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1040 Irs

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1040 Irs

1040 irs IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. 1040 irs   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. 1040 irs 25% of an eligible employee's compensation. 1040 irs $40,000 (subject to cost-of-living adjustments after 2002). 1040 irs Deduction limit. 1040 irs   For years beginning after 2001, the following changes apply to the SEP deduction limit. 1040 irs Elective deferrals (SARSEPs). 1040 irs   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. 1040 irs Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. 1040 irs Definition of compensation. 1040 irs    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. 1040 irs More information. 1040 irs   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. 1040 irs 403(b) Plans Figuring catch-up contributions. 1040 irs   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. 1040 irs Qualified retirement plans. 1040 irs 403(b) plans. 1040 irs Simplified employee pensions (SEP). 1040 irs SIMPLE plans. 1040 irs   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. 1040 irs For 2002, the limit is $1,000. 1040 irs Rollovers to and from 403(b) plans. 1040 irs   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). 1040 irs This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. 1040 irs Years of service for church employees and ministers. 1040 irs   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. 1040 irs Prior law required church employees and ministers to figure years of service separately for each employer. 1040 irs   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. 1040 irs Foreign missionaries. 1040 irs   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. 1040 irs More information. 1040 irs   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). 1040 irs Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. 1040 irs For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. 1040 irs The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). 1040 irs More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). 1040 irs Prev  Up  Next   Home   More Online Publications
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The 1040 Irs

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