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H&r Block 2011 Tax Return

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H&r Block 2011 Tax Return

H&r block 2011 tax return 5. H&r block 2011 tax return   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. H&r block 2011 tax return Making the election. H&r block 2011 tax return Form 3115. H&r block 2011 tax return Income TaxesAccrual of contested income taxes. H&r block 2011 tax return Employment Taxes Other TaxesAdditional Medicare Tax. H&r block 2011 tax return What's New Additional Medicare Tax. H&r block 2011 tax return  Beginning in 2013, you must withhold a 0. H&r block 2011 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H&r block 2011 tax return Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. H&r block 2011 tax return See Employment Taxes , and Self-employment tax , later. H&r block 2011 tax return Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. H&r block 2011 tax return You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. H&r block 2011 tax return Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. H&r block 2011 tax return When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. H&r block 2011 tax return This applies whether you use the cash method or an accrual method of accounting. H&r block 2011 tax return Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. H&r block 2011 tax return You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . H&r block 2011 tax return Limit on accrual of taxes. H&r block 2011 tax return   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. H&r block 2011 tax return However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. H&r block 2011 tax return Example. H&r block 2011 tax return Your state imposes a tax on personal property used in a trade or business conducted in the state. H&r block 2011 tax return This tax is assessed and becomes a lien as of July 1 (accrual date). H&r block 2011 tax return In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. H&r block 2011 tax return Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. H&r block 2011 tax return You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. H&r block 2011 tax return Uniform capitalization rules. H&r block 2011 tax return   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. H&r block 2011 tax return They also apply to certain taxpayers who acquire property for resale. H&r block 2011 tax return Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. H&r block 2011 tax return For more information, see chapter 1. H&r block 2011 tax return Carrying charges. H&r block 2011 tax return   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. H&r block 2011 tax return You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. H&r block 2011 tax return For more information, see chapter 7. H&r block 2011 tax return Refunds of taxes. H&r block 2011 tax return   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. H&r block 2011 tax return For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. H&r block 2011 tax return    You must include in income any interest you receive on tax refunds. H&r block 2011 tax return Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. H&r block 2011 tax return The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. H&r block 2011 tax return Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. H&r block 2011 tax return See Taxes for local benefits , later. H&r block 2011 tax return If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. H&r block 2011 tax return However, you can elect to ratably accrue the taxes during the year. H&r block 2011 tax return See Electing to ratably accrue , later. H&r block 2011 tax return Taxes for local benefits. H&r block 2011 tax return   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. H&r block 2011 tax return These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. H&r block 2011 tax return You should increase the basis of your property by the amount of the assessment. H&r block 2011 tax return   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. H&r block 2011 tax return If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. H&r block 2011 tax return Example. H&r block 2011 tax return To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. H&r block 2011 tax return The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. H&r block 2011 tax return The city is paying the principal and interest with the annual payments made by the property owners. H&r block 2011 tax return The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. H&r block 2011 tax return The part of the payments used to pay the interest charges on the bonds is deductible as taxes. H&r block 2011 tax return Charges for services. H&r block 2011 tax return   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. H&r block 2011 tax return Purchase or sale of real estate. H&r block 2011 tax return   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. H&r block 2011 tax return   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. H&r block 2011 tax return Treat the seller as paying the taxes up to but not including the date of sale. H&r block 2011 tax return Treat the buyer as paying the taxes beginning with the date of sale. H&r block 2011 tax return You can usually find this information on the settlement statement you received at closing. H&r block 2011 tax return   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. H&r block 2011 tax return Example. H&r block 2011 tax return Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. H&r block 2011 tax return He has not elected to ratably accrue property taxes. H&r block 2011 tax return November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. H&r block 2011 tax return He sold the property on June 30, 2013. H&r block 2011 tax return Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. H&r block 2011 tax return He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. H&r block 2011 tax return Electing to ratably accrue. H&r block 2011 tax return   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. H&r block 2011 tax return Example. H&r block 2011 tax return Juan Sanchez is a calendar year taxpayer who uses an accrual method. H&r block 2011 tax return His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. H&r block 2011 tax return July 1 is the assessment and lien date. H&r block 2011 tax return If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. H&r block 2011 tax return Separate elections. H&r block 2011 tax return   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. H&r block 2011 tax return Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. H&r block 2011 tax return See Form 3115 , later. H&r block 2011 tax return Making the election. H&r block 2011 tax return   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. H&r block 2011 tax return The statement should show all the following items. H&r block 2011 tax return The trades or businesses to which the election applies and the accounting method or methods used. H&r block 2011 tax return The period to which the taxes relate. H&r block 2011 tax return The computation of the real estate tax deduction for that first year. H&r block 2011 tax return   Generally, you must file your return by the due date (including extensions). H&r block 2011 tax return However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). H&r block 2011 tax return Attach the statement to the amended return and write “Filed pursuant to section 301. H&r block 2011 tax return 9100-2” on the statement. H&r block 2011 tax return File the amended return at the same address where you filed the original return. H&r block 2011 tax return Form 3115. H&r block 2011 tax return    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. H&r block 2011 tax return For more information, including applicable time frames for filing, see the Instructions for Form 3115. H&r block 2011 tax return Note. H&r block 2011 tax return If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. H&r block 2011 tax return R. H&r block 2011 tax return B. H&r block 2011 tax return 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. H&r block 2011 tax return R. H&r block 2011 tax return B. H&r block 2011 tax return 689, and Revenue Procedure 2012-20, 2012-14 I. H&r block 2011 tax return R. H&r block 2011 tax return B. H&r block 2011 tax return 700, or any successor. H&r block 2011 tax return Revenue Procedure 2011-14 is available at  www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/irb/2011-04IRB/ar08. H&r block 2011 tax return html. H&r block 2011 tax return Income Taxes This section discusses federal, state, local, and foreign income taxes. H&r block 2011 tax return Federal income taxes. H&r block 2011 tax return   You cannot deduct federal income taxes. H&r block 2011 tax return State and local income taxes. H&r block 2011 tax return   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. H&r block 2011 tax return An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). H&r block 2011 tax return   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. H&r block 2011 tax return Accrual of contested income taxes. H&r block 2011 tax return   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. H&r block 2011 tax return   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. H&r block 2011 tax return You cannot deduct them in the year in which the liability is finally determined. H&r block 2011 tax return    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. H&r block 2011 tax return Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. H&r block 2011 tax return   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. H&r block 2011 tax return You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. H&r block 2011 tax return For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. H&r block 2011 tax return Foreign income taxes. H&r block 2011 tax return   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. H&r block 2011 tax return S. H&r block 2011 tax return possession. H&r block 2011 tax return However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. H&r block 2011 tax return S. H&r block 2011 tax return tax under the foreign earned income exclusion or the foreign housing exclusion. H&r block 2011 tax return For information on these exclusions, see Publication 54, Tax Guide for U. H&r block 2011 tax return S. H&r block 2011 tax return Citizens and Resident Aliens Abroad. H&r block 2011 tax return For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. H&r block 2011 tax return Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. H&r block 2011 tax return Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. H&r block 2011 tax return You may also need to pay certain employment taxes from your own funds. H&r block 2011 tax return These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. H&r block 2011 tax return Note. H&r block 2011 tax return Additional Medicare Tax is only imposed on the employee. H&r block 2011 tax return There is no employer share of Additional Medicare Tax. H&r block 2011 tax return Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. H&r block 2011 tax return You can deduct the employment taxes you must pay from your own funds as taxes. H&r block 2011 tax return Example. H&r block 2011 tax return You pay your employee $18,000 a year. H&r block 2011 tax return However, after you withhold various taxes, your employee receives $14,500. H&r block 2011 tax return You also pay an additional $1,500 in employment taxes. H&r block 2011 tax return You should deduct the full $18,000 as wages. H&r block 2011 tax return You can deduct the $1,500 you pay from your own funds as taxes. H&r block 2011 tax return For more information on employment taxes, see Publication 15 (Circular E). H&r block 2011 tax return Unemployment fund taxes. H&r block 2011 tax return   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. H&r block 2011 tax return Deduct these payments as taxes. H&r block 2011 tax return Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. H&r block 2011 tax return Excise taxes. H&r block 2011 tax return   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. H&r block 2011 tax return However, see Fuel taxes , later. H&r block 2011 tax return   For more information on excise taxes, see Publication 510. H&r block 2011 tax return Franchise taxes. H&r block 2011 tax return   You can deduct corporate franchise taxes as a business expense. H&r block 2011 tax return Fuel taxes. H&r block 2011 tax return   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. H&r block 2011 tax return Do not deduct these taxes as a separate item. H&r block 2011 tax return   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. H&r block 2011 tax return For more information, see Publication 510. H&r block 2011 tax return Occupational taxes. H&r block 2011 tax return   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. H&r block 2011 tax return Personal property tax. H&r block 2011 tax return   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. H&r block 2011 tax return Sales tax. H&r block 2011 tax return   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. H&r block 2011 tax return If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. H&r block 2011 tax return If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. H&r block 2011 tax return If the property is depreciable, add the sales tax to the basis for depreciation. H&r block 2011 tax return For more information on basis, see Publication 551. H&r block 2011 tax return    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. H&r block 2011 tax return Also, do not include these taxes in gross receipts or sales. H&r block 2011 tax return Self-employment tax. H&r block 2011 tax return   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. H&r block 2011 tax return This deduction only affects your income tax. H&r block 2011 tax return It does not affect your net earnings from self-employment or your self-employment tax. H&r block 2011 tax return   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). H&r block 2011 tax return   For more information on self-employment tax, see Publication 334. H&r block 2011 tax return Additional Medicare Tax. H&r block 2011 tax return   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. H&r block 2011 tax return See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. H&r block 2011 tax return Prev  Up  Next   Home   More Online Publications
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The H&r Block 2011 Tax Return

H&r block 2011 tax return Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. H&r block 2011 tax return Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). H&r block 2011 tax return Definitions The following definitions are used throughout this publication. H&r block 2011 tax return Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. H&r block 2011 tax return See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. H&r block 2011 tax return Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. H&r block 2011 tax return You will need to know this date when using this publication for the various tax provisions. H&r block 2011 tax return Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. H&r block 2011 tax return Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. H&r block 2011 tax return 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. H&r block 2011 tax return 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. H&r block 2011 tax return 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. H&r block 2011 tax return 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. H&r block 2011 tax return 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. H&r block 2011 tax return Charles, Stone, Taney, Vernon, and Webster. H&r block 2011 tax return 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. H&r block 2011 tax return 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. H&r block 2011 tax return *For more details, go to www. H&r block 2011 tax return fema. H&r block 2011 tax return gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. H&r block 2011 tax return Charitable Giving Incentives. H&r block 2011 tax return Net Operating Losses. H&r block 2011 tax return Education Credits. H&r block 2011 tax return Recapture of Federal Mortgage Subsidy. H&r block 2011 tax return Tax Relief for Temporary Relocation. H&r block 2011 tax return Employee Retention Credit. H&r block 2011 tax return Employer Housing Credit and Exclusion. H&r block 2011 tax return Demolition and Clean-up Costs. H&r block 2011 tax return Increase in Rehabilitation Credit. H&r block 2011 tax return Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. H&r block 2011 tax return Clair, and Scott. H&r block 2011 tax return 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. H&r block 2011 tax return 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. H&r block 2011 tax return 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. H&r block 2011 tax return 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. H&r block 2011 tax return 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. H&r block 2011 tax return 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. H&r block 2011 tax return Genevieve, St. H&r block 2011 tax return Louis, the Independent City of St. H&r block 2011 tax return Louis, Scott, Sullivan, and Worth. H&r block 2011 tax return 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. H&r block 2011 tax return 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. H&r block 2011 tax return 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. H&r block 2011 tax return 06/05/2008through07/25/2008 Wisconsin Lafayette. H&r block 2011 tax return * For more details, go to www. H&r block 2011 tax return fema. H&r block 2011 tax return gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. H&r block 2011 tax return Individuals. H&r block 2011 tax return   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. H&r block 2011 tax return A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. H&r block 2011 tax return   A qualified contribution must also meet all of the following requirements. H&r block 2011 tax return Be paid after May 1, 2008, and before January 1, 2009. H&r block 2011 tax return The contribution must be for relief efforts in one or more Midwestern disaster areas. H&r block 2011 tax return Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. H&r block 2011 tax return   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. H&r block 2011 tax return You can carry over any contributions you are not able to deduct for 2008 because of this limit. H&r block 2011 tax return In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. H&r block 2011 tax return Exception. H&r block 2011 tax return   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. H&r block 2011 tax return Corporations. H&r block 2011 tax return   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. H&r block 2011 tax return Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. H&r block 2011 tax return The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. H&r block 2011 tax return Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. H&r block 2011 tax return Partners and shareholders. H&r block 2011 tax return   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. H&r block 2011 tax return More information. H&r block 2011 tax return   For more information, see Publication 526 or Publication 542, Corporations. H&r block 2011 tax return Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. H&r block 2011 tax return Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. H&r block 2011 tax return The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. H&r block 2011 tax return 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. H&r block 2011 tax return 41 cents per mile for the period July 1 through December 31, 2008. H&r block 2011 tax return Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. H&r block 2011 tax return You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. H&r block 2011 tax return You cannot claim a deduction or credit for amounts you exclude. H&r block 2011 tax return You must keep records of miles driven, time, place (or use), and purpose of the mileage. H&r block 2011 tax return The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. H&r block 2011 tax return 50. H&r block 2011 tax return 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. H&r block 2011 tax return 58. H&r block 2011 tax return 5 cents per mile for the period July 1 through December 31, 2008. H&r block 2011 tax return Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. H&r block 2011 tax return The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. H&r block 2011 tax return For more information, see Publication 547. H&r block 2011 tax return Limits on personal casualty or theft losses. H&r block 2011 tax return   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. H&r block 2011 tax return Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. H&r block 2011 tax return When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. H&r block 2011 tax return A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. H&r block 2011 tax return When to deduct the loss. H&r block 2011 tax return   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. H&r block 2011 tax return However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. H&r block 2011 tax return Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. H&r block 2011 tax return   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. H&r block 2011 tax return Cross out “2008” and enter “2007” at the top of Form 4684. H&r block 2011 tax return Time limit for making election. H&r block 2011 tax return   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. H&r block 2011 tax return The due date (without extensions) for filing your 2008 income tax return. H&r block 2011 tax return The due date (with extensions) for filing your 2007 income tax return. H&r block 2011 tax return Example. H&r block 2011 tax return If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. H&r block 2011 tax return Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. H&r block 2011 tax return 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. H&r block 2011 tax return 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 federally declared disaster area). H&r block 2011 tax return However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. H&r block 2011 tax return For more information, see the Instructions for Form 4684. H&r block 2011 tax return Net Operating Losses This benefit applies only to the counties in Table 1. H&r block 2011 tax return Qualified disaster recovery assistance loss. H&r block 2011 tax return   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. H&r block 2011 tax return However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. H&r block 2011 tax return In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. H&r block 2011 tax return   A qualified disaster 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 disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster 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 on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. H&r block 2011 tax return Qualified disaster recovery assistance casualty loss. H&r block 2011 tax return   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. H&r block 2011 tax return For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. H&r block 2011 tax return Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. H&r block 2011 tax return More information. H&r block 2011 tax return   For more information on NOLs, see Publication 536 or Publication 542, Corporations. H&r block 2011 tax return IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. H&r block 2011 tax return Definitions Qualified disaster recovery assistance distribution. H&r block 2011 tax return   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. H&r block 2011 tax return The distribution was made on or after the applicable disaster date and before January 1, 2010. H&r block 2011 tax return Your main home was located in a Midwestern disaster area on the applicable disaster date. H&r block 2011 tax return You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. H&r block 2011 tax return 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. H&r block 2011 tax return   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 disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. H&r block 2011 tax return Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. H&r block 2011 tax return   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. H&r block 2011 tax return 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 can allocate the $100,000 limit among the plans any way you choose. H&r block 2011 tax return   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. H&r block 2011 tax return Eligible retirement plan. H&r block 2011 tax return   An eligible retirement plan can be any of the following. H&r block 2011 tax return A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). H&r block 2011 tax return A qualified annuity plan. H&r block 2011 tax return A tax-sheltered annuity contract. H&r block 2011 tax return A governmental section 457 deferred compensation plan. H&r block 2011 tax return A traditional, SEP, SIMPLE, or Roth IRA. H&r block 2011 tax return Main home. H&r block 2011 tax return   Generally, your main home is the home where you live most of the time. H&r block 2011 tax return A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. H&r block 2011 tax return Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. H&r block 2011 tax return Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. H&r block 2011 tax return However, if you elect, you can include the entire distribution in your income in the year it was received. H&r block 2011 tax return Qualified disaster 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). H&r block 2011 tax return However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. H&r block 2011 tax return For more information, see Form 8930. H&r block 2011 tax return Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. H&r block 2011 tax return If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. H&r block 2011 tax return Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. H&r block 2011 tax return However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. H&r block 2011 tax return You have three years from the day after the date you received the distribution to make a repayment. H&r block 2011 tax return Amounts that are repaid are treated as a qualified rollover and are not included in income. H&r block 2011 tax return Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. H&r block 2011 tax return See Form 8930 for more information on how to report repayments. H&r block 2011 tax return Exceptions. H&r block 2011 tax return   You cannot repay the following types of distributions. H&r block 2011 tax return Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). H&r block 2011 tax return Required minimum distributions. H&r block 2011 tax return 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. H&r block 2011 tax return Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. H&r block 2011 tax return If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. H&r block 2011 tax return For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. H&r block 2011 tax return To be a qualified distribution, the distribution must meet all of the following requirements. H&r block 2011 tax return 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. H&r block 2011 tax return The distribution was received after the date that was 6 months before the day after the applicable disaster date. H&r block 2011 tax return The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. H&r block 2011 tax return Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. H&r block 2011 tax return Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. H&r block 2011 tax return A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. H&r block 2011 tax return You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. H&r block 2011 tax return Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. H&r block 2011 tax return The following benefits are available to qualified individuals. H&r block 2011 tax return Increases to the limits for distributions treated as loans from employer plans. H&r block 2011 tax return A 1-year suspension for payments due on plan loans. H&r block 2011 tax return Qualified individual. H&r block 2011 tax return   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. H&r block 2011 tax return 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. H&r block 2011 tax return Limits on plan loans. H&r block 2011 tax return   The $50,000 limit for distributions treated as plan loans is increased to $100,000. H&r block 2011 tax return In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. H&r block 2011 tax return If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. H&r block 2011 tax return One-year suspension of loan payments. H&r block 2011 tax return   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. H&r block 2011 tax return To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. H&r block 2011 tax return Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. H&r block 2011 tax return You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. H&r block 2011 tax return Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. H&r block 2011 tax return Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. H&r block 2011 tax return Earned income. H&r block 2011 tax return    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. H&r block 2011 tax return If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. H&r block 2011 tax return Joint returns. H&r block 2011 tax return   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. H&r block 2011 tax return If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. H&r block 2011 tax return Making the election. H&r block 2011 tax return   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. H&r block 2011 tax return However, you can make the election for the additional child tax credit even if you do not take the EIC. H&r block 2011 tax return   Electing to use your 2007 earned income can increase or decrease your EIC. H&r block 2011 tax return Take the following steps to decide whether to make the election. H&r block 2011 tax return Figure your 2008 EIC using your 2007 earned income. H&r block 2011 tax return Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. H&r block 2011 tax return Add the results of (1) and (2). H&r block 2011 tax return Figure your 2008 EIC using your 2008 earned income. H&r block 2011 tax return Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. H&r block 2011 tax return Add the results of (4) and (5). H&r block 2011 tax return Compare the results of (3) and (6). H&r block 2011 tax return If (3) is larger than (6), it is to your benefit to make the election. H&r block 2011 tax return If (3) is equal to or smaller than (6), making the election will not help you. H&r block 2011 tax return   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. H&r block 2011 tax return   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. H&r block 2011 tax return Getting your 2007 tax return information. H&r block 2011 tax return   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. H&r block 2011 tax return You can also get this information by visiting the IRS website at www. H&r block 2011 tax return irs. H&r block 2011 tax return gov. H&r block 2011 tax return   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. H&r block 2011 tax return See Request for Copy or Transcript of Tax Return on page 11. H&r block 2011 tax return Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. H&r block 2011 tax return You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. H&r block 2011 tax return The additional exemption amount is claimed on Form 8914. H&r block 2011 tax return You can claim an additional exemption amount only one time for a specific individual. H&r block 2011 tax return If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. H&r block 2011 tax return The maximum additional exemption amount you can claim for all displaced individuals is $2,000. H&r block 2011 tax return Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. H&r block 2011 tax return The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. H&r block 2011 tax return If married filing separately, the $2,000 can be divided in $500 increments between the spouses. H&r block 2011 tax return For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. H&r block 2011 tax return If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. H&r block 2011 tax return In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). H&r block 2011 tax return To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. H&r block 2011 tax return If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. H&r block 2011 tax return You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. H&r block 2011 tax return You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. H&r block 2011 tax return Food, clothing, or personal items consumed or used by the displaced individual. H&r block 2011 tax return Reimbursement for the cost of any long distance telephone calls made by the displaced individual. H&r block 2011 tax return Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. H&r block 2011 tax return However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. H&r block 2011 tax return Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. H&r block 2011 tax return For more information, see Form 8914. H&r block 2011 tax return Education Credits This benefit applies only to the counties in Table 1. H&r block 2011 tax return The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. H&r block 2011 tax return The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. H&r block 2011 tax return The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. H&r block 2011 tax return The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. H&r block 2011 tax return This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. H&r block 2011 tax return In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. H&r block 2011 tax return Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. H&r block 2011 tax return For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. H&r block 2011 tax return For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. H&r block 2011 tax return The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. H&r block 2011 tax return The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. H&r block 2011 tax return You will need to contact the eligible educational institution for qualified room and board costs. H&r block 2011 tax return For more information, see Form 8863. H&r block 2011 tax return See Form 8917 for the tuition and fees deduction. H&r block 2011 tax return Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. H&r block 2011 tax return Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. H&r block 2011 tax return However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. H&r block 2011 tax return This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. H&r block 2011 tax return Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. H&r block 2011 tax return Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. H&r block 2011 tax return If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. H&r block 2011 tax return 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. H&r block 2011 tax return This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. H&r block 2011 tax return You may also have to reduce certain tax attributes by the amount excluded. H&r block 2011 tax return For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). H&r block 2011 tax return Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. H&r block 2011 tax return The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. H&r block 2011 tax return However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. H&r block 2011 tax return The IRS has exercised this authority as follows. H&r block 2011 tax return In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. H&r block 2011 tax return In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. H&r block 2011 tax return You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. H&r block 2011 tax return Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. H&r block 2011 tax return An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. H&r block 2011 tax return The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). H&r block 2011 tax return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). H&r block 2011 tax return Use Form 5884-A to claim the credit. H&r block 2011 tax return Employers affected by the severe storms, tornadoes, or flooding. H&r block 2011 tax return   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. H&r block 2011 tax return Eligible employer. H&r block 2011 tax return   For this purpose, an eligible employer is any employer who meets all of the following. H&r block 2011 tax return Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. H&r block 2011 tax return Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. H&r block 2011 tax return Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. H&r block 2011 tax return Eligible employee. H&r block 2011 tax return   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. H&r block 2011 tax return An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. H&r block 2011 tax return Qualified wages. H&r block 2011 tax return   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, 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 the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. H&r block 2011 tax return In addition, the wages must have been paid or incurred after the applicable disaster date. H&r block 2011 tax return    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. H&r block 2011 tax return    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). H&r block 2011 tax return Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. H&r block 2011 tax return Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. H&r block 2011 tax return   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. H&r block 2011 tax return For a special rule that applies to railroad employees, see section 51(h)(1)(B). H&r block 2011 tax return   Qualified wages do not include the following. H&r block 2011 tax return Wages paid to your dependent or a related individual. H&r block 2011 tax return See section 51(i)(1). H&r block 2011 tax return 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. H&r block 2011 tax return Wages for services of replacement workers during a strike or lockout. H&r block 2011 tax return   For more information, see Form 5884-A. H&r block 2011 tax return Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. H&r block 2011 tax return An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. H&r block 2011 tax return The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. H&r block 2011 tax return The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). H&r block 2011 tax return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). H&r block 2011 tax return The employer must use Form 5884-A to claim the credit. H&r block 2011 tax return A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. H&r block 2011 tax return The employee cannot be your dependent or a related individual. H&r block 2011 tax return See section 51(i)(1). H&r block 2011 tax return For more information, see Form 5884-A. H&r block 2011 tax return Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. H&r block 2011 tax return You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. H&r block 2011 tax return Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern 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. H&r block 2011 tax return Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. H&r block 2011 tax return Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. H&r block 2011 tax return The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. H&r block 2011 tax return For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. H&r block 2011 tax return For certified historic structures, the credit percentage is increased from 20% to 26%. H&r block 2011 tax return For more information, see Form 3468, Investment Credit. H&r block 2011 tax return Request for Copy or Transcript of Tax Return Request for copy of tax return. H&r block 2011 tax return   You can use Form 4506 to order a copy of your tax return. H&r block 2011 tax return Generally, there is a $57 fee for requesting each copy of a tax return. H&r block 2011 tax return If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. H&r block 2011 tax return Request for transcript of tax return. H&r block 2011 tax return   You can use Form 4506-T to order a free transcript of your tax return. H&r block 2011 tax return A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. H&r block 2011 tax return You can also call 1-800-829-1040 to order a transcript. H&r block 2011 tax return How To Get Tax Help Special IRS assistance. H&r block 2011 tax return   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. H&r block 2011 tax return We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. H&r block 2011 tax return Call 1-866-562-5227 Monday through FridayIn English–7 a. H&r block 2011 tax return m. H&r block 2011 tax return to 10 p. H&r block 2011 tax return m. H&r block 2011 tax return local timeIn Spanish–8 a. H&r block 2011 tax return m. H&r block 2011 tax return to 9:30 p. H&r block 2011 tax return m. H&r block 2011 tax return local time   The IRS website at www. H&r block 2011 tax return irs. H&r block 2011 tax return gov has notices and other tax relief information. H&r block 2011 tax return Check it periodically for any new guidance. H&r block 2011 tax return 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. H&r block 2011 tax return By selecting the method that is best for you, you will have quick and easy access to tax help. H&r block 2011 tax return Contacting your Taxpayer Advocate. H&r block 2011 tax return   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. H&r block 2011 tax return Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. H&r block 2011 tax return Our service is free, confidential, and tailored to meet your needs. H&r block 2011 tax return You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. H&r block 2011 tax return TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. H&r block 2011 tax return This includes businesses as well as individuals. H&r block 2011 tax return TAS employees know the IRS and how to navigate it. H&r block 2011 tax return We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. H&r block 2011 tax return TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. H&r block 2011 tax return You can call your local advocate, whose number is in your phone book, in Pub. H&r block 2011 tax return 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/advocate. H&r block 2011 tax return You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. H&r block 2011 tax return You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. H&r block 2011 tax return taxtoolkit. H&r block 2011 tax return irs. H&r block 2011 tax return gov. H&r block 2011 tax return Low Income Taxpayer Clinics (LITCs). H&r block 2011 tax return   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. H&r block 2011 tax return LITCs are independent from the IRS. H&r block 2011 tax return Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. H&r block 2011 tax return If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. H&r block 2011 tax return For more information, see Publication 4134, Low Income Taxpayer Clinic List. H&r block 2011 tax return This publication is available at www. H&r block 2011 tax return irs. H&r block 2011 tax return gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. H&r block 2011 tax return Free tax services. H&r block 2011 tax return   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. H&r block 2011 tax return It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. H&r block 2011 tax return It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. H&r block 2011 tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. H&r block 2011 tax return Free help with your return. H&r block 2011 tax return   Free help in preparing your return is available nationwide from IRS-trained volunteers. H&r block 2011 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. H&r block 2011 tax return Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. H&r block 2011 tax return To find the nearest VITA or TCE site, call 1-800-829-1040. H&r block 2011 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block 2011 tax return To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. H&r block 2011 tax return aarp. H&r block 2011 tax return org/money/taxaide. H&r block 2011 tax return   For more information on these programs, go to www. H&r block 2011 tax return irs. H&r block 2011 tax return gov and enter keyword “VITA” in the upper right-hand corner. H&r block 2011 tax return Internet. H&r block 2011 tax return You can access the IRS website at www. H&r block 2011 tax return irs. H&r block 2011 tax return gov 24 hours a day, 7 days a week to: E-file your return. H&r block 2011 tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. H&r block 2011 tax return Check the status of your 2009 refund. H&r block 2011 tax return Go to www. H&r block 2011 tax return irs. H&r block 2011 tax return gov and click on Where's My Refund. H&r block 2011 tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. H&r block 2011 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H&r block 2011 tax return Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. H&r block 2011 tax return Download forms, instructions, and publications. H&r block 2011 tax return Order IRS products online. H&r block 2011 tax return Research your tax questions online. H&r block 2011 tax return Search publications online by topic or keyword. H&r block 2011 tax return Use the online Internal Revenue Code, Regulations, or other official guidance. H&r block 2011 tax return View Internal Revenue Bulletins (IRBs) published in the last few years. H&r block 2011 tax return Figure your withholding allowances using the withholding calculator online at www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/individuals. H&r block 2011 tax return Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. H&r block 2011 tax return Sign up to receive local and national tax news by email. H&r block 2011 tax return Get information on starting and operating a small business. H&r block 2011 tax return Phone. H&r block 2011 tax return Many services are available by phone. H&r block 2011 tax return Ordering forms, instructions, and publications. H&r block 2011 tax return Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. H&r block 2011 tax return You should receive your order within 10 days. H&r block 2011 tax return Asking tax questions. H&r block 2011 tax return Call the IRS with your tax questions at 1-800-829-1040. H&r block 2011 tax return Solving problems. H&r block 2011 tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. H&r block 2011 tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. H&r block 2011 tax return Call your local Taxpayer Assistance Center for an appointment. H&r block 2011 tax return To find the number, go to www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H&r block 2011 tax return TTY/TDD equipment. H&r block 2011 tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. H&r block 2011 tax return TeleTax topics. H&r block 2011 tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. H&r block 2011 tax return Refund information. H&r block 2011 tax return To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). H&r block 2011 tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. H&r block 2011 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H&r block 2011 tax return Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. H&r block 2011 tax return Refunds are sent out weekly on Fridays. H&r block 2011 tax return If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. H&r block 2011 tax return Other refund information. H&r block 2011 tax return To check the status of a prior year refund or amended return refund, call 1-800-829-1954. H&r block 2011 tax return Evaluating the quality of our telephone services. H&r block 2011 tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. H&r block 2011 tax return One method is for a second IRS representative to listen in on or record random telephone calls. H&r block 2011 tax return Another is to ask some callers to complete a short survey at the end of the call. H&r block 2011 tax return Walk-in. H&r block 2011 tax return Many products and services are available on a walk-in basis. H&r block 2011 tax return Products. H&r block 2011 tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block 2011 tax return 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. H&r block 2011 tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. H&r block 2011 tax return Services. H&r block 2011 tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. H&r block 2011 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H&r block 2011 tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are 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. H&r block 2011 tax return No appointment is necessary—just walk in. H&r block 2011 tax return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. H&r block 2011 tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. H&r block 2011 tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. H&r block 2011 tax return All other issues will be handled without an appointment. H&r block 2011 tax return To find the number of your local office, go to www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H&r block 2011 tax return Mail. H&r block 2011 tax return You can send your order for forms, instructions, and publications to the address below. H&r block 2011 tax return You should receive a response within 10 days after your request is received. H&r block 2011 tax return Internal Revenue Service1201 N. H&r block 2011 tax return Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. H&r block 2011 tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. H&r block 2011 tax return Prior-year forms, instructions, and publications. H&r block 2011 tax return Tax Map: an electronic research tool and finding aid. H&r block 2011 tax return Tax law frequently asked questions. H&r block 2011 tax return Tax Topics from the IRS telephone response system. H&r block 2011 tax return Internal Revenue Code—Title 26 of the U. H&r block 2011 tax return S. H&r block 2011 tax return Code. H&r block 2011 tax return Fill-in, print, and save features for most tax forms. H&r block 2011 tax return Internal Revenue Bulletins. H&r block 2011 tax return Toll-free and email technical support. H&r block 2011 tax return Two releases during the year. H&r block 2011 tax return – The first release will ship the beginning of January 2010. H&r block 2011 tax return – The final release will ship the beginning of March 2010. H&r block 2011 tax return Purchase the DVD from National Technical Information Service (NTIS) at www. H&r block 2011 tax return irs. H&r block 2011 tax return gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). H&r block 2011 tax return Prev  Up  Next   Home   More Online Publications