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1040ez Form And Instructions

1040 Ez FreeState Income Tax FormState Tax Return FilingIrs Forms 1040ez Instructions1040 Ez For 2011File Amended Tax Return 2012Irs Gov FormsPenalties For Late Tax Returns1040ez Form For 2012Irs 1040ez Instructions 2012E File State Taxes OnlyFree Taxes For Students2011 Irs FormsH&r Block 1040ez Free 2013How To Make A Tax AmendmentH&r Block File TaxesMy PayState Income TaxCollege Student Taxes1040 Ez Online211 Free Tax Preparation Help OnlineHr Block 2005 TaxesTax Forms 1040ez 20141040a Tax Form1040ez Tax Form 2012Tax Return 2012Turbo Tax For MilitaryHow Do I File An Amended Tax ReturnFree State E File TaxesIrs GovFile My State Taxes Free2011 1040 Tax FormsFree EfileTax Forms Download Ez 10402013 Tax Form 1040x1040 Ez Irs2011 Tax Return Form 10402012 Income TaxesTaxact 2007 Delux EditionFile Free State And Federal Taxes

1040ez Form And Instructions

1040ez form and instructions Publication 502 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 1040ez form and instructions Tax questions. 1040ez form and instructions Useful Items - You may want to see: What's New Medical and dental expenses. 1040ez form and instructions  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. 1040ez form and instructions 5% if either you or your spouse was born before January 2, 1949). 1040ez form and instructions Standard mileage rate. 1040ez form and instructions  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. 1040ez form and instructions See Transportation under What Medical Expenses Are Includible. 1040ez form and instructions Federal tax benefits for same-sex married couples. 1040ez form and instructions  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040ez form and instructions For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 1040ez form and instructions Reminders Future developments. 1040ez form and instructions   For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to www. 1040ez form and instructions irs. 1040ez form and instructions gov/pub502. 1040ez form and instructions Photographs of missing children. 1040ez form and instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez form and instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez form and instructions You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez form and instructions Introduction This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). 1040ez form and instructions It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. 1040ez form and instructions It explains how to treat reimbursements and how to figure the deduction. 1040ez form and instructions It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. 1040ez form and instructions Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. 1040ez form and instructions You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI). 1040ez form and instructions But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. 1040ez form and instructions 5% of your AGI. 1040ez form and instructions If your medical and dental expenses are not more than 10% of your AGI (7. 1040ez form and instructions 5% if either you or your spouse was born before January 2, 1949), you cannot claim a deduction. 1040ez form and instructions This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals. 1040ez form and instructions Pub. 1040ez form and instructions 502 covers many common medical expenses but not every possible medical expense. 1040ez form and instructions If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses . 1040ez form and instructions See How To Get Tax Help near the end of this publication for information about getting publications and forms. 1040ez form and instructions Comments and suggestions. 1040ez form and instructions   We welcome your comments about this publication and your suggestions for future editions. 1040ez form and instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez form and instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez form and instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez form and instructions   You can send your comments from www. 1040ez form and instructions irs. 1040ez form and instructions gov/formspubs. 1040ez form and instructions Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ez form and instructions ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez form and instructions Ordering forms and publications. 1040ez form and instructions   Visit www. 1040ez form and instructions irs. 1040ez form and instructions gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez form and instructions Internal Revenue Service 1201 N. 1040ez form and instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez form and instructions   If you have a tax question, check the information available on IRS. 1040ez form and instructions gov or call 1-800-829-1040. 1040ez form and instructions We cannot answer tax questions sent to either of the above addresses. 1040ez form and instructions Useful Items - You may want to see: Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans Forms (and Instructions) 1040 U. 1040ez form and instructions S. 1040ez form and instructions Individual Income Tax Return Schedule A (Form 1040) Itemized Deductions 8885 Health Coverage Tax Credit Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of March 11 Floods in South Dakota

Updated 9/02/11 to include Yankton county.

SD-2011-19, August 24, 2011

ST. PAUL — Victims of flooding that began on March 11, 2011 in parts of South Dakota may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Charles Mix, Hughes, Stanley, Union and Yankton. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after March 11 and on or before June 30 have been postponed to June 30. This includes the April 18 deadline for filing 2010 individual income tax returns, making income tax payments and making 2010 contributions to an individual retirement account (IRA). This also includes the estimated tax payment for the second quarter of 2011 normally due June 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after March 11 and on or before March 28, 2011, as long as the deposits were made by March 28, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until June 30 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after March 11 and on or before June 30.

The IRS also gives affected taxpayers until June 30 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (August 20, 2007), that are due to be performed on or after March 11 and on or before June 30.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after March 11 and on or before March 28 provided the taxpayer made these deposits by March 28.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “South Dakota/Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 20-Mar-2014

The 1040ez Form And Instructions

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