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Irs gov free file Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. Irs gov free file Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Irs gov free file Aged, home for, Home for the aged. Irs gov free file Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. Irs gov free file Alumni association, Alumni association. Irs gov free file Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. Irs gov free file Conformed copy, Conformed copy. Irs gov free file Description of activities, Description of activities. Irs gov free file Employer identification number, Required Inclusions Financial data, Financial data. Irs gov free file Organizing documents, Organizing documents. Irs gov free file Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. Irs gov free file , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. Irs gov free file Attribution, special rules, Special rules of attribution. Irs gov free file B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. Irs gov free file Bureau defined, Bureau defined. Irs gov free file Burial benefit insurance, Burial and funeral benefit insurance organization. Irs gov free file Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. Irs gov free file C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. Irs gov free file Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. Irs gov free file Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. Irs gov free file Integrated auxiliaries, Integrated auxiliaries. Irs gov free file Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. Irs gov free file CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. Irs gov free file Comments, Comments and suggestions. Irs gov free file Community association, Other organizations. Irs gov free file Community nursing bureau, Community nursing bureau. Irs gov free file Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. Irs gov free file Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. Irs gov free file Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. Irs gov free file Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. Irs gov free file E Educational organizations, Educational Organizations, Educational organizations. Irs gov free file Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. Irs gov free file Estimated tax, Estimated tax. Irs gov free file Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. Irs gov free file Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. Irs gov free file Family members, Family members. Irs gov free file Substantial influence, Persons not considered to have substantial influence. Irs gov free file Disregarded benefits, Disregarded benefits. Irs gov free file Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. Irs gov free file , Exception. Irs gov free file Excise tax, Excise tax on excess benefit transactions. Irs gov free file Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. Irs gov free file Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. Irs gov free file Excise tax Black lung benefit trust, Excise taxes. Irs gov free file Lobbying expenditures, Tax on excess expenditures to influence legislation. Irs gov free file , Tax on disqualifying lobbying expenditures. Irs gov free file Political expenditures, Excise taxes on political expenditures. Irs gov free file Private foundations, Excise taxes on private foundations. Irs gov free file , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. Irs gov free file Extensions of time, Extensions of time for filing. Irs gov free file F Facts and circumstances test, Facts and circumstances test. Irs gov free file Fair market value, estimate of, Good faith estimate of fair market value (FMV). Irs gov free file Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. Irs gov free file , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. Irs gov free file , Information required for subordinate organizations. Irs gov free file , Annual Information Return, Form 1023. Irs gov free file , Organizations Not Required To File Form 1023, Private Schools, When to file application. Irs gov free file , Lobbying Expenditures, Volunteer fire companies. Irs gov free file 1024, Forms Required, Application made under wrong paragraph of section 501(c). Irs gov free file , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. Irs gov free file , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. Irs gov free file 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. Irs gov free file 2848, Power of attorney. Irs gov free file , Representation. Irs gov free file 4720, Tax on excess expenditures to influence legislation. Irs gov free file 5578, Certification. Irs gov free file 5768, Making the election. Irs gov free file 6069, Tax treatment of donations. Irs gov free file 8274, FICA tax exemption election. Irs gov free file 8282, Dispositions of donated property. Irs gov free file 8283, Form 8283. Irs gov free file 8300, Report of Cash Received 8718, Forms Required, Power of attorney. Irs gov free file 8821, Representation. Irs gov free file 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. Irs gov free file 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. Irs gov free file 990-PF, Form 990-PF, Excise taxes on private foundations. Irs gov free file , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. Irs gov free file W–2, Revoking the election. Irs gov free file Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. Irs gov free file , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. Irs gov free file Funeral benefit insurance, Burial and funeral benefit insurance organization. Irs gov free file G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. Irs gov free file Good faith determinations, What's New, New organization. Irs gov free file Governmental unit, Governmental units. Irs gov free file Grant Distinguished from gross receipts, Grants. Irs gov free file Exclusion for unusual grant, Unusual grants. Irs gov free file , Unusual grants. Irs gov free file From public charity, Grants from public charities. Irs gov free file , Grants from public charities. Irs gov free file Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. Irs gov free file Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. Irs gov free file Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. Irs gov free file Homeowners' association, Homeowners' associations. Irs gov free file Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. Irs gov free file , Hospitals and medical research organizations. Irs gov free file I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. Irs gov free file Instrumentalities, Instrumentalities. Irs gov free file Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. Irs gov free file , Labor Organizations Law, public interest, Public-interest law firms. Irs gov free file Legislative activity, Lobbying Expenditures, Legislative activity. Irs gov free file Listed transaction, Prohibited tax shelter transaction. Irs gov free file Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. Irs gov free file Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. Irs gov free file M Medical research organization, Medical research organization. Irs gov free file Medicare and Medicaid payments, Medicare and Medicaid payments. Irs gov free file Membership fee, Membership fees. Irs gov free file , Membership fees distinguished from gross receipts. Irs gov free file Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. Irs gov free file O One-third support test, One-third support test. Irs gov free file Organization assets, Dedication and Distribution of Assets Dedication, Dedication. Irs gov free file Distribution, Distribution. Irs gov free file Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. Irs gov free file Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. Irs gov free file , Penalties. Irs gov free file , Penalty. Irs gov free file Failure to file, Penalties for failure to file. Irs gov free file Perpetual care organization, Perpetual care organization. Irs gov free file Political activity, Dues Used for Lobbying or Political Activities, Political activity. Irs gov free file , Political activity. Irs gov free file Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. Irs gov free file Preferred stock, Common and preferred stock. Irs gov free file Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. Irs gov free file Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. Irs gov free file Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. Irs gov free file Prohibited reportable transactions, Prohibited tax shelter transaction. Irs gov free file Subsequently listed transaction, Subsequently listed transaction. Irs gov free file Tax-exempt entities, Tax-exempt entities. Irs gov free file Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. Irs gov free file Grant from, Grants from public charities. Irs gov free file Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. Irs gov free file , One-third support test. Irs gov free file Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. Irs gov free file Publications (see Tax help) Publicly supported organization, Publicly supported organizations. Irs gov free file , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. Irs gov free file Ten-percent-of-support, Ten-percent-of-support requirement. Irs gov free file R Racial composition, How to determine racial composition. Irs gov free file Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. Irs gov free file Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. Irs gov free file Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. Irs gov free file Scholarships, Scholarships. Irs gov free file School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. Irs gov free file Social clubs, Organizations subject to requirements. Irs gov free file , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. Irs gov free file , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. Irs gov free file Sports organization, amateur, Qualified amateur sports organization. Irs gov free file State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. Irs gov free file Suggestions, Comments and suggestions. Irs gov free file Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. Irs gov free file , Support from a governmental unit. Irs gov free file , Support from the general public. Irs gov free file Support test, One-third support test. Irs gov free file Facts and circumstances, Facts and circumstances test. Irs gov free file One-third, One-third support test. Irs gov free file Public charity, One-third support test. Irs gov free file Supporting organization, Supporting organization transactions occurring after July 25, 2006. Irs gov free file T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. Irs gov free file , Unusual grants. Irs gov free file User fee, Power of attorney. Irs gov free file , User fee. Irs gov free file V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. Irs gov free file W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. Irs gov free file Withholding information from public, Requests for withholding of information from the public. Irs gov free file Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. Irs gov free file Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications
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Tax Relief for Victims of Hurricane Sandy in New Jersey

Updated 2/4/13 The IRS announced additional tax relief, further extending certain tax deadlines until April 1 for Monmouth and Ocean counties. 

NJ-2012-47, Nov. 7, 2012

MOUNTAINSIDE, NJ — Victims of Hurricane Sandy that began on Oct. 26, 2012 in parts of New Jersey may qualify for tax relief from the Internal Revenue Service.

The President has declared Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 26, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 26, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Oct. 26 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Oct. 26 and on or before Feb. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Oct. 26 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New Jersey/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 04-Nov-2013

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