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How To Refile Taxes

Where Can I File State Taxes Free OnlineFile 1040ez Form2013 Tax Form 1040xHow To File An Amended Tax Return 2011Can I Amend My 2010 Tax ReturnFile 2007 Fed Income TaxFile Free State Return OnlyHrblockonlineSenior Tax FilingPrintable Tax Form 1040Turbotax OnlineDo I File Amended ReturnFree State And Federal Tax Returns1040ez Form DownloadAmended Tax Return More:label_amended_20tax_20return More:bizfinanceEfile State Tax FreeTaxes For 2010State Tax SlabsOnline Taxes H&rblockTax Software 2012H&rblockFree State Tax ProgramCan I Amend My Taxes OnlineHow To File My State Taxes For FreeCan I Amend My 2007 Tax ReturnTax Form 1040nrHow To File A Amended Tax Return For 2011Wheres My Amended ReturnFile Free State And Federal Taxes2011 Income Tax Forms 1040ezWhere Amend 1040xFree Tax Forms 2011Tax 2011Tax Form 1040ez 2011Amend My Taxes2010 Free Tax Software Download2011 Tax Forms 1040Turbotax 2011 TaxesFile Federal State Taxes FreeHelp With 1040x First Time

How To Refile Taxes

How to refile taxes Publication 583 - Introductory Material Table of Contents Introduction Introduction Table 1. How to refile taxes What New Business Owners Need To Know About Federal Taxes   (Note: This table is intended to help you, as a new business owner, learn what you need to know about your federal tax responsibilities. How to refile taxes To use it, ask yourself each question in the left column, then see the related discussion in the right column. How to refile taxes ) What Must I Know? Where To Find the Answer Which form of business will I use? See Forms of Business. How to refile taxes Will I need an employer identification number (EIN)? See Identification Numbers. How to refile taxes Do I have to start my tax year in January, or may I start it in any other month? See Tax Year. How to refile taxes What method can I use to account for my income and expenses? See Accounting Method. How to refile taxes What kinds of federal taxes will I have to pay? How should I pay my taxes? See Business Taxes. How to refile taxes What must I do if I have employees? See Employment Taxes. How to refile taxes Which forms must I file? See Table 2 and Information Returns. How to refile taxes Are there penalties if I do not pay my taxes or file my returns? See Penalties. How to refile taxes What business expenses can I deduct on my federal income tax return? See Business Expenses. How to refile taxes What records must I keep? How long must I keep them? See Recordkeeping. How to refile taxes This publication provides basic federal tax information for people who are starting a business. How to refile taxes It also provides information on keeping records and illustrates a recordkeeping system. How to refile taxes Throughout this publication we refer to other IRS publications and forms where you will find more information. How to refile taxes In addition, you may want to contact other government agencies, such as the Small Business Administration (SBA). How to refile taxes See How To Get More Information later. How to refile taxes Comments and suggestions. How to refile taxes   We welcome your comments about this publication and your suggestions for future editions. How to refile taxes   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. How to refile taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to refile taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to refile taxes   You can email us at taxforms@irs. How to refile taxes gov. How to refile taxes Please put “Publications Comment” on the subject line. How to refile taxes You can also send us comments from www. How to refile taxes irs. How to refile taxes gov/formspubs, select “Comment on Tax Forms and Publications” under “Information about. How to refile taxes ”   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. How to refile taxes Ordering forms and publications. How to refile taxes Visit www. How to refile taxes irs. How to refile taxes gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How to refile taxes Internal Revenue Service 1201 N. How to refile taxes Mitsubishi Motorway Bloomington, IL 61705–6613 Tax questions. How to refile taxes   If you have a tax question, check the information available on IRS. How to refile taxes gov or call 1-800-829-1040. How to refile taxes We cannot answer tax questions sent to either of the above addresses. How to refile taxes Future Developments. How to refile taxes   The IRS has created a page on IRS. How to refile taxes gov for information about Publication 583 at www. How to refile taxes irs. How to refile taxes gov/pub583. How to refile taxes Information about any future developments affecting Publication 583 (such as legislation enacted after we release it) will be posted on that page. How to refile taxes Prev  Up  Next   Home   More Online Publications
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The Premium Tax Credit

 

Facts about the Premium Tax Credit

 

Publication 5120 –Your Credit, Your Choice – Get it Now or Get it Later   English | Spanish

 

Publication 5121 –Need help paying for health insurance premiums?   English | Spanish

 

NOTE - The following information does not affect your 2013 tax return that you are filing in 2014. You do not need to file a 2013 federal tax return solely to establish eligibility or qualify for advance payment of the premium tax credit.
 

Basic Information

Starting in 2014, if you get your health insurance coverage through the Health Insurance Marketplace, you may be eligible for the premium tax credit. This tax credit can help make purchasing health insurance coverage more affordable for people with moderate incomes. The open enrollment period to purchase health insurance coverage for 2014 through the Marketplace runs from Oct. 1, 2013, through March 31, 2014.

The Department of Health and Human Services administers the requirements for the Marketplace and the health plans they offer. For more information about your coverage options, financial assistance and the Marketplace, visit HealthCare.gov.

Eligibility

In general, you may be eligible for the credit if you meet all of the following:

  • buy health insurance through the Marketplace;
  • are ineligible for coverage through an employer or government plan;
  • are within certain income limits;
  • do not file a Married Filing Separately tax return (unless you meet the criteria in Notice 2014-23, which allows certain victims of domestic abuse to claim the premium tax credit using the Married Filing Separately filing status for the 2014 calendar year); and
  • cannot be claimed as a dependent by another person.

Filing Status

If you file your tax return using the filing status Single, Married Filing Jointly, Head of Household (including married individuals who qualify to use the Head of Household status) or Qualifying Widow/Widower, you may be eligible for the premium tax credit if you meet the other criteria. If you are married and you file your tax return using the filing status Married Filing Separately, you will not be eligible for the premium tax credit unless you meet the criteria in Notice 2014-23, which allows certain victims of domestic abuse to claim the premium tax credit using the Married Filing Separately filing status for the 2014 calendar year.

Getting the Credit

To qualify for the credit, you must get insurance through the Marketplace.

If you are eligible for the credit, you can choose to:

  • Get It Now: have some or all of the estimated credit paid in advance directly to your insurance company to lower what you pay out-of-pocket for your monthly premiums during 2014; or
  • Get It Later: wait to get all of the credit when you file your 2014 tax return in 2015.

During enrollment through the Marketplace, using information you provide about your projected income and family composition for 2014, the Marketplace will estimate the amount of the premium tax credit you will be able to claim for the 2014 tax year that you will file in 2015.

You will then decide whether you want to have all, some or none of your estimated credit paid in advance directly to your insurance company.

Change in Circumstances

Report income and family size changes to the Marketplace throughout the year. Reporting changes will help make sure you get the proper type and amount of financial assistance and will help you avoid getting too much or too little in advance. Receiving too much or too little in advance can affect your refund or balance due when you file your 2014 tax return in 2015.

For example, if you do not report income or family size changes to the Marketplace when they happen in 2014, the advance payments may not match your actual qualified credit amount on your federal tax return that you will file in 2015. This might result in a smaller refund or a balance due.

Claiming the Credit on Your Federal Tax Return

For any tax year, if you receive advance credit payments in any amount or if you plan to claim the premium tax credit, you must file a federal income tax return for that year. 

If you choose to get it now: When you file your 2014 tax return in 2015, you will subtract the total advance payments you received during the year from the amount of the premium tax credit calculated on your tax return. If the premium tax credit computed on the return is more than the advance payments made on your behalf during the year, the difference will increase your refund or lower the amount of tax you owe. If the advance credit payments are more than the premium tax credit, the difference will increase the amount you owe and result in either a smaller refund or a balance due.

If you choose to get it later: You will claim the full amount of the premium tax credit when you file your 2014 tax return in 2015. This will either increase your refund or lower your balance due.

More Information

More detailed information about the credit is available in our Questions and Answers.
The Department of the Treasury and the IRS issued the following legal guidance related to the premium tax credit:

  • Final regulations on the rules for individuals who enroll in qualified health plans through Marketplaces and claim the premium tax credit.
  • Final regulations on the premium tax credit affordability test for related individuals.
  • Proposed regulations on determining minimum value of eligible employer-sponsored plans and other rules regarding the premium tax credit.
  • Notice 2013-41 on determining whether or when individuals are considered eligible for coverage under certain Medicaid, Medicare, CHIP, TRICARE, student health or state high risk pool programs.

An electronic flyer (Publication 5120 English | Spanish ) and trifold (Publication 5121 English | Spanish ) entitled Facts about the Premium Tax Credit are available for public use and distribution.

 

Page Last Reviewed or Updated: 26-Mar-2014

The How To Refile Taxes

How to refile taxes 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). How to refile taxes Definitions The following definitions are used throughout this publication. How to refile taxes 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. How to refile taxes 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). How to refile taxes Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. How to refile taxes Limits on personal casualty or theft losses in the Kansas disaster area. How to refile taxes   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. How to refile taxes Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. How to refile taxes When to deduct the loss. How to refile taxes   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. How to refile taxes However, the Kansas disaster area is a Presidentially declared disaster. How to refile taxes Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. How to refile taxes The deadline for making this election has expired. How to refile taxes   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. How to refile taxes 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. How to refile taxes   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. How to refile taxes 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. How to refile taxes Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. How to refile taxes They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). How to refile taxes 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. How to refile taxes 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). How to refile taxes 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. How to refile taxes For more information, see the Instructions for Form 4684. How to refile taxes Net Operating Losses Qualified recovery assistance loss. How to refile taxes   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. How to refile taxes 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. How to refile taxes In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. How to refile taxes   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. How to refile taxes Qualified recovery assistance casualty loss. How to refile taxes   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. How to refile taxes 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. How to refile taxes 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. How to refile taxes Amended return. How to refile taxes   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. How to refile taxes More information. How to refile taxes    For more information on NOLs, see Publication 536. How to refile taxes 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. How to refile taxes Definitions Qualified recovery assistance distribution. How to refile taxes   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. How to refile taxes The distribution was made after May 3, 2007, and before January 1, 2009. How to refile taxes Your main home was located in the Kansas disaster area on May 4, 2007. How to refile taxes You sustained an economic loss because of the storms and tornadoes. How to refile taxes 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. How to refile taxes   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. How to refile taxes Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. How to refile taxes   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. How to refile taxes 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. How to refile taxes   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. How to refile taxes Eligible retirement plan. How to refile taxes   An eligible retirement plan can be any of the following. How to refile taxes A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). How to refile taxes A qualified annuity plan. How to refile taxes A tax-sheltered annuity contract. How to refile taxes A governmental section 457 deferred compensation plan. How to refile taxes A traditional, SEP, SIMPLE, or Roth IRA. How to refile taxes Main home. How to refile taxes   Generally, your main home is the home where you live most of the time. How to refile taxes A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. How to refile taxes Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. How to refile taxes However, if you elect, you can include the entire distribution in your income in the year it was received. How to refile taxes 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). How to refile taxes 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. How to refile taxes For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. How to refile taxes 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. How to refile taxes Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. How to refile taxes However, see Exceptions below for qualified recovery assistance distributions you cannot repay. How to refile taxes You have three years from the day after the date you received the distribution to make a repayment. How to refile taxes Amounts that are repaid are treated as a qualified rollover and are not included in income. How to refile taxes Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. How to refile taxes See Form 8915 for more information on how to report repayments. How to refile taxes Exceptions. How to refile taxes   You cannot repay the following types of distributions. How to refile taxes Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). How to refile taxes Required minimum distributions. How to refile taxes 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. How to refile taxes How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. How to refile taxes 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. How to refile taxes See Qualified recovery assistance distribution on page 3. How to refile taxes 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. How to refile taxes Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. How to refile taxes 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. How to refile taxes You can amend your 2007 income tax return by using Form 1040X. How to refile taxes 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. How to refile taxes See Form 8915 and Form 8606 on this page. How to refile taxes Form 8915. How to refile taxes   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. How to refile taxes Before you complete the form, modify the form as follows. How to refile taxes Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. How to refile taxes ” To the right of the title, cross out “2005” and enter “2007. How to refile taxes ” In Part I, at the top of column (a), cross out “2005” and enter “2007. How to refile taxes ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. How to refile taxes ” On lines 10 and 11, cross out “2005” and enter “2007. How to refile taxes ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. How to refile taxes ” On line 12, cross out “hurricane” and enter “recovery assistance. How to refile taxes ” On lines 13 and 14, cross out “line 15b” and “line 25b. How to refile taxes ” On lines 18 and 19, cross out “2005” and enter “2007. How to refile taxes ”   You can now complete Form 8915. How to refile taxes For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. How to refile taxes See Example 1 on page 5 to see how to complete Form 8915. How to refile taxes Form 8606. How to refile taxes   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. How to refile taxes Before you complete or amend the form, use the following additional instructions. How to refile taxes Form 8606, Part I. How to refile taxes    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. How to refile taxes Do not enter an amount less than -0-. How to refile taxes Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. How to refile taxes Complete line 15 as follows. How to refile taxes If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. How to refile taxes Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. How to refile taxes 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. How to refile taxes The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. How to refile taxes Enter the result in the white space in the bottom margin of the form under line 15. How to refile taxes To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. How to refile taxes 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. How to refile taxes Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. How to refile taxes To the left of this amount, enter “Other distributions. How to refile taxes ” Form 8606, Part III. How to refile taxes    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. How to refile taxes Complete line 25 as follows. How to refile taxes If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. How to refile taxes Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. How to refile taxes 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. How to refile taxes The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. How to refile taxes Enter the result in the white space in the bottom margin of the form under line 25. How to refile taxes To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. How to refile taxes 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. How to refile taxes Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. How to refile taxes To the left of this amount, enter “Other distributions. How to refile taxes ” Example 1. How to refile taxes   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. How to refile taxes Her home was located in the Kansas disaster area. How to refile taxes 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. How to refile taxes 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. How to refile taxes Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. How to refile taxes Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. How to refile taxes   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. How to refile taxes 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. How to refile taxes Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). How to refile taxes Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. How to refile taxes ” This amount is then reported on Form 8915, line 13. How to refile taxes Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. How to refile taxes See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. How to refile taxes This image is too large to be displayed in the current screen. How to refile taxes Please click the link to view the image. How to refile taxes 2005 Form 8915, page 1, Illustrated Example 1. How to refile taxes This image is too large to be displayed in the current screen. How to refile taxes Please click the link to view the image. How to refile taxes 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. How to refile taxes Please click the link to view the image. How to refile taxes 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. How to refile taxes See Qualified recovery assistance distribution on page 3. How to refile taxes 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. How to refile taxes See Form 8915 and Form 8606 below. How to refile taxes Form 8915. How to refile taxes   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. How to refile taxes Before you complete the form, modify the form as follows. How to refile taxes Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. How to refile taxes ” To the right of the title, cross out “2006” and enter “2008. How to refile taxes ” 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. How to refile taxes ” At the top of column (a) cross out “2006” and enter “2008. How to refile taxes ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. How to refile taxes ” On lines 12, 14, and 15, cross out “2005” and enter “2007. How to refile taxes ” On lines 17 and 19, cross out “2006” and enter “2008. How to refile taxes ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. How to refile taxes ” On line 21, cross out “hurricane” and enter “recovery assistance. How to refile taxes ” On lines 22 and 23, cross out “line 15b” and “line 25b. How to refile taxes ” On lines 27, 29, and 30, cross out “2005” and enter “2007. How to refile taxes ” On lines 32 and 34, cross out “2006” and enter “2008. How to refile taxes ”   You can now complete Form 8915. How to refile taxes For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. How to refile taxes Example 2. How to refile taxes   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. How to refile taxes Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. How to refile taxes 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. How to refile taxes See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. How to refile taxes This image is too large to be displayed in the current screen. How to refile taxes Please click the link to view the image. How to refile taxes 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. How to refile taxes Please click the link to view the image. How to refile taxes 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. How to refile taxes   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. How to refile taxes 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. How to refile taxes 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. How to refile taxes For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. How to refile taxes To be a qualified distribution, the distribution must meet all of the following requirements. How to refile taxes 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. How to refile taxes The distribution was received after November 4, 2006, and before May 5, 2007. How to refile taxes 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. How to refile taxes Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. How to refile taxes Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. How to refile taxes 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. How to refile taxes You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. How to refile taxes See How to report, next, for information on completing Form 8915. How to refile taxes How to report. How to refile taxes   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. How to refile taxes Before you complete the form, modify the form as follows. How to refile taxes Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. How to refile taxes ” To the right of the title, cross out “2005” and enter “2006” or “2007. How to refile taxes ” Enter only the year the distribution was received. How to refile taxes Cross out “Hurricane” in the title of Part IV and enter “Kansas. How to refile taxes ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. How to refile taxes ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. How to refile taxes ” You can now complete Part IV of Form 8915. How to refile taxes Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. How to refile taxes Attach Form 8915 to your original or amended return for the year of the distribution. How to refile taxes Amended return. How to refile taxes   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. How to refile taxes Loans From Qualified Plans The following benefits are available to qualified individuals. How to refile taxes Increases to the limits for distributions treated as loans from employer plans. How to refile taxes A 1-year suspension for payments due on plan loans. How to refile taxes Qualified individual. How to refile taxes   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. How to refile taxes 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. How to refile taxes Limits on plan loans. How to refile taxes   The $50,000 limit for distributions treated as plan loans is increased to $100,000. How to refile taxes In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. How to refile taxes 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. How to refile taxes One-year suspension of loan payments. How to refile taxes   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. How to refile taxes 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. How to refile taxes 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. How to refile taxes 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). How to refile taxes The special allowance applies only for the first year the property is placed in service. How to refile taxes The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). How to refile taxes There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. How to refile taxes You can elect not to deduct the special allowance for qualified recovery assistance property. How to refile taxes If you make this election for any property, it applies to all property in the same class placed in service during the year. How to refile taxes Qualified recovery assistance property. How to refile taxes   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. How to refile taxes Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. How to refile taxes Water utility property. How to refile taxes Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. How to refile taxes (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. How to refile taxes ) Qualified leasehold improvement property. How to refile taxes Nonresidential real property and residential rental property. How to refile taxes   For more information on this property, see Publication 946. How to refile taxes Other tests to be met. How to refile taxes   To be qualified recovery assistance property, the property must also meet all of the following tests. How to refile taxes 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. How to refile taxes The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). How to refile taxes 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. How to refile taxes The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. How to refile taxes Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. How to refile taxes 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. How to refile taxes Excepted property. How to refile taxes   Qualified recovery assistance property does not include any of the following. How to refile taxes Property required to be depreciated using the Alternative Depreciation System (ADS). How to refile taxes Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. How to refile taxes Property for which you are claiming a commercial revitalization deduction. How to refile taxes Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. How to refile taxes Property placed in service and disposed of in the same tax year. How to refile taxes Property converted from business use to personal use in the same tax year it is placed in service. How to refile taxes Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. How to refile taxes Recapture of special allowance. How to refile taxes   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. How to refile taxes Amended return. How to refile taxes   If you have already filed your tax return, you may have to amend that return to claim any special allowance. How to refile taxes 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. How to refile taxes 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. How to refile taxes Increased dollar limit. How to refile taxes   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). How to refile taxes   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. How to refile taxes Qualified section 179 recovery assistance property. How to refile taxes   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). How to refile taxes Section 179 property does not include nonresidential real property or residential rental property. How to refile taxes 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. How to refile taxes Amended return. How to refile taxes   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. How to refile taxes Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. How to refile taxes The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). How to refile taxes Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). How to refile taxes Use Form 5884-A to claim the credit. How to refile taxes See Form 5884-A later. How to refile taxes The following rules and definitions apply. How to refile taxes Employers affected by the storms and tornadoes. How to refile taxes   The following definitions apply to employers affected by the storms and tornadoes. How to refile taxes Eligible employer. How to refile taxes   For this purpose, an eligible employer is any employer who meets all of the following. How to refile taxes Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. How to refile taxes Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. How to refile taxes 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. How to refile taxes Eligible employee. How to refile taxes   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. How to refile taxes 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. How to refile taxes Qualified wages. How to refile taxes   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. How to refile taxes In addition, the wages must have been paid or incurred after May 4, 2007. How to refile taxes    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. How to refile taxes    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). How to refile taxes Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. How to refile taxes Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. How to refile taxes   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. How to refile taxes For a special rule that applies to railroad employees, see section 51(h)(1)(B). How to refile taxes   Qualified wages do not include the following. How to refile taxes Wages paid to your dependent or a related individual. How to refile taxes See section 51(i)(1). How to refile taxes 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. How to refile taxes Wages for services of replacement workers during a strike or lockout. How to refile taxes Form 5884-A. How to refile taxes   Use Section A of Form 5884-A (Rev. How to refile taxes October 2006) to claim the employer retention credit. How to refile taxes Section B does not apply to the Kansas disaster area. How to refile taxes Before you complete the form, modify the form as follows. How to refile taxes Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. How to refile taxes ” 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. How to refile taxes ”   Complete the form as instructed. How to refile taxes Lines 1b and 1c do not apply. How to refile taxes Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. How to refile taxes On the dotted line to the left of line 1x, enter “5884-A. How to refile taxes ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. How to refile taxes Amended return. How to refile taxes   You may have to amend a previously filed return to claim the employee retention credit. How to refile taxes 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. How to refile taxes 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. How to refile taxes Amended return. How to refile taxes   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. How to refile taxes Request for Copy or Transcript of Tax Return Request for copy of tax return. How to refile taxes   You can use Form 4506 to order a copy of your tax return. How to refile taxes Generally, there is a $39. How to refile taxes 00 fee (subject to change) for requesting each copy of a tax return. How to refile taxes 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. How to refile taxes Request for transcript of tax return. How to refile taxes   You can use Form 4506-T to order a free transcript of your tax return. How to refile taxes A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. How to refile taxes You can also call 1-800-829-1040 to order a transcript. How to refile taxes 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. How to refile taxes By selecting the method that is best for you, you will have quick and easy access to tax help. How to refile taxes Contacting your Taxpayer Advocate. How to refile taxes   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. How to refile taxes   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. How to refile taxes 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. How to refile taxes 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. How to refile taxes For more information, go to www. How to refile taxes irs. How to refile taxes gov/advocate. How to refile taxes Low Income Taxpayer Clinics (LITCs). How to refile taxes   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. How to refile taxes The clinics also provide tax education and outreach for taxpayers who speak English as a second language. How to refile taxes Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. How to refile taxes It is available at www. How to refile taxes irs. How to refile taxes gov or your local IRS office. How to refile taxes Free tax services. How to refile taxes   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. How to refile taxes It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. How to refile taxes It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. How to refile taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to refile taxes Free help with your return. How to refile taxes   Free help in preparing your return is available nationwide from IRS-trained volunteers. How to refile taxes 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. How to refile taxes Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to refile taxes To find a site near you, call 1-800-829-1040. How to refile taxes Or to find the nearest AARP TaxAide site, visit AARP's website at www. How to refile taxes aarp. How to refile taxes org/taxaide or call 1-888-227-7669. How to refile taxes For more information on these programs, go to www. How to refile taxes irs. How to refile taxes gov and enter keyword “VITA” in the upper right-hand corner. How to refile taxes Internet. How to refile taxes You can access the IRS website at www. How to refile taxes irs. How to refile taxes gov 24 hours a day, 7 days a week to: E-file your return. How to refile taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to refile taxes Check the status of your refund. How to refile taxes Click on Where's My Refund. How to refile taxes Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). How to refile taxes 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. How to refile taxes Download forms, instructions, and publications. How to refile taxes Order IRS products online. How to refile taxes Research your tax questions online. How to refile taxes Search publications online by topic or keyword. How to refile taxes View Internal Revenue Bulletins (IRBs) published in the last few years. How to refile taxes Figure your withholding allowances using the withholding calculator online at www. How to refile taxes irs. How to refile taxes gov/individuals. How to refile taxes Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. How to refile taxes Sign up to receive local and national tax news by email. How to refile taxes Get information on starting and operating a small business. How to refile taxes Phone. How to refile taxes Many services are available by phone. How to refile taxes Ordering forms, instructions, and publications. How to refile taxes Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. How to refile taxes You should receive your order within 10 days. How to refile taxes Asking tax questions. How to refile taxes Call the IRS with your tax questions at 1-800-829-1040. How to refile taxes Solving problems. How to refile taxes You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to refile taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to refile taxes Call your local Taxpayer Assistance Center for an appointment. How to refile taxes To find the number, go to www. How to refile taxes irs. How to refile taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to refile taxes TTY/TDD equipment. How to refile taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to refile taxes TeleTax topics. How to refile taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to refile taxes Refund information. How to refile taxes 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. How to refile taxes Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). How to refile taxes 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. How to refile taxes Evaluating the quality of our telephone services. How to refile taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to refile taxes One method is for a second IRS representative to listen in on or record random telephone calls. How to refile taxes Another is to ask some callers to complete a short survey at the end of the call. How to refile taxes Walk-in. How to refile taxes Many products and services are available on a walk-in basis. How to refile taxes Products. How to refile taxes You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to refile taxes 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. How to refile taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to refile taxes Services. How to refile taxes You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to refile taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to refile taxes 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. How to refile taxes No appointment is necessary — just walk in. How to refile taxes If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to refile taxes A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to refile taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. How to refile taxes All other issues will be handled without an appointment. How to refile taxes To find the number of your local office, go to www. How to refile taxes irs. How to refile taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to refile taxes Mail. How to refile taxes You can send your order for forms, instructions, and publications to the address below. How to refile taxes You should receive a response within 10 days after your request is received. How to refile taxes Internal Revenue Service 1201 N. How to refile taxes Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. How to refile taxes You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. How to refile taxes Prior-year forms, instructions, and publications. How to refile taxes Bonus: Historical Tax Products DVD - Ships with the final release. How to refile taxes IRS Tax Map: an electronic research tool and finding aid. How to refile taxes Tax law frequently asked questions (FAQ). How to refile taxes Tax Topics from the IRS telephone response system. How to refile taxes Fill-in, print, and save features for most tax forms. How to refile taxes Internal Revenue Bulletins. How to refile taxes Toll-free and email technical support. How to refile taxes The CD/DVD is released twice during the year in January and March. How to refile taxes Purchase the CD/DVD from National Technical Information Service (NTIS) at www. How to refile taxes irs. How to refile taxes 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). How to refile taxes Price is subject to change. How to refile taxes CD for small businesses. How to refile taxes Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. How to refile taxes This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. How to refile taxes All the business tax forms, instructions, and publications needed to successfully manage a business. How to refile taxes Tax law changes. How to refile taxes Tax Map: an electronic research tool and finding aid. How to refile taxes Web links to various government agencies, business associations, and IRS organizations. How to refile taxes “Rate the Product” survey—your opportunity to suggest changes for future editions. How to refile taxes A site map of the CD to help you navigate the pages of the CD with ease. How to refile taxes An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. How to refile taxes An updated version of this CD is available each year in early April. How to refile taxes You can get a free copy by calling 1-800-829-3676 or by visiting www. How to refile taxes irs. How to refile taxes gov/smallbiz. How to refile taxes Prev  Up  Next   Home   More Online Publications