms 1099 if these forms do not properly reflect the right recipient or amounts. Irs efile For example, a Form 1099-INT, reporting interest payable to the decedent, may include income that should be reported on the final income tax return of the decedent, as well as income that the estate or other recipient should report, either as income earned after death or as income in respect of the decedent (discussed later). Irs efile For income earned after death, you should ask the payer for a Form 1099 that properly identifies the recipient (by name and identification number) and the proper amount. Irs efile If that is not possible, or if the form includes an amount that represents income in respect of the decedent, report the interest as shown next under How to report. Irs efile See U. Irs efile S. Irs efile savings bonds acquired from decedent under Income in Respect of a Decedent, later, for information on savings bond interest that may have to be reported on the final return. Irs efile How to report. Irs efile   If you are preparing the decedent's final return and you have received a Form 1099-INT for the decedent that includes amounts belonging to the decedent and to another recipient (the decedent's estate or another beneficiary), report the total interest shown on Form 1099-INT on Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. Irs efile Next, enter a subtotal of the interest shown on Forms 1099, and the interest reportable from other sources for which you did not receive Forms 1099. Irs efile Then, show any interest (including any interest you receive as a nominee) belonging to another recipient separately and subtract it from the subtotal. Irs efile Identify the amount of this adjustment as “Nominee Distribution” or other appropriate designation. Irs efile   Report dividend income for which you received a Form 1099-DIV, Dividends and Distributions, on the appropriate schedule using the same procedure. Irs efile    Note. Irs efile If the decedent received amounts as a nominee, you must give the actual owner a Form 1099, unless the owner is the decedent's spouse. Irs efile See General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) for more information on filing Forms 1099. Irs efile Partnership Income The death of a partner closes the partnership's tax year for that partner. Irs efile Generally, it does not close the partnership's tax year for the remaining partners. Irs efile The decedent's distributive share of partnership items must be figured as if the partnership's tax year ended on the date the partner died. Irs efile To avoid an interim closing of the partnership books, the partners can agree to estimate the decedent's distributive share by prorating the amounts the partner would have included for the entire partnership tax year. Irs efile On the decedent's final return, include the decedent's distributive share of partnership items for the following periods. Irs efile The partnership's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). Irs efile The period, if any, from the end of the partnership's tax year in (1) to the decedent's date of death. Irs efile Example. Irs efile Mary Smith was a partner in XYZ partnership and reported her income on a tax year ending December 31. Irs efile The partnership uses a tax year ending June 30. Irs efile Mary died August 31, 2013, and her estate established its tax year through August 31. Irs efile The distributive share of partnership items based on the decedent's partnership interest is reported as follows. Irs efile Final Return for the Decedent—January 1 through August 31, 2013, includes XYZ partnership items from (a) the partnership tax year ending June 30, 2013, and (b) the partnership tax year beginning July 1, 2013, and ending August 31, 2013 (the date of death). Irs efile Income Tax Return of the Estate—September 1, 2013, through August 31, 2014, includes XYZ partnership items for the period September 1, 2013, through June 30, 2014. Irs efile S Corporation Income If the decedent was a shareholder in an S corporation, include on the final return the decedent's share of the S corporation's items of income, loss, deduction, and credit for the following periods. Irs efile The corporation's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). Irs efile The period, if any, from the end of the corporation's tax year in (1) to the decedent's date of death. Irs efile Self-Employment Income Include self-employment income actually or constructively received or accrued, depending on the decedent's accounting method. Irs efile For self-employment tax purposes only, the decedent's self-employment income will include the decedent's distributive share of a partnership's income or loss through the end of the month in which death occurred. Irs efile For this purpose, the partnership's income or loss is considered to be earned ratably over the partnership's tax year. Irs efile Community Income If the decedent was married and domiciled in a community property state, half of the income received and half of the expenses paid during the decedent's tax year by either the decedent or spouse may be considered to be the income and expenses of the other. Irs efile For more information, see Publication 555, Community Property. Irs efile HSA, Archer MSA, or Medicare Advantage MSA The treatment of an HSA (health savings account), an Archer MSA (medical savings account), or a Medicare Advantage MSA at the death of the account holder, depends on who acquires the interest in the account. Irs efile If the decedent's estate acquires the interest, the fair market value (FMV) of the assets in the account on the date of death is included in income on the decedent's final return. Irs efile The estate tax deduction, discussed later, does not apply to this amount. Irs efile If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. Irs efile For other information on HSAs, Archer MSAs, or Medicare Advantage MSAs, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Irs efile Coverdell Education Savings Account (ESA) Generally, the balance in a Coverdell ESA must be distributed within 30 days after the individual for whom the account was established reaches age 30, or dies, whichever is earlier. Irs efile The treatment of the Coverdell ESA at the death of an individual under age 30 depends on who acquires the interest in the account. Irs efile If the decedent's estate acquires the interest, the earnings on the account must be included on the final income tax return of the decedent. Irs efile The estate tax deduction, discussed later, does not apply to this amount. Irs efile If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. Irs efile The age 30 limitation does not apply if the individual for whom the account was established or the beneficiary that acquires the account is an individual with special needs. Irs efile This includes an individual who, because of a physical, mental, or emotional condition (including a learning disability), requires additional time to complete his or her education. Irs efile For more information on Coverdell ESAs, see Publication 970, Tax Benefits for Education. Irs efile Accelerated Death Benefits Accelerated death benefits are amounts received under a life insurance contract before the death of the insured individual. Irs efile These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Irs efile Generally, if the decedent received accelerated death benefits on the life of a terminally or chronically ill individual, whether on his or her own life or on the life of another person, those benefits are not included in the decedent's income. Irs efile For more information, see the discussion under Gifts, Insurance, and Inheritances under Other Tax Information, later. Irs efile Exemptions and Deductions Generally, the rules for exemptions and deductions allowed to an individual also apply to the decedent's final income tax return. Irs efile Show on the final return deductible items the decedent paid (or accrued, if the decedent reported deductions on an accrual method) before death. Irs efile This section contains a detailed discussion of medical expenses because the tax treatment of the decedent's medical expenses can be different. Irs efile See Medical Expenses, later. Irs efile Exemptions You can claim the decedent's personal exemption on the final income tax return. Irs efile If the decedent was another person's dependent (for example, a parent's), you cannot claim the personal exemption on the decedent's final return. Irs efile Standard Deduction If you do not itemize deductions on the final return, the full amount of the appropriate standard deduction is allowed regardless of the date of death. Irs efile For information on the appropriate standard deduction, see the Form 1040 income tax return instructions or Publication 501. Irs efile Medical Expenses Medical expenses paid before death by the decedent are deductible, subject to limits, on the final income tax return if deductions are itemized. Irs efile This includes expenses for the decedent, as well as for the decedent's spouse and dependents. Irs efile Beginning in 2013, medical expenses exceeding 10% of adjusted gross income (AGI) may be deducted, unless the decedent or their spouse is age 65 or older. Irs efile In that case medical expenses exceeding 7. Irs efile 5% of AGI may be deducted. Irs efile Qualified medical expenses are not deductible if paid with a tax-free distribution from an HSA or an Archer MSA. Irs efile Election for decedent's expenses. Irs efile   Medical expenses not paid before death are liabilities of the estate and are shown on the federal estate tax return (Form 706). Irs efile However, if medical expenses for the decedent are paid out of the estate during the 1-year period beginning with the day after death, you can elect to treat all or part of the expenses as paid by the decedent at the time they were incurred. Irs efile   If you make the election, you can claim all or part of the expenses on the decedent's income tax return (if deductions are itemized) rather than on the federal estate tax return (Form 706). Irs efile You can deduct expenses incurred in the year of death on the final income tax return. Irs efile You should file an amended return (Form 1040X) for medical expenses incurred in an earlier year, unless the statutory period for filing a claim for that year has expired. Irs efile   The amount you can deduct on the income tax return is the amount above 10% of adjusted gross income (or 7. Irs efile 5% of adjusted gross income if the decedent or the decedent's spouse was born before January 2, 1949). Irs efile Amounts not deductible because of this percentage cannot be claimed on the federal estate tax return. Irs efile Making the election. Irs efile   You make the election by attaching a statement, in duplicate, to the decedent's income tax return or amended return. Irs efile The statement must state that you have not claimed the amount as an estate tax deduction, and that the estate waives the right to claim the amount as a deduction. Irs efile This election applies only to expenses incurred for the decedent, not to expenses incurred to provide medical care for dependents. Irs efile Example. Irs efile Richard Brown used the cash method of accounting and filed his income tax return on a calendar year basis. Irs efile Richard died on June 1, 2013, at the age of 78, after incurring $800 in medical expenses. Irs efile Of that amount, $500 was incurred in 2012 and $300 was incurred in 2013. Irs efile Richard itemized his deductions when he filed his 2012 income tax return. Irs efile The personal representative of the estate paid the entire $800 liability in August 2013. Irs efile The personal representative may file an amended return (Form 1040X) for 2012 claiming the $500 medical expense as a deduction, subject to the 7. Irs efile 5% limit. Irs efile The $300 of expenses incurred in 2013 can be deducted on the final income tax return if deductions are itemized, subject to the 7. Irs efile 5% limit. Irs efile The personal representative must file a statement in duplicate with each return stating that these amounts have not been claimed on the federal estate tax return (Form 706), and waiving the right to claim such a deduction on Form 706 in the future. Irs efile Medical expenses not paid by estate. Irs efile   If you paid medical expenses for your deceased spouse or dependent, claim the expenses on your tax return for the year in which you paid them, whether they are paid before or after the decedent's death. Irs efile If the decedent was a child of divorced or separated parents, the medical expenses can usually be claimed by both the custodial and noncustodial parent to the extent paid by that parent during the year. Irs efile Insurance reimbursements. Irs efile   Insurance reimbursements of previously deducted medical expenses due a decedent at the time of death and later received by the decedent's estate are includible in the income tax return of the estate (Form 1041) for the year the reimbursements are received. Irs efile The reimbursements are also includible in the decedent's gross estate. Irs efile No deduction for funeral expenses can be taken on the final Form 1040 of a decedent. Irs efile These expenses may be deductible for estate tax purposes on Form 706. Irs efile Deduction for Losses A decedent's net operating loss deduction from a prior year and any capital losses (including capital loss carryovers) can be deducted only on the decedent's final income tax return. Irs efile A net operating loss on the decedent's final income tax return can be carried back to prior years. Irs efile (See Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. Irs efile ) You cannot deduct any unused net operating loss or capital loss on the estate's income tax return. Irs efile At-risk loss limits. Irs efile   Special at-risk rules apply to most activities that are engaged in as a trade or business or for the production of income. Irs efile   These rules limit the deductible loss to the amount which the individual was considered at-risk in the activity. Irs efile An individual generally will be considered at-risk to the extent of the money and the adjusted basis of property that he or she contributed to the activity and certain amounts the individual borrowed for use in the activity. Irs efile An individual will be considered at-risk for amounts borrowed only if he or she was personally liable for the repayment or if the amounts borrowed were secured by property other than that used in the activity. Irs efile The individual is not considered at-risk for borrowed amounts if the lender has an interest in the activity or if the lender is related to a person who has an interest in the activity. Irs efile For more information, see Publication 925, Passive Activity and At-Risk Rules. Irs efile Passive activity rules. Irs efile   A passive activity is any trade or business activity in which the taxpayer does not materially participate. Irs efile To determine material participation, see Publication 925. Irs efile Rental activities are passive activities regardless of the taxpayer's participation, unless the taxpayer meets certain eligibility requirements. Irs efile   Individuals, estates, and trusts can offset passive activity losses only against passive activity income. Irs efile Passive activity losses or credits not allowed in one tax year can be carried forward to the next year. Irs efile   If a passive activity interest is transferred because a taxpayer dies, the accumulated unused passive activity losses are allowed as a deduction against the decedent's income in the year of death. Irs efile Losses are allowed only to the extent they are greater than the excess of the transferee's (recipient of the interest transferred) basis in the property over the decedent's adjusted basis in the property immediately before death. Irs efile The part of the accumulated losses equal to the excess is not allowed as a deduction for any tax year. Irs efile   Use Form 8582, Passive Activity Loss Limitations, to summarize losses and income from passive activities and to figure the amounts allowed. Irs efile For more information, see Publication 925. Irs efile Credits, Other Taxes, and Payments Discussed below are some of the tax credits, types of taxes that may be owed, income tax withheld, and estimated tax payments reported on the final return of a decedent. Irs efile Credits On the final income tax return, you can claim any tax credits that applied to the decedent before death. Irs efile Some of these credits are discussed next. Irs efile Earned income credit. Irs efile   If the decedent was an eligible individual, you can claim the earned income credit on the decedent's final return even though the return covers less than 12 months. Irs efile If the allowable credit is more than the tax liability for the year, the excess is refunded. Irs efile   For more information, see Publication 596, Earned Income Credit (EIC). Irs efile Credit for the elderly or the disabled. Irs efile   This credit is allowable on a decedent's final income tax return if the decedent met both of the following requirements in the year of death. Irs efile The decedent: Was a “qualified individual,” and Had income (adjusted gross income (AGI) and nontaxable social security and pensions) less than certain limits. Irs efile   For details on qualifying for or figuring the credit, see Publication 524, Credit for the Elderly or the Disabled. Irs efile Child tax credit. Irs efile   If the decedent had a qualifying child, you may be able to claim the child tax credit on the decedent's final return even though the return covers less than 12 months. Irs efile You may be able to claim the additional child tax credit and get a refund if the credit is more than the decedent's liability. Irs efile For more information, see the Instructions for Form 1040. Irs efile Adoption credit. Irs efile   Depending upon when the adoption was finalized, this credit may be taken on a decedent's final income tax return if the decedent: Adopted an eligible child and paid qualified adoption expenses, or Has a carryforward of an adoption credit from a prior year. Irs efile   Also, if the decedent is survived by a spouse who meets the filing status of qualifying widow(er), unused adoption credit may be carried forward and used following the death of the decedent. Irs efile See Form 8839, Qualified Adoption Expenses, and its instructions for more details. Irs efile General business tax credit. Irs efile   The general business credit available to a taxpayer is limited. Irs efile Any credit arising in a tax year beginning before 1998 that has not been used up can be carried forward for up to 15 years. Irs efile Any unused credit arising in a tax year beginning after 1997 has a 1-year carryback and a 20-year carryforward period. Irs efile   After the carryforward period, a deduction may be allowed for any unused business credit. Irs efile If the taxpayer dies before the end of the carryforward period, the deduction generally is allowed in the year of death. Irs efile   For more information on the general business credit, see Publication 334, Tax Guide for Small Business. Irs efile Other Taxes Taxes other than income tax that may be owed on the final return of a decedent include self-employment tax and alternative minimum tax, which are reported on Form 1040. Irs efile Self-employment tax. Irs efile   Self-employment tax may be owed on the final return if either of the following applied to the decedent in the year of death: Net earnings from self-employment (excluding income described in (2)) were $400 or more; or Wages from services performed as a church employee were $108. Irs efile 28 or more. Irs efile Alternative minimum tax (AMT). Irs efile   The tax laws give special treatment to certain types of income and allow special deductions and credits for certain types of expenses. Irs efile The alternative minimum tax (AMT) was enacted so taxpayers who benefit from these laws still pay at least a minimum amount of tax. Irs efile In general, the AMT is the excess of the tentative minimum tax over the regular tax shown on the return. Irs efile Form 6251. Irs efile    Use Form 6251, Alternative Minimum Tax—Individuals, to determine if this tax applies to the decedent. Irs efile See the form instructions for information on when you must attach Form 6251 to Form 1040. Irs efile Form 8801. Irs efile   If the decedent paid AMT in a previous year or had a credit carryforward, the decedent may be eligible for a minimum tax credit. Irs efile See Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts. Irs efile Payments of Tax The income tax withheld from the decedent's salary, wages, pensions, or annuities, and the amount paid as estimated tax are credits (advance payments of tax) that must be claimed on the final return. Irs efile Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Income tax liability may be forgiven for a decedent who dies due to service in a combat zone, due to military or terrorist actions, as a result of a terrorist attack, or while serving in the line of duty as an astronaut. Irs efile Combat Zone If a member of the Armed Forces of the United States dies while in active service in a combat zone or from wounds, disease, or injury incurred in a combat zone, the decedent's income tax liability is abated (forgiven) for the entire year in which death occurred and for any prior tax year ending on or after the first day the person served in a combat zone in active service. Irs efile For this purpose, a qualified hazardous duty area is treated as a combat zone. Irs efile If the tax (including interest, additions to the tax, and additional amounts) for these years has been assessed, the assessment will be forgiven. Irs efile If the tax has been collected (regardless of the date of collection), that tax will be credited or refunded. Irs efile Any of the decedent's income tax for tax years before those mentioned above that remains unpaid as of the actual (or presumptive) date of death will not be assessed. Irs efile If any unpaid tax (including interest, additions to the tax, and additional amounts) has been assessed, this assessment will be forgiven. Irs efile Also, if any tax was collected after the date of death, that amount will be credited or refunded. Irs efile The date of death of a member of the Armed Forces reported as missing in action or as a prisoner of war is the date his or her name is removed from missing status for military pay purposes. Irs efile This is true even if death actually occurred earlier. Irs efile For other tax information for members of the Armed Forces, see Publication 3, Armed Forces' Tax Guide. Irs efile Military or Terrorist Actions The decedent's income tax liability is forgiven if, at death, he or she was a military or civilian employee of the United States who died because of wounds or injury incurred: While a U. Irs efile S. Irs efile employee, and In a military or terrorist action. Irs efile The forgiveness applies to the tax year in which death occurred and for any earlier tax year, beginning with the year before the year in which the wounds or injury occurred. Irs efile Example. Irs efile The income tax liability of a civilian employee of the United States who died in 2013 because of wounds incurred while a U. Irs efile S. Irs efile employee in a terrorist attack that occurred in 2008 will be forgiven for 2013 and for all prior tax years in the period 2007 through 2012. Irs efile Refunds are allowed for the tax years for which the period for filing a claim for refund has not ended, as discussed later. Irs efile Military or terrorist action defined. Irs efile   A military or terrorist action means the following. Irs efile Any terrorist activity that most of the evidence indicates was directed against the United States or any of its allies. Irs efile Any military action involving the U. Irs efile S. Irs efile Armed Forces and resulting from violence or aggression against the United States or any of its allies, or the threat of such violence or aggression. Irs efile   Terrorist activity includes criminal offenses intended to coerce, intimidate, or retaliate against the government or civilian population. Irs efile Military action does not include training exercises. Irs efile Any multinational force in which the United States is participating is treated as an ally of the United States. Irs efile Determining if a terrorist activity or military action has occurred. Irs efile   You may rely on published guidance from the IRS to determine if a particular event is considered a terrorist activity or military action. Irs efile Specified Terrorist Victim The Victims of Terrorism Tax Relief Act of 2001 (the Act) provides tax relief for those injured or killed as a result of terrorist attacks, certain survivors of those killed as a result of terrorist attacks, and others who were affected by terrorist attacks. Irs efile Under the Act, the federal income tax liability of those killed in the following attacks (specified terrorist victim) is forgiven for certain tax years. Irs efile The April 19, 1995, terrorist attack on the Alfred P. Irs efile Murrah Federal Building (Oklahoma City). Irs efile The September 11, 2001, terrorist attacks. Irs efile The terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002. Irs efile The Act also exempts from federal income tax the following types of income. Irs efile Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Irs efile Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Irs efile Certain death benefits paid by an employer to the survivor of an employee because the employee died as a result of a terrorist attack. Irs efile Payments from the September 11th Victim Compensation Fund 2001. Irs efile The Act also reduces the estate tax of individuals who die as a result of a terrorist attack. Irs efile See Publication 3920, Tax Relief for Victims of Terrorist Attacks, for more information. Irs efile Astronauts Legislation extended the tax relief available under the Victims of Terrorism Tax Relief Act of 2001 (the Act) to astronauts who died in the line of duty after December 31, 2002. Irs efile The decedent's income tax liability is forgiven for the tax year in which death occurs, and for the tax year prior to death. Irs efile For information on death benefit payments and the reduction of federal estate taxes, see Publication 3920. Irs efile However, the discussions in that publication under Death Benefits and Estate Tax Reduction should be modified for astronauts (for example, by using the date of death of the astronaut instead of September 11, 2001). Irs efile For more information on the Act, see Publication 3920. Irs efile Claim for Credit or Refund If any of these tax-forgiveness situations applies to a prior year tax, any tax paid for which the period for filing a claim has not ended will be credited or refunded. Irs efile If any tax is still due, it will be canceled. Irs efile The normal period for filing a claim for credit or refund is 3 years after the return was filed or 2 years after the tax was paid, whichever is later. Irs efile If death occurred in a combat zone or from wounds, disease, or injury incurred in a combat zone, the period for filing the claim is extended by: The amount of time served in the combat zone (including any period in which the individual was in missing status), plus The period of continuous qualified hospitalization for injury from service in the combat zone, if any, plus The next 180 days. Irs efile Qualified hospitalization means any hospitalization outside the United States and any hospitalization in the United States of not more than 5 years. Irs efile This extended period for filing the claim also applies to a member of the Armed Forces who was deployed outside the United States in a designated contingency operation. Irs efile Filing a claim. Irs efile   Use the following procedures to file a claim. Irs efile If a U. Irs efile S. Irs efile individual income tax return (Form 1040, 1040A, or 1040EZ) has not been filed, you should make a claim for refund of any withheld income tax or estimated tax payments by filing Form 1040. Irs efile Form W-2, Wage and Tax Statement, must accompany all returns. Irs efile If a U. Irs efile S. Irs efile individual income tax return has been filed, you should make a claim for refund by filing Form 1040X. Irs efile You must file a separate Form 1040X for each year in question. Irs efile   You must file these returns and claims at the following address for regular mail (U. Irs efile S. Irs efile Postal Service). Irs efile    Internal Revenue Service 333 W. Irs efile Pershing, P5–6503 Kansas City, MO 64108   Identify all returns and claims for refund by writing “Iraq—KIA,” “Enduring Freedom—KIA,” “Kosovo Operation—KIA,” “Desert Storm—KIA,” or “Former Yugoslavia—KIA” in bold letters on the top of page 1 of the return or claim. Irs efile On the applicable return, write the same phrase on the line for total tax. Irs efile If the individual was killed in a terrorist or military action, put “KITA” on the front of the return and on the line for total tax. Irs efile   Include an attachment showing the computation of the decedent's tax liability and a computation of the amount to be forgiven. Irs efile On joint returns, make an allocation of the tax as described below under Joint returns. Irs efile If you cannot make a proper allocation, attach a statement of all income and deductions allocable to each spouse and the IRS will make the proper allocation. Irs efile   You must attach Form 1310 to all returns and claims for refund. Irs efile However, for exceptions to filing Form 1310, see Form 1310. Irs efile Statement of Person Claiming Refund Due a Deceased Taxpayer, under Refund, earlier. Irs efile   You must also attach proof of death that includes a statement that the individual was a U. Irs efile S. Irs efile employee on the date of injury and on the date of death and died as the result of a military or terrorist action. Irs efile For military and civilian employees of the Department of Defense, attach DD Form 1300, Report of Casualty. Irs efile For other U. Irs efile S. Irs efile civilian employees killed in the United States, attach a death certificate and a certification (letter) from the federal employer. Irs efile For other U. Irs efile S. Irs efile civilian employees killed overseas, attach a certification from the Department of State. Irs efile   If you do not have enough tax information to file a timely claim for refund, you can suspend the period for filing a claim by filing Form 1040X. Irs efile Attach Form 1310, any required documentation currently available, and a statement that you will file an amended claim as soon as you have the required tax information. Irs efile Joint returns. Irs efile   If a joint return was filed, only the decedent's part of the income tax liability is eligible for forgiveness. Irs efile Determine the decedent's tax liability as follows. Irs efile Figure the income tax for which the decedent would have been liable if a separate return had been filed. Irs efile Figure the income tax for which the spouse would have been liable if a separate return had been filed. Irs efile Multiply the joint tax liability by a fraction. Irs efile The numerator of the fraction is the amount in (1), above. Irs efile The denominator of the fraction is the total of (1) and (2). Irs efile   The resulting amount from (3) above is the decedent's tax liability eligible for forgiveness. Irs efile Filing Reminders To minimize the time needed to process the decedent's final return and issue any refund, be sure to follow these procedures. Irs efile Write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Irs efile If a personal representative has been appointed, the personal representative must sign the return. Irs efile If it is a joint return, the surviving spouse must also sign it. Irs efile If you are the decedent's spouse filing a joint return with the decedent and no personal representative has been appointed, write “Filing as surviving spouse” in the area where you sign the return. Irs efile If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. Irs efile ” To claim a refund for the decedent, do the following. Irs efile If you are the decedent's spouse filing a joint return with the decedent, file only the tax return to claim the refund. Irs efile If you are the personal representative and the return is not a joint return filed with the decedent's surviving spouse, file the return and attach a copy of the certificate that shows your appointment by the court. Irs efile (A power of attorney or a copy of the decedent's will is not acceptable evidence of your appointment as the personal representative. Irs efile ) If you are filing an amended return, attach Form 1310 and a copy of the certificate of appointment (or, if you have already sent the certificate of appointment to IRS, write “Certificate Previously Filed” at the bottom of Form 1310). Irs efile If you are not filing a joint return as the surviving spouse and a personal representative has not been appointed, file the return and attach Form 1310. Irs efile Other Tax Information Discussed below is information about the effect of an individual's death on the income tax liability of the survivors (including widows and widowers), the beneficiaries, and the estate. Irs efile Tax Benefits for Survivors Survivors can qualify for certain benefits when filing their own income tax returns. Irs efile Joint return by surviving spouse. Irs efile   A surviving spouse can file a joint return for the year of death and may qualify for special tax rates for the following 2 years, as explained under Qualifying widows and widowers, later. Irs efile Decedent as your dependent. Irs efile   If the decedent qualified as your dependent for a part of the year before death, you can claim the exemption for the dependent on your tax return, regardless of when death occurred during the year. Irs efile   If the decedent was your qualifying child, you may be able to claim the child tax credit or the earned income credit. Irs efile To determine if you qualify for the child tax credit, see the instructions for Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48. Irs efile To determine if you qualify for the earned income credit, see the instructions for Form 1040, lines 64a and 64b or Form 1040A, lines 38a and 38b. Irs efile Qualifying widows and widowers. Irs efile   If your spouse died within the 2 tax years preceding the year for which your return is being filed, you may be eligible to claim the filing status of qualifying widow(er) with dependent child and qualify to use the married-filing-jointly tax rates. Irs efile Requirements. Irs efile   Generally, you qualify for this special benefit if you meet all of the following requirements. Irs efile You were entitled to file a joint return with your spouse for the year of death—whether or not you actually filed jointly. Irs efile You did not remarry before the end of the current tax year. Irs efile You have a child, stepchild, or foster child who qualifies as your dependent for the tax year. Irs efile You provide more than half the cost of maintaining your home, which is the principal residence of that child for the entire year except for temporary absences. Irs efile Example. Irs efile William Burns' wife died in 2010. Irs efile William has not remarried and continued throughout 2011 and 2012 to maintain a home for himself and his dependent child. Irs efile For 2010, he was entitled to file a joint return for himself and his deceased wife. Irs efile For 2011 and 2012, he qualifies to file as a qualifying widower with dependent child. Irs efile For later years, he may qualify to file as a head of household. Irs efile Figuring your tax. Irs efile   Check the box on line 5 (Form 1040 or 1040A) under Filing Status on your tax return. Irs efile Use the Tax Rate Schedule or the column in the Tax Table for Married filing jointly, which gives you the split-income benefits. Irs efile   The last year you can file jointly with, or claim an exemption for, your deceased spouse is the year of death. Irs efile Joint return filing rules. Irs efile   If you are the surviving spouse and a personal representative is handling the estate for the decedent, you should coordinate filing your return for the year of death with this personal representative. Irs efile See Joint Return under Final Income Tax Return for Decedent—Form 1040, earlier. Irs efile Income in Respect of a Decedent All income the decedent would have received had death not occurred that was not properly includible on the final return, discussed earlier, is income in respect of a decedent. Irs efile If the decedent is a specified terrorist victim (see Specified Terrorist Victim, earlier), income received after the date of death and before the end of the decedent's tax year (determined without regard to death) is excluded from the recipient's gross income. Irs efile This exclusion does not apply to certain income. Irs efile For more information, see Publication 3920. Irs efile How To Report Income in respect of a decedent must be included in the income of one of the following. Irs efile The decedent's estate, if the estate receives it. Irs efile The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it. Irs efile Any person to whom the estate properly distributes the right to receive it. Irs efile If you have to include income in respect of a decedent in your gross income and an estate tax return (Form 706) was filed for the decedent, you may be able to claim a deduction for the estate tax paid on that income. Irs efile See Estate Tax Deduction, later. Irs efile Example 1. Irs efile Frank Johnson owned and operated an apple orchard. Irs efile He used the cash method of accounting. Irs efile He sold and delivered 1,000 bushels of apples to a canning factory for $2,000, but did not receive payment before his death. Irs efile The proceeds from the sale are income in respect of a decedent. Irs efile When the estate was settled, payment had not been made and the estate transferred the right to the payment to his widow. Irs efile When Frank's widow collects the $2,000, she must include that amount in her return. Irs efile It is not reported on the final return of the decedent or on the return of the estate. Irs efile Example 2. Irs efile Assume the same facts as in Example 1, except that Frank used the accrual method of accounting. Irs efile The amount accrued from the sale of the apples would be included on his final return. Irs efile Neither the estate nor the widow would realize income in respect of a decedent when the money is later paid. Irs efile Example 3. Irs efile On February 1, George High, a cash method taxpayer, sold his tractor for $3,000, payable March 1 of the same year. Irs efile His adjusted basis in the tractor was $2,000. Irs efile George died on February 15, before receiving payment. Irs efile The gain to be reported as income in respect of a decedent is the $1,000 difference between the decedent's basis in the property and the sale proceeds. Irs efile In other words, the income in respect of a decedent is the gain the decedent would have realized had he lived. Irs efile Example 4. Irs efile Cathy O'Neil was entitled to a large salary payment at the date of her death. Irs efile The amount was to be paid in five annual installments. Irs efile The estate, after collecting two installments, distributed the right to the remaining installments to you, the beneficiary. Irs efile The payments are income in respect of a decedent. Irs efile None of the payments were includible on Cathy's final return. Irs efile The estate must include in its income the two installments it received, and you must include in your income each of the three installments as you receive them. Irs efile Example 5. Irs efile You inherited the right to receive renewal commissions on life insurance sold by your father before his death. Irs efile You inherited the right from your mother, who acquired it by bequest from your father. Irs efile Your mother died before she received all the commissions she had the right to receive, so you received the rest. Irs efile The commissions are income in respect of a decedent. Irs efile None of these commissions were includible in your father's final return. Irs efile The commissions received by your mother were included in her income. Irs efile The commissions you received are not includible in your mother's income, even on her final return. Irs efile You must include them in your income. Irs efile Character of income. Irs efile   The character of the income you receive in respect of a decedent remains the same as it would have been to the decedent if he or she were alive. Irs efile If the income would have been a capital gain to the decedent, it will be a capital gain to you. Irs efile Transfer of right to income. Irs efile   If you transfer your right to income in respect of a decedent, you must include in your income the greater of: The amount you receive for the right, or The fair market value of the right you transfer. Irs efile   If you make a gift of such a right, you must include in your income the fair market value of the right at the time of the gift. Irs efile   If the right to income from an installment obligation is transferred, the amount you must include in income is reduced by the basis of the obligation. Irs efile See Installment obligations, later. Irs efile Transfer defined. Irs efile   A transfer for this purpose includes a sale, exchange, or other disposition, the satisfaction of an installment obligation at other than face value, or the cancellation of an installment obligation. Irs efile Installment obligations. Irs efile   If the decedent sold property using the installment method and you are collecting payments on an installment obligation acquired from the decedent, use the same gross profit percentage the decedent used to figure the part of each payment that represents profit. Irs efile Include in your income the same profit the decedent would have included had death not occurred. Irs efile For more information, see Publication 537, Installment Sales. Irs efile   If you dispose of an installment obligation acquired from a decedent (other than by transfer to the obligor), the rules explained in Publication 537 for figuring gain or loss on the disposition apply to you. Irs efile Transfer to obligor. Irs efile   A transfer of a right to income, discussed earlier, has occurred if the decedent (seller) sold property using the installment method and the installment obligation was transferred to the obligor (buyer or person legally obligated to pay the installments). Irs efile A transfer also occurs if the obligation was canceled either at death or by the estate or person receiving the obligation from the decedent. Irs efile An obligation that becomes unenforceable is treated as having been canceled. Irs efile   If such a transfer occurs, the amount included in the income of the transferor (the estate or beneficiary) is the greater of the amount received or the fair market value of the installment obligation at the time of transfer, reduced by the basis of the obligation. Irs efile The basis of the obligation is the decedent's basis, adjusted for all installment payments received after the decedent's death and before the transfer. Irs efile   If the decedent and obligor were related persons, the fair market value of the obligation cannot be less than its face value. Irs efile Specific Types of Income in Respect of a Decedent This section explains and provides examples of some specific types of income in respect of a decedent. Irs efile Wages. Irs efile   The entire amount of wages or other employee compensation earned by the decedent but unpaid at the time of death is income in respect of a decedent. Irs efile The income is not reduced by any amounts withheld by the employer. Irs efile If the income is $600 or more, the employer should report it in box 3 of Form 1099-MISC, Miscellaneous Income, and give the recipient a copy of the form or a similar statement. Irs efile   Wages paid as income in respect of a decedent are not subject to federal income tax withholding. Irs efile However, if paid during the calendar year of death, they are subject to withholding for social security and Medicare taxes. Irs efile These taxes should be included on the decedent's Form W-2 along with the taxes withheld before death. Irs efile These wages are not included in box 1 of Form W-2. Irs efile   Wages paid as income in respect of a decedent after the year of death generally are not subject to withholding for any federal taxe