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Free taxes online Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Free taxes online Tax questions. Free taxes online Useful Items - You may want to see: Note. Free taxes online After 2013, Publication 590 will be split into two separate publications as follows. Free taxes online Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. Free taxes online This publication will include the rules for rollover and conversion contributions. Free taxes online Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. Free taxes online This publication will include the rules for required minimum distributions and IRA beneficiaries. Free taxes online What's New for 2013 Traditional IRA contribution and deduction limit. Free taxes online  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. Free taxes online If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. Free taxes online For more information, see How Much Can Be Contributed? in chapter 1. Free taxes online Roth IRA contribution limit. Free taxes online  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. Free taxes online If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. Free taxes online However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. Free taxes online For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. Free taxes online Modified AGI limit for traditional IRA contributions increased. Free taxes online  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Free taxes online If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. Free taxes online If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. Free taxes online See How Much Can You Deduct? in chapter 1. Free taxes online Modified AGI limit for Roth IRA contributions increased. Free taxes online  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. Free taxes online Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. Free taxes online You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. Free taxes online Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. Free taxes online You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. Free taxes online Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Free taxes online You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Free taxes online See Can You Contribute to a Roth IRA? in chapter 2. Free taxes online Net Investment Income Tax. Free taxes online  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). Free taxes online However, these distributions are taken into account when determining the modified adjusted gross income threshold. Free taxes online Distributions from a nonqualified retirement plan are included in net investment income. Free taxes online See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. Free taxes online Kay Bailey Hutchison Spousal IRA. Free taxes online . Free taxes online  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. Free taxes online There are no changes to the rules regarding these IRAs. Free taxes online See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. Free taxes online What's New for 2014 Modified AGI limit for traditional IRA contributions increased. Free taxes online  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Free taxes online If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. Free taxes online If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. Free taxes online Modified AGI limit for Roth IRA contributions increased. Free taxes online  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. Free taxes online Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. Free taxes online You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. Free taxes online Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. Free taxes online You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. Free taxes online Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Free taxes online You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Free taxes online Reminders Future developments. Free taxes online  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. Free taxes online irs. Free taxes online gov/pub590. Free taxes online Simplified employee pension (SEP). Free taxes online  SEP IRAs are not covered in this publication. Free taxes online They are covered in Publication 560, Retirement Plans for Small Business. Free taxes online Deemed IRAs. Free taxes online  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. Free taxes online If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. Free taxes online An employee's account can be treated as a traditional IRA or a Roth IRA. Free taxes online For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Free taxes online Contributions to both traditional and Roth IRAs. Free taxes online  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. Free taxes online Statement of required minimum distribution (RMD). Free taxes online  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. Free taxes online The report or offer must include the date by which the amount must be distributed. Free taxes online The report is due January 31 of the year in which the minimum distribution is required. Free taxes online It can be provided with the year-end fair market value statement that you normally get each year. Free taxes online No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. Free taxes online IRA interest. Free taxes online  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. Free taxes online Tax on your traditional IRA is generally deferred until you take a distribution. Free taxes online Do not report this interest on your return as tax-exempt interest. Free taxes online For more information on tax-exempt interest, see the instructions for your tax return. Free taxes online Photographs of missing children. Free taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free taxes online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free taxes online Introduction This publication discusses individual retirement arrangements (IRAs). Free taxes online An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. Free taxes online What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. Free taxes online In some cases, amounts are not taxed at all if distributed according to the rules. Free taxes online What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. Free taxes online It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. Free taxes online   It also explains the penalties and additional taxes that apply when the rules are not followed. Free taxes online To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. Free taxes online How to use this publication. Free taxes online   The rules that you must follow depend on which type of IRA you have. Free taxes online Use Table I-1 to help you determine which parts of this publication to read. Free taxes online Also use Table I-1 if you were referred to this publication from instructions to a form. Free taxes online Comments and suggestions. Free taxes online   We welcome your comments about this publication and your suggestions for future editions. Free taxes online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free taxes online   You can send your comments from www. Free taxes online irs. Free taxes online gov/formspubs/. Free taxes online Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free taxes online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free taxes online Ordering forms and publications. Free taxes online   Visit www. Free taxes online irs. Free taxes online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free taxes online Internal Revenue Service 1201 N. Free taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free taxes online   If you have a tax question, check the information available on IRS. Free taxes online gov or call 1-800-829-1040. Free taxes online We cannot answer tax questions sent to either of the above addresses. Free taxes online Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free taxes online 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. Free taxes online S. Free taxes online Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. Free taxes online Table I-1. Free taxes online Using This Publication IF you need information on . Free taxes online . Free taxes online . Free taxes online THEN see . Free taxes online . Free taxes online . Free taxes online traditional IRAs chapter 1. Free taxes online Roth IRAs chapter 2, and parts of  chapter 1. Free taxes online SIMPLE IRAs chapter 3. Free taxes online the credit for qualified retirement savings contributions (the saver's credit) chapter 4. Free taxes online how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. Free taxes online SEP IRAs and 401(k) plans Publication 560. Free taxes online Coverdell education savings accounts (formerly called education IRAs) Publication 970. Free taxes online IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. Free taxes online . Free taxes online . Free taxes online THEN see . Free taxes online . Free taxes online . Free taxes online first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. Free taxes online then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. Free taxes online and finally figure how much of your social security is taxable appendix B, worksheet 3. Free taxes online Table I-2. Free taxes online How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. Free taxes online Answers in the middle column apply to traditional IRAs. Free taxes online Answers in the right column apply to Roth IRAs. Free taxes online Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. Free taxes online You must not have reached age  70½ by the end of the year. Free taxes online See Who Can Open a Traditional IRA? in chapter 1. Free taxes online No. Free taxes online You can be any age. Free taxes online See Can You Contribute to a Roth IRA? in chapter 2. Free taxes online If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. Free taxes online For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. Free taxes online  There is no upper limit on how much you can earn and still contribute. Free taxes online See How Much Can Be Contributed? in chapter 1. Free taxes online Yes. Free taxes online For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. Free taxes online See How Much Can Be Contributed? and Table 2-1 in chapter 2. Free taxes online Can I deduct contributions to a Yes. Free taxes online You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. Free taxes online See How Much Can You Deduct? in chapter 1. Free taxes online No. Free taxes online You can never deduct contributions to a Roth IRA. Free taxes online See What Is a Roth IRA? in chapter 2. Free taxes online Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. Free taxes online In that case, you must file Form 8606. Free taxes online See Nondeductible Contributions in chapter 1. Free taxes online No. Free taxes online You do not have to file a form if you contribute to a Roth IRA. Free taxes online See Contributions not reported in chapter 2. Free taxes online Do I have to start taking distributions when I reach a certain age from a Yes. Free taxes online You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. Free taxes online See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. Free taxes online No. Free taxes online If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. Free taxes online See Are Distributions Taxable? in chapter 2. Free taxes online However, if you are the beneficiary of a Roth IRA, you may have to take distributions. Free taxes online See Distributions After Owner's Death in chapter 2. Free taxes online How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. Free taxes online See Are Distributions Taxable? in chapter 1. Free taxes online Distributions from a Roth IRA are not taxed as long as you meet certain criteria. Free taxes online See Are Distributions Taxable? in chapter 2. Free taxes online Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. Free taxes online If you have, file Form 8606. Free taxes online See Nondeductible Contributions in chapter 1. Free taxes online Yes. Free taxes online File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). Free taxes online Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-line Winds and Flooding in Kentucky

Updated 3/13/2012 to include Grayson, Larue, Ohio, Russell and Trimble counties.
Updated 3/12/2012 to include Magoffin and Wolfe counties.
Updated 3/9/2012 to include Bath, Campbell, Carroll, Grant, Martin, Montgomery and Rowan counties.

KY-2012-08, March 7, 2012

DETROIT — Victims of the severe storms, tornadoes, straight-line winds and flooding that started on Feb. 29, 2012 in parts of Kentucky may qualify for tax relief from the Internal Revenue Service.

The President has declared Bath, Campbell, Carroll, Grant, Grayson, Johnson, Kenton, Larue, Laurel, Lawrence, Magoffin, Martin, Menifee, Montgomery, Morgan, Ohio, Pendleton, Rowan, Russell, Trimble and Wolfe counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Kentucky, Severe Storms, Tornadoes, Straight-line Winds, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

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

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

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 30-Jan-2014

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Free taxes online Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. Free taxes online Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. Free taxes online A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. Free taxes online The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. Free taxes online A corporation. Free taxes online A fiscal year taxpayer. Free taxes online A dealer in securities or commodities required to register as such under the laws of the United States or a state. Free taxes online A real estate investment trust (as defined in section 856). Free taxes online An entity registered at all times during the tax year under the Investment Company Act of 1940. Free taxes online A common trust fund (as defined in section 584(a)). Free taxes online A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. Free taxes online Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). Free taxes online A REMIC. Free taxes online Note. Free taxes online A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. Free taxes online The request should be made of the nominee in the same manner as specified below for requesting information from the representative. Free taxes online How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. Free taxes online You can request information from the representative or issuer by telephone or mail. Free taxes online If only an address is listed in the directory, you must request the information in writing. Free taxes online Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. Free taxes online The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. Free taxes online The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. Free taxes online If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. Free taxes online Prev  Up  Next   Home   More Online Publications