Instructions For Form 8914 printable pdf download

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Form 8914 (2006)

General Instructions

Compensation for Housing

You cannot claim the additional exemption amount if you

Purpose of Form

received rent (or any other amount) from any source for

providing the housing. You are permitted to receive payments or

Use Form 8914 to claim your personal exemptions, exemptions

reimbursements that do not relate to normal housing costs,

for dependents, and the additional exemption amount for

including the following.

providing housing in your main home to one or more individuals

Food, clothing, or personal items consumed or used by the

displaced by Hurricane Katrina.

displaced individual.

Additional Exemption Amount

Reimbursement for the cost of any long distance telephone

calls made by the displaced individual.

You can claim an additional exemption amount of $500 for each

displaced individual (defined below). You can claim an additional

Reimbursement for the cost of gasoline for the displaced

exemption amount only one time for a specific individual. If you

individual’s use of your vehicle.

claimed an additional exemption amount for that individual in

However, you cannot claim the additional exemption amount if

2005, you cannot claim that amount again in 2006. The

you received any reimbursement for the extra costs of heat,

maximum additional exemption amount you can claim for all

electricity, or water used by the displaced individual.

displaced individuals is $2,000 ($1,000 if married filing

separately). Any additional exemption amount you claimed for

Specific Instructions

displaced individuals in 2005 will reduce the $2,000 maximum

Line 1, Column (a)

for 2006. If two or more taxpayers share the same main home,

only one taxpayer in that main home can claim the additional

Enter the first and last names of up to four individuals displaced

exemption amount for a specific displaced individual. If married

by Hurricane Katrina who were provided housing in your main

filing separately, only one spouse can claim the additional

home for a period of at least 60 consecutive days ending in

exemption amount for a specific displaced individual. In order for

2006. If less than 60 consecutive days, you cannot claim an

you to be considered to have provided housing, you must have

additional exemption amount for this individual.

a legal interest in the main home (that is, own or rent the home).

Do not enter the name of any individual you included on a

Form 8914 you filed for 2005.

Displaced Individual

Line 1, Column (b)

For you to claim the additional exemption amount, a displaced

individual must meet all of the following conditions.

Enter the displaced individual’s social security number (SSN) or

individual taxpayer identification number (ITIN). You must provide

The individual must have had his or her main home in the

this information in column (b) to claim an exemption amount.

Hurricane Katrina disaster area (for this purpose, the states of

You may use Form W-9, Request for Taxpayer Identification

Alabama, Florida, Louisiana, and Mississippi) on August 28,

Number and Certification, to request an SSN or ITIN from the

2005, and he or she must have been displaced from that home.

displaced individual.

If the individual’s main home was located outside the core

disaster area (defined below), that home must have been

Line 1, Column (c)

damaged by Hurricane Katrina or the individual must have been

Enter the street address where the displaced individual’s main

evacuated from that home because of Hurricane Katrina.

home was located on August 28, 2005. That home must have

The individual must have been provided housing in your main

been located in the Hurricane Katrina disaster area on that date.

home free of charge for a period of at least 60 consecutive days

Include the number and street, city or town, state, and ZIP code.

ending in 2006. See Compensation for Housing on this page.

Line 1, Column (d)

He or she cannot be your spouse or dependent.

Enter the number of consecutive days the displaced individual

Core Disaster Area

was provided housing in your main home free of charge.

The following areas in three states are within the core disaster

area.

Paperwork Reduction Act Notice. We ask for the information

Alabama. The counties of Baldwin, Choctaw, Clarke, Greene,

on this form to carry out the Internal Revenue laws of the United

Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and

States. You are required to give us the information. We need it

Washington.

to ensure that you are complying with these laws and to allow us

to figure and collect the right amount of tax.

Louisiana. The parishes of Acadia, Ascension, Assumption,

Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia,

You are not required to provide the information requested on

Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche,

a form that is subject to the Paperwork Reduction Act unless the

Livingston, Orleans, Plaquemines, Pointe Coupee, St. Bernard,

form displays a valid OMB control number. Books or records

St. Charles, St. Helena, St. James, St. John the Baptist, St.

relating to a form or its instructions must be retained as long as

Martin, St. Mary, St. Tammany, Tangipahoa, Terrebonne,

their contents may become material in the administration of any

Vermilion, Washington, West Baton Rouge, and West Feliciana.

Internal Revenue law. Generally, tax returns and return

information are confidential, as required by Internal Revenue

Mississippi. The counties of Adams, Amite, Attala, Choctaw,

Code section 6103.

Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George,

The average time and expenses required to complete and file

Greene, Hancock, Harrison, Hinds, Holmes, Humphreys,

this form will vary depending on individual circumstances. For the

Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper,

estimated averages, see the instructions for your income tax

Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes,

return.

Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl

If you have suggestions for making this form simpler, we

River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone,

would be happy to hear from you. See the instructions for your

Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo.

income tax return.

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Instructions For Form 8914

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