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Statetaxes Publication 4492 - Main Contents Table of Contents DefinitionsHurricane Katrina Disaster Area Katrina Covered Disaster Area Gulf Opportunity (GO) Zone (Core Disaster Area) Hurricane Rita Disaster Area (Rita Covered Disaster Area) Rita GO Zone Hurricane Wilma Disaster Area Wilma Covered Disaster Area Wilma GO Zone Extended Tax Deadlines Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Charitable Deduction for Contributions of Food Inventory Charitable Deduction for Contributions of Book Inventories to Public Schools Casualty and Theft LossesTime limit for making election. Statetaxes Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Hurricane Distributions Repayment of Qualified Hurricane Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by Hurricane Katrina Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Work Opportunity Credit Employee Retention Credit Hurricane Katrina Housing Credit Reforestation Costs Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax Help Definitions The following definitions are used throughout this publication. Statetaxes Hurricane Katrina Disaster Area The Hurricane Katrina disaster area covers the area for which the President declared a major disaster before September 14, 2005, because of Hurricane Katrina. Statetaxes The Hurricane Katrina disaster area covers the entire states of Alabama, Florida, Louisiana, and Mississippi. Statetaxes Katrina Covered Disaster Area A portion of the Hurricane Katrina disaster area has been designated by the IRS as a covered disaster area. Statetaxes The Katrina covered disaster area covers the following areas in four states. Statetaxes Alabama. Statetaxes   The counties of Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox, and Winston. Statetaxes Florida. Statetaxes   The counties of Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa, and Walton. Statetaxes Louisiana. Statetaxes   All parishes. Statetaxes Mississippi. Statetaxes   All counties. Statetaxes Gulf Opportunity (GO) Zone (Core Disaster Area) The GO Zone (also called the core disaster area) covers the portion of the Hurricane Katrina disaster area determined by the Federal Emergency Management Agency (FEMA) to be eligible for either individual only or both individual and public assistance from the Federal Government. Statetaxes The GO Zone covers the following areas in three states. Statetaxes Alabama. Statetaxes   The counties of Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and Washington. Statetaxes Louisiana. Statetaxes   The parishes of Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. Statetaxes Bernard, St. Statetaxes Charles, St. Statetaxes Helena, St. Statetaxes James, St. Statetaxes John the Baptist, St. Statetaxes Martin, St. Statetaxes Mary, St. Statetaxes Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West Feliciana. Statetaxes Mississippi. Statetaxes   The counties of Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo. Statetaxes Hurricane Rita Disaster Area (Rita Covered Disaster Area) The Hurricane Rita disaster area (also designated by the IRS as the Rita covered disaster area) covers the area for which the President declared a major disaster before October 6, 2005, because of Hurricane Rita. Statetaxes This area covers the entire states of Louisiana and Texas. Statetaxes Rita GO Zone The Rita GO Zone covers the portion of the Hurricane Rita disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Statetaxes The Rita GO Zone covers the following areas in two states. Statetaxes Louisiana. Statetaxes   The parishes of Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. Statetaxes Landry, St. Statetaxes Martin, St. Statetaxes Mary, St. Statetaxes Tammany, Terrebonne, Vermilion, Vernon, and West Baton Rouge. Statetaxes Texas. Statetaxes   The counties of Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker. Statetaxes Hurricane Wilma Disaster Area The Hurricane Wilma disaster area covers the area for which the President declared a major disaster before November 14, 2005, because of Hurricane Wilma. Statetaxes The Hurricane Wilma disaster area covers the entire state of Florida. Statetaxes Wilma Covered Disaster Area A portion of the Hurricane Wilma disaster area has been designated by the IRS as a covered disaster area. Statetaxes The Wilma covered disaster area covers the following counties. Statetaxes Florida. Statetaxes   Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. Statetaxes Lucie, and Sarasota. Statetaxes Wilma GO Zone The Wilma GO Zone covers the portion of the Hurricane Wilma disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Statetaxes The Wilma GO Zone covers the following counties. Statetaxes Florida. Statetaxes   Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, and St. Statetaxes Lucie. Statetaxes Extended Tax Deadlines The IRS has extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Katrina, Rita, or Wilma, until February 28, 2006. Statetaxes The extension applies to deadlines (either an original or extended due date) that occur during the following periods. Statetaxes After August 28, 2005 (August 23, 2005, for Florida affected taxpayers), and before February 28, 2006, for taxpayers affected by Hurricane Katrina. Statetaxes After September 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Rita. Statetaxes After October 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Wilma. Statetaxes Affected taxpayer. Statetaxes   The following taxpayers are eligible for the extension. Statetaxes Any individual whose main home is located in a covered disaster area. Statetaxes Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. Statetaxes Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained or whose tax professional's office is in a covered disaster area. Statetaxes The main home or principal place of business does not have to be located in the covered area. Statetaxes Any individual visiting a county or parish in the Hurricane Katrina or Hurricane Rita covered disaster area that was injured or killed (and the estate of an individual killed) as a result of the hurricane or its aftermath. Statetaxes Any estate or trust whose tax records needed to meet a filing or payment deadline are maintained in a covered disaster area. Statetaxes Generally, any individual who is a worker assisting in the relief activities in a covered disaster area. Statetaxes However, a relief worker assisting in the Wilma covered disaster area is not an affected taxpayer unless the worker is affiliated with a recognized government or philanthropic organization assisting in the relief activities. Statetaxes The spouse of an affected taxpayer, solely with regard to a joint income tax return with that taxpayer. Statetaxes   To ensure correct processing, affected taxpayers should write the assigned disaster designation (for example, “Hurricane Katrina”) in red ink at the top of any forms or documents filed with the IRS. Statetaxes Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227. Statetaxes Acts extended. Statetaxes   Deadlines for performing the following acts are extended. Statetaxes Filing any return of income, estate, gift, generation-skipping transfer, excise, or employment tax. Statetaxes Paying any income, estate, gift, generation-skipping transfer, excise, or employment tax. Statetaxes This includes making estimated tax payments. Statetaxes Making certain contributions, distributions, recharacterizing contributions, or making a rollover to or from a qualified retirement plan. Statetaxes Filing certain petitions with the Tax Court. Statetaxes Filing a claim for credit or refund of any tax. Statetaxes Bringing suit upon a claim for credit or refund. Statetaxes Certain other acts described in Revenue Procedure 2005-27. Statetaxes You can find Revenue Procedure 2005-27 on page 1050 of Internal Revenue Bulletin 2005-20 at www. Statetaxes irs. Statetaxes gov/pub/irs-irbs/irb05-20. Statetaxes pdf. Statetaxes Forgiveness of interest and penalties. Statetaxes   The IRS may forgive the interest and penalties on any underpaid income, estate, gift, employment, or excise tax for the length of any extension. Statetaxes Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions Individuals. Statetaxes   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% adjusted gross income (AGI) limit. Statetaxes A qualified contribution is a charitable contribution paid in cash or by check after August 27, 2005, and before January 1, 2006, to a 50% limit organization (other than certain private foundations described in section 509(a)(3)) if you make an election to have the 50% limit not apply to these contributions. Statetaxes   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Statetaxes You can carry over any contributions you are not able to deduct for 2005 because of this limit. Statetaxes In 2006, treat the carryover of your unused qualified contributions as a carryover of contributions subject to the 50% limit. Statetaxes Exception. Statetaxes   Qualified contributions do not include a contribution to a segregated fund or account for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or investments based on your contribution. Statetaxes Corporations. Statetaxes   A corporation may elect to deduct qualified cash contributions without regard to the 10% taxable income limit if the contributions were made after August 27, 2005, and before January 1, 2006, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3)), for Hurricane Katrina, Rita, or Wilma relief efforts. Statetaxes 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. Statetaxes Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% limit. Statetaxes Partners and shareholders. Statetaxes   Each partner in a partnership and each shareholder in an S corporation makes a separate election to have the appropriate limit not apply. Statetaxes More information. Statetaxes   For more information, see Publication 526 or Publication 542, Corporations. Statetaxes Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Statetaxes Standard Mileage Rate for Charitable Use of Vehicles The following are special standard mileage rates in effect in 2005 and 2006 for the cost of operating your automobile for providing charitable services solely related to Hurricane Katrina. Statetaxes 29 cents per mile for the period August 25 through August 31, 2005. Statetaxes 34 cents per mile for the period September 1 through December 31, 2005. Statetaxes 32 cents per mile for the period January 1 through December 31, 2006. Statetaxes Mileage Reimbursements to Charitable Volunteers You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger automobile for the benefit of a qualified charitable organization in providing relief related to Hurricane Katrina during the period beginning on August 25, 2005, and ending on December 31, 2006. Statetaxes You cannot claim a deduction or credit for amounts you receive as a mileage reimbursement. Statetaxes You must keep records of miles driven, time, place (or use), and purpose of the mileage. Statetaxes The amount you can exclude from income cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Statetaxes 40. Statetaxes 5 cents per mile for the period August 25 through August 31, 2005. Statetaxes 48. Statetaxes 5 cents per mile for the period September 1 through December 31, 2005. Statetaxes 44. Statetaxes 5 cents per mile for the period January 1 through December 31, 2006. Statetaxes Charitable Deduction for Contributions of Food Inventory Any taxpayer engaged in a trade or business is eligible to claim a deduction for a contribution of “apparently wholesome food” inventory to a qualified charitable organization described in section 501(c)(3) (except for private nonoperating foundations) after August 27, 2005, and before January 1, 2006. Statetaxes “Apparently wholesome food” is food that meets all quality and labeling standards imposed by federal, state, and local laws and regulations even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus, or other conditions. Statetaxes The deduction is equal to the lesser of: The basis of the donated food plus one-half of the gain that would have been realized if the donated food had been sold at fair market value on the date of the donation, or Two times the basis of the donated food. Statetaxes The taxpayer must receive written certification from the donee stating: The donated food is related to the purpose or function of the donee's basis for exemption under section 501(c)(3) and is to be used solely for the care of the ill, the needy, or infants; and The food was not given in exchange for money, other property, or services. Statetaxes For a taxpayer other than a C corporation, the deduction is limited to 10% of the taxpayer's total net income from all trades or businesses from which the food contributions were made (figured without regard to the deduction for charitable contributions). Statetaxes For example, if a taxpayer is a sole proprietor, a shareholder in an S corporation, and a partner in a partnership, and each made a contribution of apparently wholesome food inventory, the taxpayer's deduction is limited to 10% of the taxpayer's total net income from the sole proprietorship, S corporation, and partnership (figured without regard to the deduction for charitable contributions). Statetaxes Charitable Deduction for Contributions of Book Inventories to Public Schools A corporation (other than an S corporation) may be allowed a charitable deduction for a qualified book contribution made after August 27, 2005, and before January 1, 2006, to a public school that: Provides elementary or secondary education (kindergarten through grade 12), and Normally maintains a regular faculty and curriculum and has a regular enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Statetaxes . Statetaxes The deduction is equal to the lesser of: The basis of the donated books plus one-half of the gain that would have been realized if the donated books had been sold at fair market value on the date of the donation, or Two times the basis of the donated books. Statetaxes The corporation must receive written certification from the school stating that the donated books are suitable for the organization's educational programs and will be used for such programs. Statetaxes Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that were caused by Hurricane Katrina, Rita, or Wilma. Statetaxes For more information, see Publication 547. Statetaxes Limits on personal casualty or theft losses caused by Hurricane Katrina, Rita, or Wilma. Statetaxes   The following losses to personal use property are not subject to the $100 or 10% of adjusted gross income limits. Statetaxes Losses that arose in the Hurricane Katrina disaster area after August 24, 2005, and that were caused by Hurricane Katrina. Statetaxes Losses that arose in the Hurricane Rita disaster area after September 22, 2005, and that were caused by Hurricane Rita. Statetaxes Losses that arose in the Hurricane Wilma disaster area after October 22, 2005, and that were caused by Hurricane Wilma. Statetaxes Qualifying losses include losses from flooding or other casualty, and from theft, that arose in the hurricane disaster area and that were caused by the hurricane. Statetaxes Special instructions for individuals who elect to claim a Hurricane Katrina, Rita, or Wilma casualty or theft loss for 2004. Statetaxes   Casualty and theft losses are generally deductible only in the year the casualty occurred or theft was discovered. Statetaxes However, Hurricane Katrina, Rita, and Wilma are Presidentially declared disasters. Statetaxes Therefore, you can elect to deduct losses from these hurricanes on your tax return for the previous year. Statetaxes If you make this election, use the following additional instructions to complete your forms. Statetaxes   Individuals filing or amending their 2004 tax return whose only casualty or theft losses to personal use property claimed on that return were caused by Hurricane Katrina, Rita, or Wilma should write “Hurricane Katrina,” “Hurricane Rita,” or “Hurricane Wilma” at the top of Form 1040 or 1040X. Statetaxes They must also complete and attach the 2004 Form 4684 and write “Hurricane Katrina,”“Hurricane Rita,” or “Hurricane Wilma” on the dotted line next to line 11 and enter -0- on lines 11 and 17. Statetaxes   Individuals filing or amending their 2004 tax return who also have casualty or theft losses to personal use property not related to Hurricane Katrina, Rita, or Wilma should disregard the caution directing taxpayers to use only one Form 4684, located above line 13, and complete lines 13 through 18 on two Forms 4684. Statetaxes The Form 1040 or 1040X and the first Form 4684 should be prepared as explained above for Hurricane Katrina, Rita, or Wilma losses only. Statetaxes The second Form 4684 should be prepared in the normal manner for all gains and non-Hurricane Katrina, Rita or Wilma losses. Statetaxes If both Forms 4684 have a loss on line 18, they should carry the combined losses from that line to Schedule A (Form 1040), line 19. Statetaxes If there is a gain on line 15 of the second Form 4684, disregard the instruction to enter it on Schedule D (Form 1040), and instead enter on Schedule A (Form 1040), line 19, the excess of the loss from the first Form 4684 over the gain on line 15 of the second Form 4684. Statetaxes , Time limit for making election. Statetaxes   You must make this election to claim your casualty or theft loss in 2004 by the later of the following dates. Statetaxes The due date (without extensions) for filing your 2005 income tax return. Statetaxes The due date (with extensions) for filing your 2004 income tax return. Statetaxes Example. Statetaxes If you are a calendar year individual taxpayer, you have until April 17, 2006, to amend your 2004 tax return to claim a casualty or theft loss that occurred during 2005. Statetaxes 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. Statetaxes 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). Statetaxes However, for property that was involuntarily converted after August 24, 2005, as a result of Hurricane Katrina, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. Statetaxes For more information, see the Instructions for Form 4684. Statetaxes Net Operating Losses Qualified GO Zone loss. Statetaxes   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Statetaxes However, the portion of an NOL that is a qualified GO Zone loss can be carried back to the 5 tax years before the NOL year. Statetaxes In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Statetaxes   A qualified GO Zone loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified GO Zone casualty loss (as defined below), Moving expenses paid or incurred after August 27, 2005, and before January 1, 2008, for the employment of an individual whose main home was in the GO Zone before August 28, 2005, who was unable to remain in that home because of Hurricane Katrina, and whose main job location (after the move) is in the GO Zone, Temporary housing expenses paid or incurred after August 27, 2005, and before January 1, 2008, to house employees of the taxpayer whose main job location is in the GO Zone, Depreciation or amortization allowable for any qualified GO Zone property (even if you elected not to claim the special GO Zone depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after August 27, 2005, and before January 1, 2008, for any damage from Hurricane Katrina to property located in the GO Zone. Statetaxes Qualified GO Zone casualty loss. Statetaxes   A qualified GO Zone casualty loss is any deductible section 1231 loss of property located in the GO Zone if the loss was caused by Hurricane Katrina. Statetaxes For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by Hurricane Katrina of property located in the GO Zone. Statetaxes Any such loss taken into account in figuring your qualified GO Zone loss is not eligible for the election to be treated as having occurred in the previous tax year. Statetaxes 5-year NOL carryback of certain timber losses. Statetaxes   Generally, you can carry the portion of an NOL due to income and deductions attributable to a farming business back to the 5 tax years before the NOL year. Statetaxes You can treat income and deductions attributable to qualified timber property as attributable to a farming business if any portion of the property is located in the GO Zone, Rita GO Zone, or Wilma GO Zone, and the income and deductions are allocable to the part of your tax year which is after the applicable date below. Statetaxes August 27, 2005, if any portion of the property is located in the GO Zone. Statetaxes September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Statetaxes October 22, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the RITA GO Zone). Statetaxes   These rules will not apply after 2006. Statetaxes   However, these rules apply only to a timber producer who: Held qualified timber property (defined in Publication 535, Business Expenses) on the applicable date below: August 28, 2005, if any portion of the property is located in the GO Zone, September 23, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone), or October 23, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the Rita GO Zone); Is not a corporation with stock publicly traded on an established securities market; Is not a real estate investment trust; and Did not hold more than 500 acres of qualified timber property on the applicable date above. Statetaxes More information. Statetaxes   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Statetaxes IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of Hurricane Katrina, Rita, or Wilma. Statetaxes Definitions Qualified hurricane distribution. Statetaxes   A qualified hurricane distribution is any distribution you received from an eligible retirement plan if all of the following apply. Statetaxes The distribution was made: After August 24, 2005, and before January 1, 2007, for Hurricane Katrina; After September 22, 2005, and before January 1, 2007, for Hurricane Rita; or After October 22, 2005, and before January 1, 2007, for Hurricane Wilma. Statetaxes Your main home was located in a hurricane disaster area listed below on the date shown for that area. Statetaxes August 28, 2005, for the Hurricane Katrina disaster area. Statetaxes September 23, 2005, for the Hurricane Rita disaster area. Statetaxes October 23, 2005, for the Hurricane Wilma disaster area. Statetaxes You sustained an economic loss because of Hurricane Katrina, Rita, or Wilma and your main home was in that hurricane disaster area on the date shown in (2) above for that hurricane. Statetaxes 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. Statetaxes   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified hurricane distribution, regardless of whether the distribution was made on account of Hurricane Katrina, Rita, or Wilma. Statetaxes Qualified hurricane distributions are permitted without regard to your need or the actual amount of your economic loss. Statetaxes   The total of your qualified hurricane distributions from all plans is limited to $100,000. Statetaxes 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. Statetaxes   A reduction or offset (after August 24, 2005, for Katrina; after September 22, 2005, for Rita; or after October 22, 2005, for Wilma) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified hurricane distribution. Statetaxes Eligible retirement plan. Statetaxes   An eligible retirement plan can be any of the following. Statetaxes A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Statetaxes A qualified annuity plan. Statetaxes A tax-sheltered annuity contract. Statetaxes A governmental section 457 deferred compensation plan. Statetaxes A traditional, SEP, SIMPLE, or Roth IRA. Statetaxes Main home. Statetaxes   Generally, your main home is the home where you live most of the time. Statetaxes A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Statetaxes Taxation of Qualified Hurricane Distributions Qualified hurricane distributions are included in income in equal amounts over three years. Statetaxes However, if you elect, you can include the entire distribution in your income in the year it was received. Statetaxes Qualified hurricane distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Statetaxes However, any distributions you receive in excess of the $100,000 qualified hurricane distribution limit may be subject to the additional tax on early distributions. Statetaxes For more information, see Form 8915. Statetaxes Repayment of Qualified Hurricane Distributions If you choose, you generally can repay any portion of a qualified hurricane distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Statetaxes Also, you can repay a qualified hurricane distribution made on account of a hardship from a retirement plan. Statetaxes However, see Exceptions below for qualified hurricane distributions you cannot repay. Statetaxes You have three years from the day after the date you received the distribution to make a repayment. Statetaxes Amounts that are repaid are treated as a qualified rollover and are not included in income. Statetaxes Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Statetaxes See Form 8915 for more information on how to report repayments. Statetaxes Exceptions. Statetaxes   You cannot repay the following types of distributions. Statetaxes Qualified hurricane distributions received as a beneficiary (other than a surviving spouse). Statetaxes Required minimum distributions. Statetaxes 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. Statetaxes Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area, you can repay that distribution before March 1, 2006, to an eligible retirement plan after August 24, 2005 (Katrina); after September 22, 2005 (Rita); or after October 22, 2005 (Wilma). Statetaxes For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Statetaxes To be a qualified distribution, the distribution must meet all of the following requirements. Statetaxes 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. Statetaxes The distribution was received in 2005 after February 28 and before: August 29 for Hurricane Katrina; September 24 for Hurricane Rita; or October 24 for Hurricane Wilma. Statetaxes The distribution was to be used to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area that was not purchased or constructed because of Hurricane Katrina, Rita, or Wilma. Statetaxes Amounts that are repaid before March 1, 2006, are treated as a qualified rollover and are not included in income. Statetaxes Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Statetaxes A qualified distribution not repaid before March 1, 2006, may be taxable for 2005 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Statetaxes You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before March 1, 2006. Statetaxes Loans From Qualified Plans The following benefits are available to qualified individuals. Statetaxes Increases to the limits for distributions treated as loans from employer plans. Statetaxes A 1-year suspension for payments due on plan loans. Statetaxes Qualified individual. Statetaxes   You are a qualified individual if any of the following apply. Statetaxes Your main home on August 28, 2005, was located in the Hurricane Katrina disaster area and you had an economic loss because of Hurricane Katrina. Statetaxes Your main home on September 23, 2005, was located in the Hurricane Rita disaster area and you had an economic loss because of Hurricane Rita. Statetaxes Your main home on October 23, 2005, was located in the Hurricane Wilma disaster area and you had an economic loss because of Hurricane Wilma. Statetaxes 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. Statetaxes Limits on plan loans. Statetaxes   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Statetaxes In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Statetaxes The higher limits apply only to loans received during the following period. Statetaxes If your main home was located in the Hurricane Katrina disaster area, the period began on September 24, 2005, and ends on December 31, 2006. Statetaxes If your main home was located in the Hurricane Rita or Wilma disaster area, the period began on December 21, 2005, and ends on December 31, 2006. Statetaxes If you are a qualified individual based on Hurricane Katrina and another hurricane, use the period based on Hurricane Katrina. Statetaxes One-year suspension of loan payments. Statetaxes   Payments on plan loans due before 2007 may be suspended for 1 year by the plan administrator. Statetaxes To qualify for the suspension, the due date for any loan payment must occur during the period beginning on: August 28, 2005, if your main home was located in the Hurricane Katrina disaster area. Statetaxes September 23, 2005, if your main home was located in the Hurricane Rita disaster area. Statetaxes October 23, 2005, if your main home was located in the Hurricane Wilma disaster area. Statetaxes If you are a qualified individual based on more than one hurricane, use the period with the earliest beginning date. Statetaxes Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit You can elect to use your 2004 earned income to figure your earned income credit (EIC) and additional child tax credit for 2005 if: Your 2005 earned income is less than your 2004 earned income, and At least one of the following statements is true. Statetaxes Your main home on August 25, 2005, was in the Gulf Opportunity (GO) Zone. Statetaxes Your main home on August 25, 2005, was in the Hurricane Katrina disaster area and you were displaced from that home because of Hurricane Katrina. Statetaxes Your main home on September 23, 2005, was in the Rita GO Zone. Statetaxes Your main home on September 23, 2005, was in the Hurricane Rita disaster area and you were displaced from that home because of Hurricane Rita. Statetaxes Your main home on October 23, 2005, was in the Wilma GO Zone. Statetaxes Your main home on October 23, 2005, was in the Hurricane Wilma disaster area and you were displaced from that home because of Hurricane Wilma. Statetaxes Earned income. Statetaxes    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. Statetaxes 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. Statetaxes Joint returns. Statetaxes   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Statetaxes If you make the election, your 2004 earned income is the sum of your 2004 earned income and your spouse's 2004 earned income. Statetaxes Making the election. Statetaxes   If you make the election to use your 2004 earned income, the election applies for figuring both the EIC and the additional child tax credit. Statetaxes However, you can make the election for the additional child tax credit even if you do not take the EIC. Statetaxes   Electing to use your 2004 earned income may increase or decrease your EIC. Statetaxes Take the following steps to decide whether to make the election. Statetaxes Figure your 2005 EIC using your 2004 earned income. Statetaxes Figure your 2005 additional child tax credit using your 2004 earned income for EIC purposes. Statetaxes Add the results of (1) and (2). Statetaxes Figure your 2005 EIC using your 2005 earned income. Statetaxes Figure your 2005 additional child tax credit using your 2005 earned income for additional child tax credit purposes. Statetaxes Add the results of (4) and (5). Statetaxes Compare the results of (3) and (6). Statetaxes If (3) is larger than (6), it is to your benefit to make the election. Statetaxes If (3) is equal to or smaller than (6), making the election will not help you. Statetaxes   If you elect to use your 2004 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2004 earned income on the dotted line next to line 66a of Form 1040, on the line next to line 41a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Statetaxes   If you elect to use your 2004 earned income and you are claiming the additional child tax credit, enter your 2004 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. Statetaxes   Because Form 8812 was released before the GO Zone legislation was enacted, the instructions refer only to individuals whose main home was in the Hurricane Katrina disaster area. Statetaxes When completing Form 8812, line 4a, use the above rules to determine your eligibility to make the election (instead of the Form 8812 instructions). Statetaxes Getting your 2004 tax return information. Statetaxes   If you do not have your 2004 tax records, you can get the amount of earned income used to figure your 2004 EIC by calling 1-866-562-5227. Statetaxes You can also get this information by visiting the IRS website at www. Statetaxes irs. Statetaxes gov. Statetaxes   If you prefer to figure your 2004 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Statetaxes See Request for Copy or Transcript of Tax Return on page 16. Statetaxes Additional Exemption for Housing Individuals Displaced by Hurricane Katrina You may be able to claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by Hurricane Katrina. Statetaxes The additional exemption amount is claimed on new Form 8914. Statetaxes The additional exemption amount is allowable once per taxpayer for a specific individual in 2005 or 2006, but not in both years. Statetaxes The maximum additional exemption amount you can claim for all displaced individuals is $2,000 ($1,000 if married filing separately). Statetaxes The additional exemption amount you claim for displaced individuals in 2005 will reduce the $2,000 maximum for 2006. Statetaxes 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. Statetaxes If married filing separately, only one spouse may claim the additional exemption amount for a specific displaced individual. Statetaxes 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). Statetaxes To qualify as a displaced individual, the individual: Must have had his or her main home in the Hurricane Katrina disaster area on August 28, 2005, and he or she must have been displaced from that home. Statetaxes If the individual's main home was located outside the core disaster area, that home must have been damaged by Hurricane Katrina or the individual must have been evacuated from that home because of Hurricane Katrina, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. Statetaxes You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Statetaxes You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Statetaxes Food, clothing, or personal items consumed or used by the displaced individual. Statetaxes Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Statetaxes Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Statetaxes 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. Statetaxes 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. Statetaxes For more information, see Form 8914. Statetaxes Education Credits The education credits have been expanded for students attending an eligible educational institution located in the Gulf Opportunity Zone (GOZ students) for any tax year beginning in 2005 or 2006. Statetaxes The Hope credit for a GOZ student is increased to 100% of the first $2,000 in qualified education expenses and 50% of the next $2,000 of qualified education expenses for a maximum credit of $3,000 per student. Statetaxes The lifetime learning credit rate for a GOZ student is increased from 20% to 40%. Statetaxes The definition of qualified education expenses for a GOZ student also has been expanded. Statetaxes In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a GOZ student include the following. Statetaxes Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Statetaxes For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Statetaxes 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. Statetaxes 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. Statetaxes The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Statetaxes You will need to contact the eligible educational institution for qualified room and board costs. Statetaxes For more information, see Form 8863. Statetaxes Recapture of Federal Mortgage Subsidy Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. Statetaxes 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. Statetaxes This amount is increased to $150,000 if the loan was provided before 2011 and was used to: Repair damage caused by Hurricane Katrina to a residence in the Hurricane Katrina disaster area, or Alter, repair, or improve an existing owner-occupied residence in the GO Zone, Rita GO Zone, or Wilma GO Zone. Statetaxes Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Generally, discharges of nonbusiness debts (such as mortgages) made after August 24, 2005, and before January 1, 2007, are excluded from income for individuals whose main home was in the Hurricane Katrina disaster area on August 25, 2005. Statetaxes If the individual's main home was located outside the core disaster area, the individual also must have had an economic loss because of Hurricane Katrina. Statetaxes 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. Statetaxes This relief does not apply to any debt secured by real property located outside the Hurricane Katrina disaster area. Statetaxes You may also have to reduce certain tax attributes by the amount excluded. Statetaxes For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Statetaxes Tax Relief for Temporary Relocation Under the Gulf Opportunity Zone Act of 2005, the IRS may adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2005 or 2006 as a result of a temporary relocation caused by Hurricane Katrina, Rita, or Wilma. Statetaxes However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Statetaxes The IRS has exercised this authority as follows. Statetaxes In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of Hurricane Katrina, Rita, or Wilma. Statetaxes In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of Hurricane Katrina, Rita, or Wilma. Statetaxes You can treat as a student an individual who enrolled in school before August 25, 2005, and who is unable to attend classes because of Hurricane Katrina, for each month of the enrollment period that individual is prevented by Hurricane Katrina from attending school as planned. Statetaxes You can treat as a student an individual who enrolled in school before September 23, 2005, and who is unable to attend classes because of Hurricane Rita, for each month of the enrollment period that individual is prevented by Hurricane Rita from attending school as planned. Statetaxes You can treat as a student an individual who enrolled in school before October 23, 2005, and who is unable to attend classes because of Hurricane Wilma, for each month of the enrollment period that individual is prevented by Hurricane Wilma from attending school as planned. Statetaxes Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified Gulf Opportunity (GO) Zone property (as defined below) you place in service after August 27, 2005. Statetaxes The allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Statetaxes The special allowance applies only for the first year the property is placed in service. Statetaxes The allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Statetaxes There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Statetaxes You can elect not to deduct the special GO Zone depreciation allowance for qualified property. Statetaxes If you make this election for any property, it applies to all property in the same class placed in service during the year. Statetaxes Qualified GO Zone property. Statetaxes   Property that qualifies for the special GO Zone depreciation allowance includes the following. Statetaxes Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Statetaxes Water utility property. Statetaxes Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Statetaxes (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Statetaxes ) Qualified leasehold improvement property. Statetaxes Nonresidential real property and residential rental property. Statetaxes   For more information on this property, see Publication 946. Statetaxes Other tests to be met. Statetaxes   To be qualified GO Zone property, the property must also meet all of the following tests. Statetaxes You must have acquired the property, by purchase, after August 27, 2005, but only if no binding written contract for the acquisition was in effect before August 28, 2005. Statetaxes The property must be placed in service before 2008 (2009 in the case of nonresidential real property and residential rental property). Statetaxes Substantially all of the use of the property must be in the GO Zone and in the active conduct of your trade or business in the GO Zone. Statetaxes The original use of the property in the GO Zone must begin with you after August 27, 2005. Statetaxes Used property can be qualified GO Zone property if it has not previously been used within the GO Zone. Statetaxes Also, additional capital expenditures you incurred after August 27, 2005, to recondition or rebuild your property meet the original use test if the original use of the property in the GO Zone began with you. Statetaxes Excepted property. Statetaxes   Qualified GO Zone property does not include any of the following. Statetaxes Property required to be depreciated using the Alternative Depreciation System (ADS). Statetaxes Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Statetaxes Property for which you are claiming a commercial revitalization deduction. Statetaxes Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. Statetaxes Any gambling or animal racing property (as defined below). Statetaxes Property in the same class as that for which you elected not to claim the special GO Zone depreciation allowance. Statetaxes   Gambling or animal racing property is: Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and The portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Statetaxes Recapture of special allowance. Statetaxes   If, in any year after the year you claim the special allowance, the property ceases to be qualified GO Zone property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Statetaxes Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 Gulf Opportunity (GO) Zone property (as defined later) placed in service in the GO Zone. Statetaxes Increased dollar limit. Statetaxes   The limit on the section 179 deduction ($105,000 for 2005, $108,000 for 2006) for qualified section 179 GO Zone property acquired after August 27, 2005, is increased by the smaller of: $100,000, or The cost of qualified section 179 GO Zone property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Statetaxes   The amount for which you can make the election is reduced if the cost of all qualified section 179 GO Zone property you placed in service during the year exceeds $420,000 for 2005 ($430,000 for 2006) increased by the smaller of: $600,000, or The cost of qualified section 179 GO Zone property placed in service during the year. Statetaxes Qualified section 179 GO Zone property. Statetaxes   Qualified section 179 GO Zone property is section 179 property that is qualified GO Zone property (explained earlier under Special Depreciation Allowance). Statetaxes Section 179 property does not include nonresidential real property or residential rental property. Statetaxes 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. Statetaxes Work Opportunity Credit For the work opportunity credit, the definition of “targeted group employee” has been expanded to include a Hurricane Katrina employee. Statetaxes Hurricane Katrina employee. Statetaxes   A Hurricane Katrina employee is: A person who, on August 28, 2005, had a main home in the core disaster area and, within a two-year period beginning on that date, is hired to perform services principally in the core disaster area; or A person who, on August 28, 2005, had a main home in the core disaster area, was displaced from that main home as a result of Hurricane Katrina, and was hired during the period beginning on August 28, 2005, and ending on December 31, 2005. Statetaxes Qualified wages. Statetaxes   Generally, qualified wages do not include wages you paid to a targeted group employee who worked for you previously. Statetaxes However, wages will qualify if: You paid them to an employee who is a Hurricane Katrina employee, The employee was not in your employment on August 28, 2005, and This is your first hire of the employee as a Hurricane Katrina employee after August 28, 2005. Statetaxes   For more information, see Form 5884. Statetaxes Certification requirements. Statetaxes   An employee must provide to the employer reasonable evidence that he or she is a Hurricane Katrina employee. Statetaxes An employer may accept a completed Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, as such evidence. Statetaxes The certification requirements described in Form 8850 do not apply to a Hurricane Katrina employee. Statetaxes Do not send any Forms 8850 that have only box 1 checked to the state employment security agency. Statetaxes Instead, the employer should keep these Forms 8850 with the employer's other records. Statetaxes For more information, see Form 8850 and its instructions. Statetaxes Employee Retention Credit An eligible employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone, the Rita GO Zone, or the Wilma GO Zone can claim the employee retention credit. Statetaxes The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Statetaxes Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Statetaxes Use Form 5884-A to claim the credit. Statetaxes See the following rules and definitions for each hurricane. Statetaxes Employers affected by Hurricane Katrina. Statetaxes   The following definitions apply to employers affected by Hurricane Katrina. Statetaxes Eligible employer. Statetaxes   For this purpose, an eligible employer is any employer who conducted an active trade or business on August 28, 2005, in the GO Zone and whose trade or business was inoperable on any day after August 28, 2005, and before January 1, 2006, because of damage caused by Hurricane Katrina. Statetaxes Eligible employee. Statetaxes   For this purpose, an eligible employee is an employee whose principal place of employment on August 28, 2005, with such eligible employer was in the GO Zone. Statetaxes An employee is not an eligible employee for purposes of Hurricane Katrina if the employee is treated as an eligible employee for the work opportunity credit. Statetaxes Employers affected by Hurricane Rita. Statetaxes   The following definitions apply to employers affected by Hurricane Rita. Statetaxes Eligible employer. Statetaxes   For this purpose, an eligible employer is any employer who conducted an active trade or business on September 23, 2005, in the Rita GO Zone and whose trade or business was inoperable on any day after September 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Rita. Statetaxes Eligible employee. Statetaxes   For this purpose, an eligible employee is an employee whose principal place of employment on September 23, 2005, with such eligible employer was in the Rita GO Zone. Statetaxes An employee is not an eligible employee for purposes of Hurricane Rita if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina employee retention credit. Statetaxes Employers affected by Hurricane Wilma. Statetaxes   The following definitions apply to employers affected by Hurricane Wilma. Statetaxes Eligible employer. Statetaxes   For this purpose, an eligible employer is any employer who conducted an active trade or business on October 23, 2005, in the Wilma GO Zone and whose trade or business was inoperable on any day after October 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Wilma. Statetaxes Eligible employee. Statetaxes   For this purpose, an eligible employee is an employee whose principal place of employment on October 23, 2005, with such eligible employer was in the Wilma GO Zone. Statetaxes An employee is not an eligible employee for purposes of Hurricane Wilma if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina or Rita employee retention credit. Statetaxes Qualified wages. Statetaxes   Qualified wages are wages you paid or incurred before January 1, 2006, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable hurricane, and ending on the date your trade or business resumed significant operations at that place. Statetaxes In addition, the wages must have been paid or incurred after the following date. Statetaxes August 28, 2005, for Hurricane Katrina. Statetaxes September 23, 2005, for Hurricane Rita. Statetaxes October 23, 2005, for Hurricane Wilma. Statetaxes    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. Statetaxes    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Statetaxes Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Statetaxes Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Statetaxes   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. Statetaxes For a special rule that applies to railroad employees, see section 51(h)(1)(B). Statetaxes   Qualified wages do not include the following. Statetaxes Wages paid to your dependent or a related individual. Statetaxes See section 51(i)(1). Statetaxes 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. Statetaxes Wages for services of replacement workers during a strike or lockout. Statetaxes   For more information, see Form 5884-A. Statetaxes Hurricane Katrina Housing Credit An employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone can claim the Hurricane Katrina housing credit. Statetaxes The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from January 1, 2006, through July 1, 2006. Statetaxes 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). Statetaxes Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Statetaxes The employer must use Form 5884-A to claim the credit. Statetaxes A qualified employee is an individual who had a main home in the GO Zone on August 28, 2005, and who performs substantially all employment services in the GO Zone for the employer furnishing the lodging. Statetaxes The employee cannot be your dependent or a related individual. Statetaxes See section 51(i)(1). Statetaxes For more information, see Form 5884-A. Statetaxes Reforestation Costs You may be able to elect to deduct a limited amount of reforestation costs for each qualified timber property. Statetaxes The deduction for any tax year generally is limited to $10,000 ($5,000 if married filing separately, $0 for a trust). Statetaxes However, this limit is increased if you paid or incurred reforestation costs after the applicable date below and any portion of the qualified timber property is located in one of the following areas. Statetaxes August 27, 2005, if any portion of the property is located in the GO Zone. Statetaxes September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Statetaxes October 22, 2005, if any portion of the property is located in the Wilma GO Zone. Statetaxes The limit for each qualified timber property is increased by the smaller of: $10,000 ($5,000 if married filing separately, $0 for a trust), or The amount of reforestation costs you paid or incurred after the applicable date for the qualified timber property, any portion of which is located in the zone described above. Statetaxes The increase in the limit applies only to costs paid or incurred before 2008. Statetaxes However, these rules do not apply to any timber producer who: Held more than 500 acres of qualified timber property at any time during the tax year, Is a corporation with stock publicly traded on an established securities market, or Is a real estate investment trust. Statetaxes For more information about the election to deduct reforestation costs, see chapter 8 in Publication 535, Business Expenses. Statetaxes Demolition and Clean-up Costs You can elect to deduct 50% of any qualified GO Zone clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Statetaxes Qualified GO Zone clean-up costs are any amounts paid or incurred after August 27, 2005, and before January 1, 2008, for the removal of debris from, or the demolition of structures on, real property located in the GO Zone that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Statetaxes Increase in Rehabilitation Tax Credit The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred after August 27, 2005, and before January 1, 2009, on buildings located in the GO Zone as follows. Statetaxes For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Statetaxes For certified historic structures, the credit percentage is increased from 20% to 26%. Statetaxes For more information, see Form 3468, Investment Credit. Statetaxes Request for Copy or Transcript of Tax Return Request for copy of tax return. Statetaxes   You can use Form 4506 to order a copy of your tax return. Statetaxes Generally, there is a $39. Statetaxes 00 fee for requesting each copy of a tax return. Statetaxes If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Hurricane Katrina”) is written in red across the top of the form when filed. Statetaxes Request for transcript of tax return. Statetaxes   You can use Form 4506-T to order a free transcript of your tax return. Statetaxes A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Statetaxes You can also call 1-800-829-1040 to order a transcript. Statetaxes How To Get Tax Help Special IRS assistance. Statetaxes   The IRS is providing special help for those affected by Hurricane Katrina, Rita, or Wilma, as well as survivors and personal representatives of the victims. Statetaxes We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by Hurricane Katrina, Rita, or Wilma, or who have other tax issues related to the hurricanes. Statetaxes Call 1-866-562-5227 Monday through Friday In English-7 a. Statetaxes m. Statetaxes to 10 p. Statetaxes m. Statetaxes local time In Spanish-8 a. Statetaxes m. Statetaxes to 9:30 p. Statetaxes m. Statetaxes local time   The IRS website at www. Statetaxes irs. Statetaxes gov has notices and other tax relief information. Statetaxes Check it periodically for any new guidance. Statetaxes Other help from the IRS. Statetaxes   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Statetaxes By selecting the method that is best for you, you will have quick and easy access to tax help. Statetaxes Contacting your Taxpayer Advocate. Statetaxes   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Statetaxes   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Statetaxes While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Statetaxes   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778. Statetaxes Call, write, or fax the Taxpayer Advocate office in your area. Statetaxes Call 1-800-829-4059 if you are a TTY/TDD user. Statetaxes Visit www. Statetaxes irs. Statetaxes gov/advocate. Statetaxes   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). Statetaxes Free tax services. Statetaxes   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Statetaxes It contains a list of free tax publications and an index of tax topics. Statetaxes It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Statetaxes Internet. Statetaxes You can access the IRS website 24 hours a day, 7 days a week, at www. Statetaxes irs. Statetaxes gov to: E-file your return. Statetaxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Statetaxes Check the status of your refund. Statetaxes Click on Where's My Refund. Statetaxes Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Statetaxes 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. Statetaxes Download forms, instructions, and publications. Statetaxes Order IRS products online. Statetaxes Research your tax questions online. Statetaxes Search publications online by topic or keyword. Statetaxes View Internal Revenue Bulletins (IRBs) published in the last few years. Statetaxes Figure your withholdin
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Understanding your CP02H Notice

You owe a balance due as a result of amending your tax return to show receipt of a grant received as a result of Hurricane Katrina, Rita or Wilma.

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Submit the required payment by the date stated under "Billing Summary."
  • If you can’t pay the amount in full, pay as much as you can now and make payment arrangements for the remainder. For more information such as installment payment plans check out this link or call us at 1-800-829-8374.

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Answers to Common Questions

If I am unable to pay the full amount by the date shown on the notice, will I have to pay interest on the entire amount?
If you pay the balance due by the date on the notice you won’t be charged interest. If you don’t pay the full amount due by the date on the notice, interest will be charged on the unpaid portion.

If interest is charged, will it be computed from the original due date of the return?
No, interest starts from the balance due date shown under the "Billing Summary."

Will I be assessed a late payment penalty on the unpaid amount?
If you're unable to pay the amount shown in this specific notice due to circumstances beyond your control, please contact us at 1-800-829-0922. Depending on your situation, your penalty may be abated. It’s important that you contact us if you're unable to pay the full amount by the due date on the notice.

Page Last Reviewed or Updated: 19-Feb-2014

The Statetaxes

Statetaxes Index A Affiliated corporations, Aircraft used by affiliated corporations. Statetaxes Agri-biodiesel, defined, Agri-biodiesel. Statetaxes Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Statetaxes Alaska, Transportation between the continental U. Statetaxes S. Statetaxes and Alaska or Hawaii. Statetaxes , Transportation within Alaska or Hawaii. Statetaxes , Alaska and Hawaii. Statetaxes Baggage, Excess baggage. Statetaxes Bonus tickets, Bonus tickets. Statetaxes Credits or refunds, Credits or refunds. Statetaxes Exemptions, Exemptions. Statetaxes Export, Exportation. Statetaxes Fixed-wing aircraft, Fixed-wing aircraft uses. Statetaxes Hawaii, Transportation between the continental U. Statetaxes S. Statetaxes and Alaska or Hawaii. Statetaxes , Transportation within Alaska or Hawaii. Statetaxes , Alaska and Hawaii. Statetaxes Helicopters, Certain helicopter uses. Statetaxes , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Statetaxes Package tours, Package tours. Statetaxes Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Statetaxes , Liability for tax. Statetaxes Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Statetaxes Travel agency, Liability for tax. Statetaxes Uninterrupted international, Uninterrupted international air transportation. Statetaxes Aircraft, Fixed-wing aircraft uses. Statetaxes Affiliated corporations, Aircraft used by affiliated corporations. Statetaxes Small planes, Small aircraft. Statetaxes Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Statetaxes 15). Statetaxes Alaska Air transportation taxes, Transportation between the continental U. Statetaxes S. Statetaxes and Alaska or Hawaii. Statetaxes Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Statetaxes Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Statetaxes Alternative fuel, defined, Other fuels. Statetaxes American Red Cross, International organizations and the American Red Cross. Statetaxes Answering service, Answering services. Statetaxes Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Statetaxes Approved terminal, defined, Approved terminal or refinery. Statetaxes Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Statetaxes B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Statetaxes Blended taxable fuel, defined, Blended taxable fuel. Statetaxes Blender, defined, Blender. Statetaxes Blocked pump, Blocked pump. Statetaxes Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Statetaxes 11). Statetaxes , Qualified blood collector organizations. Statetaxes Boats, In a boat engaged in commercial fishing (No. Statetaxes 4). Statetaxes Bonus tickets, Bonus tickets. Statetaxes Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Statetaxes Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Statetaxes Buses, In certain intercity and local buses (No. Statetaxes 5). Statetaxes , In a qualified local bus (No. Statetaxes 6). Statetaxes , In a school bus (No. Statetaxes 7). Statetaxes Tire tax, Qualifying intercity or local bus. Statetaxes C Cellulosic biofuel, Cellulosic biofuel. Statetaxes Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. Statetaxes Exemptions, Exemption from tax. Statetaxes Producer, Coal Production, Coal production. Statetaxes Selling price, Determining tonnage or selling price. Statetaxes Tax rates, Tax rates. Statetaxes Coin-operated telephones, Coin-operated telephones. Statetaxes Comments, Comments and suggestions. Statetaxes Commercial aviation, In commercial aviation (other than foreign trade). Statetaxes Commercial fishing, In a boat engaged in commercial fishing (No. Statetaxes 4). Statetaxes Commercial waterway transportation, Commercial waterway transportation. Statetaxes Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Statetaxes Local telephone service, Local telephone service. Statetaxes Local-only service, Local-only service. Statetaxes Private communication service, Private communication service. Statetaxes Teletypewriter exchange service, Teletypewriter exchange service. Statetaxes Credit card purchases Aviation gasoline, Credit card purchases. Statetaxes Gasoline, Credit card purchases. Statetaxes Kerosene for use in aviation, Credit card purchases. Statetaxes Undyed diesel fuel, Credit Card Purchases. Statetaxes Undyed kerosene, Credit Card Purchases. Statetaxes Credit or refund Gas guzzler tax, Credit or refund. Statetaxes Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Statetaxes Retail tax, Credits or refunds. Statetaxes Tire tax, Credit or refund. Statetaxes Vaccines, Credit or refund. Statetaxes Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. Statetaxes Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. Statetaxes Enterer, defined, Enterer. Statetaxes Entry, defined, Entry. Statetaxes Environmental taxes Credit or refund, Credits or refunds. Statetaxes Exceptions, Exceptions. Statetaxes Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. Statetaxes Exempt communication services American Red Cross, International organizations and the American Red Cross. Statetaxes Answering service, Answering services. Statetaxes Coin-operated telephones, Coin-operated telephones. Statetaxes Installation charges, Installation charges. Statetaxes International organizations, International organizations and the American Red Cross. Statetaxes Mobile radio telephone service, Mobile radio telephone service. Statetaxes News services, News services. Statetaxes Nonprofit educational organizations, Nonprofit educational organizations. Statetaxes Nonprofit hospitals, Nonprofit hospitals. Statetaxes Private communication service, Private communication service. Statetaxes Qualified blood collector organizations, Qualified blood collector organizations. Statetaxes Radio broadcasts, News services. Statetaxes Security systems, Telephone-operated security systems. Statetaxes Exempt sales, heavy trucks, Sales exempt from tax. Statetaxes Exemptions Air transportation taxes, Exemptions. Statetaxes Bonus tickets, Bonus tickets. Statetaxes Coal, Exemption from tax. Statetaxes Communications taxes, Exemptions Federal government, Federal, state, and local government. Statetaxes Fixed-wing aircraft, Fixed-wing aircraft uses. Statetaxes For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Statetaxes Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Statetaxes Military personnel, Military personnel on international trips. Statetaxes Nonprofit educational organizations, Federal, state, and local government. Statetaxes , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Statetaxes , Exemptions Taxable tires, Tires exempt from tax. Statetaxes Vessel supplies, Exemptions Export, Export (No. Statetaxes 3). Statetaxes Exported taxable fuel, Exported taxable fuel. Statetaxes F Farming, On a farm for farming purposes (No. Statetaxes 1). Statetaxes Federal government, Federal, state, and local government. Statetaxes Fishing, In a boat engaged in commercial fishing (No. Statetaxes 4). Statetaxes Fishing rods and fishing poles. Statetaxes , Fishing rods and fishing poles. Statetaxes Fishing tackle boxes, Fishing tackle boxes. Statetaxes Fixed-wing aircraft, Fixed-wing aircraft uses. Statetaxes Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Statetaxes 9). Statetaxes Form 1363, Exportation. Statetaxes 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Statetaxes , Attachments to Form 720. Statetaxes 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Statetaxes 720, Claiming A Refund, Form 6197. Statetaxes , Filing Form 720 720X, Form 720X. Statetaxes 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Statetaxes Due dates, Due dates. Statetaxes Final return, Final return. Statetaxes Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. Statetaxes Gas guzzler tax Automobiles, Automobiles. Statetaxes Credit or refund, Credit or refund. Statetaxes Limousines, Automobiles. Statetaxes Vehicles not subject to tax, Vehicles not subject to tax. Statetaxes Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Statetaxes H Hawaii, air transportation taxes, Transportation between the continental U. Statetaxes S. Statetaxes and Alaska or Hawaii. Statetaxes Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Statetaxes Further manufacture, Further manufacture. Statetaxes Installment sales, Installment sales. Statetaxes Parts or accessories, Parts or accessories. Statetaxes Presumptive retail sales price, Presumptive retail sales price. Statetaxes Related persons, Related person. Statetaxes Separate purchases, Separate purchase. Statetaxes Tax base, Determination of tax base. Statetaxes Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Statetaxes Help (see Tax help) Highway vehicle, Highway vehicle. Statetaxes , In a highway vehicle owned by the United States that is not used on a highway (No. Statetaxes 12). Statetaxes Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Statetaxes I Identifying number, Taxpayer identification number. Statetaxes Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. Statetaxes 5). Statetaxes Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. Statetaxes Local-only service, Local-only service. Statetaxes M Manufacturer, defined, Manufacturer. Statetaxes Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. Statetaxes Lease payments, Partial payments. Statetaxes Partial payments, Partial payments. Statetaxes Registration, Registration requirements. Statetaxes Related person, Related person. Statetaxes Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Statetaxes Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Statetaxes Military aircraft, In military aircraft (No. Statetaxes 16). Statetaxes Mobile radio telephone service, Mobile radio telephone service. Statetaxes N News services, News services. Statetaxes Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Statetaxes 13). Statetaxes Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Statetaxes Nonprofit educational organizations, Nonprofit educational organizations. Statetaxes , Federal, state, and local government. Statetaxes Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. Statetaxes 2). Statetaxes Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Statetaxes Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. Statetaxes Dyed kerosene, Penalty. Statetaxes Pipeline operator, defined, Pipeline operator. Statetaxes Position holder, defined, Position holder. Statetaxes Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Statetaxes 6). Statetaxes R Rack, defined, Rack. Statetaxes Radio broadcasts, News services. Statetaxes Records, Refiner, defined, Refiner. Statetaxes Refinery, defined, Refinery. Statetaxes Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Statetaxes Registrant, Taxable fuel registrant. Statetaxes Registrant, defined, Registrant. Statetaxes Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Statetaxes Sport fishing equipment, Related person. Statetaxes Removal, defined, Removal. Statetaxes Retail tax Credits or refunds, Credits or refunds. Statetaxes Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Statetaxes S Sale, defined, Sale. Statetaxes Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Statetaxes Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Statetaxes Cost of transportation, Manufacturers taxes based on sale price. Statetaxes Delivery costs, Manufacturers taxes based on sale price. Statetaxes Discounts, Manufacturers taxes based on sale price. Statetaxes Installation costs, Manufacturers taxes based on sale price. Statetaxes Insurance costs, Manufacturers taxes based on sale price. Statetaxes Local advertising charges, Manufacturers taxes based on sale price. Statetaxes Manufacturers excise tax, Manufacturers taxes based on sale price. Statetaxes Rebates, Manufacturers taxes based on sale price. Statetaxes Retail dealer preparation costs, Manufacturers taxes based on sale price. Statetaxes Warranty charges, Manufacturers taxes based on sale price. Statetaxes School bus, In a school bus (No. Statetaxes 7). Statetaxes Second generation biofuel, Second generation biofuel. Statetaxes Security systems, Telephone-operated security systems. Statetaxes Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Statetaxes Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Statetaxes State and local governments, Federal, state, and local government. Statetaxes State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Statetaxes 14). Statetaxes State or nonprofit educational organization use, Sales by registered ultimate vendors. Statetaxes State use, Registered ultimate vendor (state use). Statetaxes , State use. Statetaxes State, defined, State. Statetaxes Suggestions, Comments and suggestions. Statetaxes T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Statetaxes Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. Statetaxes Electric outboard motor, Electric outboard boat motors. Statetaxes International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. Statetaxes Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Statetaxes Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Statetaxes Teletypewriter exchange service, Teletypewriter exchange service. Statetaxes Terminal operator, defined, Terminal operator. Statetaxes Terminal, defined, Terminal. Statetaxes Throughputter, defined, Throughputter. Statetaxes Tires Credit against heavy truck tax, Tire credit. Statetaxes Credit or refund of tax, Credit or refund. Statetaxes Train, Use in a train. Statetaxes Train (Diesel-powered), Diesel-powered train. Statetaxes Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Statetaxes TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Statetaxes , Two-party exchanges. Statetaxes U Ultimate purchaser, Ultimate purchaser. Statetaxes Uninterrupted international air transportation, Uninterrupted international air transportation. Statetaxes , Military personnel on international trips. Statetaxes Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Statetaxes 8). Statetaxes Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. Statetaxes Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Statetaxes Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Statetaxes Law enforcement, Vehicles not subject to tax. Statetaxes Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Statetaxes Vessel operator, defined, Vessel operator. Statetaxes W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications