File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Tax Form 1040a

Free Turbotax For MilitaryOnline Tax CalculatorEz State Tax Form1040ez Form 2012Filing 2012 Taxes1040aFederal Tax Form 1040aFile 2012 Taxes Online1040x Site Irs GovTax Forms 20091040 Form 2011Unemployed And TaxesTax Forms 1040ez 2011Tax Filing 2011Address For State TaxesState Income Tax FilingIrs Forms 1040Amended Tax FormWhere Can I Get A 2012 Tax FormFiling A Amended Tax Return Form 1040x2005 Tax Return Software FreeIrs Form 1040es1040ez Efile2010 1040xAmending Your Tax ReturnNj 1040ezAmend 2013 Tax ReturnTax Act 2011 Free DownloadE File 1040ez1040esTurbotax 1040ez2011 Tax Form 1040ezIrs Forms 1040ez InstructionsEz Form2010 Tax Return Form1040x Free Software Downloads1040ez H&r BlockFiling 1040xH&r Block's Free File1040 Nr Form

Tax Form 1040a

Tax form 1040a 2. Tax form 1040a   Source of Income Table of Contents Introduction Topics - This chapter discusses: Resident Aliens Nonresident AliensInterest Income Dividends Guarantee of Indebtedness Personal Services Transportation Income Scholarships, Grants, Prizes, and Awards Pensions and Annuities Rents or Royalties Real Property Personal Property Community Income Introduction After you have determined your alien status, you must determine the source of your income. Tax form 1040a This chapter will help you determine the source of different types of income you may receive during the tax year. Tax form 1040a This chapter also discusses special rules for married individuals who are domiciled in a country with community property laws. Tax form 1040a Topics - This chapter discusses: Income source rules, and Community income. Tax form 1040a Resident Aliens A resident alien's income is generally subject to tax in the same manner as a U. Tax form 1040a S. Tax form 1040a citizen. Tax form 1040a If you are a resident alien, you must report all interest, dividends, wages, or other compensation for services, income from rental property or royalties, and other types of income on your U. Tax form 1040a S. Tax form 1040a tax return. Tax form 1040a You must report these amounts from sources within and outside the United States. Tax form 1040a Nonresident Aliens A nonresident alien usually is subject to U. Tax form 1040a S. Tax form 1040a income tax only on U. Tax form 1040a S. Tax form 1040a source income. Tax form 1040a Under limited circumstances, certain foreign source income is subject to U. Tax form 1040a S. Tax form 1040a tax. Tax form 1040a See Foreign Income in chapter 4. Tax form 1040a The general rules for determining U. Tax form 1040a S. Tax form 1040a source income that apply to most nonresident aliens are shown in Table 2-1. Tax form 1040a The following discussions cover the general rules as well as the exceptions to these rules. Tax form 1040a Not all items of U. Tax form 1040a S. Tax form 1040a source income are taxable. Tax form 1040a See chapter 3. Tax form 1040a Interest Income Generally, U. Tax form 1040a S. Tax form 1040a source interest income includes the following items. Tax form 1040a Interest on bonds, notes, or other interest-bearing obligations of U. Tax form 1040a S. Tax form 1040a residents or domestic corporations. Tax form 1040a Interest paid by a domestic or foreign partnership or foreign corporation engaged in a U. Tax form 1040a S. Tax form 1040a trade or business at any time during the tax year. Tax form 1040a Original issue discount. Tax form 1040a Interest from a state, the District of Columbia, or the U. Tax form 1040a S. Tax form 1040a Government. Tax form 1040a The place or manner of payment is immaterial in determining the source of the income. Tax form 1040a A substitute interest payment made to the transferor of a security in a securities lending transaction or a sale-repurchase transaction is sourced in the same manner as the interest on the transferred security. Tax form 1040a Exceptions. Tax form 1040a   U. Tax form 1040a S. Tax form 1040a source interest income does not include the following items. Tax form 1040a Interest paid by a resident alien or a domestic corporation on obligations issued before August 10, 2010, if for the 3-year period ending with the close of the payer's tax year preceding the interest payment, at least 80% of the payer's total gross income: Is from sources outside the United States, and Is attributable to the active conduct of a trade or business by the individual or corporation in a foreign country or a U. Tax form 1040a S. Tax form 1040a possession. Tax form 1040a However, the interest will be considered U. Tax form 1040a S. Tax form 1040a source interest income if either of the following apply. Tax form 1040a The recipient of the interest is related to the resident alien or domestic corporation. Tax form 1040a See section 954(d)(3) for the definition of related person. Tax form 1040a The terms of the obligation are significantly modified after August 9, 2010. Tax form 1040a Any extension of the term of the obligation is considered a significant modification. Tax form 1040a Interest paid by a foreign branch of a domestic corporation or a domestic partnership on deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law if the interest paid or credited can be deducted by the association. Tax form 1040a Interest on deposits with a foreign branch of a domestic corporation or domestic partnership, but only if the branch is in the commercial banking business. Tax form 1040a Dividends In most cases, dividend income received from domestic corporations is U. Tax form 1040a S. Tax form 1040a source income. Tax form 1040a Dividend income from foreign corporations is usually foreign source income. Tax form 1040a Exceptions to both of these rules are discussed below. Tax form 1040a A substitute dividend payment made to the transferor of a security in a securities lending transaction or a sale-repurchase transaction is sourced in the same manner as a distribution on the transferred security. Tax form 1040a Dividend equivalent payments. Tax form 1040a   U. Tax form 1040a S. Tax form 1040a source dividends also include all dividend equivalent payments. Tax form 1040a Dividend equivalent payments include substitute dividends, payments made pursuant to a specified notional principal contract, and all similar payments that, directly or indirectly, are contingent on or determined by reference to, the payment of a dividend from U. Tax form 1040a S. Tax form 1040a sources. Tax form 1040a    The Internal Revenue Service has issued final regulations that would affect the treatment of dividend equivalent payments and specified notional principal contracts. Tax form 1040a You can view this regulation at www. Tax form 1040a irs. Tax form 1040a gov/irb/2013-52_IRB/ar08. Tax form 1040a html. Tax form 1040a First exception. Tax form 1040a   Dividends received from a domestic corporation are not U. Tax form 1040a S. Tax form 1040a source income if the corporation elects to take the American Samoa economic development credit. Tax form 1040a Second exception. Tax form 1040a   Part of the dividends received from a foreign corporation is U. Tax form 1040a S. Tax form 1040a source income if 25% or more of its total gross income for the 3-year period ending with the close of its tax year preceding the declaration of dividends was effectively connected with a trade or business in the United States. Tax form 1040a If the corporation was formed less than 3 years before the declaration, use its total gross income from the time it was formed. Tax form 1040a Determine the part that is U. Tax form 1040a S. Tax form 1040a source income by multiplying the dividend by the following fraction. Tax form 1040a   Foreign corporation's gross income connected with a U. Tax form 1040a S. Tax form 1040a trade or business for the 3-year period     Foreign corporation's gross income from all sources for that period   Guarantee of Indebtedness Certain amounts received directly or indirectly, for the provision of a guarantee of indebtedness issued after September 27, 2010, are U. Tax form 1040a S. Tax form 1040a source income. Tax form 1040a They must be paid by a noncorporate resident or U. Tax form 1040a S. Tax form 1040a corporation or by any foreign person if the amounts are effectively connected with the conduct of a U. Tax form 1040a S. Tax form 1040a trade or business. Tax form 1040a For more information, see Internal Revenue Code sections 861(a)(9) and 862(a)(9). Tax form 1040a Personal Services All wages and any other compensation for services performed in the United States are considered to be from sources in the United States. Tax form 1040a The only exceptions to this rule are discussed in chapter 3 under Employees of foreign persons, organizations, or offices, and under Crew members. Tax form 1040a If you are an employee and receive compensation for labor or personal services performed both inside and outside the United States, special rules apply in determining the source of the compensation. Tax form 1040a Compensation (other than certain fringe benefits) is sourced on a time basis. Tax form 1040a Certain fringe benefits (such as housing and education) are sourced on a geographical basis. Tax form 1040a Or, you may be permitted to use an alternative basis to determine the source of compensation. Tax form 1040a See Alternative Basis , later. Tax form 1040a Multi-level marketing. Tax form 1040a   Certain companies sell products through a multi-level marketing arrangement, such that an upper-tier distributor, who has sponsored a lower-tier distributor, is entitled to a payment from the company based on certain activities of that lower-tier distributor. Tax form 1040a Generally, depending on the facts, payments from such multi-level marketing companies to independent (non-employee) distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have sponsored (lower-tier distributors) constitute income for the performance of personal services in recruiting, training, and supporting the lower-tier distributors. Tax form 1040a The source of such income is generally based on where the services of the upper-tier distributor are performed, and may, depending on the facts, be considered multi-year compensation, with the source of income determined over the period to which such compensation is attributable. Tax form 1040a Self-employed individuals. Tax form 1040a   If you are self-employed, you determine the source of compensation for labor or personal services from self-employment on the basis that most correctly reflects the proper source of that income under the facts and circumstances of your particular case. Tax form 1040a In many cases, the facts and circumstances will call for an apportionment on a time basis as explained next. Tax form 1040a Time Basis Use a time basis to figure your U. Tax form 1040a S. Tax form 1040a source compensation (other than the fringe benefits discussed later). Tax form 1040a Do this by multiplying your total compensation (other than the fringe benefits discussed later) by the following fraction:   Number of days you performed services in the United States during the year     Total number of days you performed services during the year   You can use a unit of time less than a day in the above fraction, if appropriate. Tax form 1040a The time period for which the compensation is made does not have to be a year. Tax form 1040a Instead, you can use another distinct, separate, and continuous time period if you can establish to the satisfaction of the IRS that this other period is more appropriate. Tax form 1040a Example 1. Tax form 1040a Christina Brooks, a resident of the Netherlands, worked 240 days for a U. Tax form 1040a S. Tax form 1040a company during the tax year. Tax form 1040a She received $80,000 in compensation. Tax form 1040a None of it was for fringe benefits. Tax form 1040a Christina performed services in the United States for 60 days and performed services in the Netherlands for 180 days. Tax form 1040a Using the time basis for determining the source of compensation, $20,000 ($80,000 × 60/240) is her U. Tax form 1040a S. Tax form 1040a source income. Tax form 1040a Example 2. Tax form 1040a Rob Waters, a resident of South Africa, is employed by a corporation. Tax form 1040a His annual salary is $100,000. Tax form 1040a None of it is for fringe benefits. Tax form 1040a During the first quarter of the year he worked entirely within the United States. Tax form 1040a On April 1, Rob was transferred to Singapore for the remainder of the year. Tax form 1040a Rob is able to establish that the first quarter of the year and the last 3 quarters of the year are two separate, distinct, and continuous periods of time. Tax form 1040a Accordingly, $25,000 of Rob's annual salary is attributable to the first quarter of the year (. Tax form 1040a 25 × $100,000). Tax form 1040a All of it is U. Tax form 1040a S. Tax form 1040a source income because he worked entirely within the United States during that quarter. Tax form 1040a The remaining $75,000 is attributable to the last three quarters of the year. Tax form 1040a During those quarters, he worked 150 days in Singapore and 30 days in the United States. Tax form 1040a His periodic performance of services in the United States did not result in distinct, separate, and continuous periods of time. Tax form 1040a Of this $75,000, $12,500 ($75,000 × 30/180) is U. Tax form 1040a S. Tax form 1040a source income. Tax form 1040a Multi-year compensation. Tax form 1040a   The source of multi-year compensation is generally determined on a time basis over the period to which the compensation is attributable. Tax form 1040a Multi-year compensation is compensation that is included in your income in one tax year but that is attributable to a period that includes two or more tax years. Tax form 1040a   You determine the period to which the compensation is attributable based on the facts and circumstances of your case. Tax form 1040a For example, an amount of compensation that specifically relates to a period of time that includes several calendar years is attributable to the entire multi-year period. Tax form 1040a   The amount of compensation treated as from U. Tax form 1040a S. Tax form 1040a sources is figured by multiplying the total multi-year compensation by a fraction. Tax form 1040a The numerator of the fraction is the number of days (or unit of time less than a day, if appropriate) that you performed labor or personal services in the United States in connection with the project. Tax form 1040a The denominator of the fraction is the total number of days (or unit of time less than a day, if appropriate) that you performed labor or personal services in connection with the project. Tax form 1040a Geographical Basis Compensation you receive as an employee in the form of the following fringe benefits is sourced on a geographical basis. Tax form 1040a Housing. Tax form 1040a Education. Tax form 1040a Local transportation. Tax form 1040a Tax reimbursement. Tax form 1040a Hazardous or hardship duty pay as defined in Regulations section 1. Tax form 1040a 861-4(b)(2)(ii)(D)(5). Tax form 1040a Moving expense reimbursement. Tax form 1040a The amount of fringe benefits must be reasonable and you must substantiate them by adequate records or by sufficient evidence. Tax form 1040a Principal place of work. Tax form 1040a   The above fringe benefits, except for tax reimbursement and hazardous or hardship duty pay, are sourced based on your principal place of work. Tax form 1040a Your principal place of work is usually the place where you spend most of your working time. Tax form 1040a This could be your office, plant, store, shop, or other location. Tax form 1040a If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Tax form 1040a   If you have more than one job at any time, your main job location depends on the facts in each case. Tax form 1040a The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Tax form 1040a Housing. Tax form 1040a   The source of a housing fringe benefit is determined based on the location of your principal place of work. Tax form 1040a A housing fringe benefit includes payments to you or on your behalf (and your family's if your family resides with you) only for the following. Tax form 1040a Rent. Tax form 1040a Utilities (except telephone charges). Tax form 1040a Real and personal property insurance. Tax form 1040a Occupancy taxes not deductible under section 164 or 216(a). Tax form 1040a Nonrefundable fees for securing a leasehold. Tax form 1040a Rental of furniture and accessories. Tax form 1040a Household repairs. Tax form 1040a Residential parking. Tax form 1040a Fair rental value of housing provided in kind by your employer. Tax form 1040a   A housing fringe benefit does not include: Deductible interest and taxes (including deductible interest and taxes of a tenant-stockholder in a cooperative housing corporation), The cost of buying property, including principal payments on a mortgage, The cost of domestic labor (maids, gardeners, etc. Tax form 1040a ), Pay television subscriptions, Improvements and other expenses that increase the value or appreciably prolong the life of property, Purchased furniture or accessories, Depreciation or amortization of property or improvements, The value of meals or lodging that you exclude from gross income, or The value of meals or lodging that you deduct as moving expenses. Tax form 1040a Education. Tax form 1040a   The source of an education fringe benefit for the education expenses of your dependents is determined based on the location of your principal place of work. Tax form 1040a An education fringe benefit includes payments only for the following expenses for education at an elementary or secondary school. Tax form 1040a Tuition, fees, academic tutoring, special needs services for a special needs student, books, supplies, and other equipment. Tax form 1040a Room and board and uniforms that are required or provided by the school in connection with enrollment or attendance. Tax form 1040a Local transportation. Tax form 1040a   The source of a local transportation fringe benefit is determined based on the location of your principal place of work. Tax form 1040a Your local transportation fringe benefit is the amount that you receive as compensation for local transportation for you or your spouse or dependents at the location of your principal place of work. Tax form 1040a The amount treated as a local transportation fringe benefit is limited to actual expenses incurred for local transportation and the fair rental value of any employer-provided vehicle used predominantly by you, your spouse, or your dependents for local transportation. Tax form 1040a Actual expenses do not include the cost (including interest) of any vehicle purchased by you or on your behalf. Tax form 1040a Tax reimbursement. Tax form 1040a   The source of a tax reimbursement fringe benefit is determined based on the location of the jurisdiction that imposed the tax for which you are reimbursed. Tax form 1040a Moving expense reimbursement. Tax form 1040a   The source of a moving expense reimbursement is generally based on the location of your new principal place of work. Tax form 1040a However, the source is determined based on the location of your former principal place of work if you provide sufficient evidence that such determination of source is more appropriate under the facts and circumstances of your case. Tax form 1040a Sufficient evidence generally requires an agreement between you and your employer, or a written statement of company policy, which is reduced to writing before the move and which is entered into or established to induce you or other employees to move to another country. Tax form 1040a The written statement or agreement must state that your employer will reimburse you for moving expenses that you incur to return to your former principal place of work regardless of whether you continue to work for your employer after returning to that location. Tax form 1040a It may contain certain conditions upon which the right to reimbursement is determined as long as those conditions set forth standards that are definitely ascertainable and can only be fulfilled prior to, or through completion of, your return move to your former principal place of work. Tax form 1040a Alternative Basis If you are an employee, you can determine the source of your compensation under an alternative basis if you establish to the satisfaction of the IRS that, under the facts and circumstances of your case, the alternative basis more properly determines the source of your compensation than the time or geographical basis. Tax form 1040a If you use an alternative basis, you must keep (and have available for inspection) records to document why the alternative basis more properly determines the source of your compensation. Tax form 1040a Also, if your total compensation from all sources is $250,000 or more, check “Yes” to both questions on line K on page 5 of Form 1040NR, and attach a written statement to your tax return that sets forth all of the following. Tax form 1040a Your name and social security number (written across the top of the statement). Tax form 1040a The specific compensation income, or the specific fringe benefit, for which you are using the alternative basis. Tax form 1040a For each item in (2), the alternative basis of allocation of source used. Tax form 1040a For each item in (2), a computation showing how the alternative allocation was computed. Tax form 1040a A comparison of the dollar amount of the U. Tax form 1040a S. Tax form 1040a compensation and foreign compensation sourced under both the alternative basis and the time or geographical basis discussed earlier. Tax form 1040a Transportation Income Transportation income is income from the use of a vessel or aircraft or for the performance of services directly related to the use of any vessel or aircraft. Tax form 1040a This is true whether the vessel or aircraft is owned, hired, or leased. Tax form 1040a The term “vessel or aircraft” includes any container used in connection with a vessel or aircraft. Tax form 1040a All income from transportation that begins and ends in the United States is treated as derived from sources in the United States. Tax form 1040a If the transportation begins or ends in the United States, 50% of the transportation income is treated as derived from sources in the United States. Tax form 1040a For transportation income from personal services, 50% of the income is U. Tax form 1040a S. Tax form 1040a source income if the transportation is between the United States and a U. Tax form 1040a S. Tax form 1040a possession. Tax form 1040a For nonresident aliens, this only applies to income derived from, or in connection with, an aircraft. Tax form 1040a For information on how U. Tax form 1040a S. Tax form 1040a source transportation income is taxed, see chapter 4. Tax form 1040a Scholarships, Grants, Prizes, and Awards Generally, the source of scholarships, fellowship grants, grants, prizes, and awards is the residence of the payer regardless of who actually disburses the funds. Tax form 1040a However, see Activities to be performed outside the United States , later. Tax form 1040a For example, payments for research or study in the United States made by the United States, a noncorporate U. Tax form 1040a S. Tax form 1040a resident, or a domestic corporation, are from U. Tax form 1040a S. Tax form 1040a sources. Tax form 1040a Similar payments from a foreign government or foreign corporation are foreign source payments even though the funds may be disbursed through a U. Tax form 1040a S. Tax form 1040a agent. Tax form 1040a Payments made by an entity designated as a public international organization under the International Organizations Immunities Act are from foreign sources. Tax form 1040a Activities to be performed outside the United States. Tax form 1040a   Scholarships, fellowship grants, targeted grants, and achievement awards received by nonresident aliens for activities performed, or to be performed, outside the United States are not U. Tax form 1040a S. Tax form 1040a source income. Tax form 1040a    These rules do not apply to amounts paid as salary or other compensation for services. Tax form 1040a See Personal Services, earlier, for the source rules that apply. Tax form 1040a Pensions and Annuities If you receive a pension from a domestic trust for services performed both in and outside the United States, part of the pension payment is from U. Tax form 1040a S. Tax form 1040a sources. Tax form 1040a That part is the amount attributable to earnings of the pension plan and the employer contributions made for services performed in the United States. Tax form 1040a This applies whether the distribution is made under a qualified or nonqualified stock bonus, pension, profit-sharing, or annuity plan (whether or not funded). Tax form 1040a If you performed services as an employee of the United States, you may receive a distribution from the U. Tax form 1040a S. Tax form 1040a Government under a plan, such as the Civil Service Retirement System, that is treated as a qualified pension plan. Tax form 1040a Your U. Tax form 1040a S. Tax form 1040a source income is the otherwise taxable amount of the distribution that is attributable to your total U. Tax form 1040a S. Tax form 1040a Government basic pay other than tax-exempt pay for services performed outside the United States. Tax form 1040a Rents or Royalties Your U. Tax form 1040a S. Tax form 1040a source income includes rent and royalty income received during the tax year from property located in the United States or from any interest in that property. Tax form 1040a U. Tax form 1040a S. Tax form 1040a source income also includes rents or royalties for the use of, or for the privilege of using, in the United States, intangible property such as patents, copyrights, secret processes and formulas, goodwill, trademarks, franchises, and similar property. Tax form 1040a Real Property Real property is land and buildings and generally anything built on, growing on, or attached to land. Tax form 1040a Gross income from sources in the United States includes gains, profits, and income from the sale or other disposition of real property located in the United States. Tax form 1040a Natural resources. Tax form 1040a   The income from the sale of products of any farm, mine, oil or gas well, other natural deposit, or timber located in the United States and sold in a foreign country, or located in a foreign country and sold in the United States, is partly from sources in the United States. Tax form 1040a For information on determining that part, see section 1. Tax form 1040a 863-1(b) of the regulations. Tax form 1040a Table 2-1. Tax form 1040a Summary of Source Rules for Income of Nonresident Aliens Item of income Factor determining source Salaries, wages, other compensation Where services performed Business income:   Personal services Where services performed Sale of inventory—purchased Where sold Sale of inventory—produced Allocation Interest Residence of payer Dividends Whether a U. Tax form 1040a S. Tax form 1040a or foreign corporation* Rents Location of property Royalties:   Natural resources Location of property Patents, copyrights, etc. Tax form 1040a Where property is used Sale of real property Location of property Sale of personal property Seller's tax home (but see Personal Property , later, for exceptions) Pension distributions attributable to contributions Where services were performed that earned the pension Investment earnings on pension contributions Location of pension trust Sale of natural resources Allocation based on fair market value of product at export terminal. Tax form 1040a For more information, see section 1. Tax form 1040a 863-1(b) of the regulations. Tax form 1040a *Exceptions include: a) Dividends paid by a U. Tax form 1040a S. Tax form 1040a corporation are foreign source if the corporation elects the  American Samoa economic development credit. Tax form 1040a  b) Part of a dividend paid by a foreign corporation is U. Tax form 1040a S. Tax form 1040a source if at least 25% of the  corporation's gross income is effectively connected with a U. Tax form 1040a S. Tax form 1040a trade or business for the  3 tax years before the year in which the dividends are declared. Tax form 1040a Personal Property Personal property is property, such as machinery, equipment, or furniture, that is not real property. Tax form 1040a Gain or loss from the sale or exchange of personal property generally has its source in the United States if you have a tax home in the United States. Tax form 1040a If you do not have a tax home in the United States, the gain or loss generally is considered to be from sources outside the United States. Tax form 1040a Tax home. Tax form 1040a   Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Tax form 1040a Your tax home is the place where you permanently or indefinitely work as an employee or a self-employed individual. Tax form 1040a If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. Tax form 1040a If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. Tax form 1040a Inventory property. Tax form 1040a   Inventory property is personal property that is stock in trade or that is held primarily for sale to customers in the ordinary course of your trade or business. Tax form 1040a Income from the sale of inventory that you purchased is sourced where the property is sold. Tax form 1040a Generally, this is where title to the property passes to the buyer. Tax form 1040a For example, income from the sale of inventory in the United States is U. Tax form 1040a S. Tax form 1040a source income, whether you purchased it in the United States or in a foreign country. Tax form 1040a   Income from the sale of inventory property that you produced in the United States and sold outside the United States (or vice versa) is partly from sources in the United States and partly from sources outside the United States. Tax form 1040a For information on making this allocation, see section 1. Tax form 1040a 863-3 of the regulations. Tax form 1040a   These rules apply even if your tax home is not in the United States. Tax form 1040a Depreciable property. Tax form 1040a   To determine the source of any gain from the sale of depreciable personal property, you must first figure the part of the gain that is not more than the total depreciation adjustments on the property. Tax form 1040a You allocate this part of the gain to sources in the United States based on the ratio of U. Tax form 1040a S. Tax form 1040a depreciation adjustments to total depreciation adjustments. Tax form 1040a The rest of this part of the gain is considered to be from sources outside the United States. Tax form 1040a   For this purpose, “U. Tax form 1040a S. Tax form 1040a depreciation adjustments” are the depreciation adjustments to the basis of the property that are allowable in figuring taxable income from U. Tax form 1040a S. Tax form 1040a sources. Tax form 1040a However, if the property is used predominantly in the United States during a tax year, all depreciation deductions allowable for that year are treated as U. Tax form 1040a S. Tax form 1040a depreciation adjustments. Tax form 1040a But there are some exceptions for certain transportation, communications, and other property used internationally. Tax form 1040a   Gain from the sale of depreciable property that is more than the total depreciation adjustments on the property is sourced as if the property were inventory property, as discussed above. Tax form 1040a   A loss is sourced in the same way as the depreciation deductions were sourced. Tax form 1040a However, if the property was used predominantly in the United States, the entire loss reduces U. Tax form 1040a S. Tax form 1040a source income. Tax form 1040a   The basis of property usually means the cost (money plus the fair market value of other property or services) of property you acquire. Tax form 1040a Depreciation is an amount deducted to recover the cost or other basis of a trade or business asset. Tax form 1040a The amount you can deduct depends on the property's cost, when you began using the property, how long it will take to recover your cost, and which depreciation method you use. Tax form 1040a A depreciation deduction is any deduction for depreciation or amortization or any other allowable deduction that treats a capital expenditure as a deductible expense. Tax form 1040a Intangible property. Tax form 1040a   Intangible property includes patents, copyrights, secret processes or formulas, goodwill, trademarks, trade names, or other like property. Tax form 1040a The gain from the sale of amortizable or depreciable intangible property, up to the previously allowable amortization or depreciation deductions, is sourced in the same way as the original deductions were sourced. Tax form 1040a This is the same as the source rule for gain from the sale of depreciable property. Tax form 1040a See Depreciable property , earlier, for details on how to apply this rule. Tax form 1040a   Gain in excess of the amortization or depreciation deductions is sourced in the country where the property is used if the income from the sale is contingent on the productivity, use, or disposition of that property. Tax form 1040a If the income is not contingent on the productivity, use, or disposition of the property, the income is sourced according to your tax home as discussed earlier. Tax form 1040a If payments for goodwill do not depend on its productivity, use, or disposition, their source is the country in which the goodwill was generated. Tax form 1040a Sales through offices or fixed places of business. Tax form 1040a   Despite any of the earlier rules, if you do not have a tax home in the United States, but you maintain an office or other fixed place of business in the United States, treat the income from any sale of personal property (including inventory property) that is attributable to that office or place of business as U. Tax form 1040a S. Tax form 1040a source income. Tax form 1040a However, this rule does not apply to sales of inventory property for use, disposition, or consumption outside the United States if your office or other fixed place of business outside the United States materially participated in the sale. Tax form 1040a   If you have a tax home in the United States but maintain an office or other fixed place of business outside the United States, income from sales of personal property, other than inventory, depreciable property, or intangibles, that is attributable to that foreign office or place of business may be treated as U. Tax form 1040a S. Tax form 1040a source income. Tax form 1040a The income is treated as U. Tax form 1040a S. Tax form 1040a source income if an income tax of less than 10% of the income from the sale is paid to a foreign country. Tax form 1040a This rule also applies to losses if the foreign country would have imposed an income tax of less than 10% had the sale resulted in a gain. Tax form 1040a Community Income If you are married and you or your spouse is subject to the community property laws of a foreign country, a U. Tax form 1040a S. Tax form 1040a state, or a U. Tax form 1040a S. Tax form 1040a possession, you generally must follow those laws to determine the income of yourself and your spouse for U. Tax form 1040a S. Tax form 1040a tax purposes. Tax form 1040a But you must disregard certain community property laws if: Both you and your spouse are nonresident aliens, or One of you is a nonresident alien and the other is a U. Tax form 1040a S. Tax form 1040a citizen or resident and you do not both choose to be treated as U. Tax form 1040a S. Tax form 1040a residents as explained in chapter 1. Tax form 1040a In these cases, you and your spouse must report community income as explained later. Tax form 1040a Earned income. Tax form 1040a   Earned income of a spouse, other than trade or business income and a partner's distributive share of partnership income, is treated as the income of the spouse whose services produced the income. Tax form 1040a That spouse must report all of it on his or her separate return. Tax form 1040a Trade or business income. Tax form 1040a   Trade or business income, other than a partner's distributive share of partnership income, is treated as the income of the spouse carrying on the trade or business. Tax form 1040a That spouse must report all of it on his or her separate return. Tax form 1040a Partnership income (or loss). Tax form 1040a   A partner's distributive share of partnership income (or loss) is treated as the income (or loss) of the partner. Tax form 1040a The partner must report all of it on his or her separate return. Tax form 1040a Separate property income. Tax form 1040a   Income derived from the separate property of one spouse (and which is not earned income, trade or business income, or partnership distributive share income) is treated as the income of that spouse. Tax form 1040a That spouse must report all of it on his or her separate return. Tax form 1040a Use the appropriate community property law to determine what is separate property. Tax form 1040a Other community income. Tax form 1040a   All other community income is treated as provided by the applicable community property laws. Tax form 1040a Prev  Up  Next   Home   More Online Publications
Español

National Cemetery Administration (NCA)

Contact the NCA for information about burials, headstones or markers, the State Cemetery Grants Program, and presidential memorial certificates for veterans.

Contact the Agency or Department

Website: National Cemetery Administration (NCA)

Contact In-Person: Find a National Cemetery Veterans' Gravesite Locator

Address: 810 Vermont Ave., NW
Washington, DC 20420

Phone Number: (202) 461-6240(800) 273-8255 (Veterans Crisis Line-Press 1)

Toll-free: (800) 827-1000(800) 697-6947 (Status of Headstones and Markers)

TTY: (800) 829-4833

The Tax Form 1040a

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