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Volunteer Income Tax Assistance Program

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Volunteer Income Tax Assistance Program

Volunteer income tax assistance program Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. Volunteer income tax assistance program Tax-deferred plans. Volunteer income tax assistance program Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. Volunteer income tax assistance program Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. Volunteer income tax assistance program S. Volunteer income tax assistance program Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. Volunteer income tax assistance program That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. Volunteer income tax assistance program Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. Volunteer income tax assistance program Saving clause. Volunteer income tax assistance program   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. Volunteer income tax assistance program S. Volunteer income tax assistance program citizens) or of the United States to tax its residents or citizens (including U. Volunteer income tax assistance program S. Volunteer income tax assistance program citizens who are residents of the foreign country). Volunteer income tax assistance program This provision is known as the “saving clause. Volunteer income tax assistance program ”   For example, an individual who is a U. Volunteer income tax assistance program S. Volunteer income tax assistance program citizen and a resident of Canada may have dividend income from a U. Volunteer income tax assistance program S. Volunteer income tax assistance program corporation. Volunteer income tax assistance program The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. Volunteer income tax assistance program Even though a resident of Canada, the individual is a U. Volunteer income tax assistance program S. Volunteer income tax assistance program citizen and the saving clause overrides the treaty article that limits the U. Volunteer income tax assistance program S. Volunteer income tax assistance program tax to 15%. Volunteer income tax assistance program    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. Volunteer income tax assistance program Treaty-based position. Volunteer income tax assistance program   If you take the position that any U. Volunteer income tax assistance program S. Volunteer income tax assistance program tax is overruled or otherwise reduced by a U. Volunteer income tax assistance program S. Volunteer income tax assistance program treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. Volunteer income tax assistance program Personal Services A U. Volunteer income tax assistance program S. Volunteer income tax assistance program citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. Volunteer income tax assistance program Income from employment (Article XV). Volunteer income tax assistance program   Income U. Volunteer income tax assistance program S. Volunteer income tax assistance program residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. Volunteer income tax assistance program If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. Volunteer income tax assistance program    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. Volunteer income tax assistance program Example. Volunteer income tax assistance program You are a U. Volunteer income tax assistance program S. Volunteer income tax assistance program resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. Volunteer income tax assistance program During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. Volunteer income tax assistance program Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. Volunteer income tax assistance program Pay received by a U. Volunteer income tax assistance program S. Volunteer income tax assistance program resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. Volunteer income tax assistance program S. Volunteer income tax assistance program resident is exempt from Canadian tax. Volunteer income tax assistance program Income from self-employment (Article VII). Volunteer income tax assistance program   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. Volunteer income tax assistance program This income is treated as business profits, and deductions similar to those allowed under U. Volunteer income tax assistance program S. Volunteer income tax assistance program law are allowable. Volunteer income tax assistance program   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. Volunteer income tax assistance program The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. Volunteer income tax assistance program   You may be considered to have a permanent establishment if you meet certain conditions. Volunteer income tax assistance program For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). Volunteer income tax assistance program Public entertainers (Article XVI). Volunteer income tax assistance program   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. Volunteer income tax assistance program However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. Volunteer income tax assistance program Compensation paid by the U. Volunteer income tax assistance program S. Volunteer income tax assistance program Government (Article XIX). Volunteer income tax assistance program   Wages, salaries, and similar income (other than pensions) paid to a U. Volunteer income tax assistance program S. Volunteer income tax assistance program citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. Volunteer income tax assistance program   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. Volunteer income tax assistance program Students and apprentices (Article XX). Volunteer income tax assistance program   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. Volunteer income tax assistance program The recipient must be or must have been a U. Volunteer income tax assistance program S. Volunteer income tax assistance program resident immediately before visiting Canada. Volunteer income tax assistance program   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. Volunteer income tax assistance program Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. Volunteer income tax assistance program S. Volunteer income tax assistance program residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). Volunteer income tax assistance program Canadian pensions and annuities paid to U. Volunteer income tax assistance program S. Volunteer income tax assistance program residents may be taxed by the United States, but the amount of any pension included in income for U. Volunteer income tax assistance program S. Volunteer income tax assistance program tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. Volunteer income tax assistance program Pensions. Volunteer income tax assistance program   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. Volunteer income tax assistance program It includes pensions paid by private employers and the government for services rendered. Volunteer income tax assistance program   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. Volunteer income tax assistance program   Pensions do not include social security benefits. Volunteer income tax assistance program Roth IRAs. Volunteer income tax assistance program   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. Volunteer income tax assistance program S. Volunteer income tax assistance program tax if paid to a U. Volunteer income tax assistance program S. Volunteer income tax assistance program resident. Volunteer income tax assistance program In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. Volunteer income tax assistance program However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. Volunteer income tax assistance program Tax-deferred plans. Volunteer income tax assistance program   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. Volunteer income tax assistance program S. Volunteer income tax assistance program tax, even if it is not distributed. Volunteer income tax assistance program However, a U. Volunteer income tax assistance program S. Volunteer income tax assistance program citizen or resident can elect to defer U. Volunteer income tax assistance program S. Volunteer income tax assistance program tax on income from the plan until the income is distributed. Volunteer income tax assistance program Form 8891 is used to make the election. Volunteer income tax assistance program Annuities. Volunteer income tax assistance program    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). Volunteer income tax assistance program Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. Volunteer income tax assistance program Special rules. Volunteer income tax assistance program    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. Volunteer income tax assistance program Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. Volunteer income tax assistance program Social security benefits. Volunteer income tax assistance program   U. Volunteer income tax assistance program S. Volunteer income tax assistance program social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. Volunteer income tax assistance program Alimony. Volunteer income tax assistance program   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. Volunteer income tax assistance program S. Volunteer income tax assistance program residents are exempt from Canadian tax. Volunteer income tax assistance program For purposes of U. Volunteer income tax assistance program S. Volunteer income tax assistance program tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. Volunteer income tax assistance program Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. Volunteer income tax assistance program Dividends (Article X). Volunteer income tax assistance program   For Canadian source dividends received by U. Volunteer income tax assistance program S. Volunteer income tax assistance program residents, the Canadian income tax generally may not be more than 15%. Volunteer income tax assistance program   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. Volunteer income tax assistance program However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. Volunteer income tax assistance program   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. Volunteer income tax assistance program Interest (Article XI). Volunteer income tax assistance program   Generally, Canadian source interest received by U. Volunteer income tax assistance program S. Volunteer income tax assistance program residents is exempt from Canadian income tax. Volunteer income tax assistance program   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. Volunteer income tax assistance program Gains from the sale of property (Article XIII). Volunteer income tax assistance program   Generally, gains from the sale of personal property by a U. Volunteer income tax assistance program S. Volunteer income tax assistance program resident having no permanent establishment in Canada are exempt from Canadian income tax. Volunteer income tax assistance program However, the exemption from Canadian tax does not apply to gains realized by U. Volunteer income tax assistance program S. Volunteer income tax assistance program residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. Volunteer income tax assistance program   If the property subject to Canadian tax is a capital asset and was owned by the U. Volunteer income tax assistance program S. Volunteer income tax assistance program resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. Volunteer income tax assistance program Royalties (Article XII). Volunteer income tax assistance program   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. Volunteer income tax assistance program   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. Volunteer income tax assistance program   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. Volunteer income tax assistance program Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. Volunteer income tax assistance program Gambling losses. Volunteer income tax assistance program   Canadian residents may deduct gambling losses in the U. Volunteer income tax assistance program S. Volunteer income tax assistance program against gambling winnings in the U. Volunteer income tax assistance program S. Volunteer income tax assistance program in the same manner as a U. Volunteer income tax assistance program S. Volunteer income tax assistance program resident. Volunteer income tax assistance program Charitable Contributions United States income tax return. Volunteer income tax assistance program   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. Volunteer income tax assistance program Besides being subject to the overall limits applicable to all your charitable contributions under U. Volunteer income tax assistance program S. Volunteer income tax assistance program tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. Volunteer income tax assistance program S. Volunteer income tax assistance program percentage limits on charitable contributions, applied to your Canadian source income. Volunteer income tax assistance program If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. Volunteer income tax assistance program Example. Volunteer income tax assistance program You are a U. Volunteer income tax assistance program S. Volunteer income tax assistance program citizen living in Canada. Volunteer income tax assistance program You have both U. Volunteer income tax assistance program S. Volunteer income tax assistance program and Canadian source income. Volunteer income tax assistance program During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. Volunteer income tax assistance program S. Volunteer income tax assistance program tax law if they were U. Volunteer income tax assistance program S. Volunteer income tax assistance program organizations. Volunteer income tax assistance program To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. Volunteer income tax assistance program S. Volunteer income tax assistance program income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. Volunteer income tax assistance program S. Volunteer income tax assistance program income tax law. Volunteer income tax assistance program Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. Volunteer income tax assistance program S. Volunteer income tax assistance program income tax law. Volunteer income tax assistance program The appropriate percentage limit for U. Volunteer income tax assistance program S. Volunteer income tax assistance program tax purposes is applied to your total adjusted gross income from all sources. Volunteer income tax assistance program Qualified charities. Volunteer income tax assistance program   These Canadian organizations must meet the qualifications that a U. Volunteer income tax assistance program S. Volunteer income tax assistance program charitable organization must meet under U. Volunteer income tax assistance program S. Volunteer income tax assistance program tax law. Volunteer income tax assistance program Usually an organization will notify you if it qualifies. Volunteer income tax assistance program For further information on charitable contributions and the U. Volunteer income tax assistance program S. Volunteer income tax assistance program percentage limits, see Publication 526, Charitable Contributions. Volunteer income tax assistance program Canadian income tax return. Volunteer income tax assistance program   Under certain conditions, contributions to qualified U. Volunteer income tax assistance program S. Volunteer income tax assistance program charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. Volunteer income tax assistance program Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. Volunteer income tax assistance program In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. Volunteer income tax assistance program For detailed discussions of the U. Volunteer income tax assistance program S. Volunteer income tax assistance program income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. Volunteer income tax assistance program See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. Volunteer income tax assistance program S. Volunteer income tax assistance program citizens residing in Canada. Volunteer income tax assistance program Competent Authority Assistance Under Article XXVI, a U. Volunteer income tax assistance program S. Volunteer income tax assistance program citizen or resident may request assistance from the U. Volunteer income tax assistance program S. Volunteer income tax assistance program competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. Volunteer income tax assistance program The U. Volunteer income tax assistance program S. Volunteer income tax assistance program competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. Volunteer income tax assistance program If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. Volunteer income tax assistance program It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. Volunteer income tax assistance program This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Volunteer income tax assistance program For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. Volunteer income tax assistance program irs. Volunteer income tax assistance program gov/irb/2006-49_IRB/ar13. Volunteer income tax assistance program html. Volunteer income tax assistance program The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. Volunteer income tax assistance program , NW Routing: MA3-322A Washington, D. Volunteer income tax assistance program C. Volunteer income tax assistance program 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. Volunteer income tax assistance program S. Volunteer income tax assistance program taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. Volunteer income tax assistance program This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. Volunteer income tax assistance program For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. Volunteer income tax assistance program Attach your protective claim to your request for competent authority assistance. Volunteer income tax assistance program Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. Volunteer income tax assistance program How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. Volunteer income tax assistance program Text of Treaty You can get the text of the U. Volunteer income tax assistance program S. Volunteer income tax assistance program —Canada income tax treaty from: Superintendent of Documents U. Volunteer income tax assistance program S. Volunteer income tax assistance program Government Printing Office P. Volunteer income tax assistance program O. Volunteer income tax assistance program Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. Volunteer income tax assistance program gov. Volunteer income tax assistance program U. Volunteer income tax assistance program S. Volunteer income tax assistance program Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. Volunteer income tax assistance program To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. Volunteer income tax assistance program S. Volunteer income tax assistance program Embassy or consulate. Volunteer income tax assistance program Mail. Volunteer income tax assistance program For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. Volunteer income tax assistance program You can call the IRS for help at (267) 941-1000 (not a toll-free call). Volunteer income tax assistance program Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. Volunteer income tax assistance program The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. Volunteer income tax assistance program S. Volunteer income tax assistance program ) or on the Internet at www. Volunteer income tax assistance program cra-arc. Volunteer income tax assistance program gc. Volunteer income tax assistance program ca. Volunteer income tax assistance program Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Freedom and Noble Wildfires in Oklahoma

OK-2012-09, Aug. 23, 2012

Updated 9/27/2012 to include Noble Wildfire and include Cleveland County.

OKLAHOMA CITY — Victims of the Freedom and Noble Wildfires that began on Aug. 3, 2012, in parts of Oklahoma may qualify for tax relief from the Internal Revenue Service.

The President has declared Creek and Cleveland counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 3, and on or before Oct. 2, have been postponed to Oct. 2, 2012. This includes the quarterly estimated tax payment due on Sept. 17, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 3, and on or before Aug. 20, as long as the deposits are made by Aug. 20, 2012.

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

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

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 2 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 3 and on or before Oct. 2.

The IRS also gives affected taxpayers until Oct. 2 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 3 and on or before Oct. 2.

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

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 3 and on or before Aug. 20 provided the taxpayer makes these deposits by Aug. 20.

Casualty Losses

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

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

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “OKLAHOMA/FREEDOM WILDFIRE” or "OKLAHOMA/NOBLE WILDFIRE" at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

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

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

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

Page Last Reviewed or Updated: 14-Aug-2013

The Volunteer Income Tax Assistance Program

Volunteer income tax assistance program Index A Assessment of tax, Assessment of tax. Volunteer income tax assistance program Assistance (see Tax help) B Bankruptcy Code tax compliance, Bankruptcy Code Tax Compliance Requirements Returns due after filing, Tax Returns Due After the Bankruptcy Filing Returns due before chapter 13 filing, Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Bankruptcy estate, Taxes and the Bankruptcy Estate Attribute carryovers, Carrybacks from the debtor's activities. Volunteer income tax assistance program Carrybacks, Carrybacks from the debtor's activities. Volunteer income tax assistance program Disclosure of return information, Disclosure of bankruptcy estate's return information to debtor. Volunteer income tax assistance program Employer identification number, Employer identification number. Volunteer income tax assistance program , Employer identification number. Volunteer income tax assistance program Estimated tax, Estimated tax – Form 1041-ES. Volunteer income tax assistance program Return filing requirements, Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Separate taxable entity, Separate taxable entity. Volunteer income tax assistance program Transfer of assets, Transfer of assets between debtor and bankruptcy estate. Volunteer income tax assistance program C Conversion or dismissal chapter 11 case, Conversion or dismissal of chapter 11 cases. Volunteer income tax assistance program Corporations, Corporations Filing requirements, Corporations Tax-free reorganizations, Tax-Free Reorganizations D Debt cancellation, Debt Cancellation Bankruptcy exclusion, Bankruptcy case exclusion. Volunteer income tax assistance program Corporations, Corporations Insolvency exclusion, Insolvency exclusion. Volunteer income tax assistance program Partnerships, Partnerships S corporations, S Corporations Deductions and credits, Bankruptcy Estate Deductions and Credits Administrative expenses, Administrative expenses. Volunteer income tax assistance program Discharge of tax, Discharge of Unpaid Tax Disclosure of return information, Disclosure of debtor's return information to trustee. Volunteer income tax assistance program , Disclosure of return information to trustee. Volunteer income tax assistance program Dismissal of case Amended return, Dismissal of bankruptcy case. Volunteer income tax assistance program E Election to end tax year: Form 1040, Debtor's Election To End Tax Year – Form 1040 Annualizing taxable income, Annualizing taxable income. Volunteer income tax assistance program Election by spouse, Election by debtor's spouse. Volunteer income tax assistance program Filing requirements, Making the Election - Filing Requirements Short tax years, Short tax years. Volunteer income tax assistance program Employment taxes, Employment taxes. Volunteer income tax assistance program , Employment Taxes Examination of return, Examination of return. Volunteer income tax assistance program F Free tax services, How To Get Tax Help H Help (see Tax help) I Individuals in Chapter 12 or 13, Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11, Individuals in Chapter 7 or 11 Gross income chapter 11 case, Income of the estate in individual chapter 11 cases. Volunteer income tax assistance program Gross income chapter 7 case, Income of the estate in individual chapter 7 cases. Volunteer income tax assistance program J Jurisdiction over tax matters, Court Jurisdiction Over Tax Matters Bankruptcy Court, Bankruptcy Court Tax Court, Tax Court M More information (see Tax help) O Ordering tax return transcripts, Ordering tax transcripts and copies of returns. Volunteer income tax assistance program P Partnerships, filing requirements, Partnerships Payment of tax claim, Federal Tax Claims Eighth priority taxes, Unsecured Tax Claims Second, third, fourth priority taxes, Higher priority taxes. Volunteer income tax assistance program Secured tax claims, Secured tax claims. Volunteer income tax assistance program Penalties, Penalties. Volunteer income tax assistance program Relief from penalties, Relief from certain penalties. Volunteer income tax assistance program Publications (see Tax help) R Request for prompt tax determination, Prompt Determination Requests Request for refund, Requests for refund or credit S Statute of limitations collections, Statute of limitations for collection. Volunteer income tax assistance program T Tax attributes, Reduction of Tax Attributes Basis reduction, Basis. Volunteer income tax assistance program , Basis Reduction Carryovers, Attribute carryovers. Volunteer income tax assistance program Order of reduction, Order of reduction. Volunteer income tax assistance program Reduction of, Reduction of Tax Attributes Tax help, How To Get Tax Help Tax reporting chapter 11 cases, Tax Reporting – Chapter 11 Cases Employment tax returns, Tax Reporting – Chapter 11 Cases Information returns, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Volunteer income tax assistance program Self-employment taxes, Self-employment taxes in individual chapter 11 cases. Volunteer income tax assistance program Wage reporting, tax withholding, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Volunteer income tax assistance program Tax return: Form 1041, Figuring tax due. Volunteer income tax assistance program Figuring tax due, Filing Requirements Payment of tax due, Payment of Tax Due When to file, When to file. 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