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File 2012 Taxes H&r Block

File 2012 taxes h&r block Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. File 2012 taxes h&r block Ordering forms and publications. File 2012 taxes h&r block Tax questions. File 2012 taxes h&r block All material in this publication may be reprinted freely. File 2012 taxes h&r block A citation to Your Federal Income Tax (2013) would be appropriate. File 2012 taxes h&r block The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. File 2012 taxes h&r block However, the information given does not cover every situation and is not intended to replace the law or change its meaning. File 2012 taxes h&r block This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. File 2012 taxes h&r block Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. File 2012 taxes h&r block All taxpayers have important rights when working with the IRS. File 2012 taxes h&r block These rights are described in Your Rights as a Taxpayer in the back of this publication. File 2012 taxes h&r block What's New This section summarizes important tax changes that took effect in 2013. File 2012 taxes h&r block Most of these changes are discussed in more detail throughout this publication. File 2012 taxes h&r block Future developments. File 2012 taxes h&r block  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. File 2012 taxes h&r block irs. File 2012 taxes h&r block gov/pub17. File 2012 taxes h&r block Additional Medicare Tax. File 2012 taxes h&r block  Beginning in 2013, a 0. File 2012 taxes h&r block 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. File 2012 taxes h&r block See Form 8959 and its instructions. File 2012 taxes h&r block Net Investment Income Tax. File 2012 taxes h&r block  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). File 2012 taxes h&r block The NIIT is 3. File 2012 taxes h&r block 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. File 2012 taxes h&r block See Form 8960 and its instructions. File 2012 taxes h&r block Change in tax rates. File 2012 taxes h&r block  The highest tax rate is 39. File 2012 taxes h&r block 6%. File 2012 taxes h&r block For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. File 2012 taxes h&r block Tax rate on net capital gain and qualified dividends. File 2012 taxes h&r block  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. File 2012 taxes h&r block See chapter 16. File 2012 taxes h&r block Medical and dental expenses. File 2012 taxes h&r block  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. File 2012 taxes h&r block 5% if either you or your spouse is age 65 or older). File 2012 taxes h&r block See chapter 21. File 2012 taxes h&r block Personal exemption amount increased for certain taxpayers. File 2012 taxes h&r block  Your personal exemption is increased to $3,900. File 2012 taxes h&r block But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. File 2012 taxes h&r block See chapter 3. File 2012 taxes h&r block Limit on itemized deductions. File 2012 taxes h&r block  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. File 2012 taxes h&r block See chapter 29. File 2012 taxes h&r block Same-sex marriages. File 2012 taxes h&r block  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. File 2012 taxes h&r block See chapter 2. File 2012 taxes h&r block If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. File 2012 taxes h&r block For details on filing amended returns, see chapter 1. File 2012 taxes h&r block Health flexible spending arrangements (FSAs). File 2012 taxes h&r block  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. File 2012 taxes h&r block See chapter 5. File 2012 taxes h&r block Expiring credits. File 2012 taxes h&r block  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. File 2012 taxes h&r block You cannot claim either one on your 2013 return. File 2012 taxes h&r block See chapter 37. File 2012 taxes h&r block Ponzi-type investment schemes. File 2012 taxes h&r block  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. File 2012 taxes h&r block See chapter 25. File 2012 taxes h&r block Home office deduction simplified method. File 2012 taxes h&r block  If you can take a home office deduction, you may be able to use a simplified method to figure it. File 2012 taxes h&r block See Publication 587. File 2012 taxes h&r block Standard mileage rates. File 2012 taxes h&r block  The 2013 rate for business use of your car is increased to 56½ cents a mile. File 2012 taxes h&r block See chapter 26. File 2012 taxes h&r block The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. File 2012 taxes h&r block See chapter 21. File 2012 taxes h&r block The 2013 rate for use of your car to move is increased to 24 cents a mile. File 2012 taxes h&r block See Publication 521, Moving Expenses. File 2012 taxes h&r block Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. File 2012 taxes h&r block Many of these items are explained in more detail later in this publication. File 2012 taxes h&r block Enter your social security number (SSN). File 2012 taxes h&r block  Enter your SSN in the space provided on your tax form. File 2012 taxes h&r block If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. File 2012 taxes h&r block See chapter 1. File 2012 taxes h&r block Secure your tax records from identity theft. File 2012 taxes h&r block  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. File 2012 taxes h&r block An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. File 2012 taxes h&r block For more information about identity theft and how to reduce your risk from it, see chapter 1. File 2012 taxes h&r block Taxpayer identification numbers. File 2012 taxes h&r block  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. File 2012 taxes h&r block This applies even if the person was born in 2013. File 2012 taxes h&r block Generally, this number is the person's social security number (SSN). File 2012 taxes h&r block See chapter 1. File 2012 taxes h&r block Foreign source income. File 2012 taxes h&r block  If you are a U. File 2012 taxes h&r block S. File 2012 taxes h&r block citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. File 2012 taxes h&r block S. File 2012 taxes h&r block law. File 2012 taxes h&r block This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. File 2012 taxes h&r block This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). File 2012 taxes h&r block If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. File 2012 taxes h&r block For details, see Publication 54, Tax Guide for U. File 2012 taxes h&r block S. File 2012 taxes h&r block Citizens and Resident Aliens Abroad. File 2012 taxes h&r block Foreign financial assets. File 2012 taxes h&r block  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. File 2012 taxes h&r block Check www. File 2012 taxes h&r block IRS. File 2012 taxes h&r block gov/form8938 for details. File 2012 taxes h&r block Automatic 6-month extension to file tax return. File 2012 taxes h&r block  You can use Form 4868, Application for Automatic Extension of Time To File U. File 2012 taxes h&r block S. File 2012 taxes h&r block Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. File 2012 taxes h&r block See chapter 1. File 2012 taxes h&r block Include your phone number on your return. File 2012 taxes h&r block  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. File 2012 taxes h&r block Please enter your daytime telephone number on your tax form next to your signature and occupation. File 2012 taxes h&r block If you are filing a joint return, you can enter either your or your spouse's daytime phone number. File 2012 taxes h&r block Payment of taxes. File 2012 taxes h&r block   You can pay your taxes online, by phone, or by check or money order. File 2012 taxes h&r block You can make a direct transfer from your bank account or use a credit or debit card. File 2012 taxes h&r block If you e-file, you can schedule an electronic payment. File 2012 taxes h&r block See chapter 1. File 2012 taxes h&r block Faster ways to file your return. File 2012 taxes h&r block  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. File 2012 taxes h&r block You can use IRS e-file (electronic filing). File 2012 taxes h&r block See chapter 1. File 2012 taxes h&r block Free electronic filing. File 2012 taxes h&r block  You may be able to file your 2013 taxes online for free. File 2012 taxes h&r block See chapter 1. File 2012 taxes h&r block Change of address. File 2012 taxes h&r block  If you change your address, you should notify the IRS. File 2012 taxes h&r block See Change of Address in chapter 1. File 2012 taxes h&r block Refund on a late filed return. File 2012 taxes h&r block  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. File 2012 taxes h&r block See chapter 1. File 2012 taxes h&r block Frivolous tax returns. File 2012 taxes h&r block  The IRS has published a list of positions that are identified as frivolous. File 2012 taxes h&r block The penalty for filing a frivolous tax return is $5,000. File 2012 taxes h&r block See chapter 1. File 2012 taxes h&r block Filing erroneous claim for refund or credit. File 2012 taxes h&r block  You may have to pay a penalty if you file an erroneous claim for refund or credit. File 2012 taxes h&r block See chapter 1. File 2012 taxes h&r block Privacy Act and paperwork reduction information. File 2012 taxes h&r block   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. File 2012 taxes h&r block A complete statement on this subject can be found in your tax form instructions. File 2012 taxes h&r block Customer service for taxpayers. File 2012 taxes h&r block  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. File 2012 taxes h&r block See How To Get Tax Help in the back of this publication. File 2012 taxes h&r block Preparer e-file mandate. File 2012 taxes h&r block  Most paid preparers must e-file returns they prepare and file. File 2012 taxes h&r block Your preparer may make you aware of this requirement and the options available to you. File 2012 taxes h&r block Treasury Inspector General for Tax Administration. File 2012 taxes h&r block   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). File 2012 taxes h&r block You can remain anonymous. File 2012 taxes h&r block Photographs of missing children. File 2012 taxes h&r block  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 2012 taxes h&r block Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 2012 taxes h&r block You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File 2012 taxes h&r block Introduction This publication covers the general rules for filing a federal income tax return. File 2012 taxes h&r block It supplements the information contained in your tax form instructions. File 2012 taxes h&r block It explains the tax law to make sure you pay only the tax you owe and no more. File 2012 taxes h&r block How this publication is arranged. File 2012 taxes h&r block   This publication closely follows Form 1040, U. File 2012 taxes h&r block S. File 2012 taxes h&r block Individual Income Tax Return. File 2012 taxes h&r block It is divided into six parts which cover different sections of Form 1040. File 2012 taxes h&r block Each part is further divided into chapters which generally discuss one line of the form. File 2012 taxes h&r block Do not worry if you file Form 1040A or Form 1040EZ. File 2012 taxes h&r block Anything included on a line of either of these forms is also included on Form 1040. File 2012 taxes h&r block   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. File 2012 taxes h&r block What is in this publication. File 2012 taxes h&r block   The publication begins with the rules for filing a tax return. File 2012 taxes h&r block It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. File 2012 taxes h&r block It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. File 2012 taxes h&r block The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. File 2012 taxes h&r block   Throughout the publication are examples showing how the tax law applies in typical situations. File 2012 taxes h&r block Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. File 2012 taxes h&r block   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. File 2012 taxes h&r block References to those other publications are provided for your information. File 2012 taxes h&r block Icons. File 2012 taxes h&r block   Small graphic symbols, or icons, are used to draw your attention to special information. File 2012 taxes h&r block See Table 1 later for an explanation of each icon used in this publication. File 2012 taxes h&r block What is not covered in this publication. File 2012 taxes h&r block   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. File 2012 taxes h&r block This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). File 2012 taxes h&r block   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. File 2012 taxes h&r block Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). File 2012 taxes h&r block Publication 535, Business Expenses. File 2012 taxes h&r block Publication 587, Business Use of Your Home (Including Use by Daycare Providers). File 2012 taxes h&r block Help from the IRS. File 2012 taxes h&r block   There are many ways you can get help from the IRS. File 2012 taxes h&r block These are explained under How To Get Tax Help in the back of this publication. File 2012 taxes h&r block Comments and suggestions. File 2012 taxes h&r block   We welcome your comments about this publication and your suggestions for future editions. File 2012 taxes h&r block   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2012 taxes h&r block NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2012 taxes h&r block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2012 taxes h&r block   You can send your comments from www. File 2012 taxes h&r block irs. File 2012 taxes h&r block gov/formspubs/. File 2012 taxes h&r block Click on “More Information” and then on “Comment on Tax Forms and Publications”. File 2012 taxes h&r block   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File 2012 taxes h&r block Ordering forms and publications. File 2012 taxes h&r block   Visit www. File 2012 taxes h&r block irs. File 2012 taxes h&r block gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File 2012 taxes h&r block Internal Revenue Service 1201 N. File 2012 taxes h&r block Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 2012 taxes h&r block   If you have a tax question, check the information available on IRS. File 2012 taxes h&r block gov or call 1-800-829-1040. File 2012 taxes h&r block We cannot answer tax questions sent to either of the above addresses. File 2012 taxes h&r block IRS mission. 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Tax Relief for Victims of Severe Storms, Tornadoes and Flooding in Mississippi

Updated 3/5/2013 to include Greene and Perry counties.

Updated 3/4/2013 to include Jefferson Davis county.

Updated 2/19/2013 to include Marion and Wayne counties.

LA-MS-2013-01, Feb. 14, 2013

NEW ORLEANS — Victims of the severe storms, tornadoes and flooding that took place on Feb. 10, 2013 in parts of Mississippi may qualify for tax relief from the Internal Revenue Service.

The President has declared Forrest, Greene, Jefferson Davis, Lamar, Marion, Perry and Wayne counties 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 Feb. 10, and on or before April 30, have been postponed to April 30, 2013. This includes the April 15 deadline for filing 2012 individual income tax returns, making income tax payments and making 2012 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 10, and on or before Feb. 27, as long as the deposits are made by Feb. 27, 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 April 30 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 Feb. 10 and on or before April 30.

The IRS also gives affected taxpayers until April 30 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 Feb. 10 and on or before April 30.

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 Feb. 10 and on or before Feb. 27 provided the taxpayer makes these deposits by Feb. 27.

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 “Mississippi/Severe Storms, Tornadoes, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

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

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

Taxpayers may download forms and publications 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.

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