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Amended Tax Return Online

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Amended Tax Return Online

Amended tax return online Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Amended tax return online Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Amended tax return online Laundering means converting “dirty” or illegally-gained money to “clean” money. Amended tax return online The government can often trace this laundered money through the payments you report. Amended tax return online Laws passed by Congress require you to report these payments. Amended tax return online Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Amended tax return online The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Amended tax return online Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Amended tax return online For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Amended tax return online Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Amended tax return online However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Amended tax return online For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Amended tax return online Transaction defined. Amended tax return online    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Amended tax return online Person defined. Amended tax return online   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Amended tax return online   Exempt organizations, including employee plans, are also “persons. Amended tax return online ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Amended tax return online Foreign transactions. Amended tax return online   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Amended tax return online However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Amended tax return online Bail received by court clerks. Amended tax return online   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Amended tax return online For more information about the rules that apply to court clerks, see Section 1. Amended tax return online 6050I-2 of the Income Tax Regulations. Amended tax return online What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Amended tax return online What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Amended tax return online Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Amended tax return online ” Cash does not include a check drawn on an individual's personal account. Amended tax return online A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Amended tax return online These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Amended tax return online Example 1. Amended tax return online You are a coin dealer. Amended tax return online Bob Green buys gold coins from you for $13,200. Amended tax return online He pays for them with $6,200 in U. Amended tax return online S. Amended tax return online currency and a cashier's check having a face amount of $7,000. Amended tax return online The cashier's check is treated as cash. Amended tax return online You have received more than $10,000 cash and must file Form 8300 for this transaction. Amended tax return online Example 2. Amended tax return online You are a retail jeweler. Amended tax return online Mary North buys an item of jewelry from you for $12,000. Amended tax return online She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Amended tax return online Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Amended tax return online You do not have to file Form 8300. Amended tax return online Example 3. Amended tax return online You are a boat dealer. Amended tax return online Emily Jones buys a boat from you for $16,500. Amended tax return online She pays for it with a cashier's check payable to you in the amount of $16,500. Amended tax return online The cashier's check is not treated as cash because its face amount is more than $10,000. Amended tax return online You do not have to file Form 8300 for this transaction. Amended tax return online Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Amended tax return online A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Amended tax return online For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Amended tax return online The car is a consumer durable even if you sell it to a buyer who will use it in a business. Amended tax return online A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Amended tax return online Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Amended tax return online To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Amended tax return online Example. Amended tax return online You are a travel agent. Amended tax return online Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Amended tax return online He also asks you to book hotel rooms and admission tickets for the group. Amended tax return online In payment, he gives you two money orders, each for $6,000. Amended tax return online You have received more than $10,000 cash in this designated reporting transaction. Amended tax return online You must file Form 8300. Amended tax return online Retail sale. Amended tax return online   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Amended tax return online   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Amended tax return online This includes any sales of items that will be resold. Amended tax return online Broker or intermediary. Amended tax return online   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Amended tax return online Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Amended tax return online Exception for certain bank loans. Amended tax return online   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Amended tax return online As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Amended tax return online Example. Amended tax return online You are a car dealer. Amended tax return online Mandy White buys a new car from you for $11,500. Amended tax return online She pays you with $2,000 of U. Amended tax return online S. Amended tax return online currency and a cashier's check for $9,500 payable to you and her. Amended tax return online You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Amended tax return online For this reason, the cashier's check is not treated as cash. Amended tax return online You do not have to file Form 8300 for the transaction. Amended tax return online Exception for certain installment sales. Amended tax return online   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Amended tax return online However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Amended tax return online Exception for certain down payment plans. Amended tax return online   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Amended tax return online You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Amended tax return online You receive it more than 60 days before the date of sale. Amended tax return online You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Amended tax return online Exception for travel and entertainment. Amended tax return online   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Amended tax return online You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Amended tax return online You receive it more than 60 days before the date on which the final payment is due. Amended tax return online You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Amended tax return online Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Amended tax return online If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Amended tax return online If you do not know a person's TIN, you have to ask for it. Amended tax return online You may be subject to penalties for an incorrect or missing TIN. Amended tax return online There are three types of TINs. Amended tax return online The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Amended tax return online The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Amended tax return online An ITIN has nine digits, similar to an SSN. Amended tax return online The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Amended tax return online Exception. Amended tax return online   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Amended tax return online S. Amended tax return online trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Amended tax return online 1441-1(e)(2) or (3) or 1. Amended tax return online 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Amended tax return online 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Amended tax return online S. Amended tax return online citizen or resident. Amended tax return online What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Amended tax return online If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Amended tax return online For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Amended tax return online Because they total $12,000 (more than $10,000), you must file Form 8300. Amended tax return online More than 24 hours between transactions. Amended tax return online   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Amended tax return online   For example, you are a travel agent. Amended tax return online A client pays you $8,000 in cash for a trip. Amended tax return online Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Amended tax return online These are related transactions, and you must file Form 8300 to report them. Amended tax return online What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Amended tax return online A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Amended tax return online If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Amended tax return online Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Amended tax return online When, Where, and What To File The amount you receive and when you receive it determine when you must file. Amended tax return online Generally, you must file Form 8300 within 15 days after receiving a payment. Amended tax return online If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Amended tax return online More than one payment. Amended tax return online   In some transactions, the buyer may arrange to pay you in cash installment payments. Amended tax return online If the first payment is more than $10,000, you must file Form 8300 within 15 days. Amended tax return online If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Amended tax return online When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Amended tax return online   After you file Form 8300, you must start a new count of cash payments received from that buyer. Amended tax return online If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Amended tax return online You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Amended tax return online   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Amended tax return online Example. Amended tax return online On January 10, you receive a cash payment of $11,000. Amended tax return online You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Amended tax return online By January 25, you must file a Form 8300 for the $11,000 payment. Amended tax return online By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Amended tax return online Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Amended tax return online Complete the form in its entirety (Parts I-IV) and include the amended information. Amended tax return online Do not attach a copy of the original report. Amended tax return online Where to file. Amended tax return online   Mail the form to the address given in the Form 8300 instructions. Amended tax return online Required statement to buyer. Amended tax return online   You must give a written or electronic statement to each person named on any Form 8300 you must file. Amended tax return online You can give the statement electronically only if the recipient agrees to receive it in that format. Amended tax return online The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Amended tax return online It must state that you are also reporting this information to the IRS. Amended tax return online   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Amended tax return online    You must keep a copy of every Form 8300 you file for 5 years. Amended tax return online Examples Example 1. Amended tax return online Pat Brown is the sales manager for Small Town Cars. Amended tax return online On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Amended tax return online Pat asks for identification from Jane to get the necessary information to complete Form 8300. Amended tax return online A filled-in form is shown in this publication. Amended tax return online Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Amended tax return online He must also send a statement to Jane by January 31, 2010. Amended tax return online Example 2. Amended tax return online Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Amended tax return online Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Amended tax return online Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Amended tax return online However, he could report it if he felt it was a suspicious transaction. Amended tax return online Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Amended tax return online If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Amended tax return online There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Amended tax return online If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Amended tax return online These dollar amounts are based on Section 3571 of Title 18 of the U. Amended tax return online S. Amended tax return online Code. Amended tax return online The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Amended tax return online This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Amended tax return online Structuring means breaking up a large cash transaction into small cash transactions. Amended tax return online How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Amended tax return online By selecting the method that is best for you, you will have quick and easy access to tax help. Amended tax return online Free help with your return. Amended tax return online   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amended tax return online The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amended tax return online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amended tax return online To find the nearest VITA or TCE site, visit IRS. Amended tax return online gov or call 1-800-906-9887 or 1-800-829-1040. Amended tax return online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amended tax return online To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Amended tax return online aarp. Amended tax return online org/money/taxaide. Amended tax return online   For more information on these programs, go to IRS. Amended tax return online gov and enter keyword “VITA” in the upper right-hand corner. Amended tax return online Internet. Amended tax return online You can access the IRS website at IRS. Amended tax return online gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Amended tax return online Go to IRS. Amended tax return online gov and click on Where's My Refund. Amended tax return online 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. Amended tax return online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Amended tax return online Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amended tax return online E-file your return. Amended tax return online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Amended tax return online Download forms, including talking tax forms, instructions, and publications. Amended tax return online Order IRS products online. Amended tax return online Research your tax questions online. Amended tax return online Search publications online by topic or keyword. Amended tax return online Use the online Internal Revenue Code, regulations, or other official guidance. Amended tax return online View Internal Revenue Bulletins (IRBs) published in the last few years. Amended tax return online Figure your withholding allowances using the withholding calculator online at  www. Amended tax return online irs. Amended tax return online gov/individuals. Amended tax return online Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Amended tax return online irs. Amended tax return online gov/individuals. Amended tax return online Sign up to receive local and national tax news by email. Amended tax return online Get information on starting and operating a small business. Amended tax return online Phone. Amended tax return online Many services are available by phone. Amended tax return online   Ordering forms, instructions, and publications. Amended tax return online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Amended tax return online You should receive your order within 10 days. Amended tax return online Asking tax questions. Amended tax return online Call the IRS with your tax questions at 1-800-829-1040. Amended tax return online Solving problems. Amended tax return online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Amended tax return online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Amended tax return online Call your local Taxpayer Assistance Center for an appointment. Amended tax return online To find the number, go to www. Amended tax return online irs. Amended tax return online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amended tax return online TTY/TDD equipment. Amended tax return online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Amended tax return online TeleTax topics. Amended tax return online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Amended tax return online Refund information. Amended tax return online You can check the status of your refund on the new IRS phone app. Amended tax return online Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Amended tax return online IRS2Go is a new way to provide you with information and tools. Amended tax return online To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Amended tax return online 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. Amended tax return online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Amended tax return online Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amended tax return online 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. Amended tax return online Other refund information. Amended tax return online To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Amended tax return online Evaluating the quality of our telephone services. Amended tax return online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Amended tax return online One method is for a second IRS representative to listen in on or record random telephone calls. Amended tax return online Another is to ask some callers to complete a short survey at the end of the call. Amended tax return online Walk-in. Amended tax return online Many products and services are available on a walk-in basis. Amended tax return online   Products. Amended tax return online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amended tax return online 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. Amended tax return online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Amended tax return online Services. Amended tax return online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Amended tax return online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amended tax return online 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. Amended tax return online No appointment is necessary—just walk in. Amended tax return online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Amended tax return online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Amended tax return online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Amended tax return online All other issues will be handled without an appointment. Amended tax return online To find the number of your local office, go to www. Amended tax return online irs. Amended tax return online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amended tax return online Mail. Amended tax return online You can send your order for forms, instructions, and publications to the address below. Amended tax return online You should receive a response within 10 days after your request is received. Amended tax return online  Internal Revenue Service 1201 N. Amended tax return online Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Amended tax return online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amended tax return online Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Amended tax return online We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Amended tax return online Remember, the worst thing you can do is nothing at all. Amended tax return online   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Amended tax return online You face (or your business is facing) an immediate threat of adverse action. Amended tax return online You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Amended tax return online   If you qualify for our help, we’ll do everything we can to get your problem resolved. Amended tax return online You will be assigned to one advocate who will be with you at every turn. Amended tax return online We have offices in every state, the District of Columbia, and Puerto Rico. Amended tax return online Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Amended tax return online And our services are always free. Amended tax return online   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Amended tax return online Our tax toolkit at www. Amended tax return online TaxpayerAdvocate. Amended tax return online irs. Amended tax return online gov can help you understand these rights. Amended tax return online   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Amended tax return online irs. Amended tax return online gov/advocate. Amended tax return online You can also call our toll-free number at 1-877-777-4778. Amended tax return online   TAS also handles large-scale or systemic problems that affect many taxpayers. Amended tax return online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amended tax return online irs. Amended tax return online gov/advocate. Amended tax return online Low Income Taxpayer Clinics (LITCs). Amended tax return online   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Amended tax return online Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Amended tax return online These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Amended tax return online Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Amended tax return online For more information and to find a clinic near you, see the LITC page on www. Amended tax return online irs. Amended tax return online gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Amended tax return online This publication is also available by calling 1-800-829-3676 or at your local IRS office. Amended tax return online Free tax services. Amended tax return online   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Amended tax return online Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Amended tax return online The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Amended tax return online The majority of the information and services listed in this publication are available to you free of charge. Amended tax return online If there is a fee associated with a resource or service, it is listed in the publication. Amended tax return online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Amended tax return online DVD for tax products. Amended tax return online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Amended tax return online Prior-year forms, instructions, and publications. Amended tax return online Tax Map: an electronic research tool and finding aid. Amended tax return online Tax law frequently asked questions. Amended tax return online Tax Topics from the IRS telephone response system. Amended tax return online Internal Revenue Code—Title 26 of the U. Amended tax return online S. Amended tax return online Code. Amended tax return online Links to other Internet based Tax Research Materials. Amended tax return online Fill-in, print, and save features for most tax forms. Amended tax return online Internal Revenue Bulletins. Amended tax return online Toll-free and email technical support. Amended tax return online Two releases during the year. Amended tax return online  – The first release will ship the beginning of January. Amended tax return online  – The final release will ship the beginning of March. Amended tax return online Purchase the DVD from National Technical Information Service (NTIS) at www. Amended tax return online irs. Amended tax return online 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). Amended tax return online This image is too large to be displayed in the current screen. Amended tax return online Please click the link to view the image. Amended tax return online Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications
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The Amended Tax Return Online

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