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Can I Efile A 2012 Tax Return

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Can I Efile A 2012 Tax Return

Can i efile a 2012 tax return 1. Can i efile a 2012 tax return   Canceled Debts Table of Contents General RulesForm 1099-C Discounts and loan modifications Sales or other dispositions (such as foreclosures and repossessions) Abandonments Stockholder debt This chapter discusses the tax treatment of canceled debts. Can i efile a 2012 tax return General Rules Generally, if a debt for which you are personally liable is forgiven or discharged for less than the full amount owed, the debt is considered canceled in whatever amount it remained unpaid. Can i efile a 2012 tax return There are exceptions to this rule, discussed under Exceptions , later. Can i efile a 2012 tax return Generally, you must include the canceled debt in your income. Can i efile a 2012 tax return However, you may be able to exclude the canceled debt. Can i efile a 2012 tax return See Exclusions , later. Can i efile a 2012 tax return Example. Can i efile a 2012 tax return John owed $1,000 to Mary. Can i efile a 2012 tax return Mary agreed to accept and John paid $400 in satisfaction of the entire debt. Can i efile a 2012 tax return John has canceled debt of $600. Can i efile a 2012 tax return Example. Can i efile a 2012 tax return Margaret owed $1,000 to Henry. Can i efile a 2012 tax return Henry and Margaret agreed that Margaret would provide Henry with services (instead of money) in full satisfaction of the debt. Can i efile a 2012 tax return Margaret does not have canceled debt. Can i efile a 2012 tax return Instead, she has income from services. Can i efile a 2012 tax return A debt includes any indebtedness: For which you are liable, or Subject to which you hold property. Can i efile a 2012 tax return Debt for which you are personally liable is recourse debt. Can i efile a 2012 tax return All other debt is nonrecourse debt. Can i efile a 2012 tax return If you are not personally liable for the debt, you do not have ordinary income from the cancellation of debt unless you retain the collateral and either: The lender offers a discount for the early payment of the debt, or The lender agrees to a loan modification that results in the reduction of the principal balance of the debt. Can i efile a 2012 tax return See Discounts and loan modifications , later. Can i efile a 2012 tax return However, upon the disposition of the property securing a nonrecourse debt, the amount realized includes the entire unpaid amount of the debt, not just the FMV of the property. Can i efile a 2012 tax return As a result, you may realize a gain or loss if the outstanding debt immediately before the disposition is more or less than your adjusted basis in the property. Can i efile a 2012 tax return For more details on figuring your gain or loss, see chapter 2 of this publication or see Publication 544. Can i efile a 2012 tax return There are several exceptions and exclusions that may result in part or all of a canceled debt being nontaxable. Can i efile a 2012 tax return See Exceptions and Exclusions, later. Can i efile a 2012 tax return You must report any taxable canceled debt as ordinary income on: Form 1040 or Form 1040NR, line 21, if the debt is a nonbusiness debt; Schedule C (Form 1040), line 6 (or Schedule C-EZ (Form 1040), line 1), if the debt is related to a nonfarm sole proprietorship; Schedule E (Form 1040), line 3, if the debt is related to nonfarm rental of real property; Form 4835, line 6, if the debt is related to a farm rental activity for which you use Form 4835 to report farm rental income based on crops or livestock produced by a tenant; or Schedule F (Form 1040), line 8, if the debt is farm debt and you are a farmer. Can i efile a 2012 tax return Form 1099-C If you receive a Form 1099-C, that means an applicable entity has reported an identifiable event to the IRS regarding a debt you owe. Can i efile a 2012 tax return The identifiable event may be an actual cancellation of the debt or it may be an event the applicable entity is required, solely for purposes of reporting to the IRS, to treat as a cancellation of debt. Can i efile a 2012 tax return For information on the reasons an applicable entity files Form 1099-C, see Identifiable event codes, later. Can i efile a 2012 tax return Unless you meet one of the exceptions or exclusions discussed later, this canceled debt is ordinary income and must be reported on the appropriate form discussed above. Can i efile a 2012 tax return An applicable entity includes: A federal government agency, A financial institution, A credit union, and Any organization a significant trade or business of which is lending money. Can i efile a 2012 tax return Identifiable event codes. Can i efile a 2012 tax return    Box 6 of Form 1099-C should indicate the reason the creditor filed this form. Can i efile a 2012 tax return The codes shown in box 6 are explained below. Can i efile a 2012 tax return Also see the chart after the explanation for a quick reference guide for the codes used in Box 6. Can i efile a 2012 tax return Note. Can i efile a 2012 tax return Codes A through G and I identify specific occurrences resulting from an actual discharge of indebtedness. Can i efile a 2012 tax return However, Code H, Expiration of nonpayment testing period, does not necessarily identify an actual discharge of indebtedness. Can i efile a 2012 tax return Code A — Bankruptcy. Can i efile a 2012 tax return Code A is used to identify cancellation of debt as a result of a title 11 bankruptcy case. Can i efile a 2012 tax return See Bankruptcy , later. Can i efile a 2012 tax return Code B — Other judicial debt relief. Can i efile a 2012 tax return Code B is used to identify cancellation of debt as a result of a receivership, foreclosure, or similar federal or state court proceeding other than bankruptcy. Can i efile a 2012 tax return Code C — Statute of limitations or expiration of deficiency period. Can i efile a 2012 tax return Code C is used to identify cancellation of debt either when the statute of limitations for collecting the debt expires or when the statutory period for filing a claim or beginning a deficiency judgment proceeding expires. Can i efile a 2012 tax return In the case of the expiration of a statute of limitations, an identifiable event occurs only if and when your affirmative defense of the statute of limitations is upheld in a final judgment or decision in a judicial proceeding, and the period for appealing the judgment or decision has expired. Can i efile a 2012 tax return Code D — Foreclosure election. Can i efile a 2012 tax return Code D is used to identify cancellation of debt when the creditor elects foreclosure remedies that statutorily end or bar the creditor's right to pursue collection of the debt. Can i efile a 2012 tax return This event applies to a mortgage lender or holder who is barred from pursuing debt collection after a power of sale in the mortgage or deed of trust is exercised. Can i efile a 2012 tax return Code E — Debt relief from probate or similar proceeding. Can i efile a 2012 tax return Code E is used to identify cancellation of debt as a result of a probate court or similar legal proceeding. Can i efile a 2012 tax return Code F — By agreement. Can i efile a 2012 tax return Code F is used to identify cancellation of debt as a result of an agreement between the creditor and the debtor to cancel the debt at less than full consideration. Can i efile a 2012 tax return Code G — Decision or policy to discontinue collection. Can i efile a 2012 tax return Code G is used to identify cancellation of debt as a result of a decision or a defined policy of the creditor to discontinue collection activity and cancel the debt. Can i efile a 2012 tax return For purposes of this identifiable event, a defined policy includes both a written policy and the creditor's established business practice. Can i efile a 2012 tax return Code H — Expiration of nonpayment testing period. Can i efile a 2012 tax return Code H is used to indicate that the creditor has not received a payment on the debt during a testing period ending on December 31, 2013. Can i efile a 2012 tax return The testing period is a 36-month period increased by the number of months the creditor was prevented from engaging in collection activity by a stay in bankruptcy or similar bar under state or local law. Can i efile a 2012 tax return This identifiable event applies only for a creditor that is a financial institution or credit union (and certain of their subsidiaries), the Federal Deposit Insurance Corporation (FDIC), Resolution Trust Corporation (RTC), National Credit Union Administration (NCUA), and other Federal executive agencies. Can i efile a 2012 tax return Expiration of the nonpayment testing period does not necessarily result from an actual discharge of indebtedness. Can i efile a 2012 tax return Code I — Other actual discharge before identifiable event. Can i efile a 2012 tax return Code I is used to identify an actual cancellation of debt that occurs before any of the identifiable events described in codes A through H. Can i efile a 2012 tax return Form 1099-C Reference Guide for Box 6 Identifiable Event Codes A Bankruptcy B Other judicial debt relief C Statute of limitations or expiration of deficiency period D Foreclosure election E Debt relief from probate or similar proceeding F By agreement G Decision or policy to discontinue collection H Expiration of nonpayment testing period I Other actual discharge before identifiable event Even if you did not receive a Form 1099-C, you must report canceled debt as gross income on your tax return unless one of the exceptions or exclusions described later applies. Can i efile a 2012 tax return Amount of canceled debt. Can i efile a 2012 tax return    The amount in box 2 of Form 1099-C may represent some or all of the debt that has been canceled or treated as canceled. Can i efile a 2012 tax return The amount in box 2 will include principal and may include interest and other nonprincipal amounts (such as fees or penalties). Can i efile a 2012 tax return Unless you meet one of the exceptions or exclusions discussed later, the amount of the debt that has been canceled is ordinary income and must be reported on the appropriate form as discussed earlier. Can i efile a 2012 tax return Interest included in canceled debt. Can i efile a 2012 tax return    If any interest is included in the amount of canceled debt in box 2, it will be shown in box 3. Can i efile a 2012 tax return Whether the interest portion of the canceled debt must be included in your income depends on whether the interest would be deductible if you paid it. Can i efile a 2012 tax return See Deductible Debt under Exceptions, later. Can i efile a 2012 tax return Persons who each receive a Form 1099-C showing the full amount of debt. Can i efile a 2012 tax return    If you and another person were jointly and severally liable for a canceled debt, each of you may get a Form 1099-C showing the entire amount of the canceled debt. Can i efile a 2012 tax return However, you may not have to report that entire amount as income. Can i efile a 2012 tax return The amount, if any, you must report depends on all the facts and circumstances, including: State law, The amount of debt proceeds each person received, How much of any interest deduction from the debt was claimed by each person, How much of the basis of any co-owned property bought with the debt proceeds was allocated to each co-owner, and Whether the canceled debt qualifies for any of the exceptions or exclusions described in this publication. Can i efile a 2012 tax return See Example 3 under Insolvency, later. Can i efile a 2012 tax return Discounts and loan modifications If a lender discounts (reduces) the principal balance of a loan because you pay it off early, or agrees to a loan modification (a “workout”) that includes a reduction in the principal balance of a loan, the amount of the discount or the amount of principal reduction is canceled debt. Can i efile a 2012 tax return However, if the debt is nonrecourse and you did not retain the collateral, you do not have cancellation of the debt income. Can i efile a 2012 tax return The amount of the canceled debt must be included in income unless one of the exceptions or exclusions described later applies. Can i efile a 2012 tax return For more details, see Exceptions and Exclusions, later. Can i efile a 2012 tax return Sales or other dispositions (such as foreclosures and repossessions) Recourse debt. Can i efile a 2012 tax return   If you owned property that was subject to a recourse debt in excess of the FMV of the property, the lender's foreclosure or repossession of the property is treated as a sale or disposition of the property by you and may result in your realization of gain or loss. Can i efile a 2012 tax return The gain or loss on the disposition of the property is measured by the difference between the FMV of the property at the time of the disposition and your adjusted basis (usually your cost) in the property. Can i efile a 2012 tax return The character of the gain or loss (such as ordinary or capital) is determined by the character of the property. Can i efile a 2012 tax return If the lender forgives all or part of the amount of the debt in excess of the FMV of the property, the cancellation of the excess debt may result in ordinary income. Can i efile a 2012 tax return The ordinary income from the cancellation of debt (the excess of the canceled debt over the FMV of the property) must be included in your gross income reported on your tax return unless one of the exceptions or exclusions described later applies. Can i efile a 2012 tax return For more details, see Exceptions and Exclusions, later. Can i efile a 2012 tax return Nonrecourse debt. Can i efile a 2012 tax return   If you owned property that was subject to a nonrecourse debt in excess of the FMV of the property, the lender's foreclosure on the property does not result in ordinary income from the cancellation of debt. Can i efile a 2012 tax return The entire amount of the nonrecourse debt is treated as an amount realized on the disposition of the property. Can i efile a 2012 tax return The gain or loss on the disposition of the property is measured by the difference between the total amount realized (the entire amount of the nonrecourse debt plus the amount of cash and the FMV of any property received) and your adjusted basis in the property. Can i efile a 2012 tax return The character of the gain or loss is determined by the character of the property. Can i efile a 2012 tax return More information. Can i efile a 2012 tax return    See Publications 523, 544, and 551, and chapter 2 of this publication for more details. Can i efile a 2012 tax return Abandonments Recourse debt. Can i efile a 2012 tax return   If you abandon property that secures a debt for which you are personally liable (recourse debt) and the debt is canceled, you will realize ordinary income equal to the canceled debt. Can i efile a 2012 tax return You must report this income on your tax return unless one of the exceptions or exclusions described later applies. Can i efile a 2012 tax return For more details, see Exceptions and Exclusions, later. Can i efile a 2012 tax return This income is separate from any amount realized from the abandonment of the property. Can i efile a 2012 tax return For more details, see chapter 3. Can i efile a 2012 tax return Nonrecourse debt. Can i efile a 2012 tax return   If you abandon property that secures a debt for which you are not personally liable (nonrecourse debt), you may realize gain or loss but will not have cancellation of indebtedness income. Can i efile a 2012 tax return Stockholder debt If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution. Can i efile a 2012 tax return For more information, see Publication 542, Corporations. Can i efile a 2012 tax return Prev  Up  Next   Home   More Online Publications
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Tax Law Changes Related to Midwestern Disaster Areas

FS-2008-27, December 2008

WASHINGTON — The Heartland Disaster Tax Relief Act of 2008 provides certain tax breaks to help victims of the severe storms, flooding and tornadoes that occurred in Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Missouri, Minnesota, Nebraska and Wisconsin that the federal government declared a disaster during the period beginning May 20, 2008, and ending July 31, 2008.

The recently enacted legislation alters the tax code to help individuals who suffered losses as a result of the Midwestern Disasters and to make it easier for individuals and businesses to engage in charity to benefit those affected by the severe storms, flooding and tornadoes.

The counties in these states that encompass the “Midwestern Disaster Areas” are identified in Tables 1 and 2 at the end of this fact sheet. Taxpayers located in the counties listed in Table 1 are eligible for all portions of the relief made available to the Midwestern Disaster Areas by the recently enacted legislation. Those taxpayers located in the counties listed in Table 2 are eligible only for certain special tax provisions. For a more complete listing of the tax relief provisions that the Heartland Disaster Tax Relief Act of 2008 provides to taxpayers located in the counties listed in Tables 1 and 2, see Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas.

Individuals Affected by the Midwestern Disasters

In general, for individuals affected by the Midwestern Disasters, the Heartland Disaster Tax Relief Act of 2008 provides tax-favored early distributions and loans from retirement accounts, eliminates the limitations on claiming losses and permits certain earned income tax credit (EITC) and refundable child tax credit recipients to choose either tax year 2008 or 2007 to determine their earned income and use the more beneficial result.

The recently enacted legislation also allows affected individuals to exclude from income certain cancellations of debt and extends, from two years to five years, the replacement period for converted properties. Portions of the Heartland Disaster Tax Relief Act of 2008 are highlighted below.

Removal of Loss Limitations: For taxpayers who suffered casualty or theft losses to property owned for personal use that are attributable to the Midwestern Disasters, recently enacted legislation removes certain loss limitations. Ordinarily, to figure a deduction for a casualty or theft loss of personal-use property from a particular disaster, taxpayers who itemize must reduce the loss by $100 and also reduce their total casualty and theft losses by 10 percent of their adjusted gross income. Only the excess over these $100 and 10 percent limits is deductible for those taxpayers who itemize their deductions. The recently enacted legislation, however, removes these limits for the Midwestern Disasters on losses of personal-use property, so that the entire amount of unreimbursed losses is deductible if a taxpayer itemizes.

To qualify, a loss must arise in a Midwestern Disaster Area and be attributable to the severe storms, flooding or tornadoes for which the Disaster Declarations identified in Tables 1 and 2 were issued. Note: The new increased standard deduction for net disaster losses does not apply to losses in Midwestern disaster areas.

Cancellation of Debt: Individuals whose main home was located in a Midwestern Disaster Area on the date that a disaster was declared for the county in which they live, will not include in income any non-business debt, such as a mortgage, that is canceled on or after the applicable disaster date and before Jan. 1, 2010, provided that the debt is not secured by property located outside the Midwestern Disaster Areas. If the individual’s main home was located in a Midwestern Disaster Area as shown in Table 2, the individual must also have had an economic loss because of the severe storms, floods or tornadoes. Examples of economic losses 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 one’s home; or
  • Loss of livelihood due to temporary or permanent layoffs.

Usually, the cancellation of debt is treated as income by the person for whom the debt is forgiven.

Earned Income Tax Credit and Refundable Child Tax Credit: The recently enacted legislation allows eligible individuals to choose to calculate their earned income tax credit (EITC) or refundable child tax credit using their prior year’s earned income. An eligible individual is one whose earned income in 2008 is less than their earned income in 2007 and their main home on the applicable disaster date was in a Midwestern Disaster Area as shown in Table 1 or their main home on the applicable disaster date was in a Midwestern Disaster Area as shown in Table 2 and they were displaced from that home because of the severe storms, tornadoes or flooding. Taxpayers eligible to make the choice should figure their EITC and refundable child tax credit using their earned income for each year before making the choice to see which gives them the higher credits.

Education Credits: The recently enacted legislation provides educational assistance to students enrolled and paying tuition at eligible educational institutions located in Midwestern Disaster Areas counties identified in Table 1 for any tax year beginning in 2008 or 2009. Basically, the new legislation expands the Hope and Lifetime Learning educational credits in the following way:

  • The Hope Credit is expanded to 100 percent of the first $2,400 in eligible expenses plus 50 percent of the next $2,400 – doubling the maximum Hope Credit from $1,800 to $3,600 for each eligible student.
  • The Lifetime Learning Credit is expanded from 20 percent to 40 percent of the first $10,000 in eligible expenses.

Exemption for Taxpayers Housing Individuals Displaced by the Disasters: Taxpayers who provided housing in their main homes to individuals displaced by the severe storms, tornadoes or flooding that occurred in the Midwestern Disaster Areas may be able to claim an additional exemption amount of $500 for each such displaced individual. The additional exemption amount is allowable once per taxpayer for a specific Midwestern Disaster displaced individual in 2008 or 2009, but not in both years. The maximum additional exemption amount that can be claimed for all displaced individuals is $2,000, or $1,000 if married filing separately. Any exemption amount claimed in 2008 will reduce the $2,000 maximum for 2009.

To qualify as a displaced individual, the individual must have had his or her main home in a Midwestern Disaster Area on the applicable disaster date, and he or she must have been displaced from that home. If the displaced individual’s main home was located in a Midwestern Disaster Area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes or flooding or the individual must have been evacuated from the home because of the severe storms, tornadoes or flooding. In addition, the displaced individual must have been provided housing in the taxpayer’s main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed. The displaced individual cannot be the taxpayer’s spouse or dependent. 

This benefit applies to the counties listed in Tables 1 and 2. More detailed information on claiming the additional exemption can be found in Publication 4492-B.

Recapture of Federal Mortgage Subsidy: Generally, taxpayers who financed their homes under a federally-subsidized program may have to repay all or part of the benefit they received from that program when they sell or otherwise dispose of their home. This repayment is known, technically, as recapture.  Taxpayers do not, however, have to recapture any benefit if their mortgage loan was a qualified home improvement loan of not more than $15,000. The recently enacted legislation provides for this amount to be increased to $150,000, if the loan was provided prior to 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern Disaster Area as shown in Table 1. 

Retirement Funds

To help victims of the severe storms, flooding and tornadoes in the Midwestern Disaster Areas, the recently enacted legislation provides certain tax-favored treatment for early distributions, plan loans and re-contributions. These benefits apply to the counties listed in Tables 1 and 2.

Qualified Disaster Recovery Assistance Distributions: A qualified disaster recovery distribution is any distribution from an eligible retirement plan that meets the following requirements:  (1) the distribution was made on or after an applicable disaster date listed in Tables 1 or 2 and before Jan. 1, 2010; (2) the distribution was made to a taxpayer whose main home was located in a Midwestern Disaster Area on the applicable disaster date; and (3) the taxpayer sustained an economic loss because of the severe storms, tornadoes or flooding that affected the Midwestern Disaster Areas. If these requirements are met, the taxpayer can generally designate any distribution from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes or flooding.  The total amount of tax-favored distributions an individual can receive from all plans, annuities or IRAs is $100,000.

Taxation of Qualified Disaster Recovery Assistance Distributions: Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. The taxpayer can, however, elect to include the entire distribution income in the year it was received. An eligible individual who receives qualified disaster recovery assistance distributions does not have to pay the 10% additional tax on early distributions (or the additional 25% tax for certain distributions from SIMPLE IRAs). Under the new law, qualified disaster recovery assistance distributions are not subject to the mandatory 20% withholding. Any distributions received in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. 

Repayment of Qualified Disaster Recovery Assistance Distributions: Taxpayers may choose to repay any portion of a qualified disaster recovery distribution that is eligible for tax-free rollover treatment into an eligible retirement plan within three years from the date of the distribution. The distribution will be treated as though it were paid in a direct rollover (note that for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover). To report a re-contribution, the eligible individual must also file a Form 8930, Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments. Refer to Publication 4492-B for additional information on repaying qualified disaster recovery assistance distributions and for a list of the qualified disaster recovery assistance distributions that cannot be repaid.

Repayment of Qualified Distributions for the Purchase or Construction of a Main Home: An individual who received a qualified distribution to purchase or construct a main home in a Midwestern disaster area can repay part or all of that distribution to an eligible retirement plan on or after the applicable disaster date, but no later than March 3, 2009. To be a qualified distribution, the distribution must meet all of the following requirements:  (1) the distribution is a hardship distribution from a 401(k) plan or a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA; (2) the distribution was received within six months prior to the day after the applicable disaster date; and (3) the distribution was used to purchase or construct a main home in a Midwestern Disaster Area that was not purchased or constructed because of the severe storms, tornadoes or flooding. 
Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income (note that for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover). If the qualified distribution is not repaid by March 4, 2009, the distribution may be taxable for 2007 or 2008, as well as subject to the additional 10% tax on early distributions (or the additional 25% tax for certain SIMPLE IRAs). Any repayments must be reported on Form 8930, Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments.  

Retirement Plan Loans: Under the new law, the allowable retirement plan loan amount for eligible individuals is increased from $50,000 to $100,000. To figure the dollar limit, an eligible individual would start with (a) $100,000 and subtract the highest outstanding balance of loans from these plans during the prior year and compare that figure to (b) the eligible individual’s vested benefit under the plan. Whichever figure is less is the limit that the eligible individual can borrow from the employer’s plans without a tax consequence.

For an eligible individual, payments on retirement plan loans outstanding on or after the applicable disaster date may be suspended for one year by the plan administrator. To qualify for suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on Dec. 31, 2009. 

Charity Encouraged by New Law

To encourage charity, the recently enacted legislation suspends the limits on certain charitable contributions, creates an exemption for those housing Midwestern Disaster displaced individuals, increases the standard mileage rate for charitable use of vehicles and excludes from gross income mileage reimbursements to charitable volunteers.

Suspension of Charitable Limits for Certain Charitable Contributions: In the case of an individual, the recently enacted legislation allows a deduction for qualified contributions up to the amount by which the taxpayer’s contribution base – adjusted gross income – exceeds the deduction for other charitable contributions. Contributions in excess of this amount are generally carried over to succeeding taxable years. The recently enacted legislation allows corporations to elect to deduct qualified cash contributions without regard to the 10% of taxable income limit.

Qualified contributions are defined as cash contributions to a charitable organization described in section 170(b)(1)(A) (other than a supporting organization described in section 509(a)(3)), for relief efforts in one or more Midwestern Disaster Areas made after May 1, 2008, and before Jan. 1, 2009. Contributions of non-cash property, such as securities, are not qualified contributions.

The charitable contribution deduction up to the amount of qualified contributions (as defined above) paid during the year is not treated as an itemized deduction for purposes of the overall limitation on itemized deductions. This benefit applies only to the counties listed in Table 1.

Increase in the Standard Mileage Rate for Charitable Use of Vehicles: The recently enacted legislation provides special standard mileage rates for taxpayers who used their vehicles to provide charitable services related solely to the severe storms, tornadoes and flooding that occurred in the Midwestern Disaster Areas during the period May 2, 2008, through Dec. 31, 2008.  The special rate is 36 cents per mile for the period May 2, 2008, through June 30, 2008. For the period July 1, 2008, through Dec. 31, 2008, the special rate is 41 cents per mile.

Taxpayers may also exclude from income any amounts received as mileage reimbursement for the use of a private passenger automobile for the benefit of a qualified charitable organization in responding to the severe storms, tornadoes and flooding that occurred in the Midwestern Disaster Areas during the period May 2, 2008, through Dec. 31, 2008. Taxpayers cannot claim a deduction or credit for any amounts excluded and must keep records of miles driven, time, place (or use) and purpose of the mileage. The amount that can be excluded from income cannot exceed 50.5 cents per mile for the period May 2, 2008, through June 30, 2008; and 58.5 cents per mile for the period July 1, 2008, through Dec. 31, 2008. This benefit applies only to the counties listed in Table 1.

Table 1
Taxpayers located in these counties are eligible for all portions of relief identified in this document.

Applicable Disaster Date*

State 

Affected Counties - Midwestern Disaster Areas 

 5/2/2008  Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline and Van Buren.
 6/1/2008  Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago.
 6/6/2008  Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington and Wayne.
 5/25/2008  Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth and Wright.
 5/10/2008  Missouri Barry, Jasper and Newton.
 6/1/2008  Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Charles, Stone, Taney, Vernon and Webster.
 5/22/2008  Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy and Saunders.
 6/5/2008  Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha and Winnebago.

 

Table 2
Taxpayers located in the counties listed below are eligible for all of the special tax provisions identified in this fact sheet except the education credits, charitable giving incentives (suspension of charitable limits and increase in standard mileage rates) and the recapture of federal mortgage subsidy.**

Applicable Disaster Date*

State

Affected Counties - Midwestern Disaster Areas

 6/1/2008  Illinois Greene, Madison, Monroe, Pike, Randolph, St. Clair and Scott.
 6/6/2008  Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union and Wabash.
 5/25/2008  Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor and Wayne.
 5/22/2008  Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace and Wilson.
 6/6/2008  Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw and Wexford.
 6/7/2008  Minnesota Cook, Fillmore, Freeborn, Houston, Mower and Nobles.
 6/1/2008  Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Scott, Shelby, St. Genevieve, St. Louis, Sullivan, the Independent City of St. Louis and Worth.
 4/23/2008  Nebraska Gage, Johnson, Morrill, Nemaha and Pawnee.
 5/22/2008  Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler and York.
 6/27/2008  Nebraska Dodge, Douglas, Sarpy and Saunders.
 6/5/2008  Wisconsin Lafayette.


* In some cases the date will be later due to the continuation of the severe storms, tornadoes or flooding that began on the above date. The Federal Emergency Management Agency has more details.

** See Pub. 4492-B for a more complete listing of the tax provisions that are available to taxpayers located in the affected counties in the Midwestern Disaster Areas listed in Tables 1 and 2.

Page Last Reviewed or Updated: 18-Aug-2012

The Can I Efile A 2012 Tax Return

Can i efile a 2012 tax return Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Can i efile a 2012 tax return Definitions The following definitions are used throughout this publication. Can i efile a 2012 tax return Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. Can i efile a 2012 tax return Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). Can i efile a 2012 tax return Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. Can i efile a 2012 tax return Limits on personal casualty or theft losses in the Kansas disaster area. Can i efile a 2012 tax return   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. Can i efile a 2012 tax return Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. Can i efile a 2012 tax return When to deduct the loss. Can i efile a 2012 tax return   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Can i efile a 2012 tax return However, the Kansas disaster area is a Presidentially declared disaster. Can i efile a 2012 tax return Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. Can i efile a 2012 tax return The deadline for making this election has expired. Can i efile a 2012 tax return   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. Can i efile a 2012 tax return Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. Can i efile a 2012 tax return   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. Can i efile a 2012 tax return They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. Can i efile a 2012 tax return Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. Can i efile a 2012 tax return They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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). Can i efile a 2012 tax return However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. Can i efile a 2012 tax return For more information, see the Instructions for Form 4684. Can i efile a 2012 tax return Net Operating Losses Qualified recovery assistance loss. Can i efile a 2012 tax return   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Can i efile a 2012 tax return However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. Can i efile a 2012 tax return In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Can i efile a 2012 tax return   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. Can i efile a 2012 tax return Qualified recovery assistance casualty loss. Can i efile a 2012 tax return   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. Can i efile a 2012 tax return For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. Can i efile a 2012 tax return Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Can i efile a 2012 tax return Amended return. Can i efile a 2012 tax return   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. Can i efile a 2012 tax return More information. Can i efile a 2012 tax return    For more information on NOLs, see Publication 536. Can i efile a 2012 tax return IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. Can i efile a 2012 tax return Definitions Qualified recovery assistance distribution. Can i efile a 2012 tax return   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. Can i efile a 2012 tax return The distribution was made after May 3, 2007, and before January 1, 2009. Can i efile a 2012 tax return Your main home was located in the Kansas disaster area on May 4, 2007. Can i efile a 2012 tax return You sustained an economic loss because of the storms and tornadoes. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. Can i efile a 2012 tax return Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Can i efile a 2012 tax return   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. Can i efile a 2012 tax return Eligible retirement plan. Can i efile a 2012 tax return   An eligible retirement plan can be any of the following. Can i efile a 2012 tax return A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Can i efile a 2012 tax return A qualified annuity plan. Can i efile a 2012 tax return A tax-sheltered annuity contract. Can i efile a 2012 tax return A governmental section 457 deferred compensation plan. Can i efile a 2012 tax return A traditional, SEP, SIMPLE, or Roth IRA. Can i efile a 2012 tax return Main home. Can i efile a 2012 tax return   Generally, your main home is the home where you live most of the time. Can i efile a 2012 tax return A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Can i efile a 2012 tax return Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. Can i efile a 2012 tax return However, if you elect, you can include the entire distribution in your income in the year it was received. Can i efile a 2012 tax return Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Can i efile a 2012 tax return However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. Can i efile a 2012 tax return For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. Can i efile a 2012 tax return Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Can i efile a 2012 tax return Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. Can i efile a 2012 tax return However, see Exceptions below for qualified recovery assistance distributions you cannot repay. Can i efile a 2012 tax return You have three years from the day after the date you received the distribution to make a repayment. Can i efile a 2012 tax return Amounts that are repaid are treated as a qualified rollover and are not included in income. Can i efile a 2012 tax return Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Can i efile a 2012 tax return See Form 8915 for more information on how to report repayments. Can i efile a 2012 tax return Exceptions. Can i efile a 2012 tax return   You cannot repay the following types of distributions. Can i efile a 2012 tax return Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). Can i efile a 2012 tax return Required minimum distributions. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. Can i efile a 2012 tax return 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Can i efile a 2012 tax return See Qualified recovery assistance distribution on page 3. Can i efile a 2012 tax return If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. Can i efile a 2012 tax return Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. Can i efile a 2012 tax return If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. Can i efile a 2012 tax return You can amend your 2007 income tax return by using Form 1040X. Can i efile a 2012 tax return You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. Can i efile a 2012 tax return See Form 8915 and Form 8606 on this page. Can i efile a 2012 tax return Form 8915. Can i efile a 2012 tax return   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. Can i efile a 2012 tax return Before you complete the form, modify the form as follows. Can i efile a 2012 tax return Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Can i efile a 2012 tax return ” To the right of the title, cross out “2005” and enter “2007. Can i efile a 2012 tax return ” In Part I, at the top of column (a), cross out “2005” and enter “2007. Can i efile a 2012 tax return ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Can i efile a 2012 tax return ” On lines 10 and 11, cross out “2005” and enter “2007. Can i efile a 2012 tax return ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Can i efile a 2012 tax return ” On line 12, cross out “hurricane” and enter “recovery assistance. Can i efile a 2012 tax return ” On lines 13 and 14, cross out “line 15b” and “line 25b. Can i efile a 2012 tax return ” On lines 18 and 19, cross out “2005” and enter “2007. Can i efile a 2012 tax return ”   You can now complete Form 8915. Can i efile a 2012 tax return For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. Can i efile a 2012 tax return See Example 1 on page 5 to see how to complete Form 8915. Can i efile a 2012 tax return Form 8606. Can i efile a 2012 tax return   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. Can i efile a 2012 tax return Before you complete or amend the form, use the following additional instructions. Can i efile a 2012 tax return Form 8606, Part I. Can i efile a 2012 tax return    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. Can i efile a 2012 tax return Do not enter an amount less than -0-. Can i efile a 2012 tax return Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Can i efile a 2012 tax return Complete line 15 as follows. Can i efile a 2012 tax return If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. Can i efile a 2012 tax return Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Can i efile a 2012 tax return If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. Can i efile a 2012 tax return The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. Can i efile a 2012 tax return Enter the result in the white space in the bottom margin of the form under line 15. Can i efile a 2012 tax return To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. Can i efile a 2012 tax return Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Can i efile a 2012 tax return Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Can i efile a 2012 tax return To the left of this amount, enter “Other distributions. Can i efile a 2012 tax return ” Form 8606, Part III. Can i efile a 2012 tax return    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Can i efile a 2012 tax return Complete line 25 as follows. Can i efile a 2012 tax return If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. Can i efile a 2012 tax return Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Can i efile a 2012 tax return If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. Can i efile a 2012 tax return The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. Can i efile a 2012 tax return Enter the result in the white space in the bottom margin of the form under line 25. Can i efile a 2012 tax return To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. Can i efile a 2012 tax return Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Can i efile a 2012 tax return Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Can i efile a 2012 tax return To the left of this amount, enter “Other distributions. Can i efile a 2012 tax return ” Example 1. Can i efile a 2012 tax return   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. Can i efile a 2012 tax return Her home was located in the Kansas disaster area. Can i efile a 2012 tax return On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. Can i efile a 2012 tax return Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. Can i efile a 2012 tax return Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. Can i efile a 2012 tax return Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. Can i efile a 2012 tax return   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. Can i efile a 2012 tax return Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. Can i efile a 2012 tax return Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). Can i efile a 2012 tax return Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. Can i efile a 2012 tax return ” This amount is then reported on Form 8915, line 13. Can i efile a 2012 tax return Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. Can i efile a 2012 tax return See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. Can i efile a 2012 tax return This image is too large to be displayed in the current screen. Can i efile a 2012 tax return Please click the link to view the image. Can i efile a 2012 tax return 2005 Form 8915, page 1, Illustrated Example 1. Can i efile a 2012 tax return This image is too large to be displayed in the current screen. Can i efile a 2012 tax return Please click the link to view the image. Can i efile a 2012 tax return 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. Can i efile a 2012 tax return Please click the link to view the image. Can i efile a 2012 tax return Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Can i efile a 2012 tax return See Qualified recovery assistance distribution on page 3. Can i efile a 2012 tax return You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. Can i efile a 2012 tax return See Form 8915 and Form 8606 below. Can i efile a 2012 tax return Form 8915. Can i efile a 2012 tax return   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. Can i efile a 2012 tax return Before you complete the form, modify the form as follows. Can i efile a 2012 tax return Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Can i efile a 2012 tax return ” To the right of the title, cross out “2006” and enter “2008. Can i efile a 2012 tax return ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. Can i efile a 2012 tax return ” At the top of column (a) cross out “2006” and enter “2008. Can i efile a 2012 tax return ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Can i efile a 2012 tax return ” On lines 12, 14, and 15, cross out “2005” and enter “2007. Can i efile a 2012 tax return ” On lines 17 and 19, cross out “2006” and enter “2008. Can i efile a 2012 tax return ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Can i efile a 2012 tax return ” On line 21, cross out “hurricane” and enter “recovery assistance. Can i efile a 2012 tax return ” On lines 22 and 23, cross out “line 15b” and “line 25b. Can i efile a 2012 tax return ” On lines 27, 29, and 30, cross out “2005” and enter “2007. Can i efile a 2012 tax return ” On lines 32 and 34, cross out “2006” and enter “2008. Can i efile a 2012 tax return ”   You can now complete Form 8915. Can i efile a 2012 tax return For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. Can i efile a 2012 tax return Example 2. Can i efile a 2012 tax return   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. Can i efile a 2012 tax return Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. Can i efile a 2012 tax return Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. Can i efile a 2012 tax return See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. Can i efile a 2012 tax return This image is too large to be displayed in the current screen. Can i efile a 2012 tax return Please click the link to view the image. Can i efile a 2012 tax return 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. Can i efile a 2012 tax return Please click the link to view the image. Can i efile a 2012 tax return 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. Can i efile a 2012 tax return   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. Can i efile a 2012 tax return Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. Can i efile a 2012 tax return Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. Can i efile a 2012 tax return For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Can i efile a 2012 tax return To be a qualified distribution, the distribution must meet all of the following requirements. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return The distribution was received after November 4, 2006, and before May 5, 2007. Can i efile a 2012 tax return The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. Can i efile a 2012 tax return Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. Can i efile a 2012 tax return Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Can i efile a 2012 tax return A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Can i efile a 2012 tax return You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. Can i efile a 2012 tax return See How to report, next, for information on completing Form 8915. Can i efile a 2012 tax return How to report. Can i efile a 2012 tax return   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. Can i efile a 2012 tax return Before you complete the form, modify the form as follows. Can i efile a 2012 tax return Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Can i efile a 2012 tax return ” To the right of the title, cross out “2005” and enter “2006” or “2007. Can i efile a 2012 tax return ” Enter only the year the distribution was received. Can i efile a 2012 tax return Cross out “Hurricane” in the title of Part IV and enter “Kansas. Can i efile a 2012 tax return ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. Can i efile a 2012 tax return ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. Can i efile a 2012 tax return ” You can now complete Part IV of Form 8915. Can i efile a 2012 tax return Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. Can i efile a 2012 tax return Attach Form 8915 to your original or amended return for the year of the distribution. Can i efile a 2012 tax return Amended return. Can i efile a 2012 tax return   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. Can i efile a 2012 tax return Loans From Qualified Plans The following benefits are available to qualified individuals. Can i efile a 2012 tax return Increases to the limits for distributions treated as loans from employer plans. Can i efile a 2012 tax return A 1-year suspension for payments due on plan loans. Can i efile a 2012 tax return Qualified individual. Can i efile a 2012 tax return   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Limits on plan loans. Can i efile a 2012 tax return   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Can i efile a 2012 tax return In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Can i efile a 2012 tax return If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. Can i efile a 2012 tax return One-year suspension of loan payments. Can i efile a 2012 tax return   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. Can i efile a 2012 tax return To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. Can i efile a 2012 tax return Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. Can i efile a 2012 tax return The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Can i efile a 2012 tax return The special allowance applies only for the first year the property is placed in service. Can i efile a 2012 tax return The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Can i efile a 2012 tax return There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Can i efile a 2012 tax return You can elect not to deduct the special allowance for qualified recovery assistance property. Can i efile a 2012 tax return If you make this election for any property, it applies to all property in the same class placed in service during the year. Can i efile a 2012 tax return Qualified recovery assistance property. Can i efile a 2012 tax return   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. Can i efile a 2012 tax return Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Can i efile a 2012 tax return Water utility property. Can i efile a 2012 tax return Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Can i efile a 2012 tax return (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Can i efile a 2012 tax return ) Qualified leasehold improvement property. Can i efile a 2012 tax return Nonresidential real property and residential rental property. Can i efile a 2012 tax return   For more information on this property, see Publication 946. Can i efile a 2012 tax return Other tests to be met. Can i efile a 2012 tax return   To be qualified recovery assistance property, the property must also meet all of the following tests. Can i efile a 2012 tax return You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. Can i efile a 2012 tax return The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). Can i efile a 2012 tax return Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. Can i efile a 2012 tax return The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. Can i efile a 2012 tax return Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. Can i efile a 2012 tax return Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. Can i efile a 2012 tax return Excepted property. Can i efile a 2012 tax return   Qualified recovery assistance property does not include any of the following. Can i efile a 2012 tax return Property required to be depreciated using the Alternative Depreciation System (ADS). Can i efile a 2012 tax return Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Can i efile a 2012 tax return Property for which you are claiming a commercial revitalization deduction. Can i efile a 2012 tax return Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. Can i efile a 2012 tax return Property placed in service and disposed of in the same tax year. Can i efile a 2012 tax return Property converted from business use to personal use in the same tax year it is placed in service. Can i efile a 2012 tax return Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. Can i efile a 2012 tax return Recapture of special allowance. Can i efile a 2012 tax return   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Can i efile a 2012 tax return Amended return. Can i efile a 2012 tax return   If you have already filed your tax return, you may have to amend that return to claim any special allowance. Can i efile a 2012 tax return Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. Can i efile a 2012 tax return Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. Can i efile a 2012 tax return Increased dollar limit. Can i efile a 2012 tax return   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Can i efile a 2012 tax return   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. Can i efile a 2012 tax return Qualified section 179 recovery assistance property. Can i efile a 2012 tax return   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). Can i efile a 2012 tax return Section 179 property does not include nonresidential real property or residential rental property. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Amended return. Can i efile a 2012 tax return   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. Can i efile a 2012 tax return Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. Can i efile a 2012 tax return The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Can i efile a 2012 tax return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Can i efile a 2012 tax return Use Form 5884-A to claim the credit. Can i efile a 2012 tax return See Form 5884-A later. Can i efile a 2012 tax return The following rules and definitions apply. Can i efile a 2012 tax return Employers affected by the storms and tornadoes. Can i efile a 2012 tax return   The following definitions apply to employers affected by the storms and tornadoes. Can i efile a 2012 tax return Eligible employer. Can i efile a 2012 tax return   For this purpose, an eligible employer is any employer who meets all of the following. Can i efile a 2012 tax return Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. Can i efile a 2012 tax return Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. Can i efile a 2012 tax return Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. Can i efile a 2012 tax return Eligible employee. Can i efile a 2012 tax return   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. Can i efile a 2012 tax return An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. Can i efile a 2012 tax return Qualified wages. Can i efile a 2012 tax return   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. Can i efile a 2012 tax return In addition, the wages must have been paid or incurred after May 4, 2007. Can i efile a 2012 tax return    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. Can i efile a 2012 tax return    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Can i efile a 2012 tax return Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Can i efile a 2012 tax return Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return For a special rule that applies to railroad employees, see section 51(h)(1)(B). Can i efile a 2012 tax return   Qualified wages do not include the following. Can i efile a 2012 tax return Wages paid to your dependent or a related individual. Can i efile a 2012 tax return See section 51(i)(1). Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Wages for services of replacement workers during a strike or lockout. Can i efile a 2012 tax return Form 5884-A. Can i efile a 2012 tax return   Use Section A of Form 5884-A (Rev. Can i efile a 2012 tax return October 2006) to claim the employer retention credit. Can i efile a 2012 tax return Section B does not apply to the Kansas disaster area. Can i efile a 2012 tax return Before you complete the form, modify the form as follows. Can i efile a 2012 tax return Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. Can i efile a 2012 tax return ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. Can i efile a 2012 tax return ”   Complete the form as instructed. Can i efile a 2012 tax return Lines 1b and 1c do not apply. Can i efile a 2012 tax return Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. Can i efile a 2012 tax return On the dotted line to the left of line 1x, enter “5884-A. Can i efile a 2012 tax return ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. Can i efile a 2012 tax return Amended return. Can i efile a 2012 tax return   You may have to amend a previously filed return to claim the employee retention credit. Can i efile a 2012 tax return Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Can i efile a 2012 tax return Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Can i efile a 2012 tax return Amended return. Can i efile a 2012 tax return   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. Can i efile a 2012 tax return Request for Copy or Transcript of Tax Return Request for copy of tax return. Can i efile a 2012 tax return   You can use Form 4506 to order a copy of your tax return. Can i efile a 2012 tax return Generally, there is a $39. Can i efile a 2012 tax return 00 fee (subject to change) for requesting each copy of a tax return. Can i efile a 2012 tax return If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. Can i efile a 2012 tax return Request for transcript of tax return. Can i efile a 2012 tax return   You can use Form 4506-T to order a free transcript of your tax return. Can i efile a 2012 tax return A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Can i efile a 2012 tax return You can also call 1-800-829-1040 to order a transcript. Can i efile a 2012 tax return How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Can i efile a 2012 tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Can i efile a 2012 tax return Contacting your Taxpayer Advocate. Can i efile a 2012 tax return   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Can i efile a 2012 tax return   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. Can i efile a 2012 tax return You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. Can i efile a 2012 tax return You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. Can i efile a 2012 tax return For more information, go to www. Can i efile a 2012 tax return irs. Can i efile a 2012 tax return gov/advocate. Can i efile a 2012 tax return Low Income Taxpayer Clinics (LITCs). Can i efile a 2012 tax return   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. Can i efile a 2012 tax return The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Can i efile a 2012 tax return Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Can i efile a 2012 tax return It is available at www. Can i efile a 2012 tax return irs. Can i efile a 2012 tax return gov or your local IRS office. Can i efile a 2012 tax return Free tax services. Can i efile a 2012 tax return   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Can i efile a 2012 tax return It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Can i efile a 2012 tax return It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. Can i efile a 2012 tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Can i efile a 2012 tax return Free help with your return. Can i efile a 2012 tax return   Free help in preparing your return is available nationwide from IRS-trained volunteers. Can i efile a 2012 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Can i efile a 2012 tax return Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can i efile a 2012 tax return To find a site near you, call 1-800-829-1040. Can i efile a 2012 tax return Or to find the nearest AARP TaxAide site, visit AARP's website at www. Can i efile a 2012 tax return aarp. Can i efile a 2012 tax return org/taxaide or call 1-888-227-7669. Can i efile a 2012 tax return For more information on these programs, go to www. Can i efile a 2012 tax return irs. Can i efile a 2012 tax return gov and enter keyword “VITA” in the upper right-hand corner. Can i efile a 2012 tax return Internet. Can i efile a 2012 tax return You can access the IRS website at www. Can i efile a 2012 tax return irs. Can i efile a 2012 tax return gov 24 hours a day, 7 days a week to: E-file your return. Can i efile a 2012 tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Can i efile a 2012 tax return Check the status of your refund. Can i efile a 2012 tax return Click on Where's My Refund. Can i efile a 2012 tax return Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Download forms, instructions, and publications. Can i efile a 2012 tax return Order IRS products online. Can i efile a 2012 tax return Research your tax questions online. Can i efile a 2012 tax return Search publications online by topic or keyword. Can i efile a 2012 tax return View Internal Revenue Bulletins (IRBs) published in the last few years. Can i efile a 2012 tax return Figure your withholding allowances using the withholding calculator online at www. Can i efile a 2012 tax return irs. Can i efile a 2012 tax return gov/individuals. Can i efile a 2012 tax return Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Can i efile a 2012 tax return Sign up to receive local and national tax news by email. Can i efile a 2012 tax return Get information on starting and operating a small business. Can i efile a 2012 tax return Phone. Can i efile a 2012 tax return Many services are available by phone. Can i efile a 2012 tax return Ordering forms, instructions, and publications. Can i efile a 2012 tax return Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Can i efile a 2012 tax return You should receive your order within 10 days. Can i efile a 2012 tax return Asking tax questions. Can i efile a 2012 tax return Call the IRS with your tax questions at 1-800-829-1040. Can i efile a 2012 tax return Solving problems. Can i efile a 2012 tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Can i efile a 2012 tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Can i efile a 2012 tax return Call your local Taxpayer Assistance Center for an appointment. Can i efile a 2012 tax return To find the number, go to www. Can i efile a 2012 tax return irs. Can i efile a 2012 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Can i efile a 2012 tax return TTY/TDD equipment. Can i efile a 2012 tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Can i efile a 2012 tax return TeleTax topics. Can i efile a 2012 tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Can i efile a 2012 tax return Refund information. Can i efile a 2012 tax return To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Can i efile a 2012 tax return Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Evaluating the quality of our telephone services. Can i efile a 2012 tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Can i efile a 2012 tax return One method is for a second IRS representative to listen in on or record random telephone calls. Can i efile a 2012 tax return Another is to ask some callers to complete a short survey at the end of the call. Can i efile a 2012 tax return Walk-in. Can i efile a 2012 tax return Many products and services are available on a walk-in basis. Can i efile a 2012 tax return Products. Can i efile a 2012 tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i efile a 2012 tax return Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Can i efile a 2012 tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Can i efile a 2012 tax return Services. Can i efile a 2012 tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Can i efile a 2012 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Can i efile a 2012 tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Can i efile a 2012 tax return No appointment is necessary — just walk in. Can i efile a 2012 tax return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Can i efile a 2012 tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Can i efile a 2012 tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. Can i efile a 2012 tax return All other issues will be handled without an appointment. Can i efile a 2012 tax return To find the number of your local office, go to www. Can i efile a 2012 tax return irs. Can i efile a 2012 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Can i efile a 2012 tax return Mail. Can i efile a 2012 tax return You can send your order for forms, instructions, and publications to the address below. Can i efile a 2012 tax return You should receive a response within 10 days after your request is received. Can i efile a 2012 tax return Internal Revenue Service 1201 N. Can i efile a 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. Can i efile a 2012 tax return You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. Can i efile a 2012 tax return Prior-year forms, instructions, and publications. Can i efile a 2012 tax return Bonus: Historical Tax Products DVD - Ships with the final release. Can i efile a 2012 tax return IRS Tax Map: an electronic research tool and finding aid. Can i efile a 2012 tax return Tax law frequently asked questions (FAQ). Can i efile a 2012 tax return Tax Topics from the IRS telephone response system. Can i efile a 2012 tax return Fill-in, print, and save features for most tax forms. Can i efile a 2012 tax return Internal Revenue Bulletins. Can i efile a 2012 tax return Toll-free and email technical support. Can i efile a 2012 tax return The CD/DVD is released twice during the year in January and March. Can i efile a 2012 tax return Purchase the CD/DVD from National Technical Information Service (NTIS) at www. Can i efile a 2012 tax return irs. Can i efile a 2012 tax return gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Can i efile a 2012 tax return Price is subject to change. Can i efile a 2012 tax return CD for small businesses. Can i efile a 2012 tax return Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. Can i efile a 2012 tax return This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Can i efile a 2012 tax return All the business tax forms, instructions, and publications needed to successfully manage a business. Can i efile a 2012 tax return Tax law changes. Can i efile a 2012 tax return Tax Map: an electronic research tool and finding aid. Can i efile a 2012 tax return Web links to various government agencies, business associations, and IRS organizations. Can i efile a 2012 tax return “Rate the Product” survey—your opportunity to suggest changes for future editions. Can i efile a 2012 tax return A site map of the CD to help you navigate the pages of the CD with ease. Can i efile a 2012 tax return An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. Can i efile a 2012 tax return An updated version of this CD is available each year in early April. Can i efile a 2012 tax return You can get a free copy by calling 1-800-829-3676 or by visiting www. Can i efile a 2012 tax return irs. Can i efile a 2012 tax return gov/smallbiz. Can i efile a 2012 tax return Prev  Up  Next   Home   More Online Publications