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Where To File A 2011 Tax Return

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Where To File A 2011 Tax Return

Where to file a 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. Where to file a 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). Where to file a 2011 tax return Definitions The following definitions are used throughout this publication. Where to file a 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. Where to file a 2011 tax return See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Where to file a 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. Where to file a 2011 tax return You will need to know this date when using this publication for the various tax provisions. Where to file a 2011 tax return Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 2011 tax return 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Where to file a 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. Where to file a 2011 tax return Charles, Stone, Taney, Vernon, and Webster. Where to file a 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. Where to file a 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. Where to file a 2011 tax return *For more details, go to www. Where to file a 2011 tax return fema. Where to file a 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. Where to file a 2011 tax return Charitable Giving Incentives. Where to file a 2011 tax return Net Operating Losses. Where to file a 2011 tax return Education Credits. Where to file a 2011 tax return Recapture of Federal Mortgage Subsidy. Where to file a 2011 tax return Tax Relief for Temporary Relocation. Where to file a 2011 tax return Employee Retention Credit. Where to file a 2011 tax return Employer Housing Credit and Exclusion. Where to file a 2011 tax return Demolition and Clean-up Costs. Where to file a 2011 tax return Increase in Rehabilitation Credit. Where to file a 2011 tax return Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Where to file a 2011 tax return Clair, and Scott. Where to file a 2011 tax return 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Where to file a 2011 tax return 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Where to file a 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. Where to file a 2011 tax return 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Where to file a 2011 tax return 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Where to file a 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. Where to file a 2011 tax return Genevieve, St. Where to file a 2011 tax return Louis, the Independent City of St. Where to file a 2011 tax return Louis, Scott, Sullivan, and Worth. Where to file a 2011 tax return 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Where to file a 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. Where to file a 2011 tax return 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Where to file a 2011 tax return 06/05/2008through07/25/2008 Wisconsin Lafayette. Where to file a 2011 tax return * For more details, go to www. Where to file a 2011 tax return fema. Where to file a 2011 tax return gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Where to file a 2011 tax return Individuals. Where to file a 2011 tax return   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Where to file a 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. Where to file a 2011 tax return   A qualified contribution must also meet all of the following requirements. Where to file a 2011 tax return Be paid after May 1, 2008, and before January 1, 2009. Where to file a 2011 tax return The contribution must be for relief efforts in one or more Midwestern disaster areas. Where to file a 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. Where to file a 2011 tax return   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Where to file a 2011 tax return You can carry over any contributions you are not able to deduct for 2008 because of this limit. Where to file a 2011 tax return In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Where to file a 2011 tax return Exception. Where to file a 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. Where to file a 2011 tax return Corporations. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 2011 tax return Partners and shareholders. Where to file a 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. Where to file a 2011 tax return More information. Where to file a 2011 tax return   For more information, see Publication 526 or Publication 542, Corporations. Where to file a 2011 tax return Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Where to file a 2011 tax return Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Where to file a 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. Where to file a 2011 tax return 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Where to file a 2011 tax return 41 cents per mile for the period July 1 through December 31, 2008. Where to file a 2011 tax return Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Where to file a 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. Where to file a 2011 tax return You cannot claim a deduction or credit for amounts you exclude. Where to file a 2011 tax return You must keep records of miles driven, time, place (or use), and purpose of the mileage. Where to file a 2011 tax return The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Where to file a 2011 tax return 50. Where to file a 2011 tax return 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Where to file a 2011 tax return 58. Where to file a 2011 tax return 5 cents per mile for the period July 1 through December 31, 2008. Where to file a 2011 tax return Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Where to file a 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. Where to file a 2011 tax return For more information, see Publication 547. Where to file a 2011 tax return Limits on personal casualty or theft losses. Where to file a 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. Where to file a 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. Where to file a 2011 tax return When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Where to file a 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. Where to file a 2011 tax return When to deduct the loss. Where to file a 2011 tax return   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Where to file a 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. Where to file a 2011 tax return Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Where to file a 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. Where to file a 2011 tax return Cross out “2008” and enter “2007” at the top of Form 4684. Where to file a 2011 tax return Time limit for making election. Where to file a 2011 tax return   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Where to file a 2011 tax return The due date (without extensions) for filing your 2008 income tax return. Where to file a 2011 tax return The due date (with extensions) for filing your 2007 income tax return. Where to file a 2011 tax return Example. Where to file a 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. Where to file a 2011 tax return Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Where to file a 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. Where to file a 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). Where to file a 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. Where to file a 2011 tax return For more information, see the Instructions for Form 4684. Where to file a 2011 tax return Net Operating Losses This benefit applies only to the counties in Table 1. Where to file a 2011 tax return Qualified disaster recovery assistance loss. Where to file a 2011 tax return   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Where to file a 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. Where to file a 2011 tax return In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Where to file a 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. Where to file a 2011 tax return Qualified disaster recovery assistance casualty loss. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 2011 tax return More information. Where to file a 2011 tax return   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Where to file a 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. Where to file a 2011 tax return Definitions Qualified disaster recovery assistance distribution. Where to file a 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. Where to file a 2011 tax return The distribution was made on or after the applicable disaster date and before January 1, 2010. Where to file a 2011 tax return Your main home was located in a Midwestern disaster area on the applicable disaster date. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 2011 tax return Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Where to file a 2011 tax return   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Where to file a 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. Where to file a 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. Where to file a 2011 tax return Eligible retirement plan. Where to file a 2011 tax return   An eligible retirement plan can be any of the following. Where to file a 2011 tax return A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Where to file a 2011 tax return A qualified annuity plan. Where to file a 2011 tax return A tax-sheltered annuity contract. Where to file a 2011 tax return A governmental section 457 deferred compensation plan. Where to file a 2011 tax return A traditional, SEP, SIMPLE, or Roth IRA. Where to file a 2011 tax return Main home. Where to file a 2011 tax return   Generally, your main home is the home where you live most of the time. Where to file a 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. Where to file a 2011 tax return Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Where to file a 2011 tax return Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Where to file a 2011 tax return However, if you elect, you can include the entire distribution in your income in the year it was received. Where to file a 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). Where to file a 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. Where to file a 2011 tax return For more information, see Form 8930. Where to file a 2011 tax return Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Where to file a 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. Where to file a 2011 tax return Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Where to file a 2011 tax return However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Where to file a 2011 tax return You have three years from the day after the date you received the distribution to make a repayment. Where to file a 2011 tax return Amounts that are repaid are treated as a qualified rollover and are not included in income. Where to file a 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. Where to file a 2011 tax return See Form 8930 for more information on how to report repayments. Where to file a 2011 tax return Exceptions. Where to file a 2011 tax return   You cannot repay the following types of distributions. Where to file a 2011 tax return Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Where to file a 2011 tax return Required minimum distributions. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 2011 tax return For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Where to file a 2011 tax return To be a qualified distribution, the distribution must meet all of the following requirements. Where to file a 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. Where to file a 2011 tax return The distribution was received after the date that was 6 months before the day after the applicable disaster date. Where to file a 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. Where to file a 2011 tax return Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Where to file a 2011 tax return Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Where to file a 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. Where to file a 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. Where to file a 2011 tax return Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Where to file a 2011 tax return The following benefits are available to qualified individuals. Where to file a 2011 tax return Increases to the limits for distributions treated as loans from employer plans. Where to file a 2011 tax return A 1-year suspension for payments due on plan loans. Where to file a 2011 tax return Qualified individual. Where to file a 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. Where to file a 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. Where to file a 2011 tax return Limits on plan loans. Where to file a 2011 tax return   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Where to file a 2011 tax return In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Where to file a 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. Where to file a 2011 tax return One-year suspension of loan payments. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 2011 tax return Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Where to file a 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. Where to file a 2011 tax return Earned income. Where to file a 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. Where to file a 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. Where to file a 2011 tax return Joint returns. Where to file a 2011 tax return   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Where to file a 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. Where to file a 2011 tax return Making the election. Where to file a 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. Where to file a 2011 tax return However, you can make the election for the additional child tax credit even if you do not take the EIC. Where to file a 2011 tax return   Electing to use your 2007 earned income can increase or decrease your EIC. Where to file a 2011 tax return Take the following steps to decide whether to make the election. Where to file a 2011 tax return Figure your 2008 EIC using your 2007 earned income. Where to file a 2011 tax return Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Where to file a 2011 tax return Add the results of (1) and (2). Where to file a 2011 tax return Figure your 2008 EIC using your 2008 earned income. Where to file a 2011 tax return Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Where to file a 2011 tax return Add the results of (4) and (5). Where to file a 2011 tax return Compare the results of (3) and (6). Where to file a 2011 tax return If (3) is larger than (6), it is to your benefit to make the election. Where to file a 2011 tax return If (3) is equal to or smaller than (6), making the election will not help you. Where to file a 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. Where to file a 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. Where to file a 2011 tax return Getting your 2007 tax return information. Where to file a 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. Where to file a 2011 tax return You can also get this information by visiting the IRS website at www. Where to file a 2011 tax return irs. Where to file a 2011 tax return gov. Where to file a 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. Where to file a 2011 tax return See Request for Copy or Transcript of Tax Return on page 11. Where to file a 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. Where to file a 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. Where to file a 2011 tax return The additional exemption amount is claimed on Form 8914. Where to file a 2011 tax return You can claim an additional exemption amount only one time for a specific individual. Where to file a 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. Where to file a 2011 tax return The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Where to file a 2011 tax return Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Where to file a 2011 tax return The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Where to file a 2011 tax return If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Where to file a 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. Where to file a 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. Where to file a 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). Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 2011 tax return You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Where to file a 2011 tax return Food, clothing, or personal items consumed or used by the displaced individual. Where to file a 2011 tax return Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Where to file a 2011 tax return Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Where to file a 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. Where to file a 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. Where to file a 2011 tax return For more information, see Form 8914. Where to file a 2011 tax return Education Credits This benefit applies only to the counties in Table 1. Where to file a 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. Where to file a 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. Where to file a 2011 tax return The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Where to file a 2011 tax return The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Where to file a 2011 tax return This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Where to file a 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. Where to file a 2011 tax return Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Where to file a 2011 tax return For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Where to file a 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. Where to file a 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. Where to file a 2011 tax return The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Where to file a 2011 tax return You will need to contact the eligible educational institution for qualified room and board costs. Where to file a 2011 tax return For more information, see Form 8863. Where to file a 2011 tax return See Form 8917 for the tuition and fees deduction. Where to file a 2011 tax return Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 2011 tax return This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Where to file a 2011 tax return You may also have to reduce certain tax attributes by the amount excluded. Where to file a 2011 tax return For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Where to file a 2011 tax return Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Where to file a 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. Where to file a 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. Where to file a 2011 tax return The IRS has exercised this authority as follows. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 2011 tax return Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Where to file a 2011 tax return An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Where to file a 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). Where to file a 2011 tax return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Where to file a 2011 tax return Use Form 5884-A to claim the credit. Where to file a 2011 tax return Employers affected by the severe storms, tornadoes, or flooding. Where to file a 2011 tax return   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Where to file a 2011 tax return Eligible employer. Where to file a 2011 tax return   For this purpose, an eligible employer is any employer who meets all of the following. Where to file a 2011 tax return Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Where to file a 2011 tax return Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Where to file a 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. Where to file a 2011 tax return Eligible employee. Where to file a 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. Where to file a 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. Where to file a 2011 tax return Qualified wages. Where to file a 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. Where to file a 2011 tax return In addition, the wages must have been paid or incurred after the applicable disaster date. Where to file a 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. Where to file a 2011 tax return    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Where to file a 2011 tax return Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Where to file a 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. Where to file a 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. Where to file a 2011 tax return For a special rule that applies to railroad employees, see section 51(h)(1)(B). Where to file a 2011 tax return   Qualified wages do not include the following. Where to file a 2011 tax return Wages paid to your dependent or a related individual. Where to file a 2011 tax return See section 51(i)(1). Where to file a 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. Where to file a 2011 tax return Wages for services of replacement workers during a strike or lockout. Where to file a 2011 tax return   For more information, see Form 5884-A. Where to file a 2011 tax return Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Where to file a 2011 tax return An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Where to file a 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. Where to file a 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). Where to file a 2011 tax return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Where to file a 2011 tax return The employer must use Form 5884-A to claim the credit. Where to file a 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. Where to file a 2011 tax return The employee cannot be your dependent or a related individual. Where to file a 2011 tax return See section 51(i)(1). Where to file a 2011 tax return For more information, see Form 5884-A. Where to file a 2011 tax return Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Where to file a 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. Where to file a 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. Where to file a 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. Where to file a 2011 tax return Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Where to file a 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. Where to file a 2011 tax return For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Where to file a 2011 tax return For certified historic structures, the credit percentage is increased from 20% to 26%. Where to file a 2011 tax return For more information, see Form 3468, Investment Credit. Where to file a 2011 tax return Request for Copy or Transcript of Tax Return Request for copy of tax return. Where to file a 2011 tax return   You can use Form 4506 to order a copy of your tax return. Where to file a 2011 tax return Generally, there is a $57 fee for requesting each copy of a tax return. Where to file a 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. Where to file a 2011 tax return Request for transcript of tax return. Where to file a 2011 tax return   You can use Form 4506-T to order a free transcript of your tax return. Where to file a 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. Where to file a 2011 tax return You can also call 1-800-829-1040 to order a transcript. Where to file a 2011 tax return How To Get Tax Help Special IRS assistance. Where to file a 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. Where to file a 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. Where to file a 2011 tax return Call 1-866-562-5227 Monday through FridayIn English–7 a. Where to file a 2011 tax return m. Where to file a 2011 tax return to 10 p. Where to file a 2011 tax return m. Where to file a 2011 tax return local timeIn Spanish–8 a. Where to file a 2011 tax return m. Where to file a 2011 tax return to 9:30 p. Where to file a 2011 tax return m. Where to file a 2011 tax return local time   The IRS website at www. Where to file a 2011 tax return irs. Where to file a 2011 tax return gov has notices and other tax relief information. Where to file a 2011 tax return Check it periodically for any new guidance. Where to file a 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. Where to file a 2011 tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Where to file a 2011 tax return Contacting your Taxpayer Advocate. Where to file a 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. Where to file a 2011 tax return Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. Where to file a 2011 tax return Our service is free, confidential, and tailored to meet your needs. Where to file a 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. Where to file a 2011 tax return TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Where to file a 2011 tax return This includes businesses as well as individuals. Where to file a 2011 tax return TAS employees know the IRS and how to navigate it. Where to file a 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. Where to file a 2011 tax return TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Where to file a 2011 tax return You can call your local advocate, whose number is in your phone book, in Pub. Where to file a 2011 tax return 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Where to file a 2011 tax return irs. Where to file a 2011 tax return gov/advocate. Where to file a 2011 tax return You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Where to file a 2011 tax return You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Where to file a 2011 tax return taxtoolkit. Where to file a 2011 tax return irs. Where to file a 2011 tax return gov. Where to file a 2011 tax return Low Income Taxpayer Clinics (LITCs). Where to file a 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. Where to file a 2011 tax return LITCs are independent from the IRS. Where to file a 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. Where to file a 2011 tax return If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Where to file a 2011 tax return For more information, see Publication 4134, Low Income Taxpayer Clinic List. Where to file a 2011 tax return This publication is available at www. Where to file a 2011 tax return irs. Where to file a 2011 tax return gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Where to file a 2011 tax return Free tax services. Where to file a 2011 tax return   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Where to file a 2011 tax return It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Where to file a 2011 tax return It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Where to file a 2011 tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Where to file a 2011 tax return Free help with your return. Where to file a 2011 tax return   Free help in preparing your return is available nationwide from IRS-trained volunteers. Where to file a 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. Where to file a 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. Where to file a 2011 tax return To find the nearest VITA or TCE site, call 1-800-829-1040. Where to file a 2011 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where to file a 2011 tax return To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. Where to file a 2011 tax return aarp. Where to file a 2011 tax return org/money/taxaide. Where to file a 2011 tax return   For more information on these programs, go to www. Where to file a 2011 tax return irs. Where to file a 2011 tax return gov and enter keyword “VITA” in the upper right-hand corner. Where to file a 2011 tax return Internet. Where to file a 2011 tax return You can access the IRS website at www. Where to file a 2011 tax return irs. Where to file a 2011 tax return gov 24 hours a day, 7 days a week to: E-file your return. Where to file a 2011 tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Where to file a 2011 tax return Check the status of your 2009 refund. Where to file a 2011 tax return Go to www. Where to file a 2011 tax return irs. Where to file a 2011 tax return gov and click on Where's My Refund. Where to file a 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. Where to file a 2011 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Where to file a 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. Where to file a 2011 tax return Download forms, instructions, and publications. Where to file a 2011 tax return Order IRS products online. Where to file a 2011 tax return Research your tax questions online. Where to file a 2011 tax return Search publications online by topic or keyword. Where to file a 2011 tax return Use the online Internal Revenue Code, Regulations, or other official guidance. Where to file a 2011 tax return View Internal Revenue Bulletins (IRBs) published in the last few years. Where to file a 2011 tax return Figure your withholding allowances using the withholding calculator online at www. Where to file a 2011 tax return irs. Where to file a 2011 tax return gov/individuals. Where to file a 2011 tax return Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. Where to file a 2011 tax return Sign up to receive local and national tax news by email. Where to file a 2011 tax return Get information on starting and operating a small business. Where to file a 2011 tax return Phone. Where to file a 2011 tax return Many services are available by phone. Where to file a 2011 tax return Ordering forms, instructions, and publications. Where to file a 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. Where to file a 2011 tax return You should receive your order within 10 days. Where to file a 2011 tax return Asking tax questions. Where to file a 2011 tax return Call the IRS with your tax questions at 1-800-829-1040. Where to file a 2011 tax return Solving problems. Where to file a 2011 tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Where to file a 2011 tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Where to file a 2011 tax return Call your local Taxpayer Assistance Center for an appointment. Where to file a 2011 tax return To find the number, go to www. Where to file a 2011 tax return irs. Where to file a 2011 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Where to file a 2011 tax return TTY/TDD equipment. Where to file a 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. Where to file a 2011 tax return TeleTax topics. Where to file a 2011 tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Where to file a 2011 tax return Refund information. Where to file a 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). Where to file a 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. Where to file a 2011 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Where to file a 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. Where to file a 2011 tax return Refunds are sent out weekly on Fridays. Where to file a 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. Where to file a 2011 tax return Other refund information. Where to file a 2011 tax return To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Where to file a 2011 tax return Evaluating the quality of our telephone services. Where to file a 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. Where to file a 2011 tax return One method is for a second IRS representative to listen in on or record random telephone calls. Where to file a 2011 tax return Another is to ask some callers to complete a short survey at the end of the call. Where to file a 2011 tax return Walk-in. Where to file a 2011 tax return Many products and services are available on a walk-in basis. Where to file a 2011 tax return Products. Where to file a 2011 tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where to file a 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. Where to file a 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. Where to file a 2011 tax return Services. Where to file a 2011 tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Where to file a 2011 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Where to file a 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. Where to file a 2011 tax return No appointment is necessary—just walk in. Where to file a 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. Where to file a 2011 tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Where to file a 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. Where to file a 2011 tax return All other issues will be handled without an appointment. Where to file a 2011 tax return To find the number of your local office, go to www. Where to file a 2011 tax return irs. Where to file a 2011 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Where to file a 2011 tax return Mail. Where to file a 2011 tax return You can send your order for forms, instructions, and publications to the address below. Where to file a 2011 tax return You should receive a response within 10 days after your request is received. Where to file a 2011 tax return Internal Revenue Service1201 N. Where to file a 2011 tax return Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Where to file a 2011 tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Where to file a 2011 tax return Prior-year forms, instructions, and publications. Where to file a 2011 tax return Tax Map: an electronic research tool and finding aid. Where to file a 2011 tax return Tax law frequently asked questions. Where to file a 2011 tax return Tax Topics from the IRS telephone response system. Where to file a 2011 tax return Internal Revenue Code—Title 26 of the U. Where to file a 2011 tax return S. Where to file a 2011 tax return Code. Where to file a 2011 tax return Fill-in, print, and save features for most tax forms. Where to file a 2011 tax return Internal Revenue Bulletins. Where to file a 2011 tax return Toll-free and email technical support. Where to file a 2011 tax return Two releases during the year. Where to file a 2011 tax return – The first release will ship the beginning of January 2010. Where to file a 2011 tax return – The final release will ship the beginning of March 2010. Where to file a 2011 tax return Purchase the DVD from National Technical Information Service (NTIS) at www. Where to file a 2011 tax return irs. Where to file a 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). Where to file a 2011 tax return Prev  Up  Next   Home   More Online Publications
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The Where To File A 2011 Tax Return

Where to file a 2011 tax return Index A Active participation, Active participation. Where to file a 2011 tax return Activity Appropriate economic unit, Appropriate Economic Units Nonpassive, Activities That Are Not Passive Activities Trade or business, Passive Activities Amounts borrowed, Amounts borrowed. Where to file a 2011 tax return Amounts not at risk, Amounts Not At Risk, Other loss limiting arrangements. Where to file a 2011 tax return Appropriate economic unit, Appropriate Economic Units Assistance (see Tax help) At-risk activities Aggregation of, Aggregation of Activities Separation of, Separation of Activities At-risk amounts, At-Risk Amounts Government price support programs, Effect of government price support programs. Where to file a 2011 tax return Increasing amounts, Effect of increasing amounts at risk in subsequent years. Where to file a 2011 tax return Nonrecourse financing, Nonrecourse financing. Where to file a 2011 tax return At-risk limits, At-Risk Limits Closely held corporation, Closely held C corporation. Where to file a 2011 tax return Loss defined, Loss defined. Where to file a 2011 tax return Partners, Loss limits for partners and S corporation shareholders. Where to file a 2011 tax return S corporation shareholders, Loss limits for partners and S corporation shareholders. Where to file a 2011 tax return Who is affected, Who Is Affected? At-risk rules Activities covered by, Activities Covered by the At-Risk Rules Exceptions to, Exception for holding real property placed in service before 1987. Where to file a 2011 tax return Excluded business, Qualifying business. Where to file a 2011 tax return Qualified corporation, Qualified corporation. Where to file a 2011 tax return Qualifying business, Qualifying business. Where to file a 2011 tax return Recapture rule, Recapture Rule B Borrowed amounts, Amounts borrowed. Where to file a 2011 tax return C Closely held corporation, Closely held C corporation. Where to file a 2011 tax return Commercial revitalization deduction, Commercial revitalization deduction (CRD). Where to file a 2011 tax return Corporations Closely held, Corporations. Where to file a 2011 tax return , Corporations. Where to file a 2011 tax return Controlled group of, Controlled group of corporations. Where to file a 2011 tax return Personal service, Corporations. Where to file a 2011 tax return , Corporations. Where to file a 2011 tax return Qualified, Qualified corporation. Where to file a 2011 tax return CRD, Commercial revitalization deduction (CRD). Where to file a 2011 tax return D Deductions, passive activity, Passive Activity Deductions Disabled farmer, Retired or disabled farmer and surviving spouse of a farmer. Where to file a 2011 tax return Disclosure requirement, Appropriate Economic Units Dispositions Death, Dispositions by death. Where to file a 2011 tax return Gift, Dispositions by gift. Where to file a 2011 tax return Installment sale, Installment sale of an entire interest. Where to file a 2011 tax return Partial, Partial dispositions. Where to file a 2011 tax return E Excluded business, definition of, Qualifying business. Where to file a 2011 tax return F Farm loss, Excess Farm Loss Farmer, Retired or disabled farmer and surviving spouse of a farmer. Where to file a 2011 tax return Form 6198, Form 6198. Where to file a 2011 tax return 8582, Step Three—Completing Form 8582 8810, Who Must Use These Rules? Former passive activity, Treatment of former passive activities. Where to file a 2011 tax return Free tax services, Free help with your tax return. Where to file a 2011 tax return G Grouping passive activities, Grouping Your Activities H Help (see Tax help) I Income, passive activity, Passive Activity Income L Limited entrepreneur, Limited entrepreneur. Where to file a 2011 tax return Limited partners, Limited partners. Where to file a 2011 tax return M Material participation, Material Participation, Corporations. Where to file a 2011 tax return Modified adjusted gross income, Phaseout rule. Where to file a 2011 tax return N Nonrecourse loan, Nonrecourse financing. Where to file a 2011 tax return P Participation, Participation. Where to file a 2011 tax return Active, Active participation. Where to file a 2011 tax return Material, Material Participation Passive activity, Passive Activity Limits Comprehensive example, How To Report Your Passive Activity Loss Disposition, Dispositions Former, Treatment of former passive activities. Where to file a 2011 tax return Grouping, Grouping Your Activities Limits, Passive Activity Limits Material participation, Material Participation Rental, Rental Activities Rules, Passive Activities, Grouping Your Activities Who must use these rules, Who Must Use These Rules? Passive activity deductions, Passive Activity Deductions Passive activity income, Passive Activity Income Passive income, recharacterization of, Recharacterization of Passive Income Publications (see Tax help) Publicly traded partnership, Publicly Traded Partnership, Publicly traded partnership (PTP). Where to file a 2011 tax return Q Qualified person, nonrecourse financing, Qualified person. Where to file a 2011 tax return Qualifying business, at-risk rules, Qualifying business. Where to file a 2011 tax return R Real estate professional, Real Estate Professional Recapture rule under at-risk limits, Recapture Rule Recharacterization of passive income, Recharacterization of Passive Income Reductions of amounts at risk, Reductions of Amounts At Risk Related persons, Related persons. Where to file a 2011 tax return Rental activity $25,000 offset, Special $25,000 allowance. Where to file a 2011 tax return Active participation, Active participation. Where to file a 2011 tax return Exceptions, Exceptions. Where to file a 2011 tax return Phaseout rule, Phaseout rule. Where to file a 2011 tax return Real estate professional, Real Estate Professional Retired farmer, Retired or disabled farmer and surviving spouse of a farmer. Where to file a 2011 tax return S Section 1245 property, Section 1245 property. Where to file a 2011 tax return Self-charged interest, Self-charged interest. Where to file a 2011 tax return Separate activity, Separation of Activities Significant participation passive activities, Significant Participation Passive Activities Special $25,000 allowance, Special $25,000 allowance. Where to file a 2011 tax return Surviving spouse of farmer, Retired or disabled farmer and surviving spouse of a farmer. Where to file a 2011 tax return T Tax help, How To Get Tax Help Trade or business activities Definition of, Trade or Business Activities Real property, Real property trades or businesses. Where to file a 2011 tax return W Worksheet 1, Worksheet 1. Where to file a 2011 tax return Worksheet 3, Worksheet 3. Where to file a 2011 tax return Worksheet 4, Step Four—Completing Worksheet 4 Worksheet 5, Step Five—Completing Worksheet 5 Worksheet 6, Step Six—Using Worksheets 6 and 7 Worksheet 7, Step Six—Using Worksheets 6 and 7 Worksheet A, Worksheet A. Where to file a 2011 tax return , Worksheet A. Where to file a 2011 tax return Significant Participation Passive Activities Worksheet B, Worksheet B. Where to file a 2011 tax return , Worksheet B. Where to file a 2011 tax return Significant Participation Activities With Net Income Prev  Up     Home   More Online Publications