Instructions For Affected Civilians Who Have Not Yet Filed Taxable Year 2022 Individual Federal Income Tax Returns
Affected Civilians who have not filed their taxable year 2022 individual Federal income tax returns should not include any Emergency and Extraordinary Expense (EEE) Payment amounts (reflected on Form 1099-MISC, Miscellaneous Income) in gross income on their taxable year 2022 returns, except to the extent the cost reimbursed by the EEE Payment was also compensated for by insurance or otherwise.
Instructions For Affected Civilians Who Already Have Filed Taxable Year 2022 Individual Federal Income Tax Returns
Affected Civilians may amend their taxable year 2022 Federal income tax returns by filing Form 1040-X, Amended U.S. Individual Income Tax Return, to exclude EEE Payment amounts (reflected on Form 1099-MISC, Miscellaneous Income) that were previously included on original taxable year 2022 individual Federal income tax returns, to the extent the cost reimbursed by the EEE Payment was not also compensated for by insurance or otherwise. The IRS accepts paper and electronically filed Forms 1040-X.
If filing Form 1040-X electronically, include “Red Hill Relief” at the beginning of Part IV, Explanation of Changes.
If filing Form 1040-X on paper:Include “Red Hill Relief” at the top of Form 1040-X. Also, include “Red Hill Relief” at the beginning of Part III, Explanation of Changes, and mail the Form 1040-X to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0052