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Taxes online Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. Taxes online Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Taxes online Definitions The following definitions are used throughout this publication. Taxes online Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. Taxes online See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Taxes online Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. Taxes online You will need to know this date when using this publication for the various tax provisions. Taxes online Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Taxes online Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. Taxes online 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. Taxes online 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. Taxes online 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. Taxes online 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Taxes online 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Taxes online Charles, Stone, Taney, Vernon, and Webster. Taxes online 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. Taxes online 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. Taxes online *For more details, go to www. Taxes online fema. Taxes online gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. Taxes online Charitable Giving Incentives. Taxes online Net Operating Losses. Taxes online Education Credits. Taxes online Recapture of Federal Mortgage Subsidy. Taxes online Tax Relief for Temporary Relocation. Taxes online Employee Retention Credit. Taxes online Employer Housing Credit and Exclusion. Taxes online Demolition and Clean-up Costs. Taxes online Increase in Rehabilitation Credit. Taxes online Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Taxes online Clair, and Scott. Taxes online 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Taxes online 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Taxes online 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. Taxes online 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Taxes online 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Taxes online 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. Taxes online Genevieve, St. Taxes online Louis, the Independent City of St. Taxes online Louis, Scott, Sullivan, and Worth. Taxes online 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Taxes online 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. Taxes online 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Taxes online 06/05/2008through07/25/2008 Wisconsin Lafayette. Taxes online * For more details, go to www. Taxes online fema. Taxes online gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Taxes online Individuals. Taxes online   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Taxes online A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. Taxes online   A qualified contribution must also meet all of the following requirements. Taxes online Be paid after May 1, 2008, and before January 1, 2009. Taxes online The contribution must be for relief efforts in one or more Midwestern disaster areas. Taxes online Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Taxes online   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Taxes online You can carry over any contributions you are not able to deduct for 2008 because of this limit. Taxes online In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Taxes online Exception. Taxes online   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. Taxes online Corporations. Taxes online   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. Taxes online Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Taxes online The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. Taxes online Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. Taxes online Partners and shareholders. Taxes online   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. Taxes online More information. Taxes online   For more information, see Publication 526 or Publication 542, Corporations. Taxes online Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Taxes online Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Taxes online The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. Taxes online 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Taxes online 41 cents per mile for the period July 1 through December 31, 2008. Taxes online Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Taxes online You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. Taxes online You cannot claim a deduction or credit for amounts you exclude. Taxes online You must keep records of miles driven, time, place (or use), and purpose of the mileage. Taxes online The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Taxes online 50. Taxes online 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Taxes online 58. Taxes online 5 cents per mile for the period July 1 through December 31, 2008. Taxes online Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Taxes online The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Taxes online For more information, see Publication 547. Taxes online Limits on personal casualty or theft losses. Taxes online   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. Taxes online Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. Taxes online When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Taxes online A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. Taxes online When to deduct the loss. Taxes online   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Taxes online However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. Taxes online Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Taxes online   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. Taxes online Cross out “2008” and enter “2007” at the top of Form 4684. Taxes online Time limit for making election. Taxes online   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Taxes online The due date (without extensions) for filing your 2008 income tax return. Taxes online The due date (with extensions) for filing your 2007 income tax return. Taxes online Example. Taxes online If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. Taxes online Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Taxes online 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. Taxes online Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). Taxes online However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. Taxes online For more information, see the Instructions for Form 4684. Taxes online Net Operating Losses This benefit applies only to the counties in Table 1. Taxes online Qualified disaster recovery assistance loss. Taxes online   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Taxes online However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. Taxes online In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Taxes online   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. Taxes online Qualified disaster recovery assistance casualty loss. Taxes online   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. Taxes online For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. Taxes online Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Taxes online More information. Taxes online   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Taxes online IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. Taxes online Definitions Qualified disaster recovery assistance distribution. Taxes online   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. Taxes online The distribution was made on or after the applicable disaster date and before January 1, 2010. Taxes online Your main home was located in a Midwestern disaster area on the applicable disaster date. Taxes online You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. Taxes online 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. Taxes online   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. Taxes online Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Taxes online   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Taxes online If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. Taxes online   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. Taxes online Eligible retirement plan. Taxes online   An eligible retirement plan can be any of the following. Taxes online A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Taxes online A qualified annuity plan. Taxes online A tax-sheltered annuity contract. Taxes online A governmental section 457 deferred compensation plan. Taxes online A traditional, SEP, SIMPLE, or Roth IRA. Taxes online Main home. Taxes online   Generally, your main home is the home where you live most of the time. Taxes online A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Taxes online Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Taxes online Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Taxes online However, if you elect, you can include the entire distribution in your income in the year it was received. Taxes online Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Taxes online However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. Taxes online For more information, see Form 8930. Taxes online Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Taxes online If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Taxes online Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Taxes online However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Taxes online You have three years from the day after the date you received the distribution to make a repayment. Taxes online Amounts that are repaid are treated as a qualified rollover and are not included in income. Taxes online Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Taxes online See Form 8930 for more information on how to report repayments. Taxes online Exceptions. Taxes online   You cannot repay the following types of distributions. Taxes online Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Taxes online Required minimum distributions. Taxes online 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. Taxes online Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. Taxes online If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. Taxes online For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Taxes online To be a qualified distribution, the distribution must meet all of the following requirements. Taxes online 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. Taxes online The distribution was received after the date that was 6 months before the day after the applicable disaster date. Taxes online The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. Taxes online Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Taxes online Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Taxes online A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Taxes online You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. Taxes online Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Taxes online The following benefits are available to qualified individuals. Taxes online Increases to the limits for distributions treated as loans from employer plans. Taxes online A 1-year suspension for payments due on plan loans. Taxes online Qualified individual. Taxes online   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. Taxes online 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. Taxes online Limits on plan loans. Taxes online   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Taxes online In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Taxes online If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. Taxes online One-year suspension of loan payments. Taxes online   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. Taxes online To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. Taxes online Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. Taxes online You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. Taxes online Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Taxes online Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. Taxes online Earned income. Taxes online    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. Taxes online If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. Taxes online Joint returns. Taxes online   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Taxes online If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. Taxes online Making the election. Taxes online   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. Taxes online However, you can make the election for the additional child tax credit even if you do not take the EIC. Taxes online   Electing to use your 2007 earned income can increase or decrease your EIC. Taxes online Take the following steps to decide whether to make the election. Taxes online Figure your 2008 EIC using your 2007 earned income. Taxes online Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Taxes online Add the results of (1) and (2). Taxes online Figure your 2008 EIC using your 2008 earned income. Taxes online Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Taxes online Add the results of (4) and (5). Taxes online Compare the results of (3) and (6). Taxes online If (3) is larger than (6), it is to your benefit to make the election. Taxes online If (3) is equal to or smaller than (6), making the election will not help you. Taxes online   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Taxes online   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. Taxes online Getting your 2007 tax return information. Taxes online   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. Taxes online You can also get this information by visiting the IRS website at www. Taxes online irs. Taxes online gov. Taxes online   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Taxes online See Request for Copy or Transcript of Tax Return on page 11. Taxes online Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Taxes online You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. Taxes online The additional exemption amount is claimed on Form 8914. Taxes online You can claim an additional exemption amount only one time for a specific individual. Taxes online If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. Taxes online The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Taxes online Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Taxes online The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Taxes online If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Taxes online For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. Taxes online If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. Taxes online In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). Taxes online To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. Taxes online If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. Taxes online You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Taxes online You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Taxes online Food, clothing, or personal items consumed or used by the displaced individual. Taxes online Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Taxes online Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Taxes online However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. Taxes online Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. Taxes online For more information, see Form 8914. Taxes online Education Credits This benefit applies only to the counties in Table 1. Taxes online The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. Taxes online The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. Taxes online The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Taxes online The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Taxes online This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Taxes online In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. Taxes online Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Taxes online For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Taxes online For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. Taxes online The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Taxes online The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Taxes online You will need to contact the eligible educational institution for qualified room and board costs. Taxes online For more information, see Form 8863. Taxes online See Form 8917 for the tuition and fees deduction. Taxes online Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Taxes online Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. Taxes online However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. Taxes online This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. Taxes online Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Taxes online Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. Taxes online If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. Taxes online 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. Taxes online This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Taxes online You may also have to reduce certain tax attributes by the amount excluded. Taxes online For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Taxes online Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Taxes online The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. Taxes online However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Taxes online The IRS has exercised this authority as follows. Taxes online In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Taxes online In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Taxes online You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. Taxes online Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Taxes online An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Taxes online The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Taxes online Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Taxes online Use Form 5884-A to claim the credit. Taxes online Employers affected by the severe storms, tornadoes, or flooding. Taxes online   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Taxes online Eligible employer. Taxes online   For this purpose, an eligible employer is any employer who meets all of the following. Taxes online Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Taxes online Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Taxes online Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. Taxes online Eligible employee. Taxes online   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. Taxes online An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. Taxes online Qualified wages. Taxes online   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. Taxes online In addition, the wages must have been paid or incurred after the applicable disaster date. Taxes online    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. Taxes online    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Taxes online Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Taxes online Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Taxes online   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. Taxes online For a special rule that applies to railroad employees, see section 51(h)(1)(B). Taxes online   Qualified wages do not include the following. Taxes online Wages paid to your dependent or a related individual. Taxes online See section 51(i)(1). Taxes online 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. Taxes online Wages for services of replacement workers during a strike or lockout. Taxes online   For more information, see Form 5884-A. Taxes online Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Taxes online An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Taxes online The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. Taxes online The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). Taxes online Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Taxes online The employer must use Form 5884-A to claim the credit. Taxes online A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. Taxes online The employee cannot be your dependent or a related individual. Taxes online See section 51(i)(1). Taxes online For more information, see Form 5884-A. Taxes online Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Taxes online You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Taxes online Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Taxes online Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Taxes online Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Taxes online The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. Taxes online For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Taxes online For certified historic structures, the credit percentage is increased from 20% to 26%. Taxes online For more information, see Form 3468, Investment Credit. Taxes online Request for Copy or Transcript of Tax Return Request for copy of tax return. Taxes online   You can use Form 4506 to order a copy of your tax return. Taxes online Generally, there is a $57 fee for requesting each copy of a tax return. Taxes online If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. Taxes online Request for transcript of tax return. Taxes online   You can use Form 4506-T to order a free transcript of your tax return. Taxes online A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Taxes online You can also call 1-800-829-1040 to order a transcript. Taxes online How To Get Tax Help Special IRS assistance. Taxes online   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. Taxes online We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. Taxes online Call 1-866-562-5227 Monday through FridayIn English–7 a. Taxes online m. Taxes online to 10 p. Taxes online m. Taxes online local timeIn Spanish–8 a. Taxes online m. Taxes online to 9:30 p. Taxes online m. Taxes online local time   The IRS website at www. Taxes online irs. Taxes online gov has notices and other tax relief information. Taxes online Check it periodically for any new guidance. Taxes online 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. Taxes online By selecting the method that is best for you, you will have quick and easy access to tax help. Taxes online Contacting your Taxpayer Advocate. Taxes online   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. Taxes online Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. Taxes online Our service is free, confidential, and tailored to meet your needs. Taxes online You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. Taxes online TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Taxes online This includes businesses as well as individuals. Taxes online TAS employees know the IRS and how to navigate it. Taxes online We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. Taxes online TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Taxes online You can call your local advocate, whose number is in your phone book, in Pub. Taxes online 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Taxes online irs. Taxes online gov/advocate. Taxes online You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Taxes online You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Taxes online taxtoolkit. Taxes online irs. Taxes online gov. Taxes online Low Income Taxpayer Clinics (LITCs). Taxes online   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Taxes online LITCs are independent from the IRS. Taxes online Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. Taxes online If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Taxes online For more information, see Publication 4134, Low Income Taxpayer Clinic List. Taxes online This publication is available at www. Taxes online irs. Taxes online gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Taxes online Free tax services. Taxes online   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Taxes online It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Taxes online It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Taxes online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Taxes online Free help with your return. Taxes online   Free help in preparing your return is available nationwide from IRS-trained volunteers. Taxes online The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Taxes online Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Taxes online To find the nearest VITA or TCE site, call 1-800-829-1040. Taxes online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Taxes online To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. Taxes online aarp. Taxes online org/money/taxaide. Taxes online   For more information on these programs, go to www. Taxes online irs. Taxes online gov and enter keyword “VITA” in the upper right-hand corner. Taxes online Internet. Taxes online You can access the IRS website at www. Taxes online irs. Taxes online gov 24 hours a day, 7 days a week to: E-file your return. Taxes online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Taxes online Check the status of your 2009 refund. Taxes online Go to www. Taxes online irs. Taxes online gov and click on Where's My Refund. Taxes online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Taxes online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Taxes online Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Taxes online Download forms, instructions, and publications. Taxes online Order IRS products online. Taxes online Research your tax questions online. Taxes online Search publications online by topic or keyword. Taxes online Use the online Internal Revenue Code, Regulations, or other official guidance. Taxes online View Internal Revenue Bulletins (IRBs) published in the last few years. Taxes online Figure your withholding allowances using the withholding calculator online at www. Taxes online irs. Taxes online gov/individuals. Taxes online Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. Taxes online Sign up to receive local and national tax news by email. Taxes online Get information on starting and operating a small business. Taxes online Phone. Taxes online Many services are available by phone. Taxes online Ordering forms, instructions, and publications. Taxes online Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Taxes online You should receive your order within 10 days. Taxes online Asking tax questions. Taxes online Call the IRS with your tax questions at 1-800-829-1040. Taxes online Solving problems. Taxes online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Taxes online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Taxes online Call your local Taxpayer Assistance Center for an appointment. Taxes online To find the number, go to www. Taxes online irs. Taxes online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Taxes online TTY/TDD equipment. Taxes online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Taxes online TeleTax topics. Taxes online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Taxes online Refund information. Taxes online To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Taxes online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Taxes online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Taxes online Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Taxes online Refunds are sent out weekly on Fridays. Taxes online If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Taxes online Other refund information. Taxes online To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Taxes online Evaluating the quality of our telephone services. Taxes online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Taxes online One method is for a second IRS representative to listen in on or record random telephone calls. Taxes online Another is to ask some callers to complete a short survey at the end of the call. Taxes online Walk-in. Taxes online Many products and services are available on a walk-in basis. Taxes online Products. Taxes online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Taxes online 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. Taxes online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Taxes online Services. Taxes online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Taxes online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Taxes online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Taxes online No appointment is necessary—just walk in. Taxes online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Taxes online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Taxes online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Taxes online All other issues will be handled without an appointment. Taxes online To find the number of your local office, go to www. Taxes online irs. Taxes online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Taxes online Mail. Taxes online You can send your order for forms, instructions, and publications to the address below. Taxes online You should receive a response within 10 days after your request is received. Taxes online Internal Revenue Service1201 N. Taxes online Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Taxes online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Taxes online Prior-year forms, instructions, and publications. Taxes online Tax Map: an electronic research tool and finding aid. Taxes online Tax law frequently asked questions. Taxes online Tax Topics from the IRS telephone response system. Taxes online Internal Revenue Code—Title 26 of the U. Taxes online S. Taxes online Code. Taxes online Fill-in, print, and save features for most tax forms. Taxes online Internal Revenue Bulletins. Taxes online Toll-free and email technical support. Taxes online Two releases during the year. Taxes online – The first release will ship the beginning of January 2010. Taxes online – The final release will ship the beginning of March 2010. Taxes online Purchase the DVD from National Technical Information Service (NTIS) at www. Taxes online irs. Taxes online gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Taxes online Prev  Up  Next   Home   More Online Publications
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The Taxes Online

Taxes online Index A Absence, temporary, Temporary absence from work. Taxes online , Temporary absence from work. Taxes online Accountable plans, Accountable Plans Address, change of, Reminders Adequate accounting, Adequate accounting. Taxes online Armed Forces, Retirees, survivors, and Armed Forces members. Taxes online , Members of the Armed Forces Distance test, special rule, Armed Forces. Taxes online Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces. Taxes online Services or reimbursements provided by government, Services or reimbursements provided by government. Taxes online Spouse and dependents, Spouse and dependents. Taxes online Assistance (see Tax help) C Change of address, Reminders Closely related in place, Closely related in place. Taxes online Closely related in time, Closely related in time. Taxes online D Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income. Taxes online Household goods, Household goods and personal effects. Taxes online Moving to and from storage, Moving goods and effects to and from storage. Taxes online Member of your household, Member of your household. Taxes online Moves in U. Taxes online S. Taxes online , Moves to Locations in the United States Moves outside U. Taxes online S. Taxes online , Moves to Locations Outside the United States Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income. Taxes online Personal effects, Household goods and personal effects. Taxes online Moving to and from storage, Moving goods and effects to and from storage. Taxes online Reasonable expenses, Reasonable expenses. Taxes online Storage expenses, Storage expenses. Taxes online , Storage expenses. Taxes online Travel by car, Travel by car. Taxes online Travel expenses, Travel expenses. Taxes online Distance test, Distance Test Armed Forces, special rule, Armed Forces. Taxes online First job, First job or return to full-time work. Taxes online Illustration of (Figure A), Main job location, Main job location. Taxes online Return to full-time work, First job or return to full-time work. Taxes online Worksheet 1, Distance Test E Employees Time test for, Time Test for Employees Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. Taxes online Excess reimbursements, Excess reimbursement. Taxes online Excluded foreign income Moving expenses allocable to, Moving expenses allocable to excluded foreign income. Taxes online F Figures (see Tables and figures) First job, First job or return to full-time work. Taxes online Form 1040 Moving expense deduction, Where to deduct. Taxes online Form 3903 Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces. Taxes online Completing form, Completing Form 3903. Taxes online Moving expense deduction calculation, Form 3903 Form W-2 Reimbursements, You meet accountable plan rules. Taxes online , Expenses deducted in earlier year. Taxes online Government provided for Armed Forces members, Services or reimbursements provided by government. Taxes online Form W-4 Withholding allowance, Amount of income tax withheld. Taxes online Free tax services, Free help with your tax return. Taxes online Full-time work, defined, Full-time work. Taxes online H Help (see Tax help) Home, defined, Home defined. Taxes online Household goods, Household goods and personal effects. Taxes online Moving to and from storage, Moving goods and effects to and from storage. Taxes online I Important reminders, Reminders J Joint returns, Joint Return M Main job location Defined, Main job location. Taxes online More than one job, More than one job. Taxes online Union members, Union members. Taxes online Member of household, Member of your household. Taxes online Members of Armed Forces (see Armed Forces) Mileage rate, What's New Missing children, photographs of, Reminders Moves In U. Taxes online S. Taxes online , Moves to Locations in the United States Outside U. Taxes online S. Taxes online , Moves to Locations Outside the United States To and from storage, Moving goods and effects to and from storage. Taxes online Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses (see also Deductible moving expenses) (see also Who can deduct) N Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible Expenses Reimbursements of, Reimbursement of nondeductible expenses. Taxes online , Reimbursement for deductible and nondeductible expenses. Taxes online P Permanently retired, defined, Retirees who were working abroad. Taxes online Personal effects, Household goods and personal effects. Taxes online Moving to and from storage, Moving goods and effects to and from storage. Taxes online Publications (see Tax help) R Reasonable expenses, Reasonable expenses. Taxes online Reasonable period of time, Reasonable period of time. Taxes online Reimbursements, Reimbursements, Estimated tax. Taxes online Accountable plans, Accountable Plans Adequate accounting, Adequate accounting. Taxes online Armed Forces members, Services or reimbursements provided by government. Taxes online Estimated tax, Estimated tax. Taxes online Excess, Excess reimbursement. Taxes online Excluded from income, Reimbursements excluded from income. Taxes online Included in income, Reimbursements included in income. Taxes online Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Taxes online , Reimbursement for deductible and nondeductible expenses. Taxes online Reasonable period of time, Reasonable period of time. Taxes online Reporting moving expenses and reimbursements (Table 2), How and When To Report Types of plans, Types of Reimbursement Plans Reporting expenses, How and When To Report Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement. Taxes online Expenses greater than reimbursement, Expenses greater than reimbursement. Taxes online Form 3903, deduction calculation, Form 3903 Moving expenses and reimbursements (Table 2), How and When To Report Retirees who move to U. Taxes online S. Taxes online , Retirees, survivors, and Armed Forces members. Taxes online , Retirees or survivors. Taxes online Permanently retired, defined, Retirees who were working abroad. Taxes online Return to full-time work, First job or return to full-time work. Taxes online S Seasonal trade or business, Seasonal trade or business. Taxes online Seasonal work, Seasonal work. Taxes online Self-employed persons Time test, Time Test for Self-Employed Persons, Self-employment. 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