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Prior Tax

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Prior Tax

Prior tax 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. Prior tax 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). Prior tax Definitions The following definitions are used throughout this publication. Prior tax 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. Prior tax See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Prior tax 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. Prior tax You will need to know this date when using this publication for the various tax provisions. Prior tax Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Prior tax 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. Prior tax 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. Prior tax 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. Prior tax 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. Prior tax 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Prior tax 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. Prior tax Charles, Stone, Taney, Vernon, and Webster. Prior tax 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. Prior tax 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. Prior tax *For more details, go to www. Prior tax fema. Prior tax 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. Prior tax Charitable Giving Incentives. Prior tax Net Operating Losses. Prior tax Education Credits. Prior tax Recapture of Federal Mortgage Subsidy. Prior tax Tax Relief for Temporary Relocation. Prior tax Employee Retention Credit. Prior tax Employer Housing Credit and Exclusion. Prior tax Demolition and Clean-up Costs. Prior tax Increase in Rehabilitation Credit. Prior tax Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Prior tax Clair, and Scott. Prior tax 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Prior tax 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Prior tax 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. Prior tax 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Prior tax 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Prior tax 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. Prior tax Genevieve, St. Prior tax Louis, the Independent City of St. Prior tax Louis, Scott, Sullivan, and Worth. Prior tax 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Prior tax 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. Prior tax 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Prior tax 06/05/2008through07/25/2008 Wisconsin Lafayette. Prior tax * For more details, go to www. Prior tax fema. Prior tax gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Prior tax Individuals. Prior tax   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Prior tax 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. Prior tax   A qualified contribution must also meet all of the following requirements. Prior tax Be paid after May 1, 2008, and before January 1, 2009. Prior tax The contribution must be for relief efforts in one or more Midwestern disaster areas. Prior tax 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. Prior tax   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Prior tax You can carry over any contributions you are not able to deduct for 2008 because of this limit. Prior tax In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Prior tax Exception. Prior tax   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. Prior tax Corporations. Prior tax   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. Prior tax 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. Prior tax 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. Prior tax Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. Prior tax Partners and shareholders. Prior tax   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. Prior tax More information. Prior tax   For more information, see Publication 526 or Publication 542, Corporations. Prior tax Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Prior tax Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Prior tax 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. Prior tax 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Prior tax 41 cents per mile for the period July 1 through December 31, 2008. Prior tax Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Prior tax 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. Prior tax You cannot claim a deduction or credit for amounts you exclude. Prior tax You must keep records of miles driven, time, place (or use), and purpose of the mileage. Prior tax The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Prior tax 50. Prior tax 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Prior tax 58. Prior tax 5 cents per mile for the period July 1 through December 31, 2008. Prior tax Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Prior tax 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. Prior tax For more information, see Publication 547. Prior tax Limits on personal casualty or theft losses. Prior tax   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. Prior tax 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. Prior tax When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Prior tax 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. Prior tax When to deduct the loss. Prior tax   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Prior tax However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. Prior tax Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Prior tax   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. Prior tax Cross out “2008” and enter “2007” at the top of Form 4684. Prior tax Time limit for making election. Prior tax   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Prior tax The due date (without extensions) for filing your 2008 income tax return. Prior tax The due date (with extensions) for filing your 2007 income tax return. Prior tax Example. Prior tax 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. Prior tax Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Prior tax 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. Prior tax 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). Prior tax 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. Prior tax For more information, see the Instructions for Form 4684. Prior tax Net Operating Losses This benefit applies only to the counties in Table 1. Prior tax Qualified disaster recovery assistance loss. Prior tax   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Prior tax 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. Prior tax In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Prior tax   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. Prior tax Qualified disaster recovery assistance casualty loss. Prior tax   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. Prior tax 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. Prior tax 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. Prior tax More information. Prior tax   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Prior tax 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. Prior tax Definitions Qualified disaster recovery assistance distribution. Prior tax   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. Prior tax The distribution was made on or after the applicable disaster date and before January 1, 2010. Prior tax Your main home was located in a Midwestern disaster area on the applicable disaster date. Prior tax 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. Prior tax 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. Prior tax   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. Prior tax Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Prior tax   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Prior tax 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. Prior tax   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. Prior tax Eligible retirement plan. Prior tax   An eligible retirement plan can be any of the following. Prior tax A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Prior tax A qualified annuity plan. Prior tax A tax-sheltered annuity contract. Prior tax A governmental section 457 deferred compensation plan. Prior tax A traditional, SEP, SIMPLE, or Roth IRA. Prior tax Main home. Prior tax   Generally, your main home is the home where you live most of the time. Prior tax A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Prior tax Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Prior tax Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Prior tax However, if you elect, you can include the entire distribution in your income in the year it was received. Prior tax 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). Prior tax 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. Prior tax For more information, see Form 8930. Prior tax Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Prior tax 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. Prior tax Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Prior tax However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Prior tax You have three years from the day after the date you received the distribution to make a repayment. Prior tax Amounts that are repaid are treated as a qualified rollover and are not included in income. Prior tax Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Prior tax See Form 8930 for more information on how to report repayments. Prior tax Exceptions. Prior tax   You cannot repay the following types of distributions. Prior tax Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Prior tax Required minimum distributions. Prior tax 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. Prior tax 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. Prior tax 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. Prior tax For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Prior tax To be a qualified distribution, the distribution must meet all of the following requirements. Prior tax 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. Prior tax The distribution was received after the date that was 6 months before the day after the applicable disaster date. Prior tax 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. Prior tax Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Prior tax Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Prior tax 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. Prior tax You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. Prior tax Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Prior tax The following benefits are available to qualified individuals. Prior tax Increases to the limits for distributions treated as loans from employer plans. Prior tax A 1-year suspension for payments due on plan loans. Prior tax Qualified individual. Prior tax   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. Prior tax 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. Prior tax Limits on plan loans. Prior tax   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Prior tax In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Prior tax 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. Prior tax One-year suspension of loan payments. Prior tax   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. Prior tax 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. Prior tax Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. Prior tax 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. Prior tax Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Prior tax 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. Prior tax Earned income. Prior tax    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. Prior tax 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. Prior tax Joint returns. Prior tax   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Prior tax If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. Prior tax Making the election. Prior tax   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. Prior tax However, you can make the election for the additional child tax credit even if you do not take the EIC. Prior tax   Electing to use your 2007 earned income can increase or decrease your EIC. Prior tax Take the following steps to decide whether to make the election. Prior tax Figure your 2008 EIC using your 2007 earned income. Prior tax Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Prior tax Add the results of (1) and (2). Prior tax Figure your 2008 EIC using your 2008 earned income. Prior tax Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Prior tax Add the results of (4) and (5). Prior tax Compare the results of (3) and (6). Prior tax If (3) is larger than (6), it is to your benefit to make the election. Prior tax If (3) is equal to or smaller than (6), making the election will not help you. Prior tax   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. Prior tax   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. Prior tax Getting your 2007 tax return information. Prior tax   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. Prior tax You can also get this information by visiting the IRS website at www. Prior tax irs. Prior tax gov. Prior tax   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. Prior tax See Request for Copy or Transcript of Tax Return on page 11. Prior tax 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. Prior tax 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. Prior tax The additional exemption amount is claimed on Form 8914. Prior tax You can claim an additional exemption amount only one time for a specific individual. Prior tax If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. Prior tax The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Prior tax Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Prior tax The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Prior tax If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Prior tax 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. Prior tax 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. Prior tax 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). Prior tax 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. Prior tax 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. Prior tax You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Prior tax You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Prior tax Food, clothing, or personal items consumed or used by the displaced individual. Prior tax Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Prior tax Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Prior tax 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. Prior tax 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. Prior tax For more information, see Form 8914. Prior tax Education Credits This benefit applies only to the counties in Table 1. Prior tax 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. Prior tax 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. Prior tax The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Prior tax The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Prior tax This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Prior tax 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. Prior tax Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Prior tax For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Prior tax 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. Prior tax 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. Prior tax The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Prior tax You will need to contact the eligible educational institution for qualified room and board costs. Prior tax For more information, see Form 8863. Prior tax See Form 8917 for the tuition and fees deduction. Prior tax Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Prior tax 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. Prior tax 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. Prior tax 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. Prior tax 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. Prior tax 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. Prior tax 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. Prior tax 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. Prior tax This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Prior tax You may also have to reduce certain tax attributes by the amount excluded. Prior tax For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Prior tax Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Prior tax 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. Prior tax However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Prior tax The IRS has exercised this authority as follows. Prior tax 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. Prior tax 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. Prior tax 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. Prior tax Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Prior tax An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Prior tax The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Prior tax Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Prior tax Use Form 5884-A to claim the credit. Prior tax Employers affected by the severe storms, tornadoes, or flooding. Prior tax   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Prior tax Eligible employer. Prior tax   For this purpose, an eligible employer is any employer who meets all of the following. Prior tax Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Prior tax Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Prior tax 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. Prior tax Eligible employee. Prior tax   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. Prior tax 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. Prior tax Qualified wages. Prior tax   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. Prior tax In addition, the wages must have been paid or incurred after the applicable disaster date. Prior tax    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. Prior tax    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Prior tax Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Prior tax Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Prior tax   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. Prior tax For a special rule that applies to railroad employees, see section 51(h)(1)(B). Prior tax   Qualified wages do not include the following. Prior tax Wages paid to your dependent or a related individual. Prior tax See section 51(i)(1). Prior tax 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. Prior tax Wages for services of replacement workers during a strike or lockout. Prior tax   For more information, see Form 5884-A. Prior tax Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Prior tax An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Prior tax 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. Prior tax 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). Prior tax Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Prior tax The employer must use Form 5884-A to claim the credit. Prior tax 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. Prior tax The employee cannot be your dependent or a related individual. Prior tax See section 51(i)(1). Prior tax For more information, see Form 5884-A. Prior tax Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Prior tax 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. Prior tax 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. Prior tax 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. Prior tax Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Prior tax 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. Prior tax For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Prior tax For certified historic structures, the credit percentage is increased from 20% to 26%. Prior tax For more information, see Form 3468, Investment Credit. Prior tax Request for Copy or Transcript of Tax Return Request for copy of tax return. Prior tax   You can use Form 4506 to order a copy of your tax return. Prior tax Generally, there is a $57 fee for requesting each copy of a tax return. Prior tax 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. Prior tax Request for transcript of tax return. Prior tax   You can use Form 4506-T to order a free transcript of your tax return. Prior tax A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Prior tax You can also call 1-800-829-1040 to order a transcript. Prior tax How To Get Tax Help Special IRS assistance. Prior tax   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. Prior tax 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. Prior tax Call 1-866-562-5227 Monday through FridayIn English–7 a. Prior tax m. Prior tax to 10 p. Prior tax m. Prior tax local timeIn Spanish–8 a. Prior tax m. Prior tax to 9:30 p. Prior tax m. Prior tax local time   The IRS website at www. Prior tax irs. Prior tax gov has notices and other tax relief information. Prior tax Check it periodically for any new guidance. Prior tax 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. Prior tax By selecting the method that is best for you, you will have quick and easy access to tax help. Prior tax Contacting your Taxpayer Advocate. Prior tax   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. Prior tax Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. Prior tax Our service is free, confidential, and tailored to meet your needs. Prior tax 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. Prior tax TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Prior tax This includes businesses as well as individuals. Prior tax TAS employees know the IRS and how to navigate it. Prior tax 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. Prior tax TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Prior tax You can call your local advocate, whose number is in your phone book, in Pub. Prior tax 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Prior tax irs. Prior tax gov/advocate. Prior tax You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Prior tax You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Prior tax taxtoolkit. Prior tax irs. Prior tax gov. Prior tax Low Income Taxpayer Clinics (LITCs). Prior tax   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Prior tax LITCs are independent from the IRS. Prior tax 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. Prior tax If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Prior tax For more information, see Publication 4134, Low Income Taxpayer Clinic List. Prior tax This publication is available at www. Prior tax irs. Prior tax gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Prior tax Free tax services. Prior tax   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Prior tax It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Prior tax It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Prior tax   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Prior tax Free help with your return. Prior tax   Free help in preparing your return is available nationwide from IRS-trained volunteers. Prior tax 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. Prior tax Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Prior tax To find the nearest VITA or TCE site, call 1-800-829-1040. Prior tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Prior tax To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. Prior tax aarp. Prior tax org/money/taxaide. Prior tax   For more information on these programs, go to www. Prior tax irs. Prior tax gov and enter keyword “VITA” in the upper right-hand corner. Prior tax Internet. Prior tax You can access the IRS website at www. Prior tax irs. Prior tax gov 24 hours a day, 7 days a week to: E-file your return. Prior tax Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Prior tax Check the status of your 2009 refund. Prior tax Go to www. Prior tax irs. Prior tax gov and click on Where's My Refund. Prior tax 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. Prior tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Prior tax 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. Prior tax Download forms, instructions, and publications. Prior tax Order IRS products online. Prior tax Research your tax questions online. Prior tax Search publications online by topic or keyword. Prior tax Use the online Internal Revenue Code, Regulations, or other official guidance. Prior tax View Internal Revenue Bulletins (IRBs) published in the last few years. Prior tax Figure your withholding allowances using the withholding calculator online at www. Prior tax irs. Prior tax gov/individuals. Prior tax Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. Prior tax Sign up to receive local and national tax news by email. Prior tax Get information on starting and operating a small business. Prior tax Phone. Prior tax Many services are available by phone. Prior tax Ordering forms, instructions, and publications. Prior tax Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Prior tax You should receive your order within 10 days. Prior tax Asking tax questions. Prior tax Call the IRS with your tax questions at 1-800-829-1040. Prior tax Solving problems. Prior tax You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Prior tax An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Prior tax Call your local Taxpayer Assistance Center for an appointment. Prior tax To find the number, go to www. Prior tax irs. Prior tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Prior tax TTY/TDD equipment. Prior tax If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Prior tax TeleTax topics. Prior tax Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Prior tax Refund information. Prior tax 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). Prior tax 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. Prior tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Prior tax 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. Prior tax Refunds are sent out weekly on Fridays. Prior tax 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. Prior tax Other refund information. Prior tax To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Prior tax Evaluating the quality of our telephone services. Prior tax To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Prior tax One method is for a second IRS representative to listen in on or record random telephone calls. Prior tax Another is to ask some callers to complete a short survey at the end of the call. Prior tax Walk-in. Prior tax Many products and services are available on a walk-in basis. Prior tax Products. Prior tax You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Prior tax 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. Prior tax Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Prior tax Services. Prior tax You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Prior tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Prior tax 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. Prior tax No appointment is necessary—just walk in. Prior tax If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Prior tax A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Prior tax If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Prior tax All other issues will be handled without an appointment. Prior tax To find the number of your local office, go to www. Prior tax irs. Prior tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Prior tax Mail. Prior tax You can send your order for forms, instructions, and publications to the address below. Prior tax You should receive a response within 10 days after your request is received. Prior tax Internal Revenue Service1201 N. Prior tax Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Prior tax You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Prior tax Prior-year forms, instructions, and publications. Prior tax Tax Map: an electronic research tool and finding aid. Prior tax Tax law frequently asked questions. Prior tax Tax Topics from the IRS telephone response system. Prior tax Internal Revenue Code—Title 26 of the U. Prior tax S. Prior tax Code. Prior tax Fill-in, print, and save features for most tax forms. Prior tax Internal Revenue Bulletins. Prior tax Toll-free and email technical support. Prior tax Two releases during the year. Prior tax – The first release will ship the beginning of January 2010. Prior tax – The final release will ship the beginning of March 2010. Prior tax Purchase the DVD from National Technical Information Service (NTIS) at www. Prior tax irs. Prior tax 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). Prior tax Prev  Up  Next   Home   More Online Publications
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Information Reporting Program Advisory Committee (IRPAC) Open Season

The Internal Revenue Service (IRS) is requesting nominations for membership in the Information Reporting Program Advisory Committee (IRPAC) for a three-year term beginning in January 2015. 

About IRPAC:

IRPAC advises the IRS on information reporting and administration issues of mutual concern to the private sector and the federal government. The committee works with the IRS Commissioner and other IRS leadership to provide recommendations on a wide range of information reporting administration issues. Membership is balanced to include representation from industries including insurance, banking, the tax professional community, small and large businesses, colleges and universities, state tax administrations, software, foreign financial institutions and the payroll industry. Federally-registered lobbyists cannot be members of the IRPAC.

IRPAC members meet in Washington, DC, approximately five times a year for two-day sessions. Members are not paid for their services. However, travel expenses for working sessions, public meetings and orientation sessions, such as airfare, per diem, and transportation are reimbursed within prescribed federal travel limitations.

Learn more about IRPAC:

How to Apply:

Nominations of qualified individuals may come from individuals or organizations. Nominations for the six current vacancies should describe and document the proposed member’s qualifications for IRPAC membership, including the applicant’s past or current affiliations and dealings with the particular tax segment or segments of the community that he or she wishes to represent on the committee. IRPAC will be comprised of 21 members. It is important that the IRPAC continue to represent a diverse taxpayer and stakeholder base. Accordingly, to maintain membership diversity, selection is based on applicant’s qualifications as well as the segment or group he/she represents. In addition, FBI and practitioner (if applicable) checks are required of all applicants. Applicants cannot be federally-registered lobbyists.

Applicants must complete the following:

Written nominations must be received on or before May 30, 2014. Nominations should be sent to:

Ms. Caryl Grant
National Public Liaison
CL:NPL:SRM
Room 7559 IR
1111 Constitution Avenue, NW
Washington, DC 20224
Attn: IRPAC Nominations

Or may be submitted via fax to 202-317-6553. For additional information, please e-mail publicliaison@irs.gov.

 

Page Last Reviewed or Updated: 28-Mar-2014

The Prior Tax

Prior tax Index A Adoption Taxpayer identification number, Adoption taxpayer identification number (ATIN). Prior tax Aliens, Individual taxpayer identification number (ITIN) for aliens. Prior tax Alternative minimum tax (AMT), Limit on credit. Prior tax Amount of credit, Amount of Credit, Payments for prior year's expenses. Prior tax Limit on, Limit on credit. Prior tax Assistance (see Tax help) C Calculation of credit, How To Figure the Credit, Payments for prior year's expenses. Prior tax Camp, overnight, Camp. Prior tax Care Dependent care benefits, Dependent care benefits. Prior tax , Dependent care benefits. Prior tax Employer-provided benefits, Dependent Care Benefits Outside home, Care outside your home. Prior tax Provider identification, Provider Identification Test Qualifying person, Care of a Qualifying Person Children Divorced or separated parents, Child of divorced or separated parents or parents living apart. Prior tax Physically or mentally disabled, Qualifying Person Test Under age 13, Qualifying Person Test Work-related expense payments to relatives, Payments to Relatives or Dependents Church employee, Clergy or church employee. Prior tax Claiming of credit, How To Claim the Credit Tests to claim credit, Tests To Claim the Credit Clergy, Clergy or church employee. Prior tax Community property, Community property laws. Prior tax D Death of spouse, Death of spouse. Prior tax Dependent care benefits, Dependent care benefits. Prior tax , Dependent Care Benefits Dependent care centers, Dependent care center. Prior tax Dependent defined, Dependent defined. Prior tax Dependents (see Qualifying person test) Deposits, Fees and deposits. Prior tax Disabilities, persons with Dependents, Qualifying Person Test Physically or mentally not able to care for self, Physically or mentally not able to care for oneself. Prior tax Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Prior tax , Working or Looking for Work, You or your spouse is a student or not able to care for self. Prior tax Divorced parents, Child of divorced or separated parents or parents living apart. Prior tax Dollar limit, Dollar Limit, Yearly limit. Prior tax Reduced dollar limit, Tests To Claim the Credit, Reduced Dollar Limit Domestic help, Housekeeper. Prior tax Due diligence, Due diligence. Prior tax E Earned income Dependent care benefits, Exclusion or deduction. Prior tax For figuring credit, Earned Income Test Limit on, Earned Income Limit Net loss, Net loss. Prior tax Nonworking spouse, Rule for student-spouse or spouse not able to care for self. Prior tax Self-employment earnings, Self-employment earnings. Prior tax Statutory employees, Statutory employee. Prior tax What is not, What is not earned income? Earned income test, Earned Income Test, Full-time student. Prior tax Determination, Tests To Claim the Credit Education expenses, Education. Prior tax Employer-provided dependent care benefits, Dependent care benefits. Prior tax , Dependent Care Benefits Employment taxes, Reminders, Taxes paid on wages. Prior tax , How To Claim the Credit Exclusion from income Employer-provided dependent care benefits, Dependent care benefits. Prior tax , Exclusion or deduction. Prior tax Expenses, How To Figure the Credit (see also Work-related expenses) 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Prior tax Worksheet for 2012 Expenses Paid in 2013 Education, Education. Prior tax Medical, Medical expenses. Prior tax Not for care, Expenses not for care. Prior tax Prepaid, Expenses prepaid in an earlier year. Prior tax Reimbursed, Expenses reimbursed. Prior tax F Fees, Fees and deposits. Prior tax Figures, Tests To Claim the Credit Figuring credit, How To Figure the Credit, Payments for prior year's expenses. Prior tax Earned income, Earned income. Prior tax Filing status Joint return test, Joint Return Test Tests to claim credit, Tests To Claim the Credit Form 1040 Claiming the credit, Tests To Claim the Credit, Form 1040, Form 1040A, or Form 1040NR. Prior tax Form 1040A Claiming the credit, Tests To Claim the Credit Form 2441, Form 1040, Form 1040A, or Form 1040NR. Prior tax Form 4029, Members of certain religious faiths opposed to social security. Prior tax , Form 4029. Prior tax Form 4361, Members of certain religious faiths opposed to social security. Prior tax , Form 4361. Prior tax Form W-10, Getting the information. Prior tax Form W-2 Dependent care benefits, Statement for employee. Prior tax Form W-7, Individual taxpayer identification number (ITIN) for aliens. Prior tax Free tax services, Free help with your tax return. Prior tax H Help (see Tax help) Household services, Care of a Qualifying Person, Household Services, Meals and lodging provided for housekeeper. Prior tax Employment taxes, How To Claim the Credit Housekeepers, Housekeeper. Prior tax I Identification of provider, Provider Identification Test, Provider refusal. Prior tax Individual taxpayer identification numbers (ITINs) For aliens, Individual taxpayer identification number (ITIN) for aliens. Prior tax Inmate, What is not earned income? J Joint return test, Joint Return Test, Costs of keeping up a home. Prior tax Tests to claim credit, Tests To Claim the Credit L Limits Amount of credit, Limit on credit. Prior tax Dollar, Dollar Limit Earned income, Earned Income Limit Reduced dollar, Tests To Claim the Credit, Reduced Dollar Limit Looking for work, Working or Looking for Work Losses, Net loss. Prior tax M Married and living apart, Married and living apart. Prior tax Meals and lodging for housekeeper, Meals and lodging provided for housekeeper. Prior tax Medical expenses, Medical expenses. Prior tax Minister, Clergy or church employee. Prior tax Missing children, photographs of, Reminders N Nonrefundability of credit, Tax credit not refundable. Prior tax Not able to care for self Qualifying person test, Physically or mentally not able to care for oneself. Prior tax Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Prior tax , Working or Looking for Work, You or your spouse is a student or not able to care for self. Prior tax O Outside of home care, Care outside your home. Prior tax P Part of year Persons qualifying for, Person qualifying for part of year. Prior tax Work or looking for work, Work for part of year. Prior tax Part-time work, Part-time work. Prior tax Prepaid expenses, Expenses prepaid in an earlier year. Prior tax Prisoner, What is not earned income? Provider identification test, Tests To Claim the Credit, Provider Identification Test, Provider refusal. Prior tax Publications (see Tax help) Q Qualifying child, Qualifying child. Prior tax Qualifying person Care for, Care of a Qualifying Person Expenses not for care, Expenses not for care. Prior tax Qualifying person test, Qualifying Person Test, Child of divorced or separated parents or parents living apart. Prior tax Tests to claim credit, Tests To Claim the Credit R Recordkeeping requirements, How To Claim the Credit Reduced dollar limit, Reduced Dollar Limit Tests to claim credit, Tests To Claim the Credit Refusal by provider to give information, Provider refusal. Prior tax Reimbursed expenses, Expenses reimbursed. Prior tax Relatives, payments to, Tests To Claim the Credit, Payments to Relatives or Dependents Religious faiths opposed to social security programs, Members of certain religious faiths opposed to social security. Prior tax S School expenses, Education. Prior tax Self-employed persons, Self-employment earnings. Prior tax Separated parents, Child of divorced or separated parents or parents living apart. Prior tax , Legally separated. 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Prior tax TTY/TDD information, How To Get Tax Help U Unearned income, What is not earned income? V Vacation, Temporary absence from work. Prior tax Volunteer work, Volunteer work. Prior tax W Wages, taxes on (see Employment taxes) Withholding Federal income tax, Employment Taxes for Household Employers Work-related expense test, Work-Related Expense Test, Payments to Relatives or Dependents Partly work-related expenses, Expenses partly work-related. Prior tax Tests to claim credit, Tests To Claim the Credit Work-related expenses Earned income limit, Earned Income Limit Figuring of credit, Figuring Total Work-Related Expenses Medical, Medical expenses. Prior tax Paid following year, Expenses not paid until the following year. Prior tax , Payments for prior year's expenses. Prior tax , Worksheet A. Prior tax Worksheet for 2012 Expenses Paid in 2013 Partly work-related expenses, Expenses partly work-related. Prior tax Prepaid, Expenses prepaid in an earlier year. Prior tax Recordkeeping, How To Claim the Credit Reimbursed, Expenses reimbursed. Prior tax Worksheets 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Prior tax Worksheet for 2012 Expenses Paid in 2013 Prev  Up     Home   More Online Publications