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Free State Taxes And Federal

Free Tax FilingIncome Tax Forms 2011Ez File 10401040ez Form And InstructionsIrs 1040xFiling State Taxes Only1040ez File Online Free1040nr Online Filing Free1040 Ez FilingFreetax UsaForms 1040 EsFile Federal And State Taxes Online For FreeEz File 1040How Far Back Can You File TaxesEfile 1040xFree Online Tax Filing State And FederalHow Do I File My 2011 Taxes OnlineState Tax Forms 2011File My State Tax Return FreeMilitary Tax FilingFiling Tax Extension 2011College Student Filing TaxesFree Tax Filing 2011 H&r BlockHr Block 1040x2011 1040ez FormFile Tax Extension1040ez HelpFree Taxes H&r BlockAmending 2011 TaxesFree State FileWhen Can I File An Amended Tax Return For 20132010 Irs Form 10402010 Federal Tax Forms And InstructionsHow To Amend A Tax Return 2012Penalty For Filing Taxes LateFree State Tax File OnlineUnited Way Free Tax PreparationMyfreetaxHow To File Tax Amendment OnlineState Income Tax Help

Free State Taxes And Federal

Free state taxes and federal Index A Accrued leave payment Disability retirement and, Accrued leave payment. Free state taxes and federal Assistance (see Tax help) C Care Dependent care benefits, Dependent Care Benefits Child and dependent care expenses, Child and Dependent Care Credit Compensation for permanent loss or disfigurement, Other Payments Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Damages, physical injury or sickness, Other Payments Dependent care assistance, Dependent Care Benefits Disability Pensions, Disability Pensions Disability benefits, no-fault car insurance policy, Other Payments Disability pensions, Disability Pensions E Exclusion from income Employer-provided dependent care benefits, Exclusion or deduction. Free state taxes and federal F Form W-2 Dependent care benefits, Statement for employee. Free state taxes and federal Free tax services, Free help with your tax return. Free state taxes and federal H Help (see Tax help) I Impairment-related work expenses Definition, Impairment-related expenses defined. Free state taxes and federal Impairment–related work expenses, Impairment-Related Work Expenses Income, Income Compensation for permanent loss or disfigurement, Other Payments Dependent care assistance, Dependent Care Benefits Disability pensions, Disability Pensions Long-term care insurance, Long-Term Care Insurance Military and government disability pensions, Military and Government Disability Pensions No-fault car insurance policy disability benefits, Other Payments Physical injury or sickness damages, Other Payments Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Free state taxes and federal VA disability benefits, VA disability benefits. Free state taxes and federal Welfare fund benefits, Other Payments Workers compensation, Other Payments Itemized deductions, Itemized Deductions Impairment-related work expenses, Impairment-Related Work Expenses Medical expenses, Medical Expenses L Long-term care insurance, Long-Term Care Insurance M Medical expenses, Medical Expenses Military and government disability pensions, Military and Government Disability Pensions N No-fault car insurance policy disability benefits, Other Payments P Pensions Disability pensions, Disability Pensions Physical injury or sickness damages, Other Payments Profit-sharing plan, Retirement and profit-sharing plans. Free state taxes and federal Publications (see Tax help) S Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Free state taxes and federal T Tax credits, Tax Credits Child and dependent care credit, Child and Dependent Care Credit Credit for the elderly or the disabled, Credit for the Elderly or the Disabled Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help V VA disability benefits, VA disability benefits. Free state taxes and federal W Welfare fund benefits, Other Payments Workers compensation, Other Payments Prev  Up     Home   More Online Publications
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About Tax Exempt Bonds

Tax Exempt Bonds (TEB) is a division of the Governmental Entities (GE) division of the Tax Exempt and Governmental Entities Division (TE/GE) of the Internal Revenue Service. 

The mission of TEB is to administer Federal tax laws applicable to tax-advantaged bonds and to provide our customers with top quality service by applying tax laws with integrity and fairness.

Our Compliance Program Management (CPM) and Field Operation (FO) programs focus on providing participants in the tax-advantaged bond industry with quality service and assistance to members of the tax-advantaged bond community in understanding their tax responsibilities.  TEB develops tailored education programs focused on tax-advantaged bond industry segments; monitors non-compliance trends to design pro-active education and outreach products; and designs and implements compliance programs and projects that foster voluntary resolution of infractions of the tax rules related to tax-advantaged bonds.

Rebecca L. Harrigal, Director

Under the direction of Rebecca L. Harrigal, TEB works closely with the Office of Associate Chief Counsel (TE/GE), other offices within the Internal Revenue Service, other regulatory agencies, state and local government officials, and others in the tax-advantaged bond community to encourage and achieve the highest degree of voluntary compliance with Federal tax laws. 

Steven A. Chamberlin,  CPM Manager

The Compliance and Program Management Program (formerly, Outreach, Planning, and Review), under the direction of Steven A. Chamberlin, is primarily responsible for the development and coordination of the Tax Exempt Bond Voluntary Compliance/Closing Agreement Program (TEB VCAP) as well as the development of ongoing outreach programs designed to effectively identify, provide guidance to, and address the needs of the various customer groups that comprise the tax-advantaged bond community. The CPM program also develops project initiatives; updates the Internal Revenue Manual (IRM) and Revenue Procedures; prepares taxpayer and employee education and training materials; handles general information requests and referrals; coordinates with the Office of Associate Chief Counsel to provide legal guidance; and performs program planning and evaluation functions.

Allyson Belsome, FO Manager

The Field Operations Program, under the direction of Allyson Belsome,  is primarily responsible for identifying and correcting noncompliance with Federal tax laws applicable to tax-advantaged bonds.  The FO office conducts examinations, with fairness and the highest level of integrity, at the issuer level.   The goal of the program is to pro-actively assist issuers in their tax-advantaged bond compliance with the Federal tax laws. FO personnel throughout the country are active not only in conducting examinations but also in assisting with the delivery of outreach programs to the tax-advantaged bond community.  FO concentrates its efforts on the many emerging issues and focus areas in the tax-advantaged bond community.

Voluntary Compliance Agreement Program

To promote voluntary compliance with the provisions of the Internal Revenue Code relating to tax-advantaged bonds, TEB expanded its voluntary closing agreement program (TEB VCAP). In expanding TEB VCAP, the IRS seeks to encourage issuers, conduit borrowers and other parties to bond transactions to exercise due diligence and to attempt to correct any issuance and post-issuance infractions of the applicable sections of the Internal Revenue Code and regulations. This expansion reflects the IRS's continuing policy of taxing bondholders only as a last resort and it's desire to resolve tax-advantaged bond infractions with other parties to the bond transactions.

Voluntary closing agreement requests from anonymous parties as well as requests on behalf of multiple issuers and issues are encouraged if a sufficient description of the appropriate facts and circumstances leading to the infraction are provided to the Service.

We welcome your interest in the CPM function and participation in the TEB VCAP program. We also welcome your suggestions about how we can improve the program and encourage up-front voluntary compliance. If you have any questions about the TEB VCAP or wish to discuss or submit a closing agreement request, please contact Steven A. Chamberlin, Manager, Compliance and Program Management by phone at (636) 255-1290 or FAX your inquiry to (636) 255-1447. You may also mail closing agreement requests to CPM at the following address:

Internal Revenue Service
SE:T:GE:TEB:CPM
TEB Room 128
1122 Town & Country Commons
Chesterfield, MO 63017-8293

 

Outreach

It is TEB's highest priority to communicate effectively with the diverse membership of the tax-advantaged bond community. TEB looks forward to working in partnership with state and local government officials, regulatory agencies, national governmental, industry, and professional associations, as well as your state and local affiliates and members. Please let us know if you have any requests for technical assistance or if you would like a speaker or panelist for your meeting, workshop, seminar or conference. We would also welcome the opportunity to assign a staff person to coordinate with your task forces or subcommittees or provide information for your newsletters or similar publications. Please feel free to link any of our materials to your websites as well. We welcome your suggestions concerning the type of materials you would like to see on this website in the future and the type of newsletters or publications that would be useful to you.

We welcome your suggestions concerning how we can better serve our customers.

Page Last Reviewed or Updated: 22-Nov-2013

The Free State Taxes And Federal

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