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2010 Tax Filing Software

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2010 Tax Filing Software

2010 tax filing software 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. 2010 tax filing software 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). 2010 tax filing software Definitions The following definitions are used throughout this publication. 2010 tax filing software 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. 2010 tax filing software See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. 2010 tax filing software 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. 2010 tax filing software You will need to know this date when using this publication for the various tax provisions. 2010 tax filing software Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. 2010 tax filing software 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. 2010 tax filing software Charles, Stone, Taney, Vernon, and Webster. 2010 tax filing software 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. 2010 tax filing software 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. 2010 tax filing software *For more details, go to www. 2010 tax filing software fema. 2010 tax filing software 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. 2010 tax filing software Charitable Giving Incentives. 2010 tax filing software Net Operating Losses. 2010 tax filing software Education Credits. 2010 tax filing software Recapture of Federal Mortgage Subsidy. 2010 tax filing software Tax Relief for Temporary Relocation. 2010 tax filing software Employee Retention Credit. 2010 tax filing software Employer Housing Credit and Exclusion. 2010 tax filing software Demolition and Clean-up Costs. 2010 tax filing software Increase in Rehabilitation Credit. 2010 tax filing software Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. 2010 tax filing software Clair, and Scott. 2010 tax filing software 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. 2010 tax filing software 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. 2010 tax filing software 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. 2010 tax filing software 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. 2010 tax filing software 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. 2010 tax filing software 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. 2010 tax filing software Genevieve, St. 2010 tax filing software Louis, the Independent City of St. 2010 tax filing software Louis, Scott, Sullivan, and Worth. 2010 tax filing software 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. 2010 tax filing software 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. 2010 tax filing software 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. 2010 tax filing software 06/05/2008through07/25/2008 Wisconsin Lafayette. 2010 tax filing software * For more details, go to www. 2010 tax filing software fema. 2010 tax filing software gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. 2010 tax filing software Individuals. 2010 tax filing software   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. 2010 tax filing software 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. 2010 tax filing software   A qualified contribution must also meet all of the following requirements. 2010 tax filing software Be paid after May 1, 2008, and before January 1, 2009. 2010 tax filing software The contribution must be for relief efforts in one or more Midwestern disaster areas. 2010 tax filing software 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. 2010 tax filing software   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. 2010 tax filing software You can carry over any contributions you are not able to deduct for 2008 because of this limit. 2010 tax filing software In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. 2010 tax filing software Exception. 2010 tax filing software   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. 2010 tax filing software Corporations. 2010 tax filing software   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. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. 2010 tax filing software Partners and shareholders. 2010 tax filing software   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. 2010 tax filing software More information. 2010 tax filing software   For more information, see Publication 526 or Publication 542, Corporations. 2010 tax filing software Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. 2010 tax filing software Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. 2010 tax filing software 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. 2010 tax filing software 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. 2010 tax filing software 41 cents per mile for the period July 1 through December 31, 2008. 2010 tax filing software Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. 2010 tax filing software 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. 2010 tax filing software You cannot claim a deduction or credit for amounts you exclude. 2010 tax filing software You must keep records of miles driven, time, place (or use), and purpose of the mileage. 2010 tax filing software The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. 2010 tax filing software 50. 2010 tax filing software 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. 2010 tax filing software 58. 2010 tax filing software 5 cents per mile for the period July 1 through December 31, 2008. 2010 tax filing software Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. 2010 tax filing software 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. 2010 tax filing software For more information, see Publication 547. 2010 tax filing software Limits on personal casualty or theft losses. 2010 tax filing software   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. 2010 tax filing software 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. 2010 tax filing software When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. 2010 tax filing software 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. 2010 tax filing software When to deduct the loss. 2010 tax filing software   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. 2010 tax filing software However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. 2010 tax filing software Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. 2010 tax filing software   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. 2010 tax filing software Cross out “2008” and enter “2007” at the top of Form 4684. 2010 tax filing software Time limit for making election. 2010 tax filing software   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. 2010 tax filing software The due date (without extensions) for filing your 2008 income tax return. 2010 tax filing software The due date (with extensions) for filing your 2007 income tax return. 2010 tax filing software Example. 2010 tax filing software 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. 2010 tax filing software Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. 2010 tax filing software 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. 2010 tax filing software 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). 2010 tax filing software 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. 2010 tax filing software For more information, see the Instructions for Form 4684. 2010 tax filing software Net Operating Losses This benefit applies only to the counties in Table 1. 2010 tax filing software Qualified disaster recovery assistance loss. 2010 tax filing software   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. 2010 tax filing software 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. 2010 tax filing software In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. 2010 tax filing software   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. 2010 tax filing software Qualified disaster recovery assistance casualty loss. 2010 tax filing software   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. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software More information. 2010 tax filing software   For more information on NOLs, see Publication 536 or Publication 542, Corporations. 2010 tax filing software 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. 2010 tax filing software Definitions Qualified disaster recovery assistance distribution. 2010 tax filing software   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. 2010 tax filing software The distribution was made on or after the applicable disaster date and before January 1, 2010. 2010 tax filing software Your main home was located in a Midwestern disaster area on the applicable disaster date. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software   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. 2010 tax filing software Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. 2010 tax filing software   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. 2010 tax filing software 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. 2010 tax filing software   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. 2010 tax filing software Eligible retirement plan. 2010 tax filing software   An eligible retirement plan can be any of the following. 2010 tax filing software A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). 2010 tax filing software A qualified annuity plan. 2010 tax filing software A tax-sheltered annuity contract. 2010 tax filing software A governmental section 457 deferred compensation plan. 2010 tax filing software A traditional, SEP, SIMPLE, or Roth IRA. 2010 tax filing software Main home. 2010 tax filing software   Generally, your main home is the home where you live most of the time. 2010 tax filing software A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. 2010 tax filing software Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. 2010 tax filing software Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. 2010 tax filing software However, if you elect, you can include the entire distribution in your income in the year it was received. 2010 tax filing software 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). 2010 tax filing software 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. 2010 tax filing software For more information, see Form 8930. 2010 tax filing software Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. 2010 tax filing software 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. 2010 tax filing software Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. 2010 tax filing software However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. 2010 tax filing software You have three years from the day after the date you received the distribution to make a repayment. 2010 tax filing software Amounts that are repaid are treated as a qualified rollover and are not included in income. 2010 tax filing software Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. 2010 tax filing software See Form 8930 for more information on how to report repayments. 2010 tax filing software Exceptions. 2010 tax filing software   You cannot repay the following types of distributions. 2010 tax filing software Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). 2010 tax filing software Required minimum distributions. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. 2010 tax filing software To be a qualified distribution, the distribution must meet all of the following requirements. 2010 tax filing software 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. 2010 tax filing software The distribution was received after the date that was 6 months before the day after the applicable disaster date. 2010 tax filing software 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. 2010 tax filing software Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. 2010 tax filing software Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. 2010 tax filing software 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. 2010 tax filing software You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. 2010 tax filing software Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. 2010 tax filing software The following benefits are available to qualified individuals. 2010 tax filing software Increases to the limits for distributions treated as loans from employer plans. 2010 tax filing software A 1-year suspension for payments due on plan loans. 2010 tax filing software Qualified individual. 2010 tax filing software   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. 2010 tax filing software 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. 2010 tax filing software Limits on plan loans. 2010 tax filing software   The $50,000 limit for distributions treated as plan loans is increased to $100,000. 2010 tax filing software In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. 2010 tax filing software 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. 2010 tax filing software One-year suspension of loan payments. 2010 tax filing software   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. 2010 tax filing software 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. 2010 tax filing software Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. 2010 tax filing software 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. 2010 tax filing software Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. 2010 tax filing software 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. 2010 tax filing software Earned income. 2010 tax filing software    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. 2010 tax filing software 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. 2010 tax filing software Joint returns. 2010 tax filing software   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. 2010 tax filing software If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. 2010 tax filing software Making the election. 2010 tax filing software   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. 2010 tax filing software However, you can make the election for the additional child tax credit even if you do not take the EIC. 2010 tax filing software   Electing to use your 2007 earned income can increase or decrease your EIC. 2010 tax filing software Take the following steps to decide whether to make the election. 2010 tax filing software Figure your 2008 EIC using your 2007 earned income. 2010 tax filing software Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. 2010 tax filing software Add the results of (1) and (2). 2010 tax filing software Figure your 2008 EIC using your 2008 earned income. 2010 tax filing software Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. 2010 tax filing software Add the results of (4) and (5). 2010 tax filing software Compare the results of (3) and (6). 2010 tax filing software If (3) is larger than (6), it is to your benefit to make the election. 2010 tax filing software If (3) is equal to or smaller than (6), making the election will not help you. 2010 tax filing software   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. 2010 tax filing software   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. 2010 tax filing software Getting your 2007 tax return information. 2010 tax filing software   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. 2010 tax filing software You can also get this information by visiting the IRS website at www. 2010 tax filing software irs. 2010 tax filing software gov. 2010 tax filing software   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. 2010 tax filing software See Request for Copy or Transcript of Tax Return on page 11. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software The additional exemption amount is claimed on Form 8914. 2010 tax filing software You can claim an additional exemption amount only one time for a specific individual. 2010 tax filing software If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. 2010 tax filing software The maximum additional exemption amount you can claim for all displaced individuals is $2,000. 2010 tax filing software Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. 2010 tax filing software The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. 2010 tax filing software If married filing separately, the $2,000 can be divided in $500 increments between the spouses. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software 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). 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. 2010 tax filing software You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. 2010 tax filing software Food, clothing, or personal items consumed or used by the displaced individual. 2010 tax filing software Reimbursement for the cost of any long distance telephone calls made by the displaced individual. 2010 tax filing software Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software For more information, see Form 8914. 2010 tax filing software Education Credits This benefit applies only to the counties in Table 1. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. 2010 tax filing software The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. 2010 tax filing software This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. 2010 tax filing software 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. 2010 tax filing software Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 2010 tax filing software For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 2010 tax filing software You will need to contact the eligible educational institution for qualified room and board costs. 2010 tax filing software For more information, see Form 8863. 2010 tax filing software See Form 8917 for the tuition and fees deduction. 2010 tax filing software Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. 2010 tax filing software You may also have to reduce certain tax attributes by the amount excluded. 2010 tax filing software For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). 2010 tax filing software Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. 2010 tax filing software 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. 2010 tax filing software However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. 2010 tax filing software The IRS has exercised this authority as follows. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. 2010 tax filing software An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. 2010 tax filing software The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). 2010 tax filing software Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 2010 tax filing software Use Form 5884-A to claim the credit. 2010 tax filing software Employers affected by the severe storms, tornadoes, or flooding. 2010 tax filing software   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. 2010 tax filing software Eligible employer. 2010 tax filing software   For this purpose, an eligible employer is any employer who meets all of the following. 2010 tax filing software Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. 2010 tax filing software Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. 2010 tax filing software 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. 2010 tax filing software Eligible employee. 2010 tax filing software   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. 2010 tax filing software 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. 2010 tax filing software Qualified wages. 2010 tax filing software   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. 2010 tax filing software In addition, the wages must have been paid or incurred after the applicable disaster date. 2010 tax filing software    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. 2010 tax filing software    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). 2010 tax filing software Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. 2010 tax filing software Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. 2010 tax filing software   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. 2010 tax filing software For a special rule that applies to railroad employees, see section 51(h)(1)(B). 2010 tax filing software   Qualified wages do not include the following. 2010 tax filing software Wages paid to your dependent or a related individual. 2010 tax filing software See section 51(i)(1). 2010 tax filing software 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. 2010 tax filing software Wages for services of replacement workers during a strike or lockout. 2010 tax filing software   For more information, see Form 5884-A. 2010 tax filing software Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. 2010 tax filing software An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. 2010 tax filing software 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. 2010 tax filing software 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). 2010 tax filing software Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 2010 tax filing software The employer must use Form 5884-A to claim the credit. 2010 tax filing software 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. 2010 tax filing software The employee cannot be your dependent or a related individual. 2010 tax filing software See section 51(i)(1). 2010 tax filing software For more information, see Form 5884-A. 2010 tax filing software Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software 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. 2010 tax filing software Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. 2010 tax filing software 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. 2010 tax filing software For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. 2010 tax filing software For certified historic structures, the credit percentage is increased from 20% to 26%. 2010 tax filing software For more information, see Form 3468, Investment Credit. 2010 tax filing software Request for Copy or Transcript of Tax Return Request for copy of tax return. 2010 tax filing software   You can use Form 4506 to order a copy of your tax return. 2010 tax filing software Generally, there is a $57 fee for requesting each copy of a tax return. 2010 tax filing software 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. 2010 tax filing software Request for transcript of tax return. 2010 tax filing software   You can use Form 4506-T to order a free transcript of your tax return. 2010 tax filing software A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. 2010 tax filing software You can also call 1-800-829-1040 to order a transcript. 2010 tax filing software How To Get Tax Help Special IRS assistance. 2010 tax filing software   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. 2010 tax filing software 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. 2010 tax filing software Call 1-866-562-5227 Monday through FridayIn English–7 a. 2010 tax filing software m. 2010 tax filing software to 10 p. 2010 tax filing software m. 2010 tax filing software local timeIn Spanish–8 a. 2010 tax filing software m. 2010 tax filing software to 9:30 p. 2010 tax filing software m. 2010 tax filing software local time   The IRS website at www. 2010 tax filing software irs. 2010 tax filing software gov has notices and other tax relief information. 2010 tax filing software Check it periodically for any new guidance. 2010 tax filing software 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. 2010 tax filing software By selecting the method that is best for you, you will have quick and easy access to tax help. 2010 tax filing software Contacting your Taxpayer Advocate. 2010 tax filing software   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. 2010 tax filing software Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. 2010 tax filing software Our service is free, confidential, and tailored to meet your needs. 2010 tax filing software 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. 2010 tax filing software TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. 2010 tax filing software This includes businesses as well as individuals. 2010 tax filing software TAS employees know the IRS and how to navigate it. 2010 tax filing software 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. 2010 tax filing software TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. 2010 tax filing software You can call your local advocate, whose number is in your phone book, in Pub. 2010 tax filing software 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. 2010 tax filing software irs. 2010 tax filing software gov/advocate. 2010 tax filing software You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 2010 tax filing software You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. 2010 tax filing software taxtoolkit. 2010 tax filing software irs. 2010 tax filing software gov. 2010 tax filing software Low Income Taxpayer Clinics (LITCs). 2010 tax filing software   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. 2010 tax filing software LITCs are independent from the IRS. 2010 tax filing software 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. 2010 tax filing software If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. 2010 tax filing software For more information, see Publication 4134, Low Income Taxpayer Clinic List. 2010 tax filing software This publication is available at www. 2010 tax filing software irs. 2010 tax filing software gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. 2010 tax filing software Free tax services. 2010 tax filing software   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2010 tax filing software It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. 2010 tax filing software It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. 2010 tax filing software   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2010 tax filing software Free help with your return. 2010 tax filing software   Free help in preparing your return is available nationwide from IRS-trained volunteers. 2010 tax filing software 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. 2010 tax filing software Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2010 tax filing software To find the nearest VITA or TCE site, call 1-800-829-1040. 2010 tax filing software   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2010 tax filing software To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. 2010 tax filing software aarp. 2010 tax filing software org/money/taxaide. 2010 tax filing software   For more information on these programs, go to www. 2010 tax filing software irs. 2010 tax filing software gov and enter keyword “VITA” in the upper right-hand corner. 2010 tax filing software Internet. 2010 tax filing software You can access the IRS website at www. 2010 tax filing software irs. 2010 tax filing software gov 24 hours a day, 7 days a week to: E-file your return. 2010 tax filing software Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2010 tax filing software Check the status of your 2009 refund. 2010 tax filing software Go to www. 2010 tax filing software irs. 2010 tax filing software gov and click on Where's My Refund. 2010 tax filing software 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. 2010 tax filing software If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2010 tax filing software 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. 2010 tax filing software Download forms, instructions, and publications. 2010 tax filing software Order IRS products online. 2010 tax filing software Research your tax questions online. 2010 tax filing software Search publications online by topic or keyword. 2010 tax filing software Use the online Internal Revenue Code, Regulations, or other official guidance. 2010 tax filing software View Internal Revenue Bulletins (IRBs) published in the last few years. 2010 tax filing software Figure your withholding allowances using the withholding calculator online at www. 2010 tax filing software irs. 2010 tax filing software gov/individuals. 2010 tax filing software Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. 2010 tax filing software Sign up to receive local and national tax news by email. 2010 tax filing software Get information on starting and operating a small business. 2010 tax filing software Phone. 2010 tax filing software Many services are available by phone. 2010 tax filing software Ordering forms, instructions, and publications. 2010 tax filing software Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2010 tax filing software You should receive your order within 10 days. 2010 tax filing software Asking tax questions. 2010 tax filing software Call the IRS with your tax questions at 1-800-829-1040. 2010 tax filing software Solving problems. 2010 tax filing software You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2010 tax filing software An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2010 tax filing software Call your local Taxpayer Assistance Center for an appointment. 2010 tax filing software To find the number, go to www. 2010 tax filing software irs. 2010 tax filing software gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2010 tax filing software TTY/TDD equipment. 2010 tax filing software If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2010 tax filing software TeleTax topics. 2010 tax filing software Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2010 tax filing software Refund information. 2010 tax filing software 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). 2010 tax filing software 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. 2010 tax filing software If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2010 tax filing software 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. 2010 tax filing software Refunds are sent out weekly on Fridays. 2010 tax filing software 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. 2010 tax filing software Other refund information. 2010 tax filing software To check the status of a prior year refund or amended return refund, call 1-800-829-1954. 2010 tax filing software Evaluating the quality of our telephone services. 2010 tax filing software To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2010 tax filing software One method is for a second IRS representative to listen in on or record random telephone calls. 2010 tax filing software Another is to ask some callers to complete a short survey at the end of the call. 2010 tax filing software Walk-in. 2010 tax filing software Many products and services are available on a walk-in basis. 2010 tax filing software Products. 2010 tax filing software You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 tax filing software 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. 2010 tax filing software Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2010 tax filing software Services. 2010 tax filing software You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2010 tax filing software An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2010 tax filing software 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. 2010 tax filing software No appointment is necessary—just walk in. 2010 tax filing software If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2010 tax filing software A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2010 tax filing software If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2010 tax filing software All other issues will be handled without an appointment. 2010 tax filing software To find the number of your local office, go to www. 2010 tax filing software irs. 2010 tax filing software gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2010 tax filing software Mail. 2010 tax filing software You can send your order for forms, instructions, and publications to the address below. 2010 tax filing software You should receive a response within 10 days after your request is received. 2010 tax filing software Internal Revenue Service1201 N. 2010 tax filing software Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. 2010 tax filing software You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2010 tax filing software Prior-year forms, instructions, and publications. 2010 tax filing software Tax Map: an electronic research tool and finding aid. 2010 tax filing software Tax law frequently asked questions. 2010 tax filing software Tax Topics from the IRS telephone response system. 2010 tax filing software Internal Revenue Code—Title 26 of the U. 2010 tax filing software S. 2010 tax filing software Code. 2010 tax filing software Fill-in, print, and save features for most tax forms. 2010 tax filing software Internal Revenue Bulletins. 2010 tax filing software Toll-free and email technical support. 2010 tax filing software Two releases during the year. 2010 tax filing software – The first release will ship the beginning of January 2010. 2010 tax filing software – The final release will ship the beginning of March 2010. 2010 tax filing software Purchase the DVD from National Technical Information Service (NTIS) at www. 2010 tax filing software irs. 2010 tax filing software 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). 2010 tax filing software Prev  Up  Next   Home   More Online Publications
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Utilities

In many states, consumers can choose their telephone and energy service provider. Contact your state utility commission to find out whether you have a choice. Some commissions will provide a list of service providers and advice on making a choice, and most state utility commissions will take any complaints you have concerning utility sales and service.

Starting Utility Service

When you move into a new home or apartment, you may also be required to have the utilities (electricity, gas, water, waste removal, and cable) turned on in your name. Your city or county government may handle some services, such as water, sewer, and garbage collection. If you live in an apartment or are leasing a house from a homeowner, the landlord may handle this for you, but that is not required. If you request service, provide as much advance notice to the utility company as you can, at least one week in advance of the date you need service to start. Also, if you are relocating, don’t forget to have service turned off at your old address. Each company may require you to pay a fee to start service. You may also be required to pay a deposit or allow the company to check your credit to establish service at your home. If any of these companies fails to meet its service requirements, file a complaint with the company; you may be able to get a refund of your installation fee. If that doesn’t work, contact your state’s utility commission.

Billing

Once you have established service, you should start receiving your bills at regular intervals, normally monthly or quarterly. Utility bills are based on the amount of energy or water you actually use. However, if you live in an apartment complex, the amount you pay for some utilities may be prorated or split, based on a mathematical formula, among all of the residents in your community, no matter how energy conscious you are. If the amount of energy varies by season, you may decide to sign up for a budget billing program. These programs allow you to smooth out your monthly payments by paying more in lighter-use months, so your bills are still manageable in months with heavier use. Contact your utility companies to sign up for these programs. To learn ways to save on your energy bill, check with Environmental Protection Agency.
In addition to your actual service, you may have other fees on your bill, such as administrative fees, public surcharges, or local taxes. Contact the service provider if you see charges you don’t understand or didn’t authorize, or if you have difficulty making timely payments.
If you have difficulty paying your bills, especially for electricity or gas, help is available. Contact the company to find out if it has a program in place to help consumers. Also, your state’s utility commission may sponsor a program to either reduce your bill or make your payments based on a set amount of your income each month. Programs like these from utility companies and local government are usually based on your income.

The 2010 Tax Filing Software

2010 tax filing software Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. 2010 tax filing software Ordering forms and publications. 2010 tax filing software Tax questions. 2010 tax filing software Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. 2010 tax filing software irs. 2010 tax filing software gov/pub970. 2010 tax filing software What's New Lifetime learning credit. 2010 tax filing software  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). 2010 tax filing software You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). 2010 tax filing software This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). 2010 tax filing software For more information, see chapter 3, Lifetime Learning Credit . 2010 tax filing software Business deduction for work-related education. 2010 tax filing software  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. 2010 tax filing software 5 cents per mile. 2010 tax filing software See chapter 12, Business Deduction for Work-Related Education , for more information. 2010 tax filing software Reminders Form 1098-T, Tuition Statement. 2010 tax filing software  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. 2010 tax filing software In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. 2010 tax filing software An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. 2010 tax filing software However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. 2010 tax filing software In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. 2010 tax filing software The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. 2010 tax filing software Hope Scholarship Credit. 2010 tax filing software  For 2013, the Hope Scholarship Credit is not available. 2010 tax filing software However, you may be able to claim an American opportunity or lifetime learning credit. 2010 tax filing software See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. 2010 tax filing software Estimated tax payments. 2010 tax filing software  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. 2010 tax filing software For more information, see Publication 505, Tax Withholding and Estimated Tax. 2010 tax filing software Photographs of missing children. 2010 tax filing software  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 tax filing software Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax filing software 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. 2010 tax filing software Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. 2010 tax filing software Most benefits apply only to higher education. 2010 tax filing software What is in this publication. 2010 tax filing software    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. 2010 tax filing software   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . 2010 tax filing software These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. 2010 tax filing software    Ten other types of benefits are explained in chapters 4 through 12. 2010 tax filing software These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. 2010 tax filing software Note. 2010 tax filing software You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. 2010 tax filing software Comparison table. 2010 tax filing software   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. 2010 tax filing software This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. 2010 tax filing software When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. 2010 tax filing software If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. 2010 tax filing software Analyzing your tax withholding. 2010 tax filing software   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. 2010 tax filing software Also, you may want to recheck your withholding during the year if your personal or financial situation changes. 2010 tax filing software See Publication 919, How Do I Adjust My Tax Withholding, for more information. 2010 tax filing software Glossary. 2010 tax filing software   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. 2010 tax filing software Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. 2010 tax filing software   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. 2010 tax filing software For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. 2010 tax filing software   Many of the terms used in the publication are defined in the glossary near the end of the publication. 2010 tax filing software The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. 2010 tax filing software Comments and suggestions. 2010 tax filing software   We welcome your comments about this publication and your suggestions for future editions. 2010 tax filing software   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 tax filing software NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 tax filing software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax filing software   You can send your comments from www. 2010 tax filing software irs. 2010 tax filing software gov/formspubs/. 2010 tax filing software Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2010 tax filing software   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. 2010 tax filing software Ordering forms and publications. 2010 tax filing software   Visit www. 2010 tax filing software irs. 2010 tax filing software 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. 2010 tax filing software Internal Revenue Service 1201 N. 2010 tax filing software Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 tax filing software   If you have a tax question, check the information available on IRS. 2010 tax filing software gov or call 1-800-829-1040. 2010 tax filing software We cannot answer tax questions sent to either of the above addresses. 2010 tax filing software Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. 2010 tax filing software S. 2010 tax filing software Individual Income Tax Return 1040A U. 2010 tax filing software S. 2010 tax filing software Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. 2010 tax filing software S. 2010 tax filing software Nonresident Alien Income Tax Return 1040NR-EZ U. 2010 tax filing software S. 2010 tax filing software Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. 2010 tax filing software S. 2010 tax filing software Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. 2010 tax filing software Prev  Up  Next   Home   More Online Publications