A: You should first contact your employer to find out if or when the Form W-2 was mailed. If it is not available, we can file Form 4852 together with your pay stub to substitute the missing Form W-2 to support the withholding claimed for the year.

A: You should contact your financial institution or your securities investment brokerage for the missing Form 1099-INT or 1099-DIV; or you should contact the person you have engaged with trade and business for the missing Form 1099-MISC. If it is not available, the interest or dividend income can be retrieved from the monthly statements of your bank or investment account The gross receipts of your business can be retrieved from the monthly statements of your business' bank account.

A: Records such as receipts, cancelled checks, and other documents that prove an item of income or a deduction on your return should be kept at least until the statue of limitations expires for that return. Usually this is three years from the date the return was due or filed, or two years from the date the tax was paid, whichever is later. There is no period of limitations when a return is false or fraudulent or when no return is filed. You should keep some records indefinitely, such as property records, since you may need them to determine the basis of property if it to prove the amount of gain or loss if the property is sold.

A: For Form 1040 refunds or no payment:

"Internal Revenue Service Fresno, CA 93888-0002"

For Form 1040 with payment:

"Internal Revenue Service P.O. Box 7704 San Francisco, CA 94120-7704"

For Form 540 refund or no payment:

"Franchise Tax Board P.O. Box 942840 Sacramento, CA 94240-0009"

For Form 540 with payments:

"Franchise Tax Board P.O. Box 942867 Sacramento, CA 94267-0009"

A: The standard mileage rate for business for 2008 is 50.5 cents per mile and 55 cents in 2009. 14 cents per mile for charitable contribution in 2008 and 2009. 19 cents per mile for medical reason or moving in 2008 and 24 cents in 2009.

A: If you're unable to finish your tax return by April 15th, you can get a four-month extension by filing Form 4868, "Extension of time to file US Individual Income Tax Return", by the due date. By filing the extension, you avoid the late filing penalty but not extending the time to pay your income tax. Therefore, you must make an accurate estimate of your tax and send necessary payment with your extension. Unless at least 90% of the actual tax liability was paid prior to the original due date of the return through withholding on wages, estimated tax payment or payment with extension, you will be billed for a late payment penalty.

A: If you cannot pay the full amount as shown on your tax return, you can ask to make monthly installment payments. However, you will be charged a one time user fee of $43, and you can be charged a late payment penalty unless you can show reasonable cause for not paying the tax by April 15, even if your request to pay in installments is granted. In addition, penalties and interest will continue to accrue on the unpaid amount until the account balance is paid in full.

A: Individuals have until the due date of their tax returns, April 15 to make contributions to their IRAs. Filing extensions are not taken into account. If the contribution is made by the due date, it will be treated as having been made on the last day of the tax year for which the return is filed. For tax year 2008, the maximum combined contribution to a traditional IRA and Roth IRA is limited to $5,000. For taxpayer with age 50 or older, the maximum contribution is $6,000 (included $1,000 catch-up contribution).

A: If you have moved or your address has changed, you need to notify the IRS to ensure you receive any IRS refund or correspondence. To change your address with the IRS, complete a Form 8822, "Address Change Request". You may also write to the campus where you filed your last return and provide your new address.

A: Your filing status is SINGLE if, on the last day of the year, you are unmarried or legally separated from your spouse under a divorce decree.

Your filing status is MARRIED FILING JOINTLY if you are married and both you and your spouse agree to file a joint return.

You can choose MARRIED FILING SEPARATELY as your filing status if you are married. This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return.

Your filing status is HEAD OF HOUSEHOLD if you are unmarried on the last day of the year and you paid more than half the cost of keeping up a home and a qualifying person lived with you in the home for more than half the year.

You may be eligible to use QUALIFYING WIDOW(ER) WITH DEPENDENT CHILD as your filing status for 2 years following the year your spouse died.