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Complete 1040x Form

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Complete 1040x Form

Complete 1040x form Index A Accountable plan, Accountable plans. Complete 1040x form Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. Complete 1040x form Administrators, Teachers or administrators. Complete 1040x form American Samoa, Residents of Puerto Rico, the U. Complete 1040x form S. Complete 1040x form Virgin Islands, Guam, the CNMI, and American Samoa. Complete 1040x form , Specified U. Complete 1040x form S. Complete 1040x form possessions. Complete 1040x form Assistance (see Tax help) C Cantors, Cantors. Complete 1040x form Christian Science Practitioners, Table 1. Complete 1040x form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. Complete 1040x form , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. Complete 1040x form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. Complete 1040x form , Christian Science Practitioners and Readers Common-law employee, Common-law employee. Complete 1040x form Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. Complete 1040x form S. Complete 1040x form Virgin Islands, Guam, the CNMI, and American Samoa. Complete 1040x form , Specified U. Complete 1040x form S. Complete 1040x form possessions. Complete 1040x form Comprehensive example, Comprehensive Example, Attachment 2—John E. Complete 1040x form White011-00-2222 Worksheet 4. Complete 1040x form Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. Complete 1040x form D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. Complete 1040x form Exemption from self-employment (SE) tax, Effective date of exemption. Complete 1040x form , Effective date of exemption. Complete 1040x form Employment status, Employment status for other tax purposes. Complete 1040x form Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. Complete 1040x form The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. Complete 1040x form The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. Complete 1040x form F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. Complete 1040x form Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. Complete 1040x form Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. Complete 1040x form , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. Complete 1040x form , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. Complete 1040x form , Refunds of SE tax paid. Complete 1040x form 2106-EZ, 4029, Table 2. Complete 1040x form The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. Complete 1040x form 4361, Table 2. Complete 1040x form The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. Complete 1040x form 8959, What's New, Introduction, Additional Medicare Tax. Complete 1040x form 941, Forms 941, 943, and 944. Complete 1040x form 943, Forms 941, 943, and 944. Complete 1040x form 944, Forms 941, 943, and 944. Complete 1040x form Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. Complete 1040x form Free tax services, Free help with your tax return. Complete 1040x form G Gross income Amounts included in, Amounts included in gross income. Complete 1040x form Amounts not included in, Amounts not included in gross income. Complete 1040x form Guam, Residents of Puerto Rico, the U. Complete 1040x form S. Complete 1040x form Virgin Islands, Guam, the CNMI, and American Samoa. Complete 1040x form , Specified U. Complete 1040x form S. Complete 1040x form possessions. Complete 1040x form H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. Complete 1040x form , Cantors. Complete 1040x form House or parsonage, fair rental value, Fair rental value of parsonage. Complete 1040x form I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Complete 1040x form K Keogh (H. Complete 1040x form R. Complete 1040x form 10) plans, Retirement plans for the self-employed. Complete 1040x form L Lay employees (see Religious workers) Living abroad, Overseas duty. Complete 1040x form , Foreign Earned Income M Members of recognized religious sects, Table 1. Complete 1040x form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. Complete 1040x form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. Complete 1040x form , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. Complete 1040x form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. Complete 1040x form , Form SS-8. Complete 1040x form , Ministers, Members of the Clergy, Refunds of SE tax. Complete 1040x form , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. Complete 1040x form Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. Complete 1040x form Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. Complete 1040x form S. Complete 1040x form Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. Complete 1040x form , Offerings and Fees Overseas duty, Overseas duty. Complete 1040x form , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. Complete 1040x form , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. Complete 1040x form Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. Complete 1040x form S. Complete 1040x form Virgin Islands, Guam, the CNMI, and American Samoa. Complete 1040x form , Specified U. Complete 1040x form S. Complete 1040x form possessions. Complete 1040x form Q Qualified retirement plan, Retirement plans for the self-employed. Complete 1040x form R Refunds, self-employment tax, Refunds of SE tax. Complete 1040x form , Refunds of SE tax paid. Complete 1040x form Reimbursements, Employee reimbursement arrangements. Complete 1040x form Religious orders, members of, Table 1. Complete 1040x form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. Complete 1040x form , Earnings—Members of Religious Orders Religious workers, Table 1. Complete 1040x form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. Complete 1040x form , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. Complete 1040x form , Cantors. Complete 1040x form Resident aliens, U. Complete 1040x form S. Complete 1040x form Citizens and Resident and Nonresident Aliens Retired ministers, Retired ministers. Complete 1040x form Retirement savings arrangements, Retirement Savings Arrangements Retirement savings contributions credit, Retirement savings contributions credit. Complete 1040x form Royalty income from books, Books or articles. Complete 1040x form S SECA, Table 1. Complete 1040x form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage Sects, members of recognized religious, Table 1. Complete 1040x form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Self-Employment Contributions Act (see SECA) Self-employment tax Deduction, Deduction for SE Tax Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. Complete 1040x form , Exemption from SE tax. Complete 1040x form Maximum earnings, Earnings Subject to SE Tax Nonfarm optional method, Nonfarm Optional Method Refunds of, Refunds of SE tax. Complete 1040x form , Refunds of SE tax paid. Complete 1040x form Regular method, Regular Method Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information. Complete 1040x form SIMPLE plan, Retirement plans for the self-employed. Complete 1040x form Simplified employee pension (SEP) plan, Retirement plans for the self-employed. Complete 1040x form Social security coverage, Social Security Coverage T Tax help, How To Get Tax Help Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income Tax-sheltered annuity plans, Tax-sheltered annuity plans. Complete 1040x form Teachers, Teachers or administrators. Complete 1040x form Theological students, Theological students. Complete 1040x form Traveling evangelists, Traveling evangelists. Complete 1040x form U U. Complete 1040x form S. Complete 1040x form citizens, U. Complete 1040x form S. Complete 1040x form Citizens and Resident and Nonresident Aliens U. Complete 1040x form S. Complete 1040x form Virgin Islands, Residents of Puerto Rico, the U. Complete 1040x form S. Complete 1040x form Virgin Islands, Guam, the CNMI, and American Samoa. Complete 1040x form , Specified U. Complete 1040x form S. Complete 1040x form possessions. Complete 1040x form V Vow of poverty, Table 1. Complete 1040x form Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty. Complete 1040x form , Services performed outside the order. Complete 1040x form , Effect of employee status. Complete 1040x form , Exemption From Self-Employment (SE) Tax, Earnings—Members of Religious Orders Prev  Up     Home   More Online Publications
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Special Identity Theft Enforcement Efforts - 2012

Identity theft perpetrators are hitting credit card companies, banks and other financial institutions. Unfortunately, the tax system isn't immune. This is not something the IRS takes lightly, and we've dramatically stepped up efforts to stop refund fraud as well as identity theft prevention and detection across the entire tax system.

Our goal is to detect these attempts at refund fraud before they occur and prevent them from happening in the first place, including detecting new schemes.

The IRS is utilizing the full capabilities and resources of our Criminal Investigation division to investigate those who steal from American taxpayers through identity theft.

Page Last Reviewed or Updated: 06-Dec-2013

The Complete 1040x Form

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