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Fillable 1040ez

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Fillable 1040ez

Fillable 1040ez 7. Fillable 1040ez   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. Fillable 1040ez Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. Fillable 1040ez Useful Items - You may want to see: Forms (and Instructions) 1040 U. Fillable 1040ez S. Fillable 1040ez Individual Income Tax Return 1040A U. Fillable 1040ez S. Fillable 1040ez Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Fillable 1040ez S. Fillable 1040ez Nonresident Alien Income Tax Return 1040NR-EZ U. Fillable 1040ez S. Fillable 1040ez Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. Fillable 1040ez What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. Fillable 1040ez Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. Fillable 1040ez The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). Fillable 1040ez Under U. Fillable 1040ez S. Fillable 1040ez immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Fillable 1040ez Extensions of time to file. Fillable 1040ez   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. Fillable 1040ez You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). Fillable 1040ez Use Form 4868 to get the extension to October 15. Fillable 1040ez In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Fillable 1040ez To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Fillable 1040ez Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Fillable 1040ez   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. Fillable 1040ez S. Fillable 1040ez citizens and resident aliens abroad who expect to qualify for special tax treatment). Fillable 1040ez    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. Fillable 1040ez You may be able to file your return electronically. Fillable 1040ez See IRS e-file in your form instructions. Fillable 1040ez Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. Fillable 1040ez If you are any of the following, you must file a return. Fillable 1040ez A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. Fillable 1040ez (But see Exceptions , later. Fillable 1040ez ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. Fillable 1040ez S. Fillable 1040ez sources, or Your income is exempt from income tax. Fillable 1040ez A nonresident alien individual not engaged in a trade or business in the United States with U. Fillable 1040ez S. Fillable 1040ez income on which the tax liability was not satisfied by the withholding of tax at the source. Fillable 1040ez A representative or agent responsible for filing the return of an individual described in (1) or (2). Fillable 1040ez A fiduciary for a nonresident alien estate or trust. Fillable 1040ez You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. Fillable 1040ez For example, if you have no U. Fillable 1040ez S. Fillable 1040ez business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. Fillable 1040ez For information on what is timely, see When to file for deductions and credits under When To File, later. Fillable 1040ez Exceptions. Fillable 1040ez   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. Fillable 1040ez Your only U. Fillable 1040ez S. Fillable 1040ez trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. Fillable 1040ez You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Fillable 1040ez Even if you have left the United States and filed a Form 1040-C, U. Fillable 1040ez S. Fillable 1040ez Departing Alien Income Tax Return, on departure, you still must file an annual U. Fillable 1040ez S. Fillable 1040ez income tax return. Fillable 1040ez If you are married and both you and your spouse are required to file, you must each file a separate return. Fillable 1040ez Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. Fillable 1040ez You do not claim any dependents. Fillable 1040ez You cannot be claimed as a dependent on someone else's U. Fillable 1040ez S. Fillable 1040ez tax return. Fillable 1040ez If you were married, you do not claim an exemption for your spouse. Fillable 1040ez Your taxable income is less than $100,000. Fillable 1040ez The only itemized deduction you can claim is for state and local income taxes. Fillable 1040ez Note. Fillable 1040ez Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. Fillable 1040ez See chapter 5. Fillable 1040ez Your only U. Fillable 1040ez S. Fillable 1040ez source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Fillable 1040ez (If you had taxable interest or dividend income, you cannot use this form. Fillable 1040ez ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. Fillable 1040ez You are not claiming any tax credits. Fillable 1040ez This is not an “expatriation return. Fillable 1040ez ” See Expatriation Tax in chapter 4. Fillable 1040ez The only taxes you owe are: The income tax from the Tax Table. Fillable 1040ez The social security and Medicare tax from Form 4137 or Form 8919. Fillable 1040ez You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. Fillable 1040ez You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. Fillable 1040ez If you do not meet all of the above conditions, you must file Form 1040NR. Fillable 1040ez When To File If you are an employee and you receive wages subject to U. Fillable 1040ez S. Fillable 1040ez income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. Fillable 1040ez For the 2013 calendar year, file your return by April 15, 2014. Fillable 1040ez If you are not an employee who receives wages subject to U. Fillable 1040ez S. Fillable 1040ez income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Fillable 1040ez For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. Fillable 1040ez ) Extensions of time to file. Fillable 1040ez   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. Fillable 1040ez For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). Fillable 1040ez You must file the extension by the regular due date of your return. Fillable 1040ez   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). Fillable 1040ez To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Fillable 1040ez Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Fillable 1040ez When to file for deductions and credits. Fillable 1040ez   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. Fillable 1040ez For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. Fillable 1040ez However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. Fillable 1040ez The allowance of the following credits is not affected by this time requirement. Fillable 1040ez Credit for withheld taxes. Fillable 1040ez Credit for excise tax on certain uses of gasoline and special fuels. Fillable 1040ez Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. Fillable 1040ez Protective return. Fillable 1040ez   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. Fillable 1040ez S. Fillable 1040ez trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. Fillable 1040ez By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. Fillable 1040ez You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. Fillable 1040ez   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. Fillable 1040ez To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. Fillable 1040ez   You can follow the same procedure if you believe you have no U. Fillable 1040ez S. Fillable 1040ez tax liability because of a U. Fillable 1040ez S. Fillable 1040ez tax treaty. Fillable 1040ez Be sure to also complete item L on page 5 of Form 1040NR. Fillable 1040ez Waiver of filing deadline. Fillable 1040ez   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. Fillable 1040ez S. Fillable 1040ez income tax return (including a protective return) and you cooperate with the IRS in determining your U. Fillable 1040ez S. Fillable 1040ez income tax liability for the tax year for which you did not file a return. Fillable 1040ez Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. Fillable 1040ez  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Fillable 1040ez O. Fillable 1040ez Box 1303 Charlotte, NC 28201-1303 Aliens from the U. Fillable 1040ez S. Fillable 1040ez Virgin Islands. Fillable 1040ez    If you are a bona fide resident of the U. Fillable 1040ez S. Fillable 1040ez Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. Fillable 1040ez S. Fillable 1040ez Virgin Islands and file your income tax returns at the following address. Fillable 1040ez Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Fillable 1040ez Thomas, VI 00802   Report all income from U. Fillable 1040ez S. Fillable 1040ez sources, as well as income from other sources, on your return. Fillable 1040ez For information on filing U. Fillable 1040ez S. Fillable 1040ez Virgin Islands returns, contact the U. Fillable 1040ez S. Fillable 1040ez Virgin Islands Bureau of Internal Revenue. Fillable 1040ez   Chapter 8 discusses withholding from U. Fillable 1040ez S. Fillable 1040ez wages of U. Fillable 1040ez S. Fillable 1040ez Virgin Islanders. Fillable 1040ez Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Fillable 1040ez   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. Fillable 1040ez Report all income, including income from U. Fillable 1040ez S. Fillable 1040ez sources, on your return. Fillable 1040ez It is not necessary to file a separate U. Fillable 1040ez S. Fillable 1040ez income tax return. Fillable 1040ez    Bona fide residents of Guam should file their Guam returns at the following address. Fillable 1040ez   Department of Revenue and Taxation Government of Guam P. Fillable 1040ez O. Fillable 1040ez Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. Fillable 1040ez   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Fillable 1040ez O. Fillable 1040ez Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. Fillable 1040ez 570, Tax Guide for Individuals With Income From U. Fillable 1040ez S. Fillable 1040ez Possessions, for information on where to file your return. Fillable 1040ez Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. Fillable 1040ez S. Fillable 1040ez Individual Income Tax Return. Fillable 1040ez Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. Fillable 1040ez If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. Fillable 1040ez ) to Form 1040X. Fillable 1040ez Print “Amended” across the top. Fillable 1040ez Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. Fillable 1040ez A return filed before the final due date is considered to have been filed on the due date. Fillable 1040ez Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. Fillable 1040ez FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. Fillable 1040ez The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. Fillable 1040ez The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. Fillable 1040ez However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. Fillable 1040ez A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. Fillable 1040ez Filing requirements. Fillable 1040ez   FinCEN Form 105 filing requirements follow. Fillable 1040ez Recipients. Fillable 1040ez   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. Fillable 1040ez Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. Fillable 1040ez   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. Fillable 1040ez Travelers. Fillable 1040ez   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. Fillable 1040ez Penalties. Fillable 1040ez   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. Fillable 1040ez Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. Fillable 1040ez More information. Fillable 1040ez   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. Fillable 1040ez Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. Fillable 1040ez A resident alien of the United States for any part of the tax year. Fillable 1040ez A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. Fillable 1040ez S. Fillable 1040ez income tax treaty. Fillable 1040ez See Effect of Tax Treaties in chapter 1. Fillable 1040ez A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. Fillable 1040ez See chapter 1 for information about this election. Fillable 1040ez A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. Fillable 1040ez See Publication 570, Tax Guide for Individuals With Income From U. Fillable 1040ez S. Fillable 1040ez Possessions, for a definition of bona fide resident. Fillable 1040ez You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). Fillable 1040ez The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Fillable 1040ez Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Fillable 1040ez S. Fillable 1040ez person. Fillable 1040ez You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Fillable 1040ez More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Fillable 1040ez Penalties The law provides penalties for failure to file returns or pay taxes as required. Fillable 1040ez Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. Fillable 1040ez You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. Fillable 1040ez If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. Fillable 1040ez Filing late. Fillable 1040ez   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. Fillable 1040ez The penalty is based on the tax not paid by the due date (without regard to extensions). Fillable 1040ez The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. Fillable 1040ez Fraud. Fillable 1040ez   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. Fillable 1040ez Return over 60 days late. Fillable 1040ez   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Fillable 1040ez Exception. Fillable 1040ez   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. Fillable 1040ez Paying tax late. Fillable 1040ez   You will have to pay a failure-to-pay penalty of ½ of 1% (. Fillable 1040ez 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. Fillable 1040ez This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. Fillable 1040ez   The monthly rate of the failure-to-pay penalty is half the usual rate (. Fillable 1040ez 25% instead of . Fillable 1040ez 50%) if an installment agreement is in effect for that month. Fillable 1040ez You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. Fillable 1040ez   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. Fillable 1040ez If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. Fillable 1040ez   This penalty cannot be more than 25% of your unpaid tax. Fillable 1040ez You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. Fillable 1040ez Combined penalties. Fillable 1040ez   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. Fillable 1040ez However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Fillable 1040ez Accuracy-related penalty. Fillable 1040ez   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. Fillable 1040ez The penalty is equal to 20% of the underpayment. Fillable 1040ez The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. Fillable 1040ez The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. Fillable 1040ez Negligence or disregard. Fillable 1040ez   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. Fillable 1040ez Negligence also includes failure to keep adequate books and records. Fillable 1040ez You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. Fillable 1040ez   The term “disregard” includes any careless, reckless, or intentional disregard. Fillable 1040ez Adequate disclosure. Fillable 1040ez   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. Fillable 1040ez See Disclosure statement , later. Fillable 1040ez   This exception will not apply to an item that is attributable to a tax shelter. Fillable 1040ez In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. Fillable 1040ez Substantial understatement of income tax. Fillable 1040ez   You understate your tax if the tax shown on your return is less than the correct tax. Fillable 1040ez The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. Fillable 1040ez However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. Fillable 1040ez   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. Fillable 1040ez However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. Fillable 1040ez Substantial authority. Fillable 1040ez   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. Fillable 1040ez Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. Fillable 1040ez Disclosure statement. Fillable 1040ez   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. Fillable 1040ez You must also have a reasonable basis for treating the item the way you did. Fillable 1040ez   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. Fillable 1040ez   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. Fillable 1040ez Transaction lacking economic substance. Fillable 1040ez   For more information on economic substance, see section 7701(o). Fillable 1040ez Foreign financial asset. Fillable 1040ez   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. Fillable 1040ez Reasonable cause. Fillable 1040ez   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. Fillable 1040ez You must also show that you acted in good faith. Fillable 1040ez This does not apply to a transaction that lacks economic substance. Fillable 1040ez Filing erroneous claim for refund or credit. Fillable 1040ez   You may have to pay a penalty if you file an erroneous claim for refund or credit. Fillable 1040ez The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. Fillable 1040ez However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. Fillable 1040ez The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. Fillable 1040ez Frivolous tax submission. Fillable 1040ez   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. Fillable 1040ez A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. Fillable 1040ez For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. Fillable 1040ez irs. Fillable 1040ez gov/irb/2010-17_irb/ar13. Fillable 1040ez html. Fillable 1040ez   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. Fillable 1040ez This includes altering or striking out the preprinted language above the space provided for your signature. Fillable 1040ez   This penalty is added to any other penalty provided by law. Fillable 1040ez Fraud. Fillable 1040ez   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. Fillable 1040ez Failure to supply taxpayer identification number. Fillable 1040ez   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. Fillable 1040ez You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. Fillable 1040ez   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. Fillable 1040ez The number must be shown on the Form 1099-INT or other statement the bank sends you. Fillable 1040ez If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. Fillable 1040ez (You also may be subject to “backup” withholding of income tax. Fillable 1040ez )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. Fillable 1040ez Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. Fillable 1040ez Prev  Up  Next   Home   More Online Publications
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The Fillable 1040ez

Fillable 1040ez 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). Fillable 1040ez Definitions The following definitions are used throughout this publication. Fillable 1040ez 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. Fillable 1040ez 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). Fillable 1040ez Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. Fillable 1040ez Limits on personal casualty or theft losses in the Kansas disaster area. Fillable 1040ez   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. Fillable 1040ez Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. Fillable 1040ez When to deduct the loss. Fillable 1040ez   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Fillable 1040ez However, the Kansas disaster area is a Presidentially declared disaster. Fillable 1040ez Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. Fillable 1040ez The deadline for making this election has expired. Fillable 1040ez   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. Fillable 1040ez 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. Fillable 1040ez   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. Fillable 1040ez 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. Fillable 1040ez Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. Fillable 1040ez They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). Fillable 1040ez 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. Fillable 1040ez 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). Fillable 1040ez 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. Fillable 1040ez For more information, see the Instructions for Form 4684. Fillable 1040ez Net Operating Losses Qualified recovery assistance loss. Fillable 1040ez   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Fillable 1040ez 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. Fillable 1040ez In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Fillable 1040ez   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. Fillable 1040ez Qualified recovery assistance casualty loss. Fillable 1040ez   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. Fillable 1040ez 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. Fillable 1040ez 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. Fillable 1040ez Amended return. Fillable 1040ez   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. Fillable 1040ez More information. Fillable 1040ez    For more information on NOLs, see Publication 536. Fillable 1040ez 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. Fillable 1040ez Definitions Qualified recovery assistance distribution. Fillable 1040ez   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. Fillable 1040ez The distribution was made after May 3, 2007, and before January 1, 2009. Fillable 1040ez Your main home was located in the Kansas disaster area on May 4, 2007. Fillable 1040ez You sustained an economic loss because of the storms and tornadoes. Fillable 1040ez 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. Fillable 1040ez   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. Fillable 1040ez Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Fillable 1040ez   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. Fillable 1040ez 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. Fillable 1040ez   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. Fillable 1040ez Eligible retirement plan. Fillable 1040ez   An eligible retirement plan can be any of the following. Fillable 1040ez A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Fillable 1040ez A qualified annuity plan. Fillable 1040ez A tax-sheltered annuity contract. Fillable 1040ez A governmental section 457 deferred compensation plan. Fillable 1040ez A traditional, SEP, SIMPLE, or Roth IRA. Fillable 1040ez Main home. Fillable 1040ez   Generally, your main home is the home where you live most of the time. Fillable 1040ez A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Fillable 1040ez Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. Fillable 1040ez However, if you elect, you can include the entire distribution in your income in the year it was received. Fillable 1040ez 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). Fillable 1040ez 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. Fillable 1040ez For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. Fillable 1040ez 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. Fillable 1040ez Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. Fillable 1040ez However, see Exceptions below for qualified recovery assistance distributions you cannot repay. Fillable 1040ez You have three years from the day after the date you received the distribution to make a repayment. Fillable 1040ez Amounts that are repaid are treated as a qualified rollover and are not included in income. Fillable 1040ez Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Fillable 1040ez See Form 8915 for more information on how to report repayments. Fillable 1040ez Exceptions. Fillable 1040ez   You cannot repay the following types of distributions. Fillable 1040ez Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). Fillable 1040ez Required minimum distributions. Fillable 1040ez 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. Fillable 1040ez How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. Fillable 1040ez 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. Fillable 1040ez See Qualified recovery assistance distribution on page 3. Fillable 1040ez 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. Fillable 1040ez Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. Fillable 1040ez 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. Fillable 1040ez You can amend your 2007 income tax return by using Form 1040X. Fillable 1040ez 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. Fillable 1040ez See Form 8915 and Form 8606 on this page. Fillable 1040ez Form 8915. Fillable 1040ez   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. Fillable 1040ez Before you complete the form, modify the form as follows. Fillable 1040ez Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Fillable 1040ez ” To the right of the title, cross out “2005” and enter “2007. Fillable 1040ez ” In Part I, at the top of column (a), cross out “2005” and enter “2007. Fillable 1040ez ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Fillable 1040ez ” On lines 10 and 11, cross out “2005” and enter “2007. Fillable 1040ez ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Fillable 1040ez ” On line 12, cross out “hurricane” and enter “recovery assistance. Fillable 1040ez ” On lines 13 and 14, cross out “line 15b” and “line 25b. Fillable 1040ez ” On lines 18 and 19, cross out “2005” and enter “2007. Fillable 1040ez ”   You can now complete Form 8915. Fillable 1040ez For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. Fillable 1040ez See Example 1 on page 5 to see how to complete Form 8915. Fillable 1040ez Form 8606. Fillable 1040ez   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. Fillable 1040ez Before you complete or amend the form, use the following additional instructions. Fillable 1040ez Form 8606, Part I. Fillable 1040ez    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. Fillable 1040ez Do not enter an amount less than -0-. Fillable 1040ez Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Fillable 1040ez Complete line 15 as follows. Fillable 1040ez If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. Fillable 1040ez Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Fillable 1040ez 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. Fillable 1040ez The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. Fillable 1040ez Enter the result in the white space in the bottom margin of the form under line 15. Fillable 1040ez To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. Fillable 1040ez 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. Fillable 1040ez Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Fillable 1040ez To the left of this amount, enter “Other distributions. Fillable 1040ez ” Form 8606, Part III. Fillable 1040ez    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Fillable 1040ez Complete line 25 as follows. Fillable 1040ez If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. Fillable 1040ez Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Fillable 1040ez 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. Fillable 1040ez The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. Fillable 1040ez Enter the result in the white space in the bottom margin of the form under line 25. Fillable 1040ez To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. Fillable 1040ez 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. Fillable 1040ez Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Fillable 1040ez To the left of this amount, enter “Other distributions. Fillable 1040ez ” Example 1. Fillable 1040ez   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. Fillable 1040ez Her home was located in the Kansas disaster area. Fillable 1040ez 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. Fillable 1040ez 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. Fillable 1040ez Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. Fillable 1040ez Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. Fillable 1040ez   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. Fillable 1040ez 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. Fillable 1040ez Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). Fillable 1040ez Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. Fillable 1040ez ” This amount is then reported on Form 8915, line 13. Fillable 1040ez Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. Fillable 1040ez See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. Fillable 1040ez This image is too large to be displayed in the current screen. Fillable 1040ez Please click the link to view the image. Fillable 1040ez 2005 Form 8915, page 1, Illustrated Example 1. Fillable 1040ez This image is too large to be displayed in the current screen. Fillable 1040ez Please click the link to view the image. Fillable 1040ez 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. Fillable 1040ez Please click the link to view the image. Fillable 1040ez 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. Fillable 1040ez See Qualified recovery assistance distribution on page 3. Fillable 1040ez 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. Fillable 1040ez See Form 8915 and Form 8606 below. Fillable 1040ez Form 8915. Fillable 1040ez   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. Fillable 1040ez Before you complete the form, modify the form as follows. Fillable 1040ez Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Fillable 1040ez ” To the right of the title, cross out “2006” and enter “2008. Fillable 1040ez ” 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. Fillable 1040ez ” At the top of column (a) cross out “2006” and enter “2008. Fillable 1040ez ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Fillable 1040ez ” On lines 12, 14, and 15, cross out “2005” and enter “2007. Fillable 1040ez ” On lines 17 and 19, cross out “2006” and enter “2008. Fillable 1040ez ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Fillable 1040ez ” On line 21, cross out “hurricane” and enter “recovery assistance. Fillable 1040ez ” On lines 22 and 23, cross out “line 15b” and “line 25b. Fillable 1040ez ” On lines 27, 29, and 30, cross out “2005” and enter “2007. Fillable 1040ez ” On lines 32 and 34, cross out “2006” and enter “2008. Fillable 1040ez ”   You can now complete Form 8915. Fillable 1040ez For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. Fillable 1040ez Example 2. Fillable 1040ez   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. Fillable 1040ez Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. Fillable 1040ez 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. Fillable 1040ez See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. Fillable 1040ez This image is too large to be displayed in the current screen. Fillable 1040ez Please click the link to view the image. Fillable 1040ez 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. Fillable 1040ez Please click the link to view the image. Fillable 1040ez 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. Fillable 1040ez   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. Fillable 1040ez 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. Fillable 1040ez 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. Fillable 1040ez For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Fillable 1040ez To be a qualified distribution, the distribution must meet all of the following requirements. Fillable 1040ez 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. Fillable 1040ez The distribution was received after November 4, 2006, and before May 5, 2007. Fillable 1040ez 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. Fillable 1040ez Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. Fillable 1040ez Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Fillable 1040ez 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. Fillable 1040ez You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. Fillable 1040ez See How to report, next, for information on completing Form 8915. Fillable 1040ez How to report. Fillable 1040ez   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. Fillable 1040ez Before you complete the form, modify the form as follows. Fillable 1040ez Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Fillable 1040ez ” To the right of the title, cross out “2005” and enter “2006” or “2007. Fillable 1040ez ” Enter only the year the distribution was received. Fillable 1040ez Cross out “Hurricane” in the title of Part IV and enter “Kansas. Fillable 1040ez ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. Fillable 1040ez ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. Fillable 1040ez ” You can now complete Part IV of Form 8915. Fillable 1040ez Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. Fillable 1040ez Attach Form 8915 to your original or amended return for the year of the distribution. Fillable 1040ez Amended return. Fillable 1040ez   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. Fillable 1040ez Loans From Qualified Plans The following benefits are available to qualified individuals. Fillable 1040ez Increases to the limits for distributions treated as loans from employer plans. Fillable 1040ez A 1-year suspension for payments due on plan loans. Fillable 1040ez Qualified individual. Fillable 1040ez   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. Fillable 1040ez 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. Fillable 1040ez Limits on plan loans. Fillable 1040ez   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Fillable 1040ez In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Fillable 1040ez 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. Fillable 1040ez One-year suspension of loan payments. Fillable 1040ez   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. Fillable 1040ez 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. Fillable 1040ez 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. Fillable 1040ez 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). Fillable 1040ez The special allowance applies only for the first year the property is placed in service. Fillable 1040ez The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Fillable 1040ez There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Fillable 1040ez You can elect not to deduct the special allowance for qualified recovery assistance property. Fillable 1040ez If you make this election for any property, it applies to all property in the same class placed in service during the year. Fillable 1040ez Qualified recovery assistance property. Fillable 1040ez   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. Fillable 1040ez Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Fillable 1040ez Water utility property. Fillable 1040ez Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Fillable 1040ez (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Fillable 1040ez ) Qualified leasehold improvement property. Fillable 1040ez Nonresidential real property and residential rental property. Fillable 1040ez   For more information on this property, see Publication 946. Fillable 1040ez Other tests to be met. Fillable 1040ez   To be qualified recovery assistance property, the property must also meet all of the following tests. Fillable 1040ez 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. Fillable 1040ez The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). Fillable 1040ez 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. Fillable 1040ez The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. Fillable 1040ez Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. Fillable 1040ez 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. Fillable 1040ez Excepted property. Fillable 1040ez   Qualified recovery assistance property does not include any of the following. Fillable 1040ez Property required to be depreciated using the Alternative Depreciation System (ADS). Fillable 1040ez Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Fillable 1040ez Property for which you are claiming a commercial revitalization deduction. Fillable 1040ez Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. Fillable 1040ez Property placed in service and disposed of in the same tax year. Fillable 1040ez Property converted from business use to personal use in the same tax year it is placed in service. Fillable 1040ez Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. Fillable 1040ez Recapture of special allowance. Fillable 1040ez   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. Fillable 1040ez Amended return. Fillable 1040ez   If you have already filed your tax return, you may have to amend that return to claim any special allowance. Fillable 1040ez 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. Fillable 1040ez 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. Fillable 1040ez Increased dollar limit. Fillable 1040ez   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). Fillable 1040ez   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. Fillable 1040ez Qualified section 179 recovery assistance property. Fillable 1040ez   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). Fillable 1040ez Section 179 property does not include nonresidential real property or residential rental property. Fillable 1040ez 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. Fillable 1040ez Amended return. Fillable 1040ez   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. Fillable 1040ez Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. Fillable 1040ez The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Fillable 1040ez Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Fillable 1040ez Use Form 5884-A to claim the credit. Fillable 1040ez See Form 5884-A later. Fillable 1040ez The following rules and definitions apply. Fillable 1040ez Employers affected by the storms and tornadoes. Fillable 1040ez   The following definitions apply to employers affected by the storms and tornadoes. Fillable 1040ez Eligible employer. Fillable 1040ez   For this purpose, an eligible employer is any employer who meets all of the following. Fillable 1040ez Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. Fillable 1040ez Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. Fillable 1040ez 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. Fillable 1040ez Eligible employee. Fillable 1040ez   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. Fillable 1040ez 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. Fillable 1040ez Qualified wages. Fillable 1040ez   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. Fillable 1040ez In addition, the wages must have been paid or incurred after May 4, 2007. Fillable 1040ez    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. Fillable 1040ez    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Fillable 1040ez Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Fillable 1040ez Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Fillable 1040ez   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. Fillable 1040ez For a special rule that applies to railroad employees, see section 51(h)(1)(B). Fillable 1040ez   Qualified wages do not include the following. Fillable 1040ez Wages paid to your dependent or a related individual. Fillable 1040ez See section 51(i)(1). Fillable 1040ez 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. Fillable 1040ez Wages for services of replacement workers during a strike or lockout. Fillable 1040ez Form 5884-A. Fillable 1040ez   Use Section A of Form 5884-A (Rev. Fillable 1040ez October 2006) to claim the employer retention credit. Fillable 1040ez Section B does not apply to the Kansas disaster area. Fillable 1040ez Before you complete the form, modify the form as follows. Fillable 1040ez Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. Fillable 1040ez ” 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. Fillable 1040ez ”   Complete the form as instructed. Fillable 1040ez Lines 1b and 1c do not apply. Fillable 1040ez Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. Fillable 1040ez On the dotted line to the left of line 1x, enter “5884-A. Fillable 1040ez ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. Fillable 1040ez Amended return. Fillable 1040ez   You may have to amend a previously filed return to claim the employee retention credit. Fillable 1040ez 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. Fillable 1040ez 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. Fillable 1040ez Amended return. Fillable 1040ez   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. Fillable 1040ez Request for Copy or Transcript of Tax Return Request for copy of tax return. Fillable 1040ez   You can use Form 4506 to order a copy of your tax return. Fillable 1040ez Generally, there is a $39. Fillable 1040ez 00 fee (subject to change) for requesting each copy of a tax return. Fillable 1040ez 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. Fillable 1040ez Request for transcript of tax return. Fillable 1040ez   You can use Form 4506-T to order a free transcript of your tax return. Fillable 1040ez A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Fillable 1040ez You can also call 1-800-829-1040 to order a transcript. Fillable 1040ez 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. Fillable 1040ez By selecting the method that is best for you, you will have quick and easy access to tax help. Fillable 1040ez Contacting your Taxpayer Advocate. Fillable 1040ez   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. Fillable 1040ez   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. Fillable 1040ez 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. Fillable 1040ez 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. Fillable 1040ez For more information, go to www. Fillable 1040ez irs. Fillable 1040ez gov/advocate. Fillable 1040ez Low Income Taxpayer Clinics (LITCs). Fillable 1040ez   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. Fillable 1040ez The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Fillable 1040ez Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Fillable 1040ez It is available at www. Fillable 1040ez irs. Fillable 1040ez gov or your local IRS office. Fillable 1040ez Free tax services. Fillable 1040ez   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Fillable 1040ez It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Fillable 1040ez It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. Fillable 1040ez   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Fillable 1040ez Free help with your return. Fillable 1040ez   Free help in preparing your return is available nationwide from IRS-trained volunteers. Fillable 1040ez 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. Fillable 1040ez Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Fillable 1040ez To find a site near you, call 1-800-829-1040. Fillable 1040ez Or to find the nearest AARP TaxAide site, visit AARP's website at www. Fillable 1040ez aarp. Fillable 1040ez org/taxaide or call 1-888-227-7669. Fillable 1040ez For more information on these programs, go to www. Fillable 1040ez irs. Fillable 1040ez gov and enter keyword “VITA” in the upper right-hand corner. Fillable 1040ez Internet. Fillable 1040ez You can access the IRS website at www. Fillable 1040ez irs. Fillable 1040ez gov 24 hours a day, 7 days a week to: E-file your return. Fillable 1040ez Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Fillable 1040ez Check the status of your refund. Fillable 1040ez Click on Where's My Refund. Fillable 1040ez Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Fillable 1040ez 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. Fillable 1040ez Download forms, instructions, and publications. Fillable 1040ez Order IRS products online. Fillable 1040ez Research your tax questions online. Fillable 1040ez Search publications online by topic or keyword. Fillable 1040ez View Internal Revenue Bulletins (IRBs) published in the last few years. Fillable 1040ez Figure your withholding allowances using the withholding calculator online at www. Fillable 1040ez irs. Fillable 1040ez gov/individuals. Fillable 1040ez Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Fillable 1040ez Sign up to receive local and national tax news by email. Fillable 1040ez Get information on starting and operating a small business. Fillable 1040ez Phone. Fillable 1040ez Many services are available by phone. Fillable 1040ez Ordering forms, instructions, and publications. Fillable 1040ez Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Fillable 1040ez You should receive your order within 10 days. Fillable 1040ez Asking tax questions. Fillable 1040ez Call the IRS with your tax questions at 1-800-829-1040. Fillable 1040ez Solving problems. Fillable 1040ez You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Fillable 1040ez An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Fillable 1040ez Call your local Taxpayer Assistance Center for an appointment. Fillable 1040ez To find the number, go to www. Fillable 1040ez irs. Fillable 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Fillable 1040ez TTY/TDD equipment. Fillable 1040ez If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Fillable 1040ez TeleTax topics. Fillable 1040ez Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Fillable 1040ez Refund information. Fillable 1040ez 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. Fillable 1040ez Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Fillable 1040ez 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. Fillable 1040ez Evaluating the quality of our telephone services. Fillable 1040ez To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Fillable 1040ez One method is for a second IRS representative to listen in on or record random telephone calls. Fillable 1040ez Another is to ask some callers to complete a short survey at the end of the call. Fillable 1040ez Walk-in. Fillable 1040ez Many products and services are available on a walk-in basis. Fillable 1040ez Products. Fillable 1040ez You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Fillable 1040ez 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. Fillable 1040ez Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Fillable 1040ez Services. Fillable 1040ez You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Fillable 1040ez An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Fillable 1040ez 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. Fillable 1040ez No appointment is necessary — just walk in. Fillable 1040ez If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Fillable 1040ez A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Fillable 1040ez If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. Fillable 1040ez All other issues will be handled without an appointment. Fillable 1040ez To find the number of your local office, go to www. Fillable 1040ez irs. Fillable 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Fillable 1040ez Mail. Fillable 1040ez You can send your order for forms, instructions, and publications to the address below. Fillable 1040ez You should receive a response within 10 days after your request is received. Fillable 1040ez Internal Revenue Service 1201 N. Fillable 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. Fillable 1040ez You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. Fillable 1040ez Prior-year forms, instructions, and publications. Fillable 1040ez Bonus: Historical Tax Products DVD - Ships with the final release. Fillable 1040ez IRS Tax Map: an electronic research tool and finding aid. Fillable 1040ez Tax law frequently asked questions (FAQ). Fillable 1040ez Tax Topics from the IRS telephone response system. Fillable 1040ez Fill-in, print, and save features for most tax forms. Fillable 1040ez Internal Revenue Bulletins. Fillable 1040ez Toll-free and email technical support. Fillable 1040ez The CD/DVD is released twice during the year in January and March. Fillable 1040ez Purchase the CD/DVD from National Technical Information Service (NTIS) at www. Fillable 1040ez irs. Fillable 1040ez 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). Fillable 1040ez Price is subject to change. Fillable 1040ez CD for small businesses. Fillable 1040ez Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. Fillable 1040ez This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Fillable 1040ez All the business tax forms, instructions, and publications needed to successfully manage a business. Fillable 1040ez Tax law changes. Fillable 1040ez Tax Map: an electronic research tool and finding aid. Fillable 1040ez Web links to various government agencies, business associations, and IRS organizations. Fillable 1040ez “Rate the Product” survey—your opportunity to suggest changes for future editions. Fillable 1040ez A site map of the CD to help you navigate the pages of the CD with ease. Fillable 1040ez An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. Fillable 1040ez An updated version of this CD is available each year in early April. Fillable 1040ez You can get a free copy by calling 1-800-829-3676 or by visiting www. Fillable 1040ez irs. Fillable 1040ez gov/smallbiz. Fillable 1040ez Prev  Up  Next   Home   More Online Publications