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Amending Tax Returns Online

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Amending Tax Returns Online

Amending tax returns online 1. Amending tax returns online   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). Amending tax returns online  You can set up and make contributions to an IRA if you receive taxable compensation. Amending tax returns online Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. Amending tax returns online For more information about IRAs, see Publication 590. Amending tax returns online Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. Amending tax returns online The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Amending tax returns online Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Amending tax returns online Many types of educational assistance are tax free if they meet the requirements discussed here. Amending tax returns online Special rules apply to U. Amending tax returns online S. Amending tax returns online citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Amending tax returns online For information about these rules, see Publication 54, Tax Guide for U. Amending tax returns online S. Amending tax returns online Citizens and Resident Aliens Abroad. Amending tax returns online Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. Amending tax returns online A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Amending tax returns online Amount of scholarship or fellowship. Amending tax returns online   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Amending tax returns online This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. Amending tax returns online The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. Amending tax returns online Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Amending tax returns online Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. Amending tax returns online A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. Amending tax returns online (But for exceptions, see Payment for services,later. Amending tax returns online Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Amending tax returns online Candidate for a degree. Amending tax returns online   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. Amending tax returns online Eligible educational institution. Amending tax returns online   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amending tax returns online Qualified education expenses. Amending tax returns online   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Amending tax returns online These items must be required of all students in your course of instruction. Amending tax returns online Expenses that do not qualify. Amending tax returns online   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Amending tax returns online Payment for services. Amending tax returns online   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. Amending tax returns online This applies even if all candidates for a degree must perform the services to receive the degree. Amending tax returns online (See exceptions next. Amending tax returns online ) Exceptions. Amending tax returns online   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Amending tax returns online Example 1. Amending tax returns online You received a scholarship of $2,500. Amending tax returns online The scholarship was not received under either of the exceptions mentioned above. Amending tax returns online As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Amending tax returns online Of the $2,500 scholarship, $1,000 represents payment for teaching. Amending tax returns online The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Amending tax returns online Your qualified education expenses were at least $1,500. Amending tax returns online Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Amending tax returns online The $1,000 you received for teaching is taxable. Amending tax returns online Example 2. Amending tax returns online You are a candidate for a degree at a medical school. Amending tax returns online You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Amending tax returns online The terms of your scholarship require you to perform future services. Amending tax returns online A substantial penalty applies if you do not comply. Amending tax returns online The entire amount of your grant is taxable as payment for services in the year it is received. Amending tax returns online Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Amending tax returns online Worksheet 1-1. Amending tax returns online    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Amending tax returns online    Worksheet 1-1. Amending tax returns online Taxable Scholarship and Fellowship Income 1. Amending tax returns online Enter the total amount of any scholarship or fellowship for 2013. Amending tax returns online See Amount of scholarship or fellowship, earlier. Amending tax returns online 1. Amending tax returns online       If you are a degree candidate at an eligible educational institution, go to line 2. Amending tax returns online If you are not a degree candidate at an eligible educational institution, stop here. Amending tax returns online The entire amount is taxable. Amending tax returns online For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Amending tax returns online       2. Amending tax returns online Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Amending tax returns online (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. Amending tax returns online ) 2. Amending tax returns online     3. Amending tax returns online Subtract line 2 from line 1 3. Amending tax returns online     4. Amending tax returns online Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Amending tax returns online     5. Amending tax returns online Subtract line 4 from line 3 5. Amending tax returns online     6. Amending tax returns online Enter the amount of your qualified education expenses 6. Amending tax returns online     7. Amending tax returns online Enter the smaller of line 5 or line 6. Amending tax returns online This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Amending tax returns online     8. Amending tax returns online Subtract line 7 from line 5 8. Amending tax returns online     9. Amending tax returns online Taxable part. Amending tax returns online Add lines 2, 4, and 8. Amending tax returns online See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Amending tax returns online     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. Amending tax returns online You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. Amending tax returns online Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. Amending tax returns online If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. Amending tax returns online If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. Amending tax returns online You must report the taxable amount whether or not you received a Form W-2. Amending tax returns online If you receive an incorrect Form W-2, ask the payer for a corrected one. Amending tax returns online For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Amending tax returns online How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Amending tax returns online Form 1040EZ. Amending tax returns online   If you file Form 1040EZ, include the taxable amount in the total on line 1. Amending tax returns online If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. Amending tax returns online Form 1040A. Amending tax returns online   If you file Form 1040A, include the taxable amount in the total on line 7. Amending tax returns online If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. Amending tax returns online Form 1040. Amending tax returns online   If you file Form 1040, include the taxable amount in the total on line 7. Amending tax returns online If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. Amending tax returns online Schedule SE (Form 1040). Amending tax returns online   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. Amending tax returns online If your net earnings are $400 or more, you must pay self-employment tax. Amending tax returns online Use Schedule SE, Self-Employment Tax, to figure this tax. Amending tax returns online Form 1040NR. Amending tax returns online   If you file Form 1040NR, report the taxable amount on line 12. Amending tax returns online Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Amending tax returns online S. Amending tax returns online Source Income Subject to Withholding. Amending tax returns online See the Instructions for Form 1040NR for more information. Amending tax returns online Form 1040NR-EZ. Amending tax returns online   If you file Form 1040NR-EZ, report the taxable amount on line 5. Amending tax returns online Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Amending tax returns online See the Instructions for Form 1040NR-EZ for more information. Amending tax returns online Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Amending tax returns online Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Amending tax returns online Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. Amending tax returns online They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Amending tax returns online Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Amending tax returns online Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Amending tax returns online Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Amending tax returns online Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Amending tax returns online Do not include these payments as income on your federal tax return. Amending tax returns online If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. Amending tax returns online This applies only to the part of your VA payments that is required to be used for education expenses. Amending tax returns online You may want to visit the Veteran's Administration website at www. Amending tax returns online gibill. Amending tax returns online va. Amending tax returns online gov for specific information about the various VA benefits for education. Amending tax returns online Example. Amending tax returns online You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Amending tax returns online Neither of these benefits is taxable and you do not report them on your tax return. Amending tax returns online You also want to claim an American opportunity credit on your return. Amending tax returns online You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Amending tax returns online To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. Amending tax returns online You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Amending tax returns online Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. Amending tax returns online This is called a “tuition reduction. Amending tax returns online ” You do not have to include a qualified tuition reduction in your income. Amending tax returns online A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Amending tax returns online You do not have to use the tuition reduction at the eligible educational institution from which you received it. Amending tax returns online In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. Amending tax returns online The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. Amending tax returns online You must include in your income any tuition reduction you receive that is payment for your services. Amending tax returns online Eligible educational institution. Amending tax returns online   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amending tax returns online Officers, owners, and highly compensated employees. Amending tax returns online   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Amending tax returns online This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Amending tax returns online The group must be defined under a reasonable classification set up by the employer. Amending tax returns online The classification must not discriminate in favor of owners, officers, or highly compensated employees. Amending tax returns online Payment for services. Amending tax returns online   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. Amending tax returns online This applies even if all candidates for a degree must perform the services to receive the degree. Amending tax returns online (See below for exceptions. Amending tax returns online ) Exceptions. Amending tax returns online   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Amending tax returns online Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. Amending tax returns online You are an employee of the eligible educational institution. Amending tax returns online You were an employee of the eligible educational institution, but you retired or left on disability. Amending tax returns online You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. Amending tax returns online You are the dependent child or spouse of an individual described in (1) through (3), above. Amending tax returns online Child of deceased parents. Amending tax returns online   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. Amending tax returns online Child of divorced parents. Amending tax returns online   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Amending tax returns online Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Amending tax returns online It is provided by an eligible educational institution. Amending tax returns online You are a graduate student who performs teaching or research activities for the educational institution. Amending tax returns online You must include in income any other tuition reductions for graduate education that you receive. Amending tax returns online How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Amending tax returns online Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Amending tax returns online Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms in Colorado

Corrected Oct. 28, 2013 to adjust the counties qualified for tax relief to Adams, Arapahoe, Boulder, Clear Creek, El Paso, Fremont, Jefferson, Larimer, Logan, Morgan, and Weld. 

Updated Sept. 23, 2013 to add Arapahoe and Logan counties.

Updated Sept. 20, 2013 to add Clear Creek, El Paso and Jefferson counties.

Den-2013-28, Sept. 16, 2013

DENVER — Victims of severe storms, flooding, landslides and mudslides that began on Sept. 11, 2013 in parts of Colorado may qualify for tax relief from the Internal Revenue Service.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Colorado will receive tax relief, and other locations may be added in coming days based on additional damage assessments by FEMA.

The President has declared the counties of Adams, Arapahoe, Boulder, Clear Creek, El Paso, Fremont, Jefferson, Larimer, Logan, Morgan, and Weld a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Sept. 11, and on or before Dec. 2, 2013, have been postponed to Dec. 2, 2013. This includes the quarterly estimated tax payment due on Sept. 16. It also includes the due date of Sept. 16 for calendar year corporations and partnerships that received extensions of time to file.

The IRS is also waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Sept. 11, and on or before Sept. 26, as long as the deposits are made by Sept. 26, 2013.

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

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

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Dec. 2, 2013, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Sept. 11 and on or before Dec. 2, 2013.

The IRS also gives affected taxpayers until Dec. 2, 2013, to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Sept. 11 and on or before Dec. 2, 2013.

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

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Sept. 11 and on or before Sept. 26 provided the taxpayer makes these deposits by Sept. 26.

Casualty Losses

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

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Colorado/Severe Storms, Flooding, Landslides, and Mudslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

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

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

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

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 28-Oct-2013

The Amending Tax Returns Online

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