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1040x Form For 2012

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1040x Form For 2012

1040x form for 2012 Index A Accounting methods Accrual method, Accrual Method Cash method, Cash Method Change in, Change in Accounting Method Methods you can use, Methods you can use. 1040x form for 2012 Accounting periods 52-53 week tax year, 52-53-Week Tax Year Business purpose tax year, Business Purpose Tax Year Calendar year, Calendar Year Improper tax year, Improper Tax Year Partnerships, Partnership Accrual method Expenses, Expenses Income, Income Advance payments, Advance Payment for Services Sales, Advance Payment for Sales Services, Advance Payment for Services Assistance (see Tax help) B Business purpose tax year, Business Purpose Tax Year C Calendar year, Calendar Year Cash method, Income Expenses, Expenses Income, Income Change, accounting method, Change to accrual method. 1040x form for 2012 , Change in Accounting Method Comments on publication, Comments and suggestions. 1040x form for 2012 Constructive receipt of income, Constructive receipt. 1040x form for 2012 Corporation tax periods, Corporations (Other Than S Corporations and PSCs) Cost identification, Identifying Cost D Death of individual, short period return, Death of individual. 1040x form for 2012 E Economic performance, Economic Performance Excluded entities, cash method, Excluded Entities F Fiscal year, Fiscal Year Form 1128, Improper Tax Year, Change in Tax Year 8716, Making the election. 1040x form for 2012 , Making back-up election. 1040x form for 2012 8752, Required payment for partnership or S corporation. 1040x form for 2012 , Activating election. 1040x form for 2012 970, Adopting LIFO method. 1040x form for 2012 Free tax services, How To Get Tax Help H Help (see Tax help) I Inventories Cost identification, Identifying Cost FIFO, FIFO Method LIFO, LIFO Method Lower of cost or market, Lower of Cost or Market Method Perpetual or book, Perpetual or Book Inventory Retail method, Retail Method Specific identification, Specific Identification Method Uniform capitalization rules, Inventories. 1040x form for 2012 Valuing, Valuing Inventory M More information (see Tax help) P Partnerships, Partnership Personal service corporation, Partnerships, S Corporations, and Personal Service Corporations (PSCs) Limit, use of cash method, Qualified PSC. 1040x form for 2012 Required tax year, Partnerships, S Corporations, and Personal Service Corporations (PSCs), Personal Service Corporation (PSC) Publications (see Tax help) R Related persons, Related Persons S S corporations, S Corporation Section 444 election, Section 444 Election Short period return, Short period return. 1040x form for 2012 Short tax year, Short Tax Year Suggestions for publication, Comments and suggestions. 1040x form for 2012 T Tax help, How To Get Tax Help Tax year Change in, Change in Tax Year Corporations, Corporations (Other Than S Corporations and PSCs) Fiscal year, Fiscal Year Personal service corporation, Personal Service Corporation (PSC) S corporations, S Corporation Section 444 election, Section 444 Election Short tax year, Short Tax Year Taxpayer Advocate, Taxpayer Advocate Service. 1040x form for 2012 TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Exceptions, Exceptions. 1040x form for 2012 General rules, Uniform Capitalization Rules Prev  Up     Home   More Online Publications
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Tax Relief for Victims of Floods in Nebraska

Updated 11/21/11 to add the Omaha Indian Reservation and Thurston county.
Updated 9/8/11 to add Lincoln, Nemaha and Richardson counties.

MIL-2011-06-NE, Aug. 17, 2011

Victims of flooding beginning on May 24, 2011 in parts of Nebraska may qualify for tax relief from the Internal Revenue Service.

The President has declared Boyd, Burt, Cass, Dakota, Dixon, Douglas, Knox, Lincoln, Nemaha, Richardson, Sarpy, Thurston and Washington counties and the Omaha Indian Reservation a federal disaster area. Individuals who reside or have a business in these localities may qualify for tax relief.

As a result, the IRS has postponed until Aug. 1, 2011, certain deadlines occurring from May 24 to Aug. 1 that affect taxpayers who live or have a business in the disaster area. This includes the June 15 deadline for making estimated tax payments.

In addition, the IRS is abating the failure-to-deposit penalties for employment and excise tax deposits due on or after May 24 and on or before June 8, 2011, as long as the deposits were made by June 8, 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 areas 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 has given affected taxpayers until Aug. 1, 2011, 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 May 24 and on or before Aug. 1, 2011.

The IRS also gives affected taxpayers until Aug. 1 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 (Aug. 20, 2007), that are due to be performed on or after May 24 and on or before Aug. 1.

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 May 24 and on or before June 8, provided the taxpayer made these deposits by June 8.

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, "Nebraska 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 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: Recent IRS Disaster Relief Announcements
 

 

Page Last Reviewed or Updated: 20-Feb-2014

The 1040x Form For 2012

1040x form for 2012 Publication 575 - Additional Material Table of Contents Worksheet A. 1040x form for 2012 Simplified Method 1. 1040x form for 2012 Enter the total pension or annuity payments received this year. 1040x form for 2012 Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. 1040x form for 2012   2. 1040x form for 2012 Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. 1040x form for 2012 * See Cost (Investment in the Contract) , earlier 2. 1040x form for 2012   Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). 1040x form for 2012 Otherwise, go to line 3. 1040x form for 2012   3. 1040x form for 2012 Enter the appropriate number from Table 1 below. 1040x form for 2012 But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. 1040x form for 2012 3. 1040x form for 2012   4. 1040x form for 2012 Divide line 2 by the number on line 3 4. 1040x form for 2012   5. 1040x form for 2012 Multiply line 4 by the number of months for which this year's payments were made. 1040x form for 2012 If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. 1040x form for 2012 Otherwise, go to line 6 5. 1040x form for 2012   6. 1040x form for 2012 Enter any amounts previously recovered tax free in years after 1986. 1040x form for 2012 This is the amount shown on line 10 of your worksheet for last year 6. 1040x form for 2012   7. 1040x form for 2012 Subtract line 6 from line 2 7. 1040x form for 2012   8. 1040x form for 2012 Enter the smaller of line 5 or line 7 8. 1040x form for 2012   9. 1040x form for 2012 Taxable amount for year. 1040x form for 2012 Subtract line 8 from line 1. 1040x form for 2012 Enter the result, but not less than zero. 1040x form for 2012 Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. 1040x form for 2012  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. 1040x form for 2012 If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. 1040x form for 2012   10. 1040x form for 2012 Was your annuity starting date before 1987? □ Yes. 1040x form for 2012 STOP. 1040x form for 2012 Do not complete the rest of this worksheet. 1040x form for 2012  □ No. 1040x form for 2012 Add lines 6 and 8. 1040x form for 2012 This is the amount you have recovered tax free through 2013. 1040x form for 2012 You will need this number if you need to fill out this worksheet next year 10. 1040x form for 2012   11. 1040x form for 2012 Balance of cost to be recovered. 1040x form for 2012 Subtract line 10 from line 2. 1040x form for 2012 If zero, you will not have to complete this worksheet next year. 1040x form for 2012 The payments you receive next year will generally be fully taxable 11. 1040x form for 2012   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. 1040x form for 2012 Table 1 for Line 3 Above   IF the age at  annuity starting date was . 1040x form for 2012 . 1040x form for 2012 . 1040x form for 2012         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . 1040x form for 2012 . 1040x form for 2012 . 1040x form for 2012 AFTER November 18, 1996,  enter on line 3 . 1040x form for 2012 . 1040x form for 2012 . 1040x form for 2012   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the combined ages at annuity starting date were . 1040x form for 2012 . 1040x form for 2012 . 1040x form for 2012   THEN enter on line 3 . 1040x form for 2012 . 1040x form for 2012 . 1040x form for 2012         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Prev  Up  Next   Home   More Online Publications