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File State Income Tax

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File State Income Tax

File state income tax 8. File state income tax   Dividends and Other Distributions Table of Contents Reminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. File state income tax Reporting tax withheld. File state income tax Nominees. File state income tax Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. File state income tax Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. File state income tax Alternative minimum tax treatment. File state income tax How To Report Dividend IncomeInvestment interest deducted. File state income tax Reminder Foreign-source income. File state income tax  If you are a U. File state income tax S. File state income tax citizen with dividend income from sources outside the United States (foreign-source income), you must report that income on your tax return unless it is exempt by U. File state income tax S. File state income tax law. File state income tax This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. File state income tax Introduction This chapter discusses the tax treatment of: Ordinary dividends, Capital gain distributions, Nondividend distributions, and Other distributions you may receive from a corporation or a mutual fund. File state income tax This chapter also explains how to report dividend income on your tax return. File state income tax Dividends are distributions of money, stock, or other property paid to you by a corporation or by a mutual fund. File state income tax You also may receive dividends through a partnership, an estate, a trust, or an association that is taxed as a corporation. File state income tax However, some amounts you receive that are called dividends are actually interest income. File state income tax (See Dividends that are actually interest under Taxable Interest in chapter 7. File state income tax ) Most distributions are paid in cash (or check). File state income tax However, distributions can consist of more stock, stock rights, other property, or services. File state income tax Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 550 Investment Income and Expenses Form (and Instructions) Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends General Information This section discusses general rules for dividend income. File state income tax Tax on unearned income of certain children. File state income tax   Part of a child's 2013 unearned income may be taxed at the parent's tax rate. File state income tax If it is, Form 8615, Tax for Certain Children Who Have Unearned Income, must be completed and attached to the child's tax return. File state income tax If not, Form 8615 is not required and the child's income is taxed at his or her own tax rate. File state income tax    Some parents can choose to include the child's interest and dividends on the parent's return if certain requirements are met. File state income tax Use Form 8814, Parents' Election To Report Child's Interest and Dividends, for this purpose. File state income tax   For more information about the tax on unearned income of children and the parents' election, see chapter 31. File state income tax Beneficiary of an estate or trust. File state income tax    Dividends and other distributions you receive as a beneficiary of an estate or trust are generally taxable income. File state income tax You should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. File state income tax , from the fiduciary. File state income tax Your copy of Schedule K-1 (Form 1041) and its instructions will tell you where to report the income on your Form 1040. File state income tax Social security number (SSN) or individual taxpayer identification number (ITIN). File state income tax    You must give your SSN or ITIN to any person required by federal tax law to make a return, statement, or other document that relates to you. File state income tax This includes payers of dividends. File state income tax If you do not give your SSN or ITIN to the payer of dividends, you may have to pay a penalty. File state income tax For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. File state income tax Backup withholding. File state income tax   Your dividend income is generally not subject to regular withholding. File state income tax However, it may be subject to backup withholding to ensure that income tax is collected on the income. File state income tax Under backup withholding, the payer of dividends must withhold, as income tax, on the amount you are paid, applying the appropriate withholding rate. File state income tax   Backup withholding may also be required if the IRS has determined that you underreported your interest or dividend income. File state income tax For more information, see Backup Withholding in chapter 4. File state income tax Stock certificate in two or more names. File state income tax   If two or more persons hold stock as joint tenants, tenants by the entirety, or tenants in common, each person's share of any dividends from the stock is determined by local law. File state income tax Form 1099-DIV. File state income tax   Most corporations and mutual funds use Form 1099-DIV, Dividends and Distributions, to show you the distributions you received from them during the year. File state income tax Keep this form with your records. File state income tax You do not have to attach it to your tax return. File state income tax Dividends not reported on Form 1099-DIV. File state income tax   Even if you do not receive Form 1099-DIV, you must still report all your taxable dividend income. File state income tax For example, you may receive distributive shares of dividends from partnerships or S corporations. File state income tax These dividends are reported to you on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. File state income tax , and Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc. File state income tax Reporting tax withheld. File state income tax   If tax is withheld from your dividend income, the payer must give you a Form 1099-DIV that indicates the amount withheld. File state income tax Nominees. File state income tax   If someone receives distributions as a nominee for you, that person should give you a Form 1099-DIV, which will show distributions received on your behalf. File state income tax Form 1099-MISC. File state income tax   Certain substitute payments in lieu of dividends or tax-exempt interest received by a broker on your behalf must be reported to you on Form 1099-MISC, Miscellaneous Income, or a similar statement. File state income tax See Reporting Substitute Payments under Short Sales in chapter 4 of Publication 550 for more information about reporting these payments. File state income tax Incorrect amount shown on a Form 1099. File state income tax   If you receive a Form 1099 that shows an incorrect amount (or other incorrect information), you should ask the issuer for a corrected form. File state income tax The new Form 1099 you receive will be marked “Corrected. File state income tax ” Dividends on stock sold. File state income tax   If stock is sold, exchanged, or otherwise disposed of after a dividend is declared but before it is paid, the owner of record (usually the payee shown on the dividend check) must include the dividend in income. File state income tax Dividends received in January. File state income tax   If a mutual fund (or other regulated investment company) or real estate investment trust (REIT) declares a dividend (including any exempt-interest dividend or capital gain distribution) in October, November, or December, payable to shareholders of record on a date in one of those months but actually pays the dividend during January of the next calendar year, you are considered to have received the dividend on December 31. File state income tax You report the dividend in the year it was declared. File state income tax Ordinary Dividends Ordinary (taxable) dividends are the most common type of distribution from a corporation or a mutual fund. File state income tax They are paid out of earnings and profits and are ordinary income to you. File state income tax This means they are not capital gains. File state income tax You can assume that any dividend you receive on common or preferred stock is an ordinary dividend unless the paying corporation or mutual fund tells you otherwise. File state income tax Ordinary dividends will be shown in box 1a of the Form 1099-DIV you receive. File state income tax Qualified Dividends Qualified dividends are the ordinary dividends subject to the same 0%, 15%, or 20% maximum tax rate that applies to net capital gain. File state income tax They should be shown in box 1b of the Form 1099-DIV you receive. File state income tax The maximum rate of tax on qualified dividends is: 0% on any amount that otherwise would be taxed at a 10% or 15% rate. File state income tax 15% on any amount that otherwise would be taxed at rates greater than 15% but less than 39. File state income tax 6%. File state income tax 20% on any amount that otherwise would be taxed at a 39. File state income tax 6% rate. File state income tax To qualify for the maximum rate, all of the following requirements must be met. File state income tax The dividends must have been paid by a U. File state income tax S. File state income tax corporation or a qualified foreign corporation. File state income tax (See Qualified foreign corporation , later. File state income tax ) The dividends are not of the type listed later under Dividends that are not qualified dividends . File state income tax You meet the holding period (discussed next). File state income tax Holding period. File state income tax   You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date. File state income tax The ex-dividend date is the first date following the declaration of a dividend on which the buyer of a stock is not entitled to receive the next dividend payment. File state income tax Instead, the seller will get the dividend. File state income tax   When counting the number of days you held the stock, include the day you disposed of the stock, but not the day you acquired it. File state income tax See the examples later. File state income tax Exception for preferred stock. File state income tax   In the case of preferred stock, you must have held the stock more than 90 days during the 181-day period that begins 90 days before the ex-dividend date if the dividends are due to periods totaling more than 366 days. File state income tax If the preferred dividends are due to periods totaling less than 367 days, the holding period in the previous paragraph applies. File state income tax Example 1. File state income tax You bought 5,000 shares of XYZ Corp. File state income tax common stock on July 9, 2013. File state income tax XYZ Corp. File state income tax paid a cash dividend of 10 cents per share. File state income tax The ex-dividend date was July 16, 2013. File state income tax Your Form 1099-DIV from XYZ Corp. File state income tax shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). File state income tax However, you sold the 5,000 shares on August 12, 2013. File state income tax You held your shares of XYZ Corp. File state income tax for only 34 days of the 121-day period (from July 10, 2013, through August 12, 2013). File state income tax The 121-day period began on May 17, 2013 (60 days before the ex-dividend date), and ended on September 14, 2013. File state income tax You have no qualified dividends from XYZ Corp. File state income tax because you held the XYZ stock for less than 61 days. File state income tax Example 2. File state income tax Assume the same facts as in Example 1 except that you bought the stock on July 15, 2013 (the day before the ex-dividend date), and you sold the stock on September 16, 2013. File state income tax You held the stock for 63 days (from July 16, 2013, through September 16, 2013). File state income tax The $500 of qualified dividends shown in box 1b of your Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16, 2013, through September 14, 2013). File state income tax Example 3. File state income tax You bought 10,000 shares of ABC Mutual Fund common stock on July 9, 2013. File state income tax ABC Mutual Fund paid a cash dividend of 10 cents a share. File state income tax The ex-dividend date was July 16, 2013. File state income tax The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. File state income tax Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. File state income tax However, you sold the 10,000 shares on August 12, 2013. File state income tax You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days. File state income tax Holding period reduced where risk of loss is diminished. File state income tax   When determining whether you met the minimum holding period discussed earlier, you cannot count any day during which you meet any of the following conditions. File state income tax You had an option to sell, were under a contractual obligation to sell, or had made (and not closed) a short sale of substantially identical stock or securities. File state income tax You were grantor (writer) of an option to buy substantially identical stock or securities. File state income tax Your risk of loss is diminished by holding one or more other positions in substantially similar or related property. File state income tax   For information about how to apply condition (3), see Regulations section 1. File state income tax 246-5. File state income tax Qualified foreign corporation. File state income tax   A foreign corporation is a qualified foreign corporation if it meets any of the following conditions. File state income tax The corporation is incorporated in a U. File state income tax S. File state income tax possession. File state income tax The corporation is eligible for the benefits of a comprehensive income tax treaty with the United States that the Treasury Department determines is satisfactory for this purpose and that includes an exchange of information program. File state income tax For a list of those treaties, see Table 8-1. File state income tax The corporation does not meet (1) or (2) above, but the stock for which the dividend is paid is readily tradable on an established securities market in the United States. File state income tax See Readily tradable stock , later. File state income tax Exception. File state income tax   A corporation is not a qualified foreign corporation if it is a passive foreign investment company during its tax year in which the dividends are paid or during its previous tax year. File state income tax Readily tradable stock. File state income tax   Any stock (such as common, ordinary, or preferred) or an American depositary receipt in respect of that stock is considered to satisfy requirement (3) under Qualified foreign corporation , if it is listed on a national securities exchange that is registered under section 6 of the Securities Exchange Act of 1934 or on the Nasdaq Stock Market. File state income tax For a list of the exchanges that meet these requirements, see www. File state income tax sec. File state income tax gov/divisions/marketreg/mrexchanges. File state income tax shtml. File state income tax Dividends that are not qualified dividends. File state income tax   The following dividends are not qualified dividends. File state income tax They are not qualified dividends even if they are shown in box 1b of Form 1099-DIV. File state income tax Capital gain distributions. File state income tax Dividends paid on deposits with mutual savings banks, cooperative banks, credit unions, U. File state income tax S. File state income tax building and loan associations, U. File state income tax S. File state income tax savings and loan associations, federal savings and loan associations, and similar financial institutions. File state income tax (Report these amounts as interest income. File state income tax ) Dividends from a corporation that is a tax-exempt organization or farmer's cooperative during the corporation's tax year in which the dividends were paid or during the corporation's previous tax year. File state income tax Dividends paid by a corporation on employer securities held on the date of record by an employee stock ownership plan (ESOP) maintained by that corporation. File state income tax Dividends on any share of stock to the extent you are obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property. File state income tax Payments in lieu of dividends, but only if you know or have reason to know the payments are not qualified dividends. File state income tax Payments shown in Form 1099-DIV, box 1b, from a foreign corporation to the extent you know or have reason to know the payments are not qualified dividends. File state income tax Table 8-1. File state income tax Income Tax Treaties Income tax treaties the United States has with the following countries satisfy requirement (2) under Qualified foreign corporation. File state income tax Australia Indonesia Romania Austria Ireland Russian Bangladesh Israel Federation Barbados Italy Slovak Belgium Jamaica Republic Bulgaria Japan Slovenia Canada Kazakhstan South Africa China Korea Spain Cyprus Latvia Sri Lanka Czech Lithuania Sweden Republic Luxembourg Switzerland Denmark Malta Thailand Egypt Mexico Trinidad and Estonia Morocco Tobago Finland Netherlands Tunisia France New Zealand Turkey Germany Norway Ukraine Greece Pakistan United Hungary Philippines Kingdom Iceland Poland Venezuela India Portugal     Dividends Used to Buy More Stock The corporation in which you own stock may have a dividend reinvestment plan. File state income tax This plan lets you choose to use your dividends to buy (through an agent) more shares of stock in the corporation instead of receiving the dividends in cash. File state income tax Most mutual funds also permit shareholders to automatically reinvest distributions in more shares in the fund, instead of receiving cash. File state income tax If you use your dividends to buy more stock at a price equal to its fair market value, you still must report the dividends as income. File state income tax If you are a member of a dividend reinvestment plan that lets you buy more stock at a price less than its fair market value, you must report as dividend income the fair market value of the additional stock on the dividend payment date. File state income tax You also must report as dividend income any service charge subtracted from your cash dividends before the dividends are used to buy the additional stock. File state income tax But you may be able to deduct the service charge. File state income tax See chapter 28 for more information about deducting expenses of producing income. File state income tax In some dividend reinvestment plans, you can invest more cash to buy shares of stock at a price less than fair market value. File state income tax If you choose to do this, you must report as dividend income the difference between the cash you invest and the fair market value of the stock you buy. File state income tax When figuring this amount, use the fair market value of the stock on the dividend payment date. File state income tax Money Market Funds Report amounts you receive from money market funds as dividend income. File state income tax Money market funds are a type of mutual fund and should not be confused with bank money market accounts that pay interest. File state income tax Capital Gain Distributions Capital gain distributions (also called capital gain dividends) are paid to you or credited to your account by mutual funds (or other regulated investment companies) and real estate investment trusts (REITs). File state income tax They will be shown in box 2a of the Form 1099-DIV you receive from the mutual fund or REIT. File state income tax Report capital gain distributions as long-term capital gains, regardless of how long you owned your shares in the mutual fund or REIT. File state income tax Undistributed capital gains of mutual funds and REITs. File state income tax    Some mutual funds and REITs keep their long-term capital gains and pay tax on them. File state income tax You must treat your share of these gains as distributions, even though you did not actually receive them. File state income tax However, they are not included on Form 1099-DIV. File state income tax Instead, they are reported to you in box 1a of Form 2439. File state income tax   Report undistributed capital gains (box 1a of Form 2439) as long-term capital gains on Schedule D (Form 1040), column (h), line 11. File state income tax   The tax paid on these gains by the mutual fund or REIT is shown in box 2 of Form 2439. File state income tax You take credit for this tax by including it on Form 1040, line 71, and checking box a on that line. File state income tax Attach Copy B of Form 2439 to your return, and keep Copy C for your records. File state income tax Basis adjustment. File state income tax   Increase your basis in your mutual fund, or your interest in a REIT, by the difference between the gain you report and the credit you claim for the tax paid. File state income tax Additional information. File state income tax   For more information on the treatment of distributions from mutual funds, see Publication 550. File state income tax Nondividend Distributions A nondividend distribution is a distribution that is not paid out of the earnings and profits of a corporation or a mutual fund. File state income tax You should receive a Form 1099-DIV or other statement showing the nondividend distribution. File state income tax On Form 1099-DIV, a nondividend distribution will be shown in box 3. File state income tax If you do not receive such a statement, you report the distribution as an ordinary dividend. File state income tax Basis adjustment. File state income tax   A nondividend distribution reduces the basis of your stock. File state income tax It is not taxed until your basis in the stock is fully recovered. File state income tax This nontaxable portion is also called a return of capital; it is a return of your investment in the stock of the company. File state income tax If you buy stock in a corporation in different lots at different times, and you cannot definitely identify the shares subject to the nondividend distribution, reduce the basis of your earliest purchases first. File state income tax   When the basis of your stock has been reduced to zero, report any additional nondividend distribution you receive as a capital gain. File state income tax Whether you report it as a long-term or short-term capital gain depends on how long you have held the stock. File state income tax See Holding Period in chapter 14. File state income tax Example. File state income tax You bought stock in 2000 for $100. File state income tax In 2003, you received a nondividend distribution of $80. File state income tax You did not include this amount in your income, but you reduced the basis of your stock to $20. File state income tax You received a nondividend distribution of $30 in 2013. File state income tax The first $20 of this amount reduced your basis to zero. File state income tax You report the other $10 as a long-term capital gain for 2013. File state income tax You must report as a long-term capital gain any nondividend distribution you receive on this stock in later years. File state income tax Liquidating Distributions Liquidating distributions, sometimes called liquidating dividends, are distributions you receive during a partial or complete liquidation of a corporation. File state income tax These distributions are, at least in part, one form of a return of capital. File state income tax They may be paid in one or more installments. File state income tax You will receive Form 1099-DIV from the corporation showing you the amount of the liquidating distribution in box 8 or 9. File state income tax For more information on liquidating distributions, see chapter 1 of Publication 550. File state income tax Distributions of Stock and Stock Rights Distributions by a corporation of its own stock are commonly known as stock dividends. File state income tax Stock rights (also known as “stock options”) are distributions by a corporation of rights to acquire the corporation's stock. File state income tax Generally, stock dividends and stock rights are not taxable to you, and you do not report them on your return. File state income tax Taxable stock dividends and stock rights. File state income tax   Distributions of stock dividends and stock rights are taxable to you if any of the following apply. File state income tax You or any other shareholder have the choice to receive cash or other property instead of stock or stock rights. File state income tax The distribution gives cash or other property to some shareholders and an increase in the percentage interest in the corporation's assets or earnings and profits to other shareholders. File state income tax The distribution is in convertible preferred stock and has the same result as in (2). File state income tax The distribution gives preferred stock to some common stock shareholders and common stock to other common stock shareholders. File state income tax The distribution is on preferred stock. File state income tax (The distribution, however, is not taxable if it is an increase in the conversion ratio of convertible preferred stock made solely to take into account a stock dividend, stock split, or similar event that would otherwise result in reducing the conversion right. File state income tax )   The term “stock” includes rights to acquire stock, and the term “shareholder” includes a holder of rights or of convertible securities. File state income tax If you receive taxable stock dividends or stock rights, include their fair market value at the time of distribution in your income. File state income tax Preferred stock redeemable at a premium. File state income tax   If you hold preferred stock having a redemption price higher than its issue price, the difference (the redemption premium) generally is taxable as a constructive distribution of additional stock on the preferred stock. File state income tax For more information, see chapter 1 of Publication 550. File state income tax Basis. File state income tax   Your basis in stock or stock rights received in a taxable distribution is their fair market value when distributed. File state income tax If you receive stock or stock rights that are not taxable to you, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550 for information on how to figure their basis. File state income tax Fractional shares. File state income tax    You may not own enough stock in a corporation to receive a full share of stock if the corporation declares a stock dividend. File state income tax However, with the approval of the shareholders, the corporation may set up a plan in which fractional shares are not issued but instead are sold, and the cash proceeds are given to the shareholders. File state income tax Any cash you receive for fractional shares under such a plan is treated as an amount realized on the sale of the fractional shares. File state income tax Report this transaction on Form 8949, Sales and Other Dispositions of Capital Assets. File state income tax Enter your gain or loss, the difference between the cash you receive and the basis of the fractional shares sold, in column (h) of Schedule D (Form 1040) in Part I or Part II, whichever is appropriate. File state income tax    Report these transactions on Form 8949 with the correct box checked. File state income tax   For more information on Form 8949 and Schedule D (Form 1040), see chapter 4 of Publication 550. File state income tax Also see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). File state income tax Example. File state income tax You own one share of common stock that you bought on January 3, 2004, for $100. File state income tax The corporation declared a common stock dividend of 5% on June 29, 2013. File state income tax The fair market value of the stock at the time the stock dividend was declared was $200. File state income tax You were paid $10 for the fractional-share stock dividend under a plan described in the discussion above. File state income tax You figure your gain or loss as follows: Fair market value of old stock $200. File state income tax 00 Fair market value of stock dividend (cash received) +10. File state income tax 00 Fair market value of old stock and stock dividend $210. File state income tax 00 Basis (cost) of old stock after the stock dividend (($200 ÷ $210) × $100) $95. File state income tax 24 Basis (cost) of stock dividend (($10 ÷ $210) × $100) + 4. File state income tax 76 Total $100. File state income tax 00 Cash received $10. File state income tax 00 Basis (cost) of stock dividend − 4. File state income tax 76 Gain $5. File state income tax 24 Because you had held the share of stock for more than 1 year at the time the stock dividend was declared, your gain on the stock dividend is a long-term capital gain. File state income tax Scrip dividends. File state income tax   A corporation that declares a stock dividend may issue you a scrip certificate that entitles you to a fractional share. File state income tax The certificate is generally nontaxable when you receive it. File state income tax If you choose to have the corporation sell the certificate for you and give you the proceeds, your gain or loss is the difference between the proceeds and the portion of your basis in the corporation's stock allocated to the certificate. File state income tax   However, if you receive a scrip certificate that you can choose to redeem for cash instead of stock, the certificate is taxable when you receive it. File state income tax You must include its fair market value in income on the date you receive it. File state income tax Other Distributions You may receive any of the following distributions during the year. File state income tax Exempt-interest dividends. File state income tax   Exempt-interest dividends you receive from a mutual fund or other regulated investment company, including those received from a qualified fund of funds in any tax year beginning after December 22, 2010, are not included in your taxable income. File state income tax Exempt-interest dividends should be shown in box 10 of Form 1099-DIV. File state income tax Information reporting requirement. File state income tax   Although exempt-interest dividends are not taxable, you must show them on your tax return if you have to file a return. File state income tax This is an information reporting requirement and does not change the exempt-interest dividends to taxable income. File state income tax Alternative minimum tax treatment. File state income tax   Exempt-interest dividends paid from specified private activity bonds may be subject to the alternative minimum tax. File state income tax See Alternative Minimum Tax (AMT) in chapter 30 for more information. File state income tax Dividends on insurance policies. File state income tax    Insurance policy dividends the insurer keeps and uses to pay your premiums are not taxable. File state income tax However, you must report as taxable interest income the interest that is paid or credited on dividends left with the insurance company. File state income tax    If dividends on an insurance contract (other than a modified endowment contract) are distributed to you, they are a partial return of the premiums you paid. File state income tax Do not include them in your gross income until they are more than the total of all net premiums you paid for the contract. File state income tax Report any taxable distributions on insurance policies on Form 1040, line 21. File state income tax Dividends on veterans' insurance. File state income tax   Dividends you receive on veterans' insurance policies are not taxable. File state income tax In addition, interest on dividends left with the Department of Veterans Affairs is not taxable. File state income tax Patronage dividends. File state income tax   Generally, patronage dividends you receive in money from a cooperative organization are included in your income. File state income tax   Do not include in your income patronage dividends you receive on: Property bought for your personal use, or Capital assets or depreciable property bought for use in your business. File state income tax But you must reduce the basis (cost) of the items bought. File state income tax If the dividend is more than the adjusted basis of the assets, you must report the excess as income. File state income tax   These rules are the same whether the cooperative paying the dividend is a taxable or tax-exempt cooperative. File state income tax Alaska Permanent Fund dividends. File state income tax    Do not report these amounts as dividends. File state income tax Instead, report these amounts on Form 1040, line 21; Form 1040A, line 13; or Form 1040EZ, line 3. File state income tax How To Report Dividend Income Generally, you can use either Form 1040 or Form 1040A to report your dividend income. File state income tax Report the total of your ordinary dividends on line 9a of Form 1040 or Form 1040A. File state income tax Report qualified dividends on line 9b of Form 1040 or Form 1040A. File state income tax If you receive capital gain distributions, you may be able to use Form 1040A or you may have to use Form 1040. File state income tax See Exceptions to filing Form 8949 and Schedule D (Form 1040) in chapter 16. File state income tax If you receive nondividend distributions required to be reported as capital gains, you must use Form 1040. File state income tax You cannot use Form 1040EZ if you receive any dividend income. File state income tax Form 1099-DIV. File state income tax   If you owned stock on which you received $10 or more in dividends and other distributions, you should receive a Form 1099-DIV. File state income tax Even if you do not receive Form 1099-DIV, you must report all your dividend income. File state income tax   See Form 1099-DIV for more information on how to report dividend income. File state income tax Form 1040A or 1040. File state income tax    You must complete Schedule B (Form 1040A or 1040), Part II, and attach it to your Form 1040A or 1040, if: Your ordinary dividends (Form 1099-DIV, box 1a) are more than $1,500, or You received, as a nominee, dividends that actually belong to someone else. File state income tax If your ordinary dividends are more than $1,500, you must also complete Schedule B (Form 1040A or 1040), Part III. File state income tax   List on Schedule B (Form 1040A or 1040), Part II, line 5, each payer's name and the ordinary dividends you received. File state income tax If your securities are held by a brokerage firm (in “street name”), list the name of the brokerage firm shown on Form 1099-DIV as the payer. File state income tax If your stock is held by a nominee who is the owner of record, and the nominee credited or paid you dividends on the stock, show the name of the nominee and the dividends you received or for which you were credited. File state income tax   Enter on line 6 the total of the amounts listed on line 5. File state income tax Also enter this total on line 9a of Form 1040A or 1040. File state income tax Qualified dividends. File state income tax   Report qualified dividends (Form 1099-DIV, box 1b) on line 9b of Form 1040 or Form 1040A. File state income tax The amount in box 1b is already included in box 1a. File state income tax Do not add the amount in box 1b to, or substract it from, the amount in box 1a. File state income tax   Do not include any of the following on line 9b. File state income tax Qualified dividends you received as a nominee. File state income tax See Nominees under How to Report Dividend Income in chapter 1 of Publication 550. File state income tax Dividends on stock for which you did not meet the holding period. File state income tax See Holding period , earlier under Qualified Dividends. File state income tax Dividends on any share of stock to the extent you are obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property. File state income tax Payments in lieu of dividends, but only if you know or have reason to know the payments are not qualified dividends. File state income tax Payments shown in Form 1099-DIV, box 1b, from a foreign corporation to the extent you know or have reason to know the payments are not qualified dividends. File state income tax   If you have qualified dividends, you must figure your tax by completing the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 or 1040A instructions or the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions, whichever applies. File state income tax Enter qualified dividends on line 2 of the worksheet. File state income tax Investment interest deducted. File state income tax   If you claim a deduction for investment interest, you may have to reduce the amount of your qualified dividends that are eligible for the 0%, 15%, or 20% tax rate. File state income tax Reduce it by the qualified dividends you choose to include in investment income when figuring the limit on your investment interest deduction. File state income tax This is done on the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet. File state income tax For more information about the limit on investment interest, see Investment expenses in chapter 23. File state income tax Expenses related to dividend income. File state income tax   You may be able to deduct expenses related to dividend income if you itemize your deductions on Schedule A (Form 1040). File state income tax See chapter 28 for general information about deducting expenses of producing income. File state income tax More information. File state income tax    For more information about how to report dividend income, see chapter 1 of Publication 550 or the instructions for the form you must file. File state income tax Prev  Up  Next   Home   More Online Publications
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IRS Outlines Filing and Payment Options for Taxpayers Affected by Hurricane Irene, Tropical Storm Lee and Texas Wildfires

Oct. 4, 2011

WASHINGTON –– The Internal Revenue Service today reminded taxpayers affected by Hurricane Irene, Tropical Storm Irene, Tropical Storm Lee and the Texas wildfires that they have until Oct. 31 to meet certain tax filing and payment obligations and announced that e-File and Free File would remain available to accept their returns.

E-file, which will close for all other taxpayers following the Oct. 17 extension filing deadline, will be open through the end of October to any taxpayer who lives or has a business in areas granted tax relief because of Hurricane Irene, Tropical Storm Irene, the Texas wildfires or Tropical Storm Lee in New York and Pennsylvania.

Special Instructions for e-Filers

The IRS encouraged any taxpayer who wants to include a payment with the tax return to e-File by Oct. 20.

Because of year-end programming changes, IRS e-File will not accept returns that include payments after Oct 20. E-file returns that include a payment after that date will be rejected, but the IRS offers other options for these taxpayers to still e-file but pay separately by using:

EFTPS (The Electronic Federal Tax Payment System)
credit or debit card
check or money order

These guidelines apply to e-File and Free File returns only. Payments accompanying paper returns are not affected.

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Page Last Reviewed or Updated: 21-Mar-2014

The File State Income Tax

File state income tax Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File state income tax Definitions The following definitions are used throughout this publication. File state income tax Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. File state income tax Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). File state income tax Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. File state income tax Limits on personal casualty or theft losses in the Kansas disaster area. File state income tax   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. File state income tax Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. File state income tax When to deduct the loss. File state income tax   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. File state income tax However, the Kansas disaster area is a Presidentially declared disaster. File state income tax Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. File state income tax The deadline for making this election has expired. File state income tax   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. File state income tax Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. File state income tax   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. File state income tax They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. File state income tax Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. File state income tax They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). File state income tax Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. File state income tax Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). File state income tax However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. File state income tax For more information, see the Instructions for Form 4684. File state income tax Net Operating Losses Qualified recovery assistance loss. File state income tax   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. File state income tax However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. File state income tax In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. File state income tax   A qualified 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 recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special 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 after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. File state income tax Qualified recovery assistance casualty loss. File state income tax   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. File state income tax For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. File state income tax Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. File state income tax Amended return. File state income tax   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. File state income tax More information. File state income tax    For more information on NOLs, see Publication 536. File state income tax IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. File state income tax Definitions Qualified recovery assistance distribution. File state income tax   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. File state income tax The distribution was made after May 3, 2007, and before January 1, 2009. File state income tax Your main home was located in the Kansas disaster area on May 4, 2007. File state income tax You sustained an economic loss because of the storms and tornadoes. File state income tax 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. File state income tax   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 recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. File state income tax Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. File state income tax   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. File state income tax If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. File state income tax   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. File state income tax Eligible retirement plan. File state income tax   An eligible retirement plan can be any of the following. File state income tax A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). File state income tax A qualified annuity plan. File state income tax A tax-sheltered annuity contract. File state income tax A governmental section 457 deferred compensation plan. File state income tax A traditional, SEP, SIMPLE, or Roth IRA. File state income tax Main home. File state income tax   Generally, your main home is the home where you live most of the time. File state income tax A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. File state income tax Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. File state income tax However, if you elect, you can include the entire distribution in your income in the year it was received. File state income tax Qualified 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). File state income tax However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. File state income tax For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. File state income tax Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. File state income tax Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. File state income tax However, see Exceptions below for qualified recovery assistance distributions you cannot repay. File state income tax You have three years from the day after the date you received the distribution to make a repayment. File state income tax Amounts that are repaid are treated as a qualified rollover and are not included in income. File state income tax Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. File state income tax See Form 8915 for more information on how to report repayments. File state income tax Exceptions. File state income tax   You cannot repay the following types of distributions. File state income tax Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). File state income tax Required minimum distributions. File state income tax 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. File state income tax How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. File state income tax 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. File state income tax See Qualified recovery assistance distribution on page 3. File state income tax If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. File state income tax Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. File state income tax If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. File state income tax You can amend your 2007 income tax return by using Form 1040X. File state income tax You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. File state income tax See Form 8915 and Form 8606 on this page. File state income tax Form 8915. File state income tax   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. File state income tax Before you complete the form, modify the form as follows. File state income tax Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. File state income tax ” To the right of the title, cross out “2005” and enter “2007. File state income tax ” In Part I, at the top of column (a), cross out “2005” and enter “2007. File state income tax ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. File state income tax ” On lines 10 and 11, cross out “2005” and enter “2007. File state income tax ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. File state income tax ” On line 12, cross out “hurricane” and enter “recovery assistance. File state income tax ” On lines 13 and 14, cross out “line 15b” and “line 25b. File state income tax ” On lines 18 and 19, cross out “2005” and enter “2007. File state income tax ”   You can now complete Form 8915. File state income tax For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. File state income tax See Example 1 on page 5 to see how to complete Form 8915. File state income tax Form 8606. File state income tax   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. File state income tax Before you complete or amend the form, use the following additional instructions. File state income tax Form 8606, Part I. File state income tax    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. File state income tax Do not enter an amount less than -0-. File state income tax Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. File state income tax Complete line 15 as follows. File state income tax If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. File state income tax Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. File state income tax If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. File state income tax The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. File state income tax Enter the result in the white space in the bottom margin of the form under line 15. File state income tax To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. File state income tax Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. File state income tax Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. File state income tax To the left of this amount, enter “Other distributions. File state income tax ” Form 8606, Part III. File state income tax    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. File state income tax Complete line 25 as follows. File state income tax If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. File state income tax Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. File state income tax If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. File state income tax The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. File state income tax Enter the result in the white space in the bottom margin of the form under line 25. File state income tax To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. File state income tax Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. File state income tax Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. File state income tax To the left of this amount, enter “Other distributions. File state income tax ” Example 1. File state income tax   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. File state income tax Her home was located in the Kansas disaster area. File state income tax On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. File state income tax Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. File state income tax Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. File state income tax Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. File state income tax   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. File state income tax Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. File state income tax Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). File state income tax Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. File state income tax ” This amount is then reported on Form 8915, line 13. File state income tax Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. File state income tax See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. File state income tax This image is too large to be displayed in the current screen. File state income tax Please click the link to view the image. File state income tax 2005 Form 8915, page 1, Illustrated Example 1. File state income tax This image is too large to be displayed in the current screen. File state income tax Please click the link to view the image. File state income tax 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. File state income tax Please click the link to view the image. File state income tax Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. File state income tax See Qualified recovery assistance distribution on page 3. File state income tax You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. File state income tax See Form 8915 and Form 8606 below. File state income tax Form 8915. File state income tax   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. File state income tax Before you complete the form, modify the form as follows. File state income tax Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. File state income tax ” To the right of the title, cross out “2006” and enter “2008. File state income tax ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. File state income tax ” At the top of column (a) cross out “2006” and enter “2008. File state income tax ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. File state income tax ” On lines 12, 14, and 15, cross out “2005” and enter “2007. File state income tax ” On lines 17 and 19, cross out “2006” and enter “2008. File state income tax ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. File state income tax ” On line 21, cross out “hurricane” and enter “recovery assistance. File state income tax ” On lines 22 and 23, cross out “line 15b” and “line 25b. File state income tax ” On lines 27, 29, and 30, cross out “2005” and enter “2007. File state income tax ” On lines 32 and 34, cross out “2006” and enter “2008. File state income tax ”   You can now complete Form 8915. File state income tax For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. File state income tax Example 2. File state income tax   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. File state income tax Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. File state income tax Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. File state income tax See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. File state income tax This image is too large to be displayed in the current screen. File state income tax Please click the link to view the image. File state income tax 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. File state income tax Please click the link to view the image. File state income tax 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. File state income tax   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. File state income tax Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. File state income tax Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. File state income tax For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. File state income tax To be a qualified distribution, the distribution must meet all of the following requirements. File state income tax 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. File state income tax The distribution was received after November 4, 2006, and before May 5, 2007. File state income tax The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. File state income tax Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. File state income tax Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. File state income tax A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. File state income tax You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. File state income tax See How to report, next, for information on completing Form 8915. File state income tax How to report. File state income tax   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. File state income tax Before you complete the form, modify the form as follows. File state income tax Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. File state income tax ” To the right of the title, cross out “2005” and enter “2006” or “2007. File state income tax ” Enter only the year the distribution was received. File state income tax Cross out “Hurricane” in the title of Part IV and enter “Kansas. File state income tax ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. File state income tax ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. File state income tax ” You can now complete Part IV of Form 8915. File state income tax Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. File state income tax Attach Form 8915 to your original or amended return for the year of the distribution. File state income tax Amended return. File state income tax   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. File state income tax Loans From Qualified Plans The following benefits are available to qualified individuals. File state income tax Increases to the limits for distributions treated as loans from employer plans. File state income tax A 1-year suspension for payments due on plan loans. File state income tax Qualified individual. File state income tax   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. File state income tax 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. File state income tax Limits on plan loans. File state income tax   The $50,000 limit for distributions treated as plan loans is increased to $100,000. File state income tax In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. File state income tax If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. File state income tax One-year suspension of loan payments. File state income tax   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. File state income tax To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. File state income tax Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. File state income tax The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). File state income tax The special allowance applies only for the first year the property is placed in service. File state income tax The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). File state income tax There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. File state income tax You can elect not to deduct the special allowance for qualified recovery assistance property. File state income tax If you make this election for any property, it applies to all property in the same class placed in service during the year. File state income tax Qualified recovery assistance property. File state income tax   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. File state income tax Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. File state income tax Water utility property. File state income tax Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. File state income tax (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. File state income tax ) Qualified leasehold improvement property. File state income tax Nonresidential real property and residential rental property. File state income tax   For more information on this property, see Publication 946. File state income tax Other tests to be met. File state income tax   To be qualified recovery assistance property, the property must also meet all of the following tests. File state income tax You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. File state income tax The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). File state income tax Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. File state income tax The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. File state income tax Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. File state income tax Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. File state income tax Excepted property. File state income tax   Qualified recovery assistance property does not include any of the following. File state income tax Property required to be depreciated using the Alternative Depreciation System (ADS). File state income tax Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. File state income tax Property for which you are claiming a commercial revitalization deduction. File state income tax Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. File state income tax Property placed in service and disposed of in the same tax year. File state income tax Property converted from business use to personal use in the same tax year it is placed in service. File state income tax Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. File state income tax Recapture of special allowance. File state income tax   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. File state income tax Amended return. File state income tax   If you have already filed your tax return, you may have to amend that return to claim any special allowance. File state income tax Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. File state income tax Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. File state income tax Increased dollar limit. File state income tax   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). File state income tax   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. File state income tax Qualified section 179 recovery assistance property. File state income tax   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). File state income tax Section 179 property does not include nonresidential real property or residential rental property. File state income tax For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. File state income tax Amended return. File state income tax   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. File state income tax Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. File state income tax The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). File state income tax Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). File state income tax Use Form 5884-A to claim the credit. File state income tax See Form 5884-A later. File state income tax The following rules and definitions apply. File state income tax Employers affected by the storms and tornadoes. File state income tax   The following definitions apply to employers affected by the storms and tornadoes. File state income tax Eligible employer. File state income tax   For this purpose, an eligible employer is any employer who meets all of the following. File state income tax Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. File state income tax Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. File state income tax Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. File state income tax Eligible employee. File state income tax   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. File state income tax An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. File state income tax Qualified wages. File state income tax   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. File state income tax In addition, the wages must have been paid or incurred after May 4, 2007. File state income tax    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. File state income tax    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). File state income tax Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. File state income tax Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. File state income tax   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. File state income tax For a special rule that applies to railroad employees, see section 51(h)(1)(B). File state income tax   Qualified wages do not include the following. File state income tax Wages paid to your dependent or a related individual. File state income tax See section 51(i)(1). File state income tax 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. File state income tax Wages for services of replacement workers during a strike or lockout. File state income tax Form 5884-A. File state income tax   Use Section A of Form 5884-A (Rev. File state income tax October 2006) to claim the employer retention credit. File state income tax Section B does not apply to the Kansas disaster area. File state income tax Before you complete the form, modify the form as follows. File state income tax Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. File state income tax ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. File state income tax ”   Complete the form as instructed. File state income tax Lines 1b and 1c do not apply. File state income tax Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. File state income tax On the dotted line to the left of line 1x, enter “5884-A. File state income tax ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. File state income tax Amended return. File state income tax   You may have to amend a previously filed return to claim the employee retention credit. File state income tax Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. File state income tax Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas 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. File state income tax Amended return. File state income tax   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. File state income tax Request for Copy or Transcript of Tax Return Request for copy of tax return. File state income tax   You can use Form 4506 to order a copy of your tax return. File state income tax Generally, there is a $39. File state income tax 00 fee (subject to change) for requesting each copy of a tax return. File state income tax If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. File state income tax Request for transcript of tax return. File state income tax   You can use Form 4506-T to order a free transcript of your tax return. File state income tax A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. File state income tax You can also call 1-800-829-1040 to order a transcript. File state income tax How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. File state income tax By selecting the method that is best for you, you will have quick and easy access to tax help. File state income tax Contacting your Taxpayer Advocate. File state income tax   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. File state income tax   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. File state income tax You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. File state income tax You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. File state income tax For more information, go to www. File state income tax irs. File state income tax gov/advocate. File state income tax Low Income Taxpayer Clinics (LITCs). File state income tax   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. File state income tax The clinics also provide tax education and outreach for taxpayers who speak English as a second language. File state income tax Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. File state income tax It is available at www. File state income tax irs. File state income tax gov or your local IRS office. File state income tax Free tax services. File state income tax   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. File state income tax It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. File state income tax It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. File state income tax   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File state income tax Free help with your return. File state income tax   Free help in preparing your return is available nationwide from IRS-trained volunteers. File state income tax The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File state income tax Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File state income tax To find a site near you, call 1-800-829-1040. File state income tax Or to find the nearest AARP TaxAide site, visit AARP's website at www. File state income tax aarp. File state income tax org/taxaide or call 1-888-227-7669. File state income tax For more information on these programs, go to www. File state income tax irs. File state income tax gov and enter keyword “VITA” in the upper right-hand corner. File state income tax Internet. File state income tax You can access the IRS website at www. File state income tax irs. File state income tax gov 24 hours a day, 7 days a week to: E-file your return. File state income tax Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File state income tax Check the status of your refund. File state income tax Click on Where's My Refund. File state income tax Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). File state income tax Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. File state income tax Download forms, instructions, and publications. File state income tax Order IRS products online. File state income tax Research your tax questions online. File state income tax Search publications online by topic or keyword. File state income tax View Internal Revenue Bulletins (IRBs) published in the last few years. File state income tax Figure your withholding allowances using the withholding calculator online at www. File state income tax irs. File state income tax gov/individuals. File state income tax Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. File state income tax Sign up to receive local and national tax news by email. File state income tax Get information on starting and operating a small business. File state income tax Phone. File state income tax Many services are available by phone. File state income tax Ordering forms, instructions, and publications. File state income tax Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. File state income tax You should receive your order within 10 days. File state income tax Asking tax questions. File state income tax Call the IRS with your tax questions at 1-800-829-1040. File state income tax Solving problems. File state income tax You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File state income tax An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File state income tax Call your local Taxpayer Assistance Center for an appointment. File state income tax To find the number, go to www. File state income tax irs. File state income tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File state income tax TTY/TDD equipment. File state income tax If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File state income tax TeleTax topics. File state income tax Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File state income tax Refund information. File state income tax To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. File state income tax Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). File state income tax Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. File state income tax Evaluating the quality of our telephone services. File state income tax To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File state income tax One method is for a second IRS representative to listen in on or record random telephone calls. File state income tax Another is to ask some callers to complete a short survey at the end of the call. File state income tax Walk-in. File state income tax Many products and services are available on a walk-in basis. File state income tax Products. File state income tax You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File state income tax 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. File state income tax Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File state income tax Services. File state income tax You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File state income tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File state income tax If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're 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. File state income tax No appointment is necessary — just walk in. File state income tax If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File state income tax A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File state income tax If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. File state income tax All other issues will be handled without an appointment. File state income tax To find the number of your local office, go to www. File state income tax irs. File state income tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File state income tax Mail. File state income tax You can send your order for forms, instructions, and publications to the address below. File state income tax You should receive a response within 10 days after your request is received. File state income tax Internal Revenue Service 1201 N. File state income tax Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. File state income tax You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. File state income tax Prior-year forms, instructions, and publications. File state income tax Bonus: Historical Tax Products DVD - Ships with the final release. File state income tax IRS Tax Map: an electronic research tool and finding aid. File state income tax Tax law frequently asked questions (FAQ). File state income tax Tax Topics from the IRS telephone response system. File state income tax Fill-in, print, and save features for most tax forms. File state income tax Internal Revenue Bulletins. File state income tax Toll-free and email technical support. File state income tax The CD/DVD is released twice during the year in January and March. File state income tax Purchase the CD/DVD from National Technical Information Service (NTIS) at www. File state income tax irs. File state income tax gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). File state income tax Price is subject to change. File state income tax CD for small businesses. File state income tax Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. File state income tax This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. File state income tax All the business tax forms, instructions, and publications needed to successfully manage a business. File state income tax Tax law changes. File state income tax Tax Map: an electronic research tool and finding aid. File state income tax Web links to various government agencies, business associations, and IRS organizations. File state income tax “Rate the Product” survey—your opportunity to suggest changes for future editions. File state income tax A site map of the CD to help you navigate the pages of the CD with ease. File state income tax An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. File state income tax An updated version of this CD is available each year in early April. File state income tax You can get a free copy by calling 1-800-829-3676 or by visiting www. File state income tax irs. File state income tax gov/smallbiz. File state income tax Prev  Up  Next   Home   More Online Publications