Table of Contents
- Definitions
- Charitable Giving Incentives
- Casualty and Theft Losses
- Replacement Period for Nonrecognition of Gain
- Net Operating Losses
- IRAs and Other Retirement Plans
- Additional Tax Relief for Individuals
- Earned 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 Businesses
- Request for Copy or Transcript of Tax Return
- How To Get Tax Help
The following definitions are used throughout this publication.
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. See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas.
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. You will need to know this date when using this publication for the various tax provisions.
Table 1
The counties listed in Table 1 below are eligible for all tax provisions shown in this publication.
|
Applicable Disaster Date* |
State | Affected Counties—Midwestern Disaster Areas |
---|---|---|
05/02/2008 | Arkansas | Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. |
06/01/2008 | Illinois | Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. |
06/06/2008 | 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. |
05/25/2008 | 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. |
05/10/2008 | Missouri | Barry, Jasper, and Newton. |
06/01/2008 | Missouri | Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Charles, Stone, Taney, Vernon, and Webster. |
05/22/2008 | Nebraska | Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. |
06/05/2008 | 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. |
* In some cases, the date will be later due to the continuation of the severe storms, tornadoes, or flooding that began on the above date. For more details, go to www.fema.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.
|
|
||
---|---|---|
Applicable Disaster Date* |
State | Affected Counties—Midwestern Disaster Areas |
06/01/2008 | Illinois | Greene, Madison, Monroe, Pike, Randolph, St. Clair, and Scott. |
06/06/2008 | Indiana | Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. |
05/25/2008 | Iowa | Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. |
05/22/2008 | 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. |
06/06/2008 | Michigan | Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. |
06/07/2008 | Minnesota | Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. |
06/01/2008 | 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. Genevieve, St. Louis, the Independent City of St. Louis, Scott, Sullivan, and Worth. |
04/23/2008 | Nebraska | Gage, Johnson, Morrill, Nemaha, and Pawnee. |
05/22/2008 | 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. |
06/27/2008 | Nebraska | Dodge, Douglas, Sarpy, and Saunders. |
06/05/2008 | Wisconsin | Lafayette. |
* In some cases, the date will be later due to the continuation of the severe storms, tornadoes, or flooding that began on the above date. For more details, go to www.fema.gov |
This benefit applies only to the counties in Table 1.
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Be paid after May 1, 2008, and before January 1, 2009.
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The contribution must be for relief efforts in one or more Midwestern disaster areas.
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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.
This benefit applies only to the counties in Table 1.
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.
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36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008.
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41 cents per mile for the period July 1 through December 31, 2008.
This benefit applies only to the counties in Table 1.
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. You cannot claim a deduction or credit for amounts you exclude. You must keep records of miles driven, time, place (or use), and purpose of the mileage. The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods.
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50.5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008.
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58.5 cents per mile for the period July 1 through December 31, 2008.
This benefit applies to the counties in both Tables 1 and 2.
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. For more information, see Publication 547.
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Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and
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Complete the 2008 version of Form 4684. Cross out “2008” and enter “2007” at the top of Form 4684.
This benefit applies to the counties in both Tables 1 and 2.
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. 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). 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. For more information, see the Instructions for Form 4684.
This benefit applies only to the counties in Table 1.
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The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or
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The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year):
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Qualified disaster recovery assistance casualty loss (as defined below),
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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,
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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,
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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
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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.
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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.
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The distribution was made on or after the applicable disaster date and before January 1, 2010.
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Your main home was located in a Midwestern disaster area on the applicable disaster date.
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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. Examples of an economic loss include, but are not limited to:
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Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause;
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Loss related to displacement from your home; or
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Loss of livelihood due to temporary or permanent layoffs.
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A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan).
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A qualified annuity plan.
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A tax-sheltered annuity contract.
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A governmental section 457 deferred compensation plan.
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A traditional, SEP, SIMPLE, or Roth IRA.
This benefit applies to the counties in both Tables 1 and 2.
Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. However, if
you elect, you can include the entire distribution in your income in the year it was received.
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). 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.
For more information, see Form 8930.
This benefit applies to the counties in both Tables 1 and 2.
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. Also, you can repay a qualified disaster recovery assistance
distribution made on account of a hardship from a retirement plan. However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay.
You have three years from the day after the date you received the distribution to make a repayment. Amounts that are repaid are treated as a qualified rollover and are not included in income. Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. See Form 8930 for more information on how to report repayments.
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Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse).
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Required minimum distributions.
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Periodic payments (other than from an IRA) that are for:
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A period of 10 years or more,
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Your life or life expectancy, or
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The joint lives or joint life expectancies of you and your beneficiary.
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This benefit applies to the counties in both Tables 1 and 2.
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. For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover
can be made.
To be a qualified distribution, the distribution must meet all of the following requirements.
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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.
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The distribution was received after the date that was 6 months before the day after the applicable disaster date.
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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.
Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation.
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.
You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009.
This benefit applies to the counties in both Tables 1 and 2.
The following benefits are available to qualified individuals.
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Increases to the limits for distributions treated as loans from employer plans.
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A 1-year suspension for payments due on plan loans.
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Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause;
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Loss related to displacement from your home; or
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Loss of livelihood due to temporary or permanent layoffs.
This benefit applies to the counties in both Tables 1 and 2.
You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if:
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Your 2008 earned income is less than your 2007 earned income, and
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At least one of the following statements is true.
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Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1.
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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.
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Figure your 2008 EIC using your 2007 earned income.
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Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes.
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Add the results of (1) and (2).
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Figure your 2008 EIC using your 2008 earned income.
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Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes.
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Add the results of (4) and (5).
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Compare the results of (3) and (6). If (3) is larger than (6), it is to your benefit to make the election. If (3) is equal to or smaller than (6), making the election will not help you.
This benefit applies to the counties in both Tables 1 and 2.
You may be able to 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. The additional exemption amount is claimed on Form 8914. The additional exemption amount is allowable once per taxpayer for a specific individual in 2008 or 2009, but not in both years. The maximum additional exemption amount you can claim for all displaced individuals is $2,000 ($1,000 if married filing separately). The additional exemption amount you claim for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. 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. If married filing separately, only one spouse can claim the additional exemption amount for a specific displaced individual. 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). To qualify as a displaced individual, the individual:
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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. 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,
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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
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Cannot be your spouse or dependent.
You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following.
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Food, clothing, or personal items consumed or used by the displaced individual.
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Reimbursement for the cost of any long distance telephone calls made by the displaced individual.
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Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle.
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.
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.
For more information, see Form 8914.
This benefit applies only to the counties in Table 1.
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. 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. The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%.
The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. 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.
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Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution.
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For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution.
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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.
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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.
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The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution.
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You will need to contact the eligible educational institution for qualified room and board costs.
For more information, see Form 8863. See Form 8917 for the tuition and fees deduction.
This benefit applies only to the counties in Table 1.
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. 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. 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.
This benefit applies to the counties in both Tables 1 and 2.
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. 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. Examples of an economic loss include, but are not limited to:
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Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause;
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Loss related to displacement from your home; or
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Loss of livelihood due to temporary or permanent layoffs.
This relief does not apply to any debt secured by real property located outside a Midwestern disaster area.
You may also have to reduce certain tax attributes by the amount excluded. For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment).
This benefit applies only to the counties in Table 1.
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. However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. The IRS has exercised this authority as follows.
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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.
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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.
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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.
This benefit applies only to the counties in Table 1.
An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Use Form 5884-A to claim the credit.
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Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date.
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Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area.
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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.
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Wages paid to your dependent or a related individual. See section 51(i)(1).
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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.
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Wages for services of replacement workers during a strike or lockout.
This benefit applies only to the counties in Table 1.
An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. 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. 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). Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). The employer must use Form 5884-A to claim the credit.
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. The employee cannot be your dependent or a related individual. See section 51(i)(1).
For more information, see Form 5884-A.
This benefit applies only to the counties in Table 1.
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. 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:
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Held by you for use in a trade or business or for the production of income, or
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Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business.
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.
This benefit applies only to the counties in Table 1.
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.
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For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%.
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For certified historic structures, the credit percentage is increased from 20% to 26%.
For more information, see Form 3468, Investment Credit.
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Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
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Current-year forms, instructions, and publications.
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Prior-year forms, instructions, and publications.
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Tax Map: an electronic research tool and finding aid.
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Tax law frequently asked questions.
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Tax Topics from the IRS telephone response system.
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Internal Revenue Code—Title 26 of the U.S. Code.
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Fill-in, print, and save features for most tax forms.
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Internal Revenue Bulletins.
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Toll-free and email technical support.
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Two releases during the year.
– The first release will ship the beginning of January.
– The final release will ship the beginning of March.
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Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
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All the business tax forms, instructions, and publications needed to successfully manage a business.
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Tax law changes.
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Tax Map: an electronic research tool and finding aid.
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Web links to various government agencies, business associations, and IRS organizations.
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“Rate the Product” survey—your opportunity to suggest changes for future editions.
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A site map of the guide to help you navigate the pages with ease.
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An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.
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