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Tax Form 1040ez Instructions

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Tax Form 1040ez Instructions

Tax form 1040ez instructions 6. Tax form 1040ez instructions   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Tax form 1040ez instructions Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Tax form 1040ez instructions Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Tax form 1040ez instructions S. Tax form 1040ez instructions Tax Treaties See chapter 7 for information about getting these publications. Tax form 1040ez instructions Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Tax form 1040ez instructions See Table 6-1 at the end of this chapter for a list of these countries. Tax form 1040ez instructions Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Tax form 1040ez instructions If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Tax form 1040ez instructions Treaty benefits generally are available to residents of the United States. Tax form 1040ez instructions They generally are not available to U. Tax form 1040ez instructions S. Tax form 1040ez instructions citizens who do not reside in the United States. Tax form 1040ez instructions However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Tax form 1040ez instructions S. Tax form 1040ez instructions citizens residing in the treaty countries. Tax form 1040ez instructions U. Tax form 1040ez instructions S. Tax form 1040ez instructions citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Tax form 1040ez instructions Certification of U. Tax form 1040ez instructions S. Tax form 1040ez instructions residency. Tax form 1040ez instructions   Use Form 8802, Application for United States Residency Certification, to request certification of U. Tax form 1040ez instructions S. Tax form 1040ez instructions residency for purposes of claiming benefits under a tax treaty. Tax form 1040ez instructions Certification can be requested for the current and any prior calendar years. Tax form 1040ez instructions You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Tax form 1040ez instructions Common Benefits Some common tax treaty benefits are explained below. Tax form 1040ez instructions The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Tax form 1040ez instructions Benefits provided by certain treaties are not provided by others. Tax form 1040ez instructions Personal service income. Tax form 1040ez instructions If you are a U. Tax form 1040ez instructions S. Tax form 1040ez instructions resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Tax form 1040ez instructions Professors and teachers. Tax form 1040ez instructions If you are a U. Tax form 1040ez instructions S. Tax form 1040ez instructions resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Tax form 1040ez instructions Students, trainees, and apprentices. Tax form 1040ez instructions If you are a U. Tax form 1040ez instructions S. Tax form 1040ez instructions resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Tax form 1040ez instructions Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Tax form 1040ez instructions Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Tax form 1040ez instructions Pensions and annuities. Tax form 1040ez instructions If you are a U. Tax form 1040ez instructions S. Tax form 1040ez instructions resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Tax form 1040ez instructions Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Tax form 1040ez instructions Investment income. Tax form 1040ez instructions If you are a U. Tax form 1040ez instructions S. Tax form 1040ez instructions resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Tax form 1040ez instructions Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Tax form 1040ez instructions Tax credit provisions. Tax form 1040ez instructions If you are a U. Tax form 1040ez instructions S. Tax form 1040ez instructions resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Tax form 1040ez instructions Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Tax form 1040ez instructions S. Tax form 1040ez instructions tax on the income. Tax form 1040ez instructions Nondiscrimination provisions. Tax form 1040ez instructions Most U. Tax form 1040ez instructions S. Tax form 1040ez instructions tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Tax form 1040ez instructions S. Tax form 1040ez instructions citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Tax form 1040ez instructions Saving clauses. Tax form 1040ez instructions U. Tax form 1040ez instructions S. Tax form 1040ez instructions treaties contain saving clauses that provide that the treaties do not affect the U. Tax form 1040ez instructions S. Tax form 1040ez instructions taxation of its own citizens and residents. Tax form 1040ez instructions As a result, U. Tax form 1040ez instructions S. Tax form 1040ez instructions citizens and residents generally cannot use the treaty to reduce their U. Tax form 1040ez instructions S. Tax form 1040ez instructions tax liability. Tax form 1040ez instructions However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Tax form 1040ez instructions S. Tax form 1040ez instructions citizens or residents. Tax form 1040ez instructions It is important that you examine the applicable saving clause to determine if an exception applies. Tax form 1040ez instructions More information on treaties. Tax form 1040ez instructions   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Tax form 1040ez instructions Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Tax form 1040ez instructions S. Tax form 1040ez instructions ” appears in the treaty exemption discussions in Publication 901. Tax form 1040ez instructions   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Tax form 1040ez instructions Competent Authority Assistance If you are a U. Tax form 1040ez instructions S. Tax form 1040ez instructions citizen or resident alien, you can request assistance from the U. Tax form 1040ez instructions S. Tax form 1040ez instructions competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Tax form 1040ez instructions You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Tax form 1040ez instructions The U. Tax form 1040ez instructions S. Tax form 1040ez instructions competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Tax form 1040ez instructions Effect of request for assistance. Tax form 1040ez instructions   If your request provides a basis for competent authority assistance, the U. Tax form 1040ez instructions S. Tax form 1040ez instructions competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Tax form 1040ez instructions How to make your request. Tax form 1040ez instructions   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Tax form 1040ez instructions You are denied treaty benefits. Tax form 1040ez instructions Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Tax form 1040ez instructions   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Tax form 1040ez instructions Some of the steps you should consider taking include the following. Tax form 1040ez instructions Filing a protective claim for credit or refund of U. Tax form 1040ez instructions S. Tax form 1040ez instructions taxes. Tax form 1040ez instructions Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Tax form 1040ez instructions Avoiding the lapse or termination of your right to appeal any tax determination. Tax form 1040ez instructions Complying with all applicable procedures for invoking competent authority consideration. Tax form 1040ez instructions Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Tax form 1040ez instructions S. Tax form 1040ez instructions or treaty country tax. Tax form 1040ez instructions Taxpayers can consult with the U. Tax form 1040ez instructions S. Tax form 1040ez instructions competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Tax form 1040ez instructions   The request should contain all essential items of information, including the following items. Tax form 1040ez instructions A reference to the treaty and the treaty provisions on which the request is based. Tax form 1040ez instructions The years and amounts involved in both U. Tax form 1040ez instructions S. Tax form 1040ez instructions dollars and foreign currency. Tax form 1040ez instructions A brief description of the issues for which competent authority assistance is requested. Tax form 1040ez instructions   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Tax form 1040ez instructions Revenue Procedure 2006-54 is available at www. Tax form 1040ez instructions irs. Tax form 1040ez instructions gov/irb/2006-49_IRB/ar13. Tax form 1040ez instructions html. Tax form 1040ez instructions   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Tax form 1040ez instructions S. Tax form 1040ez instructions competent authority assistance under tax treaties. Tax form 1040ez instructions As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Tax form 1040ez instructions    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Tax form 1040ez instructions   In the case of U. Tax form 1040ez instructions S. Tax form 1040ez instructions - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Tax form 1040ez instructions If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Tax form 1040ez instructions Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Tax form 1040ez instructions This table is updated through October 31, 2013. Tax form 1040ez instructions You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Tax form 1040ez instructions You can obtain the text of most U. Tax form 1040ez instructions S. Tax form 1040ez instructions treaties at IRS. Tax form 1040ez instructions gov. Tax form 1040ez instructions You also can request the text of treaties from the Department of Treasury at the following address. Tax form 1040ez instructions Department of Treasury Office of Business and Public Liaison Rm. Tax form 1040ez instructions 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Tax form 1040ez instructions S. Tax form 1040ez instructions Virgin Islands, you can call the IRS at 1-800-829-1040. Tax form 1040ez instructions Table 6–1. Tax form 1040ez instructions List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Tax form 1040ez instructions D. Tax form 1040ez instructions ) Australia TIAS 10773 Dec. Tax form 1040ez instructions 1, 1983 1986-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 220 1986-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 246 Protocol TIAS Jan. Tax form 1040ez instructions 1, 2004     Austria TIAS Jan. Tax form 1040ez instructions 1, 1999     Bangladesh TIAS Jan. Tax form 1040ez instructions 1, 2007     Barbados TIAS 11090 Jan. Tax form 1040ez instructions 1, 1984 1991-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 436 1991-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 466 Protocol TIAS Jan. Tax form 1040ez instructions 1, 2005     Belgium TIAS Jan. Tax form 1040ez instructions 1, 2008     Bulgaria TIAS Jan. Tax form 1040ez instructions 1, 2009     Canada2 TIAS 11087 Jan. Tax form 1040ez instructions 1, 1985 1986-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 258 1987-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 298 Protocol TIAS Jan. Tax form 1040ez instructions 1, 2009     China, People's Republic of TIAS 12065 Jan. Tax form 1040ez instructions 1, 1987 1988-1 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 414 1988-1 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 447 Commonwealth of Independent States3 TIAS 8225 Jan. Tax form 1040ez instructions 1, 1976 1976-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 463 1976-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 475 Cyprus TIAS 10965 Jan. Tax form 1040ez instructions 1, 1986 1989-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 280 1989-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 314 Czech Republic TIAS Jan. Tax form 1040ez instructions 1, 1993     Denmark TIAS Jan. Tax form 1040ez instructions 1, 2001     Protocol TIAS Jan. Tax form 1040ez instructions 1, 2008     Egypt TIAS 10149 Jan. Tax form 1040ez instructions 1, 1982 1982-1 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 219 1982-1 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 243 Estonia TIAS Jan. Tax form 1040ez instructions 1, 2000     Finland TIAS 12101 Jan. Tax form 1040ez instructions 1, 1991     Protocol TIAS Jan. Tax form 1040ez instructions 1, 2008     France TIAS Jan. Tax form 1040ez instructions 1, 1996     Protocol TIAS Jan. Tax form 1040ez instructions 1, 2009     Germany TIAS Jan. Tax form 1040ez instructions 1, 1990     Protocol TIAS Jan. Tax form 1040ez instructions 1, 2008     Greece TIAS 2902 Jan. Tax form 1040ez instructions 1, 1953 1958-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 1054 T. Tax form 1040ez instructions D. Tax form 1040ez instructions 6109, 1954-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 638 Hungary TIAS 9560 Jan. Tax form 1040ez instructions 1, 1980 1980-1 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 333 1980-1 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 354 Iceland TIAS 8151 Jan. Tax form 1040ez instructions 1, 2009     India TIAS Jan. Tax form 1040ez instructions 1, 1991     Indonesia TIAS 11593 Jan. Tax form 1040ez instructions 1, 1990     Ireland TIAS Jan. Tax form 1040ez instructions 1, 1998     Israel TIAS Jan. Tax form 1040ez instructions 1, 1995     Italy TIAS Jan. Tax form 1040ez instructions 1, 2010     Jamaica TIAS 10207 Jan. Tax form 1040ez instructions 1, 1982 1982-1 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 257 1982-1 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 291 Japan TIAS Jan. Tax form 1040ez instructions 1, 2005     Kazakhstan TIAS Jan. Tax form 1040ez instructions 1, 1996     Korea, South TIAS 9506 Jan. Tax form 1040ez instructions 1, 1980 1979-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 435 1979-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 458 Latvia TIAS Jan. Tax form 1040ez instructions 1, 2000     Lithuania TIAS Jan. Tax form 1040ez instructions 1, 2000     Luxembourg TIAS Jan. Tax form 1040ez instructions 1, 2001     Malta TIAS Jan. Tax form 1040ez instructions 1, 2011     Mexico TIAS Jan. Tax form 1040ez instructions 1,1994     Protocol TIAS Jan. Tax form 1040ez instructions 1, 2004               Table 6–1 (continued). Tax form 1040ez instructions Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Tax form 1040ez instructions D. Tax form 1040ez instructions ) Morocco TIAS 10195 Jan. Tax form 1040ez instructions 1, 1981 1982-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 405 1982-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 427 Netherlands TIAS Jan. Tax form 1040ez instructions 1, 1994     Protocol TIAS Jan. Tax form 1040ez instructions 1, 2005     New Zealand TIAS 10772 Nov. Tax form 1040ez instructions 2, 1983 1990-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 274 1990-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 303 Protocol TIAS Jan. Tax form 1040ez instructions 1, 2011     Norway TIAS 7474 Jan. Tax form 1040ez instructions 1, 1971 1973-1 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 669 1973-1 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 693 Protocol TIAS 10205 Jan. Tax form 1040ez instructions 1, 1982 1982-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 440 1982-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 454 Pakistan TIAS 4232 Jan. Tax form 1040ez instructions 1, 1959 1960-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 646 T. Tax form 1040ez instructions D. Tax form 1040ez instructions 6431, 1960-1 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 755 Philippines TIAS 10417 Jan. Tax form 1040ez instructions 1, 1983 1984-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 384 1984-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 412 Poland TIAS 8486 Jan. Tax form 1040ez instructions 1, 1974 1977-1 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 416 1977-1 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 427 Portugal TIAS Jan. Tax form 1040ez instructions 1, 1996     Romania TIAS 8228 Jan. Tax form 1040ez instructions 1, 1974 1976-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 492 1976-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 504 Russia TIAS Jan. Tax form 1040ez instructions 1, 1994     Slovak Republic TIAS Jan. Tax form 1040ez instructions 1, 1993     Slovenia TIAS Jan. Tax form 1040ez instructions 1, 2002     South Africa TIAS Jan. Tax form 1040ez instructions 1, 1998     Spain TIAS Jan. Tax form 1040ez instructions 1, 1991     Sri Lanka TIAS Jan. Tax form 1040ez instructions 1, 2004     Sweden TIAS Jan. Tax form 1040ez instructions 1, 1996     Protocol TIAS Jan. Tax form 1040ez instructions 1, 2007     Switzerland TIAS Jan. Tax form 1040ez instructions 1, 1998     Thailand TIAS Jan. Tax form 1040ez instructions 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Tax form 1040ez instructions 1, 1970 1971-2 C. Tax form 1040ez instructions B. Tax form 1040ez instructions 479   Tunisia TIAS Jan. Tax form 1040ez instructions 1, 1990     Turkey TIAS Jan. Tax form 1040ez instructions 1, 1998     Ukraine TIAS Jan. Tax form 1040ez instructions 1, 2001     United Kingdom TIAS Jan. Tax form 1040ez instructions 1, 2004     Venezuela TIAS Jan. Tax form 1040ez instructions 1, 2000      1(TIAS) — Treaties and Other International Act Series. Tax form 1040ez instructions  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Tax form 1040ez instructions 3The U. Tax form 1040ez instructions S. Tax form 1040ez instructions -U. Tax form 1040ez instructions S. Tax form 1040ez instructions S. Tax form 1040ez instructions R. Tax form 1040ez instructions income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Tax form 1040ez instructions Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Floods in Nebraska

Updated 11/21/11 to add the Omaha Indian Reservation and Thurston county.
Updated 9/8/11 to add Lincoln, Nemaha and Richardson counties.

MIL-2011-06-NE, Aug. 17, 2011

Victims of flooding beginning on May 24, 2011 in parts of Nebraska may qualify for tax relief from the Internal Revenue Service.

The President has declared Boyd, Burt, Cass, Dakota, Dixon, Douglas, Knox, Lincoln, Nemaha, Richardson, Sarpy, Thurston and Washington counties and the Omaha Indian Reservation a federal disaster area. Individuals who reside or have a business in these localities may qualify for tax relief.

As a result, the IRS has postponed until Aug. 1, 2011, certain deadlines occurring from May 24 to Aug. 1 that affect taxpayers who live or have a business in the disaster area. This includes the June 15 deadline for making estimated tax payments.

In addition, the IRS is abating the failure-to-deposit penalties for employment and excise tax deposits due on or after May 24 and on or before June 8, 2011, as long as the deposits were made by June 8, 2011.

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

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS has given affected taxpayers until Aug. 1, 2011, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after May 24 and on or before Aug. 1, 2011.

The IRS also gives affected taxpayers until Aug. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after May 24 and on or before Aug. 1.

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

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after May 24 and on or before June 8, provided the taxpayer made these deposits by June 8.

Casualty Losses

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

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

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation, "Nebraska Flooding," at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

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

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

Taxpayers may download forms and publications or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information: Recent IRS Disaster Relief Announcements
 

 

Page Last Reviewed or Updated: 20-Feb-2014

The Tax Form 1040ez Instructions

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