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Turbotax Military Edition

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Turbotax Military Edition

Turbotax military edition Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. Turbotax military edition Determine Initial Amount Step 2. Turbotax military edition Total Certain Nontaxable Pensions and Benefits Step 3. Turbotax military edition Determine Excess Adjusted Gross Income Step 4. Turbotax military edition Determine the Total of Steps 2 and 3 Step 5. Turbotax military edition Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Turbotax military edition You are a qualified individual. Turbotax military edition Your income is not more than certain limits. Turbotax military edition You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Turbotax military edition Use Figure A first to see if you are a qualified individual. Turbotax military edition If you are, go to Table 1 to make sure your income is not too high to take the credit. Turbotax military edition You can take the credit only if you file Form 1040 or Form 1040A. Turbotax military edition You cannot take the credit if you file Form 1040EZ or Form 1040NR. Turbotax military edition Qualified Individual You are a qualified individual for this credit if you are a U. Turbotax military edition S. Turbotax military edition citizen or resident alien, and either of the following applies. Turbotax military edition You were age 65 or older at the end of 2013. Turbotax military edition You were under age 65 at the end of 2013 and all three of the following statements are true. Turbotax military edition You retired on permanent and total disability (explained later). Turbotax military edition You received taxable disability income for 2013. Turbotax military edition On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Turbotax military edition Age 65. Turbotax military edition   You are considered to be age 65 on the day before your 65th birthday. Turbotax military edition As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Turbotax military edition U. Turbotax military edition S. Turbotax military edition Citizen or Resident Alien You must be a U. Turbotax military edition S. Turbotax military edition citizen or resident alien (or be treated as a resident alien) to take the credit. Turbotax military edition Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Turbotax military edition Exceptions. Turbotax military edition   You may be able to take the credit if you are a nonresident alien who is married to a U. Turbotax military edition S. Turbotax military edition citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Turbotax military edition S. Turbotax military edition resident alien. Turbotax military edition If you make that choice, both you and your spouse are taxed on your worldwide incomes. Turbotax military edition   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Turbotax military edition S. Turbotax military edition citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Turbotax military edition S. Turbotax military edition resident alien for the entire year. Turbotax military edition In that case, you may be allowed to take the credit. Turbotax military edition   For information on these choices, see chapter 1 of Publication 519, U. Turbotax military edition S. Turbotax military edition Tax Guide for Aliens. Turbotax military edition Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Turbotax military edition However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Turbotax military edition Head of household. Turbotax military edition   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. Turbotax military edition You file a separate return. Turbotax military edition You paid more than half the cost of keeping up your home during the tax year. Turbotax military edition Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. Turbotax military edition (See Temporary absences under Head of Household in Publication 501. Turbotax military edition ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Turbotax military edition An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Turbotax military edition You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. Turbotax military edition For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Turbotax military edition Figure A. Turbotax military edition Are You a Qualified Individual? Please click here for the text description of the image. Turbotax military edition figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Turbotax military edition You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Turbotax military edition Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Turbotax military edition If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Turbotax military edition You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Turbotax military edition Permanent and total disability. Turbotax military edition    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Turbotax military edition A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Turbotax military edition See Physician's statement , later. Turbotax military edition Substantial gainful activity. Turbotax military edition   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Turbotax military edition Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Turbotax military edition   Substantial gainful activity is not work you do to take care of yourself or your home. Turbotax military edition It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Turbotax military edition However, doing this kind of work may show that you are able to engage in substantial gainful activity. Turbotax military edition    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Turbotax military edition   The following examples illustrate the tests of substantial gainful activity. Turbotax military edition Example 1. Turbotax military edition Trisha, a sales clerk, retired on disability. Turbotax military edition She is 53 years old and now works as a full-time babysitter for the minimum wage. Turbotax military edition Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. Turbotax military edition She cannot take the credit because she is able to engage in substantial gainful activity. Turbotax military edition Example 2. Turbotax military edition Tom, a bookkeeper, retired on disability. Turbotax military edition He is 59 years old and now drives a truck for a charitable organization. Turbotax military edition He sets his own hours and is not paid. Turbotax military edition Duties of this nature generally are performed for pay or profit. Turbotax military edition Some weeks he works 10 hours, and some weeks he works 40 hours. Turbotax military edition Over the year he averages 20 hours a week. Turbotax military edition The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Turbotax military edition This is true even though Tom is not paid and he sets his own hours. Turbotax military edition He cannot take the credit. Turbotax military edition Example 3. Turbotax military edition John, who retired on disability, took a job with a former employer on a trial basis. Turbotax military edition The purpose of the job was to see if John could do the work. Turbotax military edition The trial period lasted for 6 months during which John was paid the minimum wage. Turbotax military edition Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Turbotax military edition The activity was gainful because John was paid at least the minimum wage. Turbotax military edition But the activity was not substantial because his duties were nonproductive. Turbotax military edition These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Turbotax military edition Example 4. Turbotax military edition Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Turbotax military edition Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Turbotax military edition Joan can select the time of day when she feels most fit to work. Turbotax military edition Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. Turbotax military edition The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Turbotax military edition Sheltered employment. Turbotax military edition   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Turbotax military edition These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Turbotax military edition   Compared to commercial employment, pay is lower for sheltered employment. Turbotax military edition Therefore, one usually does not look for sheltered employment if he or she can get other employment. Turbotax military edition The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Turbotax military edition Physician's statement. Turbotax military edition   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Turbotax military edition You can use the statement in the Instructions for Schedule R. Turbotax military edition   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Turbotax military edition Veterans. Turbotax military edition    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Turbotax military edition VA Form 21-0172 must be signed by a person authorized by the VA to do so. Turbotax military edition You can get this form from your local VA regional office. Turbotax military edition Physician's statement obtained in earlier year. Turbotax military edition   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Turbotax military edition For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Turbotax military edition If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Turbotax military edition   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Turbotax military edition Disability income. Turbotax military edition   If you are under age 65, you must also have taxable disability income to qualify for the credit. Turbotax military edition Disability income must meet both of the following requirements. Turbotax military edition It must be paid under your employer's accident or health plan or pension plan. Turbotax military edition It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Turbotax military edition Payments that are not disability income. Turbotax military edition    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Turbotax military edition Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Turbotax military edition    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Turbotax military edition Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Turbotax military edition Income Limits To determine if you can claim the credit, you must consider two income limits. Turbotax military edition The first limit is the amount of your adjusted gross income (AGI). Turbotax military edition The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Turbotax military edition The limits are shown in Table 1. Turbotax military edition If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Turbotax military edition See Figuring the Credit Yourself , later. Turbotax military edition Table 1. Turbotax military edition Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. Turbotax military edition . Turbotax military edition . Turbotax military edition     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Turbotax military edition . Turbotax military edition . Turbotax military edition   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Turbotax military edition If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Turbotax military edition Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Turbotax military edition See Figuring the Credit Yourself , next. Turbotax military edition If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Turbotax military edition Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. Turbotax military edition If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Turbotax military edition If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Turbotax military edition Attach Schedule R to your return. Turbotax military edition Table 2. Turbotax military edition Initial Amounts IF your filing status is. Turbotax military edition . Turbotax military edition . Turbotax military edition   THEN enter on line 10 of Schedule R. Turbotax military edition . Turbotax military edition . Turbotax military edition single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. Turbotax military edition     2 Amount cannot be more than your combined taxable disability income. Turbotax military edition     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Turbotax military edition   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Turbotax military edition Next, fill out Schedule R, Part III. Turbotax military edition If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Turbotax military edition If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. Turbotax military edition There are five steps in Part III to determine the amount of your credit. Turbotax military edition Determine your initial amount (lines 10–12). Turbotax military edition Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Turbotax military edition Determine your excess adjusted gross income (lines 14–17). Turbotax military edition Determine the total of steps 2 and 3 (line 18). Turbotax military edition Determine your credit (lines 19–22). Turbotax military edition These steps are discussed in more detail next. Turbotax military edition Step 1. Turbotax military edition Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Turbotax military edition See Table 2. Turbotax military edition Your initial amount is on line 12. Turbotax military edition Initial amounts for persons under age 65. Turbotax military edition   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Turbotax military edition Special rules for joint returns. Turbotax military edition   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. Turbotax military edition   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. Turbotax military edition Step 2. Turbotax military edition Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. Turbotax military edition You must reduce your initial amount by these payments. Turbotax military edition Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Turbotax military edition If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Turbotax military edition Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. Turbotax military edition Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Turbotax military edition Nontaxable social security payments. Turbotax military edition This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. Turbotax military edition (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. Turbotax military edition ) Nontaxable railroad retirement pension payments treated as social security. Turbotax military edition This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Turbotax military edition Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Turbotax military edition (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. Turbotax military edition ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Turbotax military edition (Do not include amounts that are a return of your cost of a pension or annuity. Turbotax military edition These amounts do not reduce your initial amount. Turbotax military edition ) You should be sure to take into account all of the nontaxable amounts you receive. Turbotax military edition These amounts are verified by the IRS through information supplied by other government agencies. Turbotax military edition Step 3. Turbotax military edition Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Turbotax military edition Figure your excess adjusted gross income on lines 14–17. Turbotax military edition You figure your excess adjusted gross income as follows. Turbotax military edition Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Turbotax military edition $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. Turbotax military edition Divide the result of (1) by 2. Turbotax military edition Step 4. Turbotax military edition Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). Turbotax military edition Step 5. Turbotax military edition Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. Turbotax military edition 15). Turbotax military edition In certain cases, the amount of your credit may be limited. Turbotax military edition See Limit on credit , later. Turbotax military edition Example. Turbotax military edition You are 66 years old and your spouse is 64. Turbotax military edition Your spouse is not disabled. Turbotax military edition You file a joint return on Form 1040. Turbotax military edition Your adjusted gross income is $14,630. Turbotax military edition Together you received $3,200 from social security, which was nontaxable. Turbotax military edition You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Turbotax military edition Initial amount (line 12) $5,000 2. Turbotax military edition Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Turbotax military edition Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Turbotax military edition Add (2) and (3) (line 18) 5,515 5. Turbotax military edition Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. Turbotax military edition Limit on credit. Turbotax military edition   The amount of credit you can claim is generally limited to the amount of your tax. Turbotax military edition Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Turbotax military edition Examples The following examples illustrate the credit for the elderly or the disabled. Turbotax military edition The initial amounts are taken from Table 2, earlier. Turbotax military edition Example 1. Turbotax military edition James Davis is 58 years old, single, and files Form 1040A. Turbotax military edition In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Turbotax military edition He got the required physician's statement in 2011 and kept it with his tax records. Turbotax military edition His physician signed on line B of the statement. Turbotax military edition This year James checks the box in Schedule R, Part II. Turbotax military edition He does not need to get another statement for 2013. Turbotax military edition He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). Turbotax military edition He figures the credit on Schedule R as follows: 1. Turbotax military edition Initial amount   $5,000 2. Turbotax military edition Taxable disability pension   11,400 3. Turbotax military edition Smaller of line 1 or line 2   5,000 4. Turbotax military edition Nontaxable social security  benefits $1,500     5. Turbotax military edition Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Turbotax military edition Add lines 4 and 5   3,500 7. Turbotax military edition Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Turbotax military edition Multiply line 7 by 15% (. Turbotax military edition 15)   225 9. Turbotax military edition Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Turbotax military edition Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Turbotax military edition The Schedule R for James Davis is not shown. Turbotax military edition Example 2. Turbotax military edition William White is 53. Turbotax military edition His wife Helen is 49. Turbotax military edition William had a stroke 3 years ago and retired on permanent and total disability. Turbotax military edition He is still permanently and totally disabled because of the stroke. Turbotax military edition In November, Helen was injured in an accident at work and retired on permanent and total disability. Turbotax military edition William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Turbotax military edition Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Turbotax military edition Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Turbotax military edition They do not itemize deductions. Turbotax military edition They do not have any amounts that would increase their standard deduction. Turbotax military edition Helen's doctor completed the physician's statement in the Instructions for Schedule R. Turbotax military edition Helen is not required to include the statement with their return, but she must keep it for her records. Turbotax military edition William got a physician's statement for the year he had the stroke. Turbotax military edition His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Turbotax military edition William has kept the physician's statement with his records. Turbotax military edition He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Turbotax military edition William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Turbotax military edition They attach Schedule R to their Form 1040 and enter $41 on line 53. Turbotax military edition They check box c on line 53 and enter “Sch R” on the line next to that box. Turbotax military edition See their filled-in Schedule R and Helen's filled-in physician's statement, later. Turbotax military edition Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. Turbotax military edition A person is permanently and totally disabled if both of the following apply:   1. Turbotax military edition He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Turbotax military edition   2. Turbotax military edition A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. Turbotax military edition Physician's Statement     I certify that Helen A. Turbotax military edition White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. Turbotax military edition If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Turbotax military edition AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. Turbotax military edition Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Turbotax military edition Doctor 1900 Green St. Turbotax military edition , Hometown, MD 20000         This image is too large to be displayed in the current screen. Turbotax military edition Please click the link to view the image. Turbotax military edition Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Turbotax military edition Please click the link to view the image. Turbotax military edition Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Turbotax military edition Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Turbotax military edition Free help with your tax return. Turbotax military edition   Free help in preparing your return is available nationwide from IRS-certified volunteers. Turbotax military edition The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Turbotax military edition The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Turbotax military edition Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Turbotax military edition Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Turbotax military edition To find the nearest VITA or TCE site, visit IRS. Turbotax military edition gov or call 1-800-906-9887. Turbotax military edition   As part of the TCE program, AARP offers the Tax-Aide counseling program. Turbotax military edition To find the nearest AARP Tax-Aide site, visit AARP's website at www. Turbotax military edition aarp. Turbotax military edition org/money/taxaide or call 1-888-227-7669. Turbotax military edition   For more information on these programs, go to IRS. Turbotax military edition gov and enter “VITA” in the search box. Turbotax military edition Internet. Turbotax military edition IRS. Turbotax military edition gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Turbotax military edition Apply for an Employer Identification Number (EIN). Turbotax military edition Go to IRS. Turbotax military edition gov and enter Apply for an EIN in the search box. Turbotax military edition Request an Electronic Filing PIN by going to IRS. Turbotax military edition gov and entering Electronic Filing PIN in the search box. Turbotax military edition Check the status of your 2013 refund with Where's My Refund? Go to IRS. Turbotax military edition gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbotax military edition If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Turbotax military edition Check the status of your amended return. Turbotax military edition Go to IRS. Turbotax military edition gov and enter Where's My Amended Return in the search box. Turbotax military edition Download forms, instructions, and publications, including some accessible versions. Turbotax military edition Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Turbotax military edition gov or IRS2Go. Turbotax military edition Tax return and tax account transcripts are generally available for the current year and past three years. Turbotax military edition Figure your income tax withholding with the IRS Withholding Calculator on IRS. Turbotax military edition gov. Turbotax military edition Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Turbotax military edition Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Turbotax military edition gov. Turbotax military edition Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Turbotax military edition gov or IRS2Go. Turbotax military edition Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Turbotax military edition An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Turbotax military edition Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Turbotax military edition If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Turbotax military edition Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Turbotax military edition Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Turbotax military edition gov. Turbotax military edition Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Turbotax military edition The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Turbotax military edition Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Turbotax military edition AARP offers the Tax-Aide counseling program as part of the TCE program. Turbotax military edition Visit AARP's website to find the nearest Tax-Aide location. Turbotax military edition Research your tax questions. Turbotax military edition Search publications and instructions by topic or keyword. Turbotax military edition Read the Internal Revenue Code, regulations, or other official guidance. Turbotax military edition Read Internal Revenue Bulletins. Turbotax military edition Sign up to receive local and national tax news by email. Turbotax military edition Phone. Turbotax military edition You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Turbotax military edition Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Turbotax military edition Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Turbotax military edition Call to locate the nearest volunteer help site, 1-800-906-9887. Turbotax military edition Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Turbotax military edition The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Turbotax military edition Most VITA and TCE sites offer free electronic filing. Turbotax military edition Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Turbotax military edition Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Turbotax military edition Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Turbotax military edition The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Turbotax military edition If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Turbotax military edition Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Turbotax military edition Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbotax military edition Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Turbotax military edition Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Turbotax military edition Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Turbotax military edition You should receive your order within 10 business days. Turbotax military edition Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Turbotax military edition Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Turbotax military edition Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Turbotax military edition Call to ask tax questions, 1-800-829-1040. Turbotax military edition Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Turbotax military edition The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Turbotax military edition These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Turbotax military edition gsa. Turbotax military edition gov/fedrelay. Turbotax military edition Walk-in. Turbotax military edition You can find a selection of forms, publications and services — in-person, face-to-face. Turbotax military edition Products. Turbotax military edition You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Turbotax military edition Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Turbotax military edition Services. Turbotax military edition You can walk in to your local TAC most business days for personal, face-to-face tax help. Turbotax military edition An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Turbotax military edition 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 TAC where you can talk with an IRS representative face-to-face. Turbotax military edition No appointment is necessary—just walk in. Turbotax military edition Before visiting, check www. Turbotax military edition irs. Turbotax military edition gov/localcontacts for hours of operation and services provided. Turbotax military edition Mail. Turbotax military edition You can send your order for forms, instructions, and publications to the address below. Turbotax military edition You should receive a response within 10 business days after your request is received. Turbotax military edition  Internal Revenue Service 1201 N. Turbotax military edition Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Turbotax military edition   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Turbotax military edition Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Turbotax military edition What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Turbotax military edition We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Turbotax military edition You face (or your business is facing) an immediate threat of adverse action. Turbotax military edition You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Turbotax military edition   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Turbotax military edition Here's why we can help: TAS is an independent organization within the IRS. Turbotax military edition Our advocates know how to work with the IRS. Turbotax military edition Our services are free and tailored to meet your needs. Turbotax military edition We have offices in every state, the District of Columbia, and Puerto Rico. Turbotax military edition How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Turbotax military edition irs. Turbotax military edition gov/advocate, or call us toll-free at 1-877-777-4778. Turbotax military edition How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Turbotax military edition If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Turbotax military edition irs. Turbotax military edition gov/sams. Turbotax military edition Low Income Taxpayer Clinics. Turbotax military edition   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Turbotax military edition Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Turbotax military edition Visit www. Turbotax military edition TaxpayerAdvocate. Turbotax military edition irs. Turbotax military edition gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Turbotax military edition Prev  Up  Next   Home   More Online Publications
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Better Business Bureaus (BBBs) are nonprofit organizations that encourage honest advertising and selling practices and are supported primarily by local businesses. They offer a variety of consumer services, including consumer education materials; business reports, particularly unanswered or unsettled complaints or other problems; mediation and arbitration services; and information about charities and other organizations that are seeking public donations. They also provide ratings (A, B, C, D, or F) of local companies to express the BBB's confidence that the company operates in a trustworthy manner and demonstrates a willingness to resolve customer concerns.

Anchorage, AK

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Phone Number: 907-562-0704

The Turbotax Military Edition

Turbotax military edition Publication 4492 - Main Contents Table of Contents DefinitionsHurricane Katrina Disaster Area Katrina Covered Disaster Area Gulf Opportunity (GO) Zone (Core Disaster Area) Hurricane Rita Disaster Area (Rita Covered Disaster Area) Rita GO Zone Hurricane Wilma Disaster Area Wilma Covered Disaster Area Wilma GO Zone Extended Tax Deadlines Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Charitable Deduction for Contributions of Food Inventory Charitable Deduction for Contributions of Book Inventories to Public Schools Casualty and Theft LossesTime limit for making election. Turbotax military edition Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Hurricane Distributions Repayment of Qualified Hurricane 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 Hurricane Katrina Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Work Opportunity Credit Employee Retention Credit Hurricane Katrina Housing Credit Reforestation Costs Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax Help Definitions The following definitions are used throughout this publication. Turbotax military edition Hurricane Katrina Disaster Area The Hurricane Katrina disaster area covers the area for which the President declared a major disaster before September 14, 2005, because of Hurricane Katrina. Turbotax military edition The Hurricane Katrina disaster area covers the entire states of Alabama, Florida, Louisiana, and Mississippi. Turbotax military edition Katrina Covered Disaster Area A portion of the Hurricane Katrina disaster area has been designated by the IRS as a covered disaster area. Turbotax military edition The Katrina covered disaster area covers the following areas in four states. Turbotax military edition Alabama. Turbotax military edition   The counties of Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox, and Winston. Turbotax military edition Florida. Turbotax military edition   The counties of Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa, and Walton. Turbotax military edition Louisiana. Turbotax military edition   All parishes. Turbotax military edition Mississippi. Turbotax military edition   All counties. Turbotax military edition Gulf Opportunity (GO) Zone (Core Disaster Area) The GO Zone (also called the core disaster area) covers the portion of the Hurricane Katrina disaster area determined by the Federal Emergency Management Agency (FEMA) to be eligible for either individual only or both individual and public assistance from the Federal Government. Turbotax military edition The GO Zone covers the following areas in three states. Turbotax military edition Alabama. Turbotax military edition   The counties of Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and Washington. Turbotax military edition Louisiana. Turbotax military edition   The parishes of Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. Turbotax military edition Bernard, St. Turbotax military edition Charles, St. Turbotax military edition Helena, St. Turbotax military edition James, St. Turbotax military edition John the Baptist, St. Turbotax military edition Martin, St. Turbotax military edition Mary, St. Turbotax military edition Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West Feliciana. Turbotax military edition Mississippi. Turbotax military edition   The counties of Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo. Turbotax military edition Hurricane Rita Disaster Area (Rita Covered Disaster Area) The Hurricane Rita disaster area (also designated by the IRS as the Rita covered disaster area) covers the area for which the President declared a major disaster before October 6, 2005, because of Hurricane Rita. Turbotax military edition This area covers the entire states of Louisiana and Texas. Turbotax military edition Rita GO Zone The Rita GO Zone covers the portion of the Hurricane Rita disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Turbotax military edition The Rita GO Zone covers the following areas in two states. Turbotax military edition Louisiana. Turbotax military edition   The parishes of Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. Turbotax military edition Landry, St. Turbotax military edition Martin, St. Turbotax military edition Mary, St. Turbotax military edition Tammany, Terrebonne, Vermilion, Vernon, and West Baton Rouge. Turbotax military edition Texas. Turbotax military edition   The counties of Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker. Turbotax military edition Hurricane Wilma Disaster Area The Hurricane Wilma disaster area covers the area for which the President declared a major disaster before November 14, 2005, because of Hurricane Wilma. Turbotax military edition The Hurricane Wilma disaster area covers the entire state of Florida. Turbotax military edition Wilma Covered Disaster Area A portion of the Hurricane Wilma disaster area has been designated by the IRS as a covered disaster area. Turbotax military edition The Wilma covered disaster area covers the following counties. Turbotax military edition Florida. Turbotax military edition   Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. Turbotax military edition Lucie, and Sarasota. Turbotax military edition Wilma GO Zone The Wilma GO Zone covers the portion of the Hurricane Wilma disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Turbotax military edition The Wilma GO Zone covers the following counties. Turbotax military edition Florida. Turbotax military edition   Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, and St. Turbotax military edition Lucie. Turbotax military edition Extended Tax Deadlines The IRS has extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Katrina, Rita, or Wilma, until February 28, 2006. Turbotax military edition The extension applies to deadlines (either an original or extended due date) that occur during the following periods. Turbotax military edition After August 28, 2005 (August 23, 2005, for Florida affected taxpayers), and before February 28, 2006, for taxpayers affected by Hurricane Katrina. Turbotax military edition After September 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Rita. Turbotax military edition After October 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Wilma. Turbotax military edition Affected taxpayer. Turbotax military edition   The following taxpayers are eligible for the extension. Turbotax military edition Any individual whose main home is located in a covered disaster area. Turbotax military edition Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. Turbotax military edition Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained or whose tax professional's office is in a covered disaster area. Turbotax military edition The main home or principal place of business does not have to be located in the covered area. Turbotax military edition Any individual visiting a county or parish in the Hurricane Katrina or Hurricane Rita covered disaster area that was injured or killed (and the estate of an individual killed) as a result of the hurricane or its aftermath. Turbotax military edition Any estate or trust whose tax records needed to meet a filing or payment deadline are maintained in a covered disaster area. Turbotax military edition Generally, any individual who is a worker assisting in the relief activities in a covered disaster area. Turbotax military edition However, a relief worker assisting in the Wilma covered disaster area is not an affected taxpayer unless the worker is affiliated with a recognized government or philanthropic organization assisting in the relief activities. Turbotax military edition The spouse of an affected taxpayer, solely with regard to a joint income tax return with that taxpayer. Turbotax military edition   To ensure correct processing, affected taxpayers should write the assigned disaster designation (for example, “Hurricane Katrina”) in red ink at the top of any forms or documents filed with the IRS. Turbotax military edition Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227. Turbotax military edition Acts extended. Turbotax military edition   Deadlines for performing the following acts are extended. Turbotax military edition Filing any return of income, estate, gift, generation-skipping transfer, excise, or employment tax. Turbotax military edition Paying any income, estate, gift, generation-skipping transfer, excise, or employment tax. Turbotax military edition This includes making estimated tax payments. Turbotax military edition Making certain contributions, distributions, recharacterizing contributions, or making a rollover to or from a qualified retirement plan. Turbotax military edition Filing certain petitions with the Tax Court. Turbotax military edition Filing a claim for credit or refund of any tax. Turbotax military edition Bringing suit upon a claim for credit or refund. Turbotax military edition Certain other acts described in Revenue Procedure 2005-27. Turbotax military edition You can find Revenue Procedure 2005-27 on page 1050 of Internal Revenue Bulletin 2005-20 at www. Turbotax military edition irs. Turbotax military edition gov/pub/irs-irbs/irb05-20. Turbotax military edition pdf. Turbotax military edition Forgiveness of interest and penalties. Turbotax military edition   The IRS may forgive the interest and penalties on any underpaid income, estate, gift, employment, or excise tax for the length of any extension. Turbotax military edition Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions Individuals. Turbotax military edition   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% adjusted gross income (AGI) limit. Turbotax military edition A qualified contribution is a charitable contribution paid in cash or by check after August 27, 2005, and before January 1, 2006, to a 50% limit organization (other than certain private foundations described in section 509(a)(3)) if you make an election to have the 50% limit not apply to these contributions. Turbotax military edition   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Turbotax military edition You can carry over any contributions you are not able to deduct for 2005 because of this limit. Turbotax military edition In 2006, treat the carryover of your unused qualified contributions as a carryover of contributions subject to the 50% limit. Turbotax military edition Exception. Turbotax military edition   Qualified contributions do not include a contribution to a segregated fund or account for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or investments based on your contribution. Turbotax military edition Corporations. Turbotax military edition   A corporation may elect to deduct qualified cash contributions without regard to the 10% taxable income limit if the contributions were made after August 27, 2005, and before January 1, 2006, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3)), for Hurricane Katrina, Rita, or Wilma relief efforts. Turbotax military edition 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. Turbotax military edition Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% limit. Turbotax military edition Partners and shareholders. Turbotax military edition   Each partner in a partnership and each shareholder in an S corporation makes a separate election to have the appropriate limit not apply. Turbotax military edition More information. Turbotax military edition   For more information, see Publication 526 or Publication 542, Corporations. Turbotax military edition Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Turbotax military edition Standard Mileage Rate for Charitable Use of Vehicles The following are special standard mileage rates in effect in 2005 and 2006 for the cost of operating your automobile for providing charitable services solely related to Hurricane Katrina. Turbotax military edition 29 cents per mile for the period August 25 through August 31, 2005. Turbotax military edition 34 cents per mile for the period September 1 through December 31, 2005. Turbotax military edition 32 cents per mile for the period January 1 through December 31, 2006. Turbotax military edition Mileage Reimbursements to Charitable Volunteers You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger automobile for the benefit of a qualified charitable organization in providing relief related to Hurricane Katrina during the period beginning on August 25, 2005, and ending on December 31, 2006. Turbotax military edition You cannot claim a deduction or credit for amounts you receive as a mileage reimbursement. Turbotax military edition You must keep records of miles driven, time, place (or use), and purpose of the mileage. Turbotax military edition The amount you can exclude from income cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Turbotax military edition 40. Turbotax military edition 5 cents per mile for the period August 25 through August 31, 2005. Turbotax military edition 48. Turbotax military edition 5 cents per mile for the period September 1 through December 31, 2005. Turbotax military edition 44. Turbotax military edition 5 cents per mile for the period January 1 through December 31, 2006. Turbotax military edition Charitable Deduction for Contributions of Food Inventory Any taxpayer engaged in a trade or business is eligible to claim a deduction for a contribution of “apparently wholesome food” inventory to a qualified charitable organization described in section 501(c)(3) (except for private nonoperating foundations) after August 27, 2005, and before January 1, 2006. Turbotax military edition “Apparently wholesome food” is food that meets all quality and labeling standards imposed by federal, state, and local laws and regulations even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus, or other conditions. Turbotax military edition The deduction is equal to the lesser of: The basis of the donated food plus one-half of the gain that would have been realized if the donated food had been sold at fair market value on the date of the donation, or Two times the basis of the donated food. Turbotax military edition The taxpayer must receive written certification from the donee stating: The donated food is related to the purpose or function of the donee's basis for exemption under section 501(c)(3) and is to be used solely for the care of the ill, the needy, or infants; and The food was not given in exchange for money, other property, or services. Turbotax military edition For a taxpayer other than a C corporation, the deduction is limited to 10% of the taxpayer's total net income from all trades or businesses from which the food contributions were made (figured without regard to the deduction for charitable contributions). Turbotax military edition For example, if a taxpayer is a sole proprietor, a shareholder in an S corporation, and a partner in a partnership, and each made a contribution of apparently wholesome food inventory, the taxpayer's deduction is limited to 10% of the taxpayer's total net income from the sole proprietorship, S corporation, and partnership (figured without regard to the deduction for charitable contributions). Turbotax military edition Charitable Deduction for Contributions of Book Inventories to Public Schools A corporation (other than an S corporation) may be allowed a charitable deduction for a qualified book contribution made after August 27, 2005, and before January 1, 2006, to a public school that: Provides elementary or secondary education (kindergarten through grade 12), and Normally maintains a regular faculty and curriculum and has a regular enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Turbotax military edition . Turbotax military edition The deduction is equal to the lesser of: The basis of the donated books plus one-half of the gain that would have been realized if the donated books had been sold at fair market value on the date of the donation, or Two times the basis of the donated books. Turbotax military edition The corporation must receive written certification from the school stating that the donated books are suitable for the organization's educational programs and will be used for such programs. Turbotax military edition Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that were caused by Hurricane Katrina, Rita, or Wilma. Turbotax military edition For more information, see Publication 547. Turbotax military edition Limits on personal casualty or theft losses caused by Hurricane Katrina, Rita, or Wilma. Turbotax military edition   The following losses to personal use property are not subject to the $100 or 10% of adjusted gross income limits. Turbotax military edition Losses that arose in the Hurricane Katrina disaster area after August 24, 2005, and that were caused by Hurricane Katrina. Turbotax military edition Losses that arose in the Hurricane Rita disaster area after September 22, 2005, and that were caused by Hurricane Rita. Turbotax military edition Losses that arose in the Hurricane Wilma disaster area after October 22, 2005, and that were caused by Hurricane Wilma. Turbotax military edition Qualifying losses include losses from flooding or other casualty, and from theft, that arose in the hurricane disaster area and that were caused by the hurricane. Turbotax military edition Special instructions for individuals who elect to claim a Hurricane Katrina, Rita, or Wilma casualty or theft loss for 2004. Turbotax military edition   Casualty and theft losses are generally deductible only in the year the casualty occurred or theft was discovered. Turbotax military edition However, Hurricane Katrina, Rita, and Wilma are Presidentially declared disasters. Turbotax military edition Therefore, you can elect to deduct losses from these hurricanes on your tax return for the previous year. Turbotax military edition If you make this election, use the following additional instructions to complete your forms. Turbotax military edition   Individuals filing or amending their 2004 tax return whose only casualty or theft losses to personal use property claimed on that return were caused by Hurricane Katrina, Rita, or Wilma should write “Hurricane Katrina,” “Hurricane Rita,” or “Hurricane Wilma” at the top of Form 1040 or 1040X. Turbotax military edition They must also complete and attach the 2004 Form 4684 and write “Hurricane Katrina,”“Hurricane Rita,” or “Hurricane Wilma” on the dotted line next to line 11 and enter -0- on lines 11 and 17. Turbotax military edition   Individuals filing or amending their 2004 tax return who also have casualty or theft losses to personal use property not related to Hurricane Katrina, Rita, or Wilma should disregard the caution directing taxpayers to use only one Form 4684, located above line 13, and complete lines 13 through 18 on two Forms 4684. Turbotax military edition The Form 1040 or 1040X and the first Form 4684 should be prepared as explained above for Hurricane Katrina, Rita, or Wilma losses only. Turbotax military edition The second Form 4684 should be prepared in the normal manner for all gains and non-Hurricane Katrina, Rita or Wilma losses. Turbotax military edition If both Forms 4684 have a loss on line 18, they should carry the combined losses from that line to Schedule A (Form 1040), line 19. Turbotax military edition If there is a gain on line 15 of the second Form 4684, disregard the instruction to enter it on Schedule D (Form 1040), and instead enter on Schedule A (Form 1040), line 19, the excess of the loss from the first Form 4684 over the gain on line 15 of the second Form 4684. Turbotax military edition , Time limit for making election. Turbotax military edition   You must make this election to claim your casualty or theft loss in 2004 by the later of the following dates. Turbotax military edition The due date (without extensions) for filing your 2005 income tax return. Turbotax military edition The due date (with extensions) for filing your 2004 income tax return. Turbotax military edition Example. Turbotax military edition If you are a calendar year individual taxpayer, you have until April 17, 2006, to amend your 2004 tax return to claim a casualty or theft loss that occurred during 2005. Turbotax military edition Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Turbotax military edition Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Turbotax military edition However, for property that was involuntarily converted after August 24, 2005, as a result of Hurricane Katrina, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. Turbotax military edition For more information, see the Instructions for Form 4684. Turbotax military edition Net Operating Losses Qualified GO Zone loss. Turbotax military edition   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Turbotax military edition However, the portion of an NOL that is a qualified GO Zone loss can be carried back to the 5 tax years before the NOL year. Turbotax military edition In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Turbotax military edition   A qualified GO Zone 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 GO Zone casualty loss (as defined below), Moving expenses paid or incurred after August 27, 2005, and before January 1, 2008, for the employment of an individual whose main home was in the GO Zone before August 28, 2005, who was unable to remain in that home because of Hurricane Katrina, and whose main job location (after the move) is in the GO Zone, Temporary housing expenses paid or incurred after August 27, 2005, and before January 1, 2008, to house employees of the taxpayer whose main job location is in the GO Zone, Depreciation or amortization allowable for any qualified GO Zone property (even if you elected not to claim the special GO Zone depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after August 27, 2005, and before January 1, 2008, for any damage from Hurricane Katrina to property located in the GO Zone. Turbotax military edition Qualified GO Zone casualty loss. Turbotax military edition   A qualified GO Zone casualty loss is any deductible section 1231 loss of property located in the GO Zone if the loss was caused by Hurricane Katrina. Turbotax military edition For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by Hurricane Katrina of property located in the GO Zone. Turbotax military edition Any such loss taken into account in figuring your qualified GO Zone loss is not eligible for the election to be treated as having occurred in the previous tax year. Turbotax military edition 5-year NOL carryback of certain timber losses. Turbotax military edition   Generally, you can carry the portion of an NOL due to income and deductions attributable to a farming business back to the 5 tax years before the NOL year. Turbotax military edition You can treat income and deductions attributable to qualified timber property as attributable to a farming business if any portion of the property is located in the GO Zone, Rita GO Zone, or Wilma GO Zone, and the income and deductions are allocable to the part of your tax year which is after the applicable date below. Turbotax military edition August 27, 2005, if any portion of the property is located in the GO Zone. Turbotax military edition September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Turbotax military edition October 22, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the RITA GO Zone). Turbotax military edition   These rules will not apply after 2006. Turbotax military edition   However, these rules apply only to a timber producer who: Held qualified timber property (defined in Publication 535, Business Expenses) on the applicable date below: August 28, 2005, if any portion of the property is located in the GO Zone, September 23, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone), or October 23, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the Rita GO Zone); Is not a corporation with stock publicly traded on an established securities market; Is not a real estate investment trust; and Did not hold more than 500 acres of qualified timber property on the applicable date above. Turbotax military edition More information. Turbotax military edition   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Turbotax military edition 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 Hurricane Katrina, Rita, or Wilma. Turbotax military edition Definitions Qualified hurricane distribution. Turbotax military edition   A qualified hurricane distribution is any distribution you received from an eligible retirement plan if all of the following apply. Turbotax military edition The distribution was made: After August 24, 2005, and before January 1, 2007, for Hurricane Katrina; After September 22, 2005, and before January 1, 2007, for Hurricane Rita; or After October 22, 2005, and before January 1, 2007, for Hurricane Wilma. Turbotax military edition Your main home was located in a hurricane disaster area listed below on the date shown for that area. Turbotax military edition August 28, 2005, for the Hurricane Katrina disaster area. Turbotax military edition September 23, 2005, for the Hurricane Rita disaster area. Turbotax military edition October 23, 2005, for the Hurricane Wilma disaster area. Turbotax military edition You sustained an economic loss because of Hurricane Katrina, Rita, or Wilma and your main home was in that hurricane disaster area on the date shown in (2) above for that hurricane. Turbotax military edition 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. Turbotax military edition   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 hurricane distribution, regardless of whether the distribution was made on account of Hurricane Katrina, Rita, or Wilma. Turbotax military edition Qualified hurricane distributions are permitted without regard to your need or the actual amount of your economic loss. Turbotax military edition   The total of your qualified hurricane distributions from all plans is limited to $100,000. Turbotax military edition If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Turbotax military edition   A reduction or offset (after August 24, 2005, for Katrina; after September 22, 2005, for Rita; or after October 22, 2005, for Wilma) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified hurricane distribution. Turbotax military edition Eligible retirement plan. Turbotax military edition   An eligible retirement plan can be any of the following. Turbotax military edition A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Turbotax military edition A qualified annuity plan. Turbotax military edition A tax-sheltered annuity contract. Turbotax military edition A governmental section 457 deferred compensation plan. Turbotax military edition A traditional, SEP, SIMPLE, or Roth IRA. Turbotax military edition Main home. Turbotax military edition   Generally, your main home is the home where you live most of the time. Turbotax military edition A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Turbotax military edition Taxation of Qualified Hurricane Distributions Qualified hurricane distributions are included in income in equal amounts over three years. Turbotax military edition However, if you elect, you can include the entire distribution in your income in the year it was received. Turbotax military edition Qualified hurricane 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). Turbotax military edition However, any distributions you receive in excess of the $100,000 qualified hurricane distribution limit may be subject to the additional tax on early distributions. Turbotax military edition For more information, see Form 8915. Turbotax military edition Repayment of Qualified Hurricane Distributions If you choose, you generally can repay any portion of a qualified hurricane distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Turbotax military edition Also, you can repay a qualified hurricane distribution made on account of a hardship from a retirement plan. Turbotax military edition However, see Exceptions below for qualified hurricane distributions you cannot repay. Turbotax military edition You have three years from the day after the date you received the distribution to make a repayment. Turbotax military edition Amounts that are repaid are treated as a qualified rollover and are not included in income. Turbotax military edition Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Turbotax military edition See Form 8915 for more information on how to report repayments. Turbotax military edition Exceptions. Turbotax military edition   You cannot repay the following types of distributions. Turbotax military edition Qualified hurricane distributions received as a beneficiary (other than a surviving spouse). Turbotax military edition Required minimum distributions. Turbotax military edition 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. Turbotax military edition Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area, you can repay that distribution before March 1, 2006, to an eligible retirement plan after August 24, 2005 (Katrina); after September 22, 2005 (Rita); or after October 22, 2005 (Wilma). Turbotax military edition For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Turbotax military edition To be a qualified distribution, the distribution must meet all of the following requirements. Turbotax military edition 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. Turbotax military edition The distribution was received in 2005 after February 28 and before: August 29 for Hurricane Katrina; September 24 for Hurricane Rita; or October 24 for Hurricane Wilma. Turbotax military edition The distribution was to be used to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area that was not purchased or constructed because of Hurricane Katrina, Rita, or Wilma. Turbotax military edition Amounts that are repaid before March 1, 2006, are treated as a qualified rollover and are not included in income. Turbotax military edition Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Turbotax military edition A qualified distribution not repaid before March 1, 2006, may be taxable for 2005 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Turbotax military edition You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before March 1, 2006. Turbotax military edition Loans From Qualified Plans The following benefits are available to qualified individuals. Turbotax military edition Increases to the limits for distributions treated as loans from employer plans. Turbotax military edition A 1-year suspension for payments due on plan loans. Turbotax military edition Qualified individual. Turbotax military edition   You are a qualified individual if any of the following apply. Turbotax military edition Your main home on August 28, 2005, was located in the Hurricane Katrina disaster area and you had an economic loss because of Hurricane Katrina. Turbotax military edition Your main home on September 23, 2005, was located in the Hurricane Rita disaster area and you had an economic loss because of Hurricane Rita. Turbotax military edition Your main home on October 23, 2005, was located in the Hurricane Wilma disaster area and you had an economic loss because of Hurricane Wilma. Turbotax military edition 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. Turbotax military edition Limits on plan loans. Turbotax military edition   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Turbotax military edition In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Turbotax military edition The higher limits apply only to loans received during the following period. Turbotax military edition If your main home was located in the Hurricane Katrina disaster area, the period began on September 24, 2005, and ends on December 31, 2006. Turbotax military edition If your main home was located in the Hurricane Rita or Wilma disaster area, the period began on December 21, 2005, and ends on December 31, 2006. Turbotax military edition If you are a qualified individual based on Hurricane Katrina and another hurricane, use the period based on Hurricane Katrina. Turbotax military edition One-year suspension of loan payments. Turbotax military edition   Payments on plan loans due before 2007 may be suspended for 1 year by the plan administrator. Turbotax military edition To qualify for the suspension, the due date for any loan payment must occur during the period beginning on: August 28, 2005, if your main home was located in the Hurricane Katrina disaster area. Turbotax military edition September 23, 2005, if your main home was located in the Hurricane Rita disaster area. Turbotax military edition October 23, 2005, if your main home was located in the Hurricane Wilma disaster area. Turbotax military edition If you are a qualified individual based on more than one hurricane, use the period with the earliest beginning date. Turbotax military edition Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit You can elect to use your 2004 earned income to figure your earned income credit (EIC) and additional child tax credit for 2005 if: Your 2005 earned income is less than your 2004 earned income, and At least one of the following statements is true. Turbotax military edition Your main home on August 25, 2005, was in the Gulf Opportunity (GO) Zone. Turbotax military edition Your main home on August 25, 2005, was in the Hurricane Katrina disaster area and you were displaced from that home because of Hurricane Katrina. Turbotax military edition Your main home on September 23, 2005, was in the Rita GO Zone. Turbotax military edition Your main home on September 23, 2005, was in the Hurricane Rita disaster area and you were displaced from that home because of Hurricane Rita. Turbotax military edition Your main home on October 23, 2005, was in the Wilma GO Zone. Turbotax military edition Your main home on October 23, 2005, was in the Hurricane Wilma disaster area and you were displaced from that home because of Hurricane Wilma. Turbotax military edition Earned income. Turbotax military edition    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. Turbotax military edition 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. Turbotax military edition Joint returns. Turbotax military edition   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Turbotax military edition If you make the election, your 2004 earned income is the sum of your 2004 earned income and your spouse's 2004 earned income. Turbotax military edition Making the election. Turbotax military edition   If you make the election to use your 2004 earned income, the election applies for figuring both the EIC and the additional child tax credit. Turbotax military edition However, you can make the election for the additional child tax credit even if you do not take the EIC. Turbotax military edition   Electing to use your 2004 earned income may increase or decrease your EIC. Turbotax military edition Take the following steps to decide whether to make the election. Turbotax military edition Figure your 2005 EIC using your 2004 earned income. Turbotax military edition Figure your 2005 additional child tax credit using your 2004 earned income for EIC purposes. Turbotax military edition Add the results of (1) and (2). Turbotax military edition Figure your 2005 EIC using your 2005 earned income. Turbotax military edition Figure your 2005 additional child tax credit using your 2005 earned income for additional child tax credit purposes. Turbotax military edition Add the results of (4) and (5). Turbotax military edition Compare the results of (3) and (6). Turbotax military edition If (3) is larger than (6), it is to your benefit to make the election. Turbotax military edition If (3) is equal to or smaller than (6), making the election will not help you. Turbotax military edition   If you elect to use your 2004 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2004 earned income on the dotted line next to line 66a of Form 1040, on the line next to line 41a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Turbotax military edition   If you elect to use your 2004 earned income and you are claiming the additional child tax credit, enter your 2004 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. Turbotax military edition   Because Form 8812 was released before the GO Zone legislation was enacted, the instructions refer only to individuals whose main home was in the Hurricane Katrina disaster area. Turbotax military edition When completing Form 8812, line 4a, use the above rules to determine your eligibility to make the election (instead of the Form 8812 instructions). Turbotax military edition Getting your 2004 tax return information. Turbotax military edition   If you do not have your 2004 tax records, you can get the amount of earned income used to figure your 2004 EIC by calling 1-866-562-5227. Turbotax military edition You can also get this information by visiting the IRS website at www. Turbotax military edition irs. Turbotax military edition gov. Turbotax military edition   If you prefer to figure your 2004 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Turbotax military edition See Request for Copy or Transcript of Tax Return on page 16. Turbotax military edition Additional Exemption for Housing Individuals Displaced by Hurricane Katrina You may be able to claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by Hurricane Katrina. Turbotax military edition The additional exemption amount is claimed on new Form 8914. Turbotax military edition The additional exemption amount is allowable once per taxpayer for a specific individual in 2005 or 2006, but not in both years. Turbotax military edition The maximum additional exemption amount you can claim for all displaced individuals is $2,000 ($1,000 if married filing separately). Turbotax military edition The additional exemption amount you claim for displaced individuals in 2005 will reduce the $2,000 maximum for 2006. Turbotax military edition 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. Turbotax military edition If married filing separately, only one spouse may claim the additional exemption amount for a specific displaced individual. Turbotax military edition 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). Turbotax military edition To qualify as a displaced individual, the individual: Must have had his or her main home in the Hurricane Katrina disaster area on August 28, 2005, and he or she must have been displaced from that home. Turbotax military edition If the individual's main home was located outside the core disaster area, that home must have been damaged by Hurricane Katrina or the individual must have been evacuated from that home because of Hurricane Katrina, 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. Turbotax military edition You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Turbotax military edition You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Turbotax military edition Food, clothing, or personal items consumed or used by the displaced individual. Turbotax military edition Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Turbotax military edition Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Turbotax military edition 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. Turbotax military edition 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. Turbotax military edition For more information, see Form 8914. Turbotax military edition Education Credits The education credits have been expanded for students attending an eligible educational institution located in the Gulf Opportunity Zone (GOZ students) for any tax year beginning in 2005 or 2006. Turbotax military edition The Hope credit for a GOZ student is increased to 100% of the first $2,000 in qualified education expenses and 50% of the next $2,000 of qualified education expenses for a maximum credit of $3,000 per student. Turbotax military edition The lifetime learning credit rate for a GOZ student is increased from 20% to 40%. Turbotax military edition The definition of qualified education expenses for a GOZ student also has been expanded. Turbotax military edition In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a GOZ student include the following. Turbotax military edition Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Turbotax military edition For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Turbotax military edition 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. Turbotax military edition 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. Turbotax military edition The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Turbotax military edition You will need to contact the eligible educational institution for qualified room and board costs. Turbotax military edition For more information, see Form 8863. Turbotax military edition Recapture of Federal Mortgage Subsidy 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. Turbotax military edition 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. Turbotax military edition This amount is increased to $150,000 if the loan was provided before 2011 and was used to: Repair damage caused by Hurricane Katrina to a residence in the Hurricane Katrina disaster area, or Alter, repair, or improve an existing owner-occupied residence in the GO Zone, Rita GO Zone, or Wilma GO Zone. Turbotax military edition Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Generally, discharges of nonbusiness debts (such as mortgages) made after August 24, 2005, and before January 1, 2007, are excluded from income for individuals whose main home was in the Hurricane Katrina disaster area on August 25, 2005. Turbotax military edition If the individual's main home was located outside the core disaster area, the individual also must have had an economic loss because of Hurricane Katrina. Turbotax military edition 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. Turbotax military edition This relief does not apply to any debt secured by real property located outside the Hurricane Katrina disaster area. Turbotax military edition You may also have to reduce certain tax attributes by the amount excluded. Turbotax military edition For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Turbotax military edition Tax Relief for Temporary Relocation Under the Gulf Opportunity Zone Act of 2005, the IRS may adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2005 or 2006 as a result of a temporary relocation caused by Hurricane Katrina, Rita, or Wilma. Turbotax military edition However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Turbotax military edition The IRS has exercised this authority as follows. Turbotax military edition 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 Hurricane Katrina, Rita, or Wilma. Turbotax military edition 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 Hurricane Katrina, Rita, or Wilma. Turbotax military edition You can treat as a student an individual who enrolled in school before August 25, 2005, and who is unable to attend classes because of Hurricane Katrina, for each month of the enrollment period that individual is prevented by Hurricane Katrina from attending school as planned. Turbotax military edition You can treat as a student an individual who enrolled in school before September 23, 2005, and who is unable to attend classes because of Hurricane Rita, for each month of the enrollment period that individual is prevented by Hurricane Rita from attending school as planned. Turbotax military edition You can treat as a student an individual who enrolled in school before October 23, 2005, and who is unable to attend classes because of Hurricane Wilma, for each month of the enrollment period that individual is prevented by Hurricane Wilma from attending school as planned. Turbotax military edition Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified Gulf Opportunity (GO) Zone property (as defined below) you place in service after August 27, 2005. Turbotax military edition The allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Turbotax military edition The special allowance applies only for the first year the property is placed in service. Turbotax military edition The allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Turbotax military edition There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Turbotax military edition You can elect not to deduct the special GO Zone depreciation allowance for qualified property. Turbotax military edition If you make this election for any property, it applies to all property in the same class placed in service during the year. Turbotax military edition Qualified GO Zone property. Turbotax military edition   Property that qualifies for the special GO Zone depreciation allowance includes the following. Turbotax military edition Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Turbotax military edition Water utility property. Turbotax military edition Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Turbotax military edition (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Turbotax military edition ) Qualified leasehold improvement property. Turbotax military edition Nonresidential real property and residential rental property. Turbotax military edition   For more information on this property, see Publication 946. Turbotax military edition Other tests to be met. Turbotax military edition   To be qualified GO Zone property, the property must also meet all of the following tests. Turbotax military edition You must have acquired the property, by purchase, after August 27, 2005, but only if no binding written contract for the acquisition was in effect before August 28, 2005. Turbotax military edition The property must be placed in service before 2008 (2009 in the case of nonresidential real property and residential rental property). Turbotax military edition Substantially all of the use of the property must be in the GO Zone and in the active conduct of your trade or business in the GO Zone. Turbotax military edition The original use of the property in the GO Zone must begin with you after August 27, 2005. Turbotax military edition Used property can be qualified GO Zone property if it has not previously been used within the GO Zone. Turbotax military edition Also, additional capital expenditures you incurred after August 27, 2005, to recondition or rebuild your property meet the original use test if the original use of the property in the GO Zone began with you. Turbotax military edition Excepted property. Turbotax military edition   Qualified GO Zone property does not include any of the following. Turbotax military edition Property required to be depreciated using the Alternative Depreciation System (ADS). Turbotax military edition Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Turbotax military edition Property for which you are claiming a commercial revitalization deduction. Turbotax military edition Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. Turbotax military edition Any gambling or animal racing property (as defined below). Turbotax military edition Property in the same class as that for which you elected not to claim the special GO Zone depreciation allowance. Turbotax military edition   Gambling or animal racing property is: Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and The portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Turbotax military edition Recapture of special allowance. Turbotax military edition   If, in any year after the year you claim the special allowance, the property ceases to be qualified GO Zone property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Turbotax military edition Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 Gulf Opportunity (GO) Zone property (as defined later) placed in service in the GO Zone. Turbotax military edition Increased dollar limit. Turbotax military edition   The limit on the section 179 deduction ($105,000 for 2005, $108,000 for 2006) for qualified section 179 GO Zone property acquired after August 27, 2005, is increased by the smaller of: $100,000, or The cost of qualified section 179 GO Zone property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Turbotax military edition   The amount for which you can make the election is reduced if the cost of all qualified section 179 GO Zone property you placed in service during the year exceeds $420,000 for 2005 ($430,000 for 2006) increased by the smaller of: $600,000, or The cost of qualified section 179 GO Zone property placed in service during the year. Turbotax military edition Qualified section 179 GO Zone property. Turbotax military edition   Qualified section 179 GO Zone property is section 179 property that is qualified GO Zone property (explained earlier under Special Depreciation Allowance). Turbotax military edition Section 179 property does not include nonresidential real property or residential rental property. Turbotax military edition For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Turbotax military edition Work Opportunity Credit For the work opportunity credit, the definition of “targeted group employee” has been expanded to include a Hurricane Katrina employee. Turbotax military edition Hurricane Katrina employee. Turbotax military edition   A Hurricane Katrina employee is: A person who, on August 28, 2005, had a main home in the core disaster area and, within a two-year period beginning on that date, is hired to perform services principally in the core disaster area; or A person who, on August 28, 2005, had a main home in the core disaster area, was displaced from that main home as a result of Hurricane Katrina, and was hired during the period beginning on August 28, 2005, and ending on December 31, 2005. Turbotax military edition Qualified wages. Turbotax military edition   Generally, qualified wages do not include wages you paid to a targeted group employee who worked for you previously. Turbotax military edition However, wages will qualify if: You paid them to an employee who is a Hurricane Katrina employee, The employee was not in your employment on August 28, 2005, and This is your first hire of the employee as a Hurricane Katrina employee after August 28, 2005. Turbotax military edition   For more information, see Form 5884. Turbotax military edition Certification requirements. Turbotax military edition   An employee must provide to the employer reasonable evidence that he or she is a Hurricane Katrina employee. Turbotax military edition An employer may accept a completed Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, as such evidence. Turbotax military edition The certification requirements described in Form 8850 do not apply to a Hurricane Katrina employee. Turbotax military edition Do not send any Forms 8850 that have only box 1 checked to the state employment security agency. Turbotax military edition Instead, the employer should keep these Forms 8850 with the employer's other records. Turbotax military edition For more information, see Form 8850 and its instructions. Turbotax military edition Employee Retention Credit An eligible employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone, the Rita GO Zone, or the Wilma GO Zone can claim the employee retention credit. Turbotax military edition The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Turbotax military edition Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Turbotax military edition Use Form 5884-A to claim the credit. Turbotax military edition See the following rules and definitions for each hurricane. Turbotax military edition Employers affected by Hurricane Katrina. Turbotax military edition   The following definitions apply to employers affected by Hurricane Katrina. Turbotax military edition Eligible employer. Turbotax military edition   For this purpose, an eligible employer is any employer who conducted an active trade or business on August 28, 2005, in the GO Zone and whose trade or business was inoperable on any day after August 28, 2005, and before January 1, 2006, because of damage caused by Hurricane Katrina. Turbotax military edition Eligible employee. Turbotax military edition   For this purpose, an eligible employee is an employee whose principal place of employment on August 28, 2005, with such eligible employer was in the GO Zone. Turbotax military edition An employee is not an eligible employee for purposes of Hurricane Katrina if the employee is treated as an eligible employee for the work opportunity credit. Turbotax military edition Employers affected by Hurricane Rita. Turbotax military edition   The following definitions apply to employers affected by Hurricane Rita. Turbotax military edition Eligible employer. Turbotax military edition   For this purpose, an eligible employer is any employer who conducted an active trade or business on September 23, 2005, in the Rita GO Zone and whose trade or business was inoperable on any day after September 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Rita. Turbotax military edition Eligible employee. Turbotax military edition   For this purpose, an eligible employee is an employee whose principal place of employment on September 23, 2005, with such eligible employer was in the Rita GO Zone. Turbotax military edition An employee is not an eligible employee for purposes of Hurricane Rita if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina employee retention credit. Turbotax military edition Employers affected by Hurricane Wilma. Turbotax military edition   The following definitions apply to employers affected by Hurricane Wilma. Turbotax military edition Eligible employer. Turbotax military edition   For this purpose, an eligible employer is any employer who conducted an active trade or business on October 23, 2005, in the Wilma GO Zone and whose trade or business was inoperable on any day after October 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Wilma. Turbotax military edition Eligible employee. Turbotax military edition   For this purpose, an eligible employee is an employee whose principal place of employment on October 23, 2005, with such eligible employer was in the Wilma GO Zone. Turbotax military edition An employee is not an eligible employee for purposes of Hurricane Wilma if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina or Rita employee retention credit. Turbotax military edition Qualified wages. Turbotax military edition   Qualified wages are wages you paid or incurred before January 1, 2006, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable hurricane, and ending on the date your trade or business resumed significant operations at that place. Turbotax military edition In addition, the wages must have been paid or incurred after the following date. Turbotax military edition August 28, 2005, for Hurricane Katrina. Turbotax military edition September 23, 2005, for Hurricane Rita. Turbotax military edition October 23, 2005, for Hurricane Wilma. Turbotax military edition    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. Turbotax military edition    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Turbotax military edition Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Turbotax military edition Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Turbotax military edition   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. Turbotax military edition For a special rule that applies to railroad employees, see section 51(h)(1)(B). Turbotax military edition   Qualified wages do not include the following. Turbotax military edition Wages paid to your dependent or a related individual. Turbotax military edition See section 51(i)(1). Turbotax military edition 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. Turbotax military edition Wages for services of replacement workers during a strike or lockout. Turbotax military edition   For more information, see Form 5884-A. Turbotax military edition Hurricane Katrina Housing Credit An employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone can claim the Hurricane Katrina housing credit. Turbotax military edition 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 January 1, 2006, through July 1, 2006. Turbotax military edition 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). Turbotax military edition Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Turbotax military edition The employer must use Form 5884-A to claim the credit. Turbotax military edition A qualified employee is an individual who had a main home in the GO Zone on August 28, 2005, and who performs substantially all employment services in the GO Zone for the employer furnishing the lodging. Turbotax military edition The employee cannot be your dependent or a related individual. Turbotax military edition See section 51(i)(1). Turbotax military edition For more information, see Form 5884-A. Turbotax military edition Reforestation Costs You may be able to elect to deduct a limited amount of reforestation costs for each qualified timber property. Turbotax military edition The deduction for any tax year generally is limited to $10,000 ($5,000 if married filing separately, $0 for a trust). Turbotax military edition However, this limit is increased if you paid or incurred reforestation costs after the applicable date below and any portion of the qualified timber property is located in one of the following areas. Turbotax military edition August 27, 2005, if any portion of the property is located in the GO Zone. Turbotax military edition September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Turbotax military edition October 22, 2005, if any portion of the property is located in the Wilma GO Zone. Turbotax military edition The limit for each qualified timber property is increased by the smaller of: $10,000 ($5,000 if married filing separately, $0 for a trust), or The amount of reforestation costs you paid or incurred after the applicable date for the qualified timber property, any portion of which is located in the zone described above. Turbotax military edition The increase in the limit applies only to costs paid or incurred before 2008. Turbotax military edition However, these rules do not apply to any timber producer who: Held more than 500 acres of qualified timber property at any time during the tax year, Is a corporation with stock publicly traded on an established securities market, or Is a real estate investment trust. Turbotax military edition For more information about the election to deduct reforestation costs, see chapter 8 in Publication 535, Business Expenses. Turbotax military edition Demolition and Clean-up Costs You can elect to deduct 50% of any qualified GO Zone clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Turbotax military edition Qualified GO Zone clean-up costs are any amounts paid or incurred after August 27, 2005, and before January 1, 2008, for the removal of debris from, or the demolition of structures on, real property located in the GO Zone 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. Turbotax military edition Increase in Rehabilitation Tax Credit The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred after August 27, 2005, and before January 1, 2009, on buildings located in the GO Zone as follows. Turbotax military edition For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Turbotax military edition For certified historic structures, the credit percentage is increased from 20% to 26%. Turbotax military edition For more information, see Form 3468, Investment Credit. Turbotax military edition Request for Copy or Transcript of Tax Return Request for copy of tax return. Turbotax military edition   You can use Form 4506 to order a copy of your tax return. Turbotax military edition Generally, there is a $39. Turbotax military edition 00 fee for requesting each copy of a tax return. Turbotax military edition If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Hurricane Katrina”) is written in red across the top of the form when filed. Turbotax military edition Request for transcript of tax return. Turbotax military edition   You can use Form 4506-T to order a free transcript of your tax return. Turbotax military edition A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Turbotax military edition You can also call 1-800-829-1040 to order a transcript. Turbotax military edition How To Get Tax Help Special IRS assistance. Turbotax military edition   The IRS is providing special help for those affected by Hurricane Katrina, Rita, or Wilma, as well as survivors and personal representatives of the victims. Turbotax military edition 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 Hurricane Katrina, Rita, or Wilma, or who have other tax issues related to the hurricanes. Turbotax military edition Call 1-866-562-5227 Monday through Friday In English-7 a. Turbotax military edition m. Turbotax military edition to 10 p. Turbotax military edition m. Turbotax military edition local time In Spanish-8 a. Turbotax military edition m. Turbotax military edition to 9:30 p. Turbotax military edition m. Turbotax military edition local time   The IRS website at www. Turbotax military edition irs. Turbotax military edition gov has notices and other tax relief information. Turbotax military edition Check it periodically for any new guidance. Turbotax military edition Other help from the IRS. Turbotax military edition   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Turbotax military edition By selecting the method that is best for you, you will have quick and easy access to tax help. Turbotax military edition Contacting your Taxpayer Advocate. Turbotax military edition   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Turbotax military edition   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Turbotax military edition While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Turbotax military edition   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778. Turbotax military edition Call, write, or fax the Taxpayer Advocate office in your area. Turbotax military edition Call 1-800-829-4059 if you are a TTY/TDD user. Turbotax military edition Visit www. Turbotax military edition irs. Turbotax military edition gov/advocate. Turbotax military edition   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). Turbotax military edition Free tax services. Turbotax military edition   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Turbotax military edition It contains a list of free tax publications and an index of tax topics. Turbotax military edition It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Turbotax military edition Internet. Turbotax military edition You can access the IRS website 24 hours a day, 7 days a week, at www. Turbotax military edition irs. Turbotax military edition gov to: E-file your return. Turbotax military edition Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Turbotax military edition Check the status of your refund. Turbotax military edition Click on Where's My Refund. Turbotax military edition Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Turbotax military edition Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Turbotax military edition Download forms, instructions, and publications. Turbotax military edition Order IRS products online. Turbotax military edition Research your tax questions online. Turbotax military edition Search publications online by topic or keyword. Turbotax military edition View Internal Revenue Bulletins (IRBs) published in the last few years. Turbotax military edition Figure your withholdin