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Irs Amendment Form Instructions

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Irs Amendment Form Instructions

Irs amendment form instructions Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. Irs amendment form instructions Tax-free exchange of rental property occasionally used for personal purposes. Irs amendment form instructions Ordering forms and publications. Irs amendment form instructions Tax questions. Irs amendment form instructions Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. Irs amendment form instructions irs. Irs amendment form instructions gov/pub527. Irs amendment form instructions What's New Net Investment Income Tax (NIIT). Irs amendment form instructions  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). Irs amendment form instructions NIIT is a 3. Irs amendment form instructions 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Irs amendment form instructions Net investment income may include rental income and other income from passive activities. Irs amendment form instructions Use Form 8960, Net Investment Income Tax, to figure this tax. Irs amendment form instructions For more information on NIIT, go to IRS. Irs amendment form instructions gov and enter “Net Investment Income Tax” in the search box. Irs amendment form instructions Reminders Photographs of missing children. Irs amendment form instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs amendment form instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs amendment form instructions 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. Irs amendment form instructions Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. Irs amendment form instructions In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. Irs amendment form instructions First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. Irs amendment form instructions We will look at types of income and when each is reported, and at types of expenses and which are deductible. Irs amendment form instructions Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. Irs amendment form instructions Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. Irs amendment form instructions Special rental situations are grouped together in chapter 4. Irs amendment form instructions These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. Irs amendment form instructions Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. Irs amendment form instructions Sale or exchange of rental property. Irs amendment form instructions   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. Irs amendment form instructions Sale of main home used as rental property. Irs amendment form instructions   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. Irs amendment form instructions Tax-free exchange of rental property occasionally used for personal purposes. Irs amendment form instructions   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. Irs amendment form instructions   For information on the qualifying use standards, see Rev. Irs amendment form instructions Proc. Irs amendment form instructions 2008–16, 2008 IRB 547, at http://www. Irs amendment form instructions irs. Irs amendment form instructions gov/irb/2008-10_IRB/ar12. Irs amendment form instructions html . Irs amendment form instructions For more information on like-kind exchanges, see chapter 1 of Publication 544. Irs amendment form instructions Comments and suggestions. Irs amendment form instructions   We welcome your comments about this publication and your suggestions for future editions. Irs amendment form instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs amendment form instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs amendment form instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs amendment form instructions   You can send your comments from www. Irs amendment form instructions irs. Irs amendment form instructions gov/formspubs/. Irs amendment form instructions Click on “More Information” and then on “Comment on Tax Forms and Publications”. Irs amendment form instructions   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. Irs amendment form instructions Ordering forms and publications. Irs amendment form instructions   Visit www. Irs amendment form instructions irs. Irs amendment form instructions 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. Irs amendment form instructions Internal Revenue Service 1201 N. Irs amendment form instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs amendment form instructions   If you have a tax question, check the information available on IRS. Irs amendment form instructions gov or call 1-800-829-1040. Irs amendment form instructions We cannot answer tax questions sent to either of the above addresses. Irs amendment form instructions Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. Irs amendment form instructions Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Tropical Storm Maria in Puerto Rico

SP-FL-2011-15, Oct. 19, 2011

MIAMI — Victims of Tropical Storm Maria that began on Sept. 8, 2011 in parts of Puerto Rico may qualify for tax relief from the Internal Revenue Service.

The President has declared the following municipalities a federal disaster area: Juana Díaz, Naguabo and Yabucoa. Individuals who reside or have a business in these municipalities 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 Sept. 8, and on or before Nov. 7, have been postponed to Nov. 7, 2011. This includes previously obtained extensions to file 2010 returns and the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Sept. 8, and on or before Sept. 23, as long as the deposits are made by Sept. 23, 2011.

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 municipalities 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 Nov. 7 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 Sept. 8 and on or before Nov. 7.

The IRS also gives affected taxpayers until Nov. 7 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 Sept. 8 and on or before Nov. 7.

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 Sept. 8 and on or before Sept. 23 provided the taxpayer makes these deposits by Sept. 23.

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 “Puerto Rico/Tropical Storm Maria” 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 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

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The Irs Amendment Form Instructions

Irs amendment form instructions Publication 583 - Additional Material Prev  Up  Next   Home   More Online Publications