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Etax Publication 925 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Etax Tax questions. Etax Useful Items - You may want to see: Future Developments For the latest developments related to Publication 925, such as legislation enacted after it was published, go to www. Etax irs. Etax gov/pub925. Etax Reminders At-risk amounts. Etax  The following rules apply to amounts borrowed after May 3, 2004. Etax You must file Form 6198, At-Risk Limitations, if you are engaged in an activity included in (6) under Activities Covered by the At-Risk Rules and you have borrowed certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts in this publication. Etax You may be considered at risk for certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts secured by real property used in the activity of holding real property (other than mineral property) that, if nonrecourse, would be qualified nonrecourse financing. Etax Photographs of missing children. Etax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Etax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Etax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Etax Introduction This publication discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity. Etax The first part of the publication discusses the passive activity rules. Etax The second part discusses the at-risk rules. Etax However, when you figure your allowable losses from any activity, you must apply the at-risk rules before the passive activity rules. Etax Comments and suggestions. Etax   We welcome your comments about this publication and your suggestions for future editions. Etax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Etax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Etax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Etax   You can send your comments from www. Etax irs. Etax gov/formspubs/. Etax Click on “More Information” and then on “Comment on Tax Forms and Publications. Etax ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Etax Ordering forms and publications. Etax   Visit www. Etax irs. Etax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Etax Internal Revenue Service 1201 N. Etax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Etax   If you have a tax question, check the information available on IRS. Etax gov or call 1-800-829-1040. Etax We cannot answer tax questions sent to either of the above addresses. Etax Useful Items - You may want to see: Publication 527 Residential Rental Property (Including Rental of Vacation Homes) 541 Partnerships Form (and Instructions) 4952 Investment Interest Expense Deduction 6198 At-Risk Limitations 8582 Passive Activity Loss Limitations 8582-CR Passive Activity Credit Limitations 8810 Corporate Passive Activity Loss and Credit Limitations 8949 Sales and Other Dispositions of Capital Assets See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Etax Prev  Up  Next   Home   More Online Publications
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  • Arkansans Warned to Watch Out for Scam Artists
    As many Arkansans face the destruction caused by the recent storms, tornadoes and floods, state and federal emergency management officials are warning of a danger lurking around the corner: Scam artists could soon appear at your door attempting to take advantage of your vulnerability as a disaster survivor.
  • DOJ Officials Raise Awareness of Disaster Fraud Hotline for Reporting Oil Spill-Related Schemes
    As the Deepwater Horizon oil spill clean-up efforts continue and the Gulf Coast Claims Facility (GCCF) opens its doors, the Department of Justice is reminding members of the public to be aware of and report any instances of suspected fraudulent activity related to relief operations and funding for victims.
  • FTC Warns Consumers: Charity and Home Repair Scams May Appear After a Disaster
    After flooding along the Mississippi River and tornadoes in the southeast and midwest the Federal Trade Commission reminds consumers that scams often follow disasters. The agency warns consumers about urgent appeals for charitable donations, and cautions residents in stricken areas about fraudulent home repair offers. Insurance settlements and other relief are crucial for homeowners and businesses, but these funds also attract criminals.
  • How To Avoid and Report Scam Artists After a Disaster
    After disaster strikes, many businesses, voluntary, faith-based, and community-based organizations, government agencies and committed citizens come together to try and meet the needs of the affected individuals and communities. Unfortunately, disasters often bring out criminals who prey on the needs of disaster survivors by offering fraudulent services. If you suspect anyone - an inspector, disaster survivor, or someone posing as one of these - of fraudulent activities, call our toll-free Disaster Fraud Hotline at 866-720-5721, or your local law enforcement officials.
  • North Carolina Storm Survivors Need to Guard Against Fraud
    Survivors of the storms and tornadoes that struck North Carolina April 16 are being urged to safeguard themselves against another misfortune: disaster-related fraud. Unscrupulous people could be circulating in storm-damaged areas of North Carolina trying to get residents to pay for disaster assistance or for fraudulent repairs.
  • North Carolina Tornado Survivors: Don't be Victimized by Fraud
    Disasters bring out the best in people - and the worst. If you survived the April 16 severe storms and tornadoes, don't be victimized by scam artists who approach you in person or on the telephone.
  • Scam Artists Active After Alex Flooding
    The destruction caused by Hurricane Alex and subsequent flooding has brought out the scam artists, leaving many Texans vulnerable to fraudulent offers of help. The Federal Emergency Management Agency (FEMA) and the Texas Division of Emergency Management (TDEM) urge residents to be aware of three scams that always seem to pop up after a disaster. Texans and everyone should know the following examples by no means exhaust the possibilities.

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