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Amend My 2012 Tax Return

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Amend My 2012 Tax Return

Amend my 2012 tax return 6. Amend my 2012 tax return   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Amend my 2012 tax return Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Amend my 2012 tax return Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Amend my 2012 tax return S. Amend my 2012 tax return Tax Treaties See chapter 7 for information about getting these publications. Amend my 2012 tax return Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Amend my 2012 tax return See Table 6-1 at the end of this chapter for a list of these countries. Amend my 2012 tax return Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Amend my 2012 tax return If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Amend my 2012 tax return Treaty benefits generally are available to residents of the United States. Amend my 2012 tax return They generally are not available to U. Amend my 2012 tax return S. Amend my 2012 tax return citizens who do not reside in the United States. Amend my 2012 tax return However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Amend my 2012 tax return S. Amend my 2012 tax return citizens residing in the treaty countries. Amend my 2012 tax return U. Amend my 2012 tax return S. Amend my 2012 tax return citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Amend my 2012 tax return Certification of U. Amend my 2012 tax return S. Amend my 2012 tax return residency. Amend my 2012 tax return   Use Form 8802, Application for United States Residency Certification, to request certification of U. Amend my 2012 tax return S. Amend my 2012 tax return residency for purposes of claiming benefits under a tax treaty. Amend my 2012 tax return Certification can be requested for the current and any prior calendar years. Amend my 2012 tax return You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Amend my 2012 tax return Common Benefits Some common tax treaty benefits are explained below. Amend my 2012 tax return The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Amend my 2012 tax return Benefits provided by certain treaties are not provided by others. Amend my 2012 tax return Personal service income. Amend my 2012 tax return If you are a U. Amend my 2012 tax return S. Amend my 2012 tax return resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Amend my 2012 tax return Professors and teachers. Amend my 2012 tax return If you are a U. Amend my 2012 tax return S. Amend my 2012 tax return resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Amend my 2012 tax return Students, trainees, and apprentices. Amend my 2012 tax return If you are a U. Amend my 2012 tax return S. Amend my 2012 tax return resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Amend my 2012 tax return Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Amend my 2012 tax return Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Amend my 2012 tax return Pensions and annuities. Amend my 2012 tax return If you are a U. Amend my 2012 tax return S. Amend my 2012 tax return resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Amend my 2012 tax return Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Amend my 2012 tax return Investment income. Amend my 2012 tax return If you are a U. Amend my 2012 tax return S. Amend my 2012 tax return resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Amend my 2012 tax return Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Amend my 2012 tax return Tax credit provisions. Amend my 2012 tax return If you are a U. Amend my 2012 tax return S. Amend my 2012 tax return resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Amend my 2012 tax return Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Amend my 2012 tax return S. Amend my 2012 tax return tax on the income. Amend my 2012 tax return Nondiscrimination provisions. Amend my 2012 tax return Most U. Amend my 2012 tax return S. Amend my 2012 tax return tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Amend my 2012 tax return S. Amend my 2012 tax return citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Amend my 2012 tax return Saving clauses. Amend my 2012 tax return U. Amend my 2012 tax return S. Amend my 2012 tax return treaties contain saving clauses that provide that the treaties do not affect the U. Amend my 2012 tax return S. Amend my 2012 tax return taxation of its own citizens and residents. Amend my 2012 tax return As a result, U. Amend my 2012 tax return S. Amend my 2012 tax return citizens and residents generally cannot use the treaty to reduce their U. Amend my 2012 tax return S. Amend my 2012 tax return tax liability. Amend my 2012 tax return However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Amend my 2012 tax return S. Amend my 2012 tax return citizens or residents. Amend my 2012 tax return It is important that you examine the applicable saving clause to determine if an exception applies. Amend my 2012 tax return More information on treaties. Amend my 2012 tax return   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Amend my 2012 tax return Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Amend my 2012 tax return S. Amend my 2012 tax return ” appears in the treaty exemption discussions in Publication 901. Amend my 2012 tax return   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Amend my 2012 tax return Competent Authority Assistance If you are a U. Amend my 2012 tax return S. Amend my 2012 tax return citizen or resident alien, you can request assistance from the U. Amend my 2012 tax return S. Amend my 2012 tax return competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Amend my 2012 tax return You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Amend my 2012 tax return The U. Amend my 2012 tax return S. Amend my 2012 tax return competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Amend my 2012 tax return Effect of request for assistance. Amend my 2012 tax return   If your request provides a basis for competent authority assistance, the U. Amend my 2012 tax return S. Amend my 2012 tax return competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Amend my 2012 tax return How to make your request. Amend my 2012 tax return   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Amend my 2012 tax return You are denied treaty benefits. Amend my 2012 tax return Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Amend my 2012 tax return   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Amend my 2012 tax return Some of the steps you should consider taking include the following. Amend my 2012 tax return Filing a protective claim for credit or refund of U. Amend my 2012 tax return S. Amend my 2012 tax return taxes. Amend my 2012 tax return Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Amend my 2012 tax return Avoiding the lapse or termination of your right to appeal any tax determination. Amend my 2012 tax return Complying with all applicable procedures for invoking competent authority consideration. Amend my 2012 tax return Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Amend my 2012 tax return S. Amend my 2012 tax return or treaty country tax. Amend my 2012 tax return Taxpayers can consult with the U. Amend my 2012 tax return S. Amend my 2012 tax return competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Amend my 2012 tax return   The request should contain all essential items of information, including the following items. Amend my 2012 tax return A reference to the treaty and the treaty provisions on which the request is based. Amend my 2012 tax return The years and amounts involved in both U. Amend my 2012 tax return S. Amend my 2012 tax return dollars and foreign currency. Amend my 2012 tax return A brief description of the issues for which competent authority assistance is requested. Amend my 2012 tax return   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Amend my 2012 tax return Revenue Procedure 2006-54 is available at www. Amend my 2012 tax return irs. Amend my 2012 tax return gov/irb/2006-49_IRB/ar13. Amend my 2012 tax return html. Amend my 2012 tax return   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Amend my 2012 tax return S. Amend my 2012 tax return competent authority assistance under tax treaties. Amend my 2012 tax return As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Amend my 2012 tax return    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Amend my 2012 tax return   In the case of U. Amend my 2012 tax return S. Amend my 2012 tax return - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Amend my 2012 tax return If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Amend my 2012 tax return Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Amend my 2012 tax return This table is updated through October 31, 2013. Amend my 2012 tax return You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Amend my 2012 tax return You can obtain the text of most U. Amend my 2012 tax return S. Amend my 2012 tax return treaties at IRS. Amend my 2012 tax return gov. Amend my 2012 tax return You also can request the text of treaties from the Department of Treasury at the following address. Amend my 2012 tax return Department of Treasury Office of Business and Public Liaison Rm. Amend my 2012 tax return 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Amend my 2012 tax return S. Amend my 2012 tax return Virgin Islands, you can call the IRS at 1-800-829-1040. Amend my 2012 tax return Table 6–1. Amend my 2012 tax return List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Amend my 2012 tax return D. Amend my 2012 tax return ) Australia TIAS 10773 Dec. Amend my 2012 tax return 1, 1983 1986-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 220 1986-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 246 Protocol TIAS Jan. Amend my 2012 tax return 1, 2004     Austria TIAS Jan. Amend my 2012 tax return 1, 1999     Bangladesh TIAS Jan. Amend my 2012 tax return 1, 2007     Barbados TIAS 11090 Jan. Amend my 2012 tax return 1, 1984 1991-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 436 1991-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 466 Protocol TIAS Jan. Amend my 2012 tax return 1, 2005     Belgium TIAS Jan. Amend my 2012 tax return 1, 2008     Bulgaria TIAS Jan. Amend my 2012 tax return 1, 2009     Canada2 TIAS 11087 Jan. Amend my 2012 tax return 1, 1985 1986-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 258 1987-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 298 Protocol TIAS Jan. Amend my 2012 tax return 1, 2009     China, People's Republic of TIAS 12065 Jan. Amend my 2012 tax return 1, 1987 1988-1 C. Amend my 2012 tax return B. Amend my 2012 tax return 414 1988-1 C. Amend my 2012 tax return B. Amend my 2012 tax return 447 Commonwealth of Independent States3 TIAS 8225 Jan. Amend my 2012 tax return 1, 1976 1976-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 463 1976-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 475 Cyprus TIAS 10965 Jan. Amend my 2012 tax return 1, 1986 1989-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 280 1989-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 314 Czech Republic TIAS Jan. Amend my 2012 tax return 1, 1993     Denmark TIAS Jan. Amend my 2012 tax return 1, 2001     Protocol TIAS Jan. Amend my 2012 tax return 1, 2008     Egypt TIAS 10149 Jan. Amend my 2012 tax return 1, 1982 1982-1 C. Amend my 2012 tax return B. Amend my 2012 tax return 219 1982-1 C. Amend my 2012 tax return B. Amend my 2012 tax return 243 Estonia TIAS Jan. Amend my 2012 tax return 1, 2000     Finland TIAS 12101 Jan. Amend my 2012 tax return 1, 1991     Protocol TIAS Jan. Amend my 2012 tax return 1, 2008     France TIAS Jan. Amend my 2012 tax return 1, 1996     Protocol TIAS Jan. Amend my 2012 tax return 1, 2009     Germany TIAS Jan. Amend my 2012 tax return 1, 1990     Protocol TIAS Jan. Amend my 2012 tax return 1, 2008     Greece TIAS 2902 Jan. Amend my 2012 tax return 1, 1953 1958-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 1054 T. Amend my 2012 tax return D. Amend my 2012 tax return 6109, 1954-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 638 Hungary TIAS 9560 Jan. Amend my 2012 tax return 1, 1980 1980-1 C. Amend my 2012 tax return B. Amend my 2012 tax return 333 1980-1 C. Amend my 2012 tax return B. Amend my 2012 tax return 354 Iceland TIAS 8151 Jan. Amend my 2012 tax return 1, 2009     India TIAS Jan. Amend my 2012 tax return 1, 1991     Indonesia TIAS 11593 Jan. Amend my 2012 tax return 1, 1990     Ireland TIAS Jan. Amend my 2012 tax return 1, 1998     Israel TIAS Jan. Amend my 2012 tax return 1, 1995     Italy TIAS Jan. Amend my 2012 tax return 1, 2010     Jamaica TIAS 10207 Jan. Amend my 2012 tax return 1, 1982 1982-1 C. Amend my 2012 tax return B. Amend my 2012 tax return 257 1982-1 C. Amend my 2012 tax return B. Amend my 2012 tax return 291 Japan TIAS Jan. Amend my 2012 tax return 1, 2005     Kazakhstan TIAS Jan. Amend my 2012 tax return 1, 1996     Korea, South TIAS 9506 Jan. Amend my 2012 tax return 1, 1980 1979-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 435 1979-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 458 Latvia TIAS Jan. Amend my 2012 tax return 1, 2000     Lithuania TIAS Jan. Amend my 2012 tax return 1, 2000     Luxembourg TIAS Jan. Amend my 2012 tax return 1, 2001     Malta TIAS Jan. Amend my 2012 tax return 1, 2011     Mexico TIAS Jan. Amend my 2012 tax return 1,1994     Protocol TIAS Jan. Amend my 2012 tax return 1, 2004               Table 6–1 (continued). Amend my 2012 tax return Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Amend my 2012 tax return D. Amend my 2012 tax return ) Morocco TIAS 10195 Jan. Amend my 2012 tax return 1, 1981 1982-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 405 1982-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 427 Netherlands TIAS Jan. Amend my 2012 tax return 1, 1994     Protocol TIAS Jan. Amend my 2012 tax return 1, 2005     New Zealand TIAS 10772 Nov. Amend my 2012 tax return 2, 1983 1990-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 274 1990-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 303 Protocol TIAS Jan. Amend my 2012 tax return 1, 2011     Norway TIAS 7474 Jan. Amend my 2012 tax return 1, 1971 1973-1 C. Amend my 2012 tax return B. Amend my 2012 tax return 669 1973-1 C. Amend my 2012 tax return B. Amend my 2012 tax return 693 Protocol TIAS 10205 Jan. Amend my 2012 tax return 1, 1982 1982-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 440 1982-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 454 Pakistan TIAS 4232 Jan. Amend my 2012 tax return 1, 1959 1960-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 646 T. Amend my 2012 tax return D. Amend my 2012 tax return 6431, 1960-1 C. Amend my 2012 tax return B. Amend my 2012 tax return 755 Philippines TIAS 10417 Jan. Amend my 2012 tax return 1, 1983 1984-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 384 1984-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 412 Poland TIAS 8486 Jan. Amend my 2012 tax return 1, 1974 1977-1 C. Amend my 2012 tax return B. Amend my 2012 tax return 416 1977-1 C. Amend my 2012 tax return B. Amend my 2012 tax return 427 Portugal TIAS Jan. Amend my 2012 tax return 1, 1996     Romania TIAS 8228 Jan. Amend my 2012 tax return 1, 1974 1976-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 492 1976-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 504 Russia TIAS Jan. Amend my 2012 tax return 1, 1994     Slovak Republic TIAS Jan. Amend my 2012 tax return 1, 1993     Slovenia TIAS Jan. Amend my 2012 tax return 1, 2002     South Africa TIAS Jan. Amend my 2012 tax return 1, 1998     Spain TIAS Jan. Amend my 2012 tax return 1, 1991     Sri Lanka TIAS Jan. Amend my 2012 tax return 1, 2004     Sweden TIAS Jan. Amend my 2012 tax return 1, 1996     Protocol TIAS Jan. Amend my 2012 tax return 1, 2007     Switzerland TIAS Jan. Amend my 2012 tax return 1, 1998     Thailand TIAS Jan. Amend my 2012 tax return 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Amend my 2012 tax return 1, 1970 1971-2 C. Amend my 2012 tax return B. Amend my 2012 tax return 479   Tunisia TIAS Jan. Amend my 2012 tax return 1, 1990     Turkey TIAS Jan. Amend my 2012 tax return 1, 1998     Ukraine TIAS Jan. Amend my 2012 tax return 1, 2001     United Kingdom TIAS Jan. Amend my 2012 tax return 1, 2004     Venezuela TIAS Jan. Amend my 2012 tax return 1, 2000      1(TIAS) — Treaties and Other International Act Series. Amend my 2012 tax return  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Amend my 2012 tax return 3The U. Amend my 2012 tax return S. Amend my 2012 tax return -U. Amend my 2012 tax return S. Amend my 2012 tax return S. Amend my 2012 tax return R. Amend my 2012 tax return income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Amend my 2012 tax return Prev  Up  Next   Home   More Online Publications
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The Amend My 2012 Tax Return

Amend my 2012 tax return 5. Amend my 2012 tax return   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. Amend my 2012 tax return Making the election. Amend my 2012 tax return Form 3115. Amend my 2012 tax return Income TaxesAccrual of contested income taxes. Amend my 2012 tax return Employment Taxes Other TaxesAdditional Medicare Tax. Amend my 2012 tax return What's New Additional Medicare Tax. Amend my 2012 tax return  Beginning in 2013, you must withhold a 0. Amend my 2012 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amend my 2012 tax return Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. Amend my 2012 tax return See Employment Taxes , and Self-employment tax , later. Amend my 2012 tax return Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. Amend my 2012 tax return You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. Amend my 2012 tax return Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. Amend my 2012 tax return When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. Amend my 2012 tax return This applies whether you use the cash method or an accrual method of accounting. Amend my 2012 tax return Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. Amend my 2012 tax return You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . Amend my 2012 tax return Limit on accrual of taxes. Amend my 2012 tax return   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. Amend my 2012 tax return However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. Amend my 2012 tax return Example. Amend my 2012 tax return Your state imposes a tax on personal property used in a trade or business conducted in the state. Amend my 2012 tax return This tax is assessed and becomes a lien as of July 1 (accrual date). Amend my 2012 tax return In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. Amend my 2012 tax return Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. Amend my 2012 tax return You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. Amend my 2012 tax return Uniform capitalization rules. Amend my 2012 tax return   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. Amend my 2012 tax return They also apply to certain taxpayers who acquire property for resale. Amend my 2012 tax return Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. Amend my 2012 tax return For more information, see chapter 1. Amend my 2012 tax return Carrying charges. Amend my 2012 tax return   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. Amend my 2012 tax return You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. Amend my 2012 tax return For more information, see chapter 7. Amend my 2012 tax return Refunds of taxes. Amend my 2012 tax return   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. Amend my 2012 tax return For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. Amend my 2012 tax return    You must include in income any interest you receive on tax refunds. Amend my 2012 tax return Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Amend my 2012 tax return The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. Amend my 2012 tax return Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Amend my 2012 tax return See Taxes for local benefits , later. Amend my 2012 tax return If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. Amend my 2012 tax return However, you can elect to ratably accrue the taxes during the year. Amend my 2012 tax return See Electing to ratably accrue , later. Amend my 2012 tax return Taxes for local benefits. Amend my 2012 tax return   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. Amend my 2012 tax return These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. Amend my 2012 tax return You should increase the basis of your property by the amount of the assessment. Amend my 2012 tax return   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. Amend my 2012 tax return If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. Amend my 2012 tax return Example. Amend my 2012 tax return To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. Amend my 2012 tax return The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. Amend my 2012 tax return The city is paying the principal and interest with the annual payments made by the property owners. Amend my 2012 tax return The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. Amend my 2012 tax return The part of the payments used to pay the interest charges on the bonds is deductible as taxes. Amend my 2012 tax return Charges for services. Amend my 2012 tax return   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. Amend my 2012 tax return Purchase or sale of real estate. Amend my 2012 tax return   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. Amend my 2012 tax return   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. Amend my 2012 tax return Treat the seller as paying the taxes up to but not including the date of sale. Amend my 2012 tax return Treat the buyer as paying the taxes beginning with the date of sale. Amend my 2012 tax return You can usually find this information on the settlement statement you received at closing. Amend my 2012 tax return   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. Amend my 2012 tax return Example. Amend my 2012 tax return Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. Amend my 2012 tax return He has not elected to ratably accrue property taxes. Amend my 2012 tax return November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. Amend my 2012 tax return He sold the property on June 30, 2013. Amend my 2012 tax return Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. Amend my 2012 tax return He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. Amend my 2012 tax return Electing to ratably accrue. Amend my 2012 tax return   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. Amend my 2012 tax return Example. Amend my 2012 tax return Juan Sanchez is a calendar year taxpayer who uses an accrual method. Amend my 2012 tax return His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. Amend my 2012 tax return July 1 is the assessment and lien date. Amend my 2012 tax return If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. Amend my 2012 tax return Separate elections. Amend my 2012 tax return   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. Amend my 2012 tax return Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. Amend my 2012 tax return See Form 3115 , later. Amend my 2012 tax return Making the election. Amend my 2012 tax return   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. Amend my 2012 tax return The statement should show all the following items. Amend my 2012 tax return The trades or businesses to which the election applies and the accounting method or methods used. Amend my 2012 tax return The period to which the taxes relate. Amend my 2012 tax return The computation of the real estate tax deduction for that first year. Amend my 2012 tax return   Generally, you must file your return by the due date (including extensions). Amend my 2012 tax return However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). Amend my 2012 tax return Attach the statement to the amended return and write “Filed pursuant to section 301. Amend my 2012 tax return 9100-2” on the statement. Amend my 2012 tax return File the amended return at the same address where you filed the original return. Amend my 2012 tax return Form 3115. Amend my 2012 tax return    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. Amend my 2012 tax return For more information, including applicable time frames for filing, see the Instructions for Form 3115. Amend my 2012 tax return Note. Amend my 2012 tax return If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. Amend my 2012 tax return R. Amend my 2012 tax return B. Amend my 2012 tax return 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. Amend my 2012 tax return R. Amend my 2012 tax return B. Amend my 2012 tax return 689, and Revenue Procedure 2012-20, 2012-14 I. Amend my 2012 tax return R. Amend my 2012 tax return B. Amend my 2012 tax return 700, or any successor. Amend my 2012 tax return Revenue Procedure 2011-14 is available at  www. Amend my 2012 tax return irs. Amend my 2012 tax return gov/irb/2011-04IRB/ar08. Amend my 2012 tax return html. Amend my 2012 tax return Income Taxes This section discusses federal, state, local, and foreign income taxes. Amend my 2012 tax return Federal income taxes. Amend my 2012 tax return   You cannot deduct federal income taxes. Amend my 2012 tax return State and local income taxes. Amend my 2012 tax return   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. Amend my 2012 tax return An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). Amend my 2012 tax return   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. Amend my 2012 tax return Accrual of contested income taxes. Amend my 2012 tax return   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. Amend my 2012 tax return   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. Amend my 2012 tax return You cannot deduct them in the year in which the liability is finally determined. Amend my 2012 tax return    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. Amend my 2012 tax return Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. Amend my 2012 tax return   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. Amend my 2012 tax return You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. Amend my 2012 tax return For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. Amend my 2012 tax return Foreign income taxes. Amend my 2012 tax return   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Amend my 2012 tax return S. Amend my 2012 tax return possession. Amend my 2012 tax return However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Amend my 2012 tax return S. Amend my 2012 tax return tax under the foreign earned income exclusion or the foreign housing exclusion. Amend my 2012 tax return For information on these exclusions, see Publication 54, Tax Guide for U. Amend my 2012 tax return S. Amend my 2012 tax return Citizens and Resident Aliens Abroad. Amend my 2012 tax return For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. Amend my 2012 tax return Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. Amend my 2012 tax return Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. Amend my 2012 tax return You may also need to pay certain employment taxes from your own funds. Amend my 2012 tax return These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. Amend my 2012 tax return Note. Amend my 2012 tax return Additional Medicare Tax is only imposed on the employee. Amend my 2012 tax return There is no employer share of Additional Medicare Tax. Amend my 2012 tax return Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. Amend my 2012 tax return You can deduct the employment taxes you must pay from your own funds as taxes. Amend my 2012 tax return Example. Amend my 2012 tax return You pay your employee $18,000 a year. Amend my 2012 tax return However, after you withhold various taxes, your employee receives $14,500. Amend my 2012 tax return You also pay an additional $1,500 in employment taxes. Amend my 2012 tax return You should deduct the full $18,000 as wages. Amend my 2012 tax return You can deduct the $1,500 you pay from your own funds as taxes. Amend my 2012 tax return For more information on employment taxes, see Publication 15 (Circular E). Amend my 2012 tax return Unemployment fund taxes. Amend my 2012 tax return   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. Amend my 2012 tax return Deduct these payments as taxes. Amend my 2012 tax return Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. Amend my 2012 tax return Excise taxes. Amend my 2012 tax return   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. Amend my 2012 tax return However, see Fuel taxes , later. Amend my 2012 tax return   For more information on excise taxes, see Publication 510. Amend my 2012 tax return Franchise taxes. Amend my 2012 tax return   You can deduct corporate franchise taxes as a business expense. Amend my 2012 tax return Fuel taxes. Amend my 2012 tax return   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. Amend my 2012 tax return Do not deduct these taxes as a separate item. Amend my 2012 tax return   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Amend my 2012 tax return For more information, see Publication 510. Amend my 2012 tax return Occupational taxes. Amend my 2012 tax return   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Amend my 2012 tax return Personal property tax. Amend my 2012 tax return   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. Amend my 2012 tax return Sales tax. Amend my 2012 tax return   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. Amend my 2012 tax return If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. Amend my 2012 tax return If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Amend my 2012 tax return If the property is depreciable, add the sales tax to the basis for depreciation. Amend my 2012 tax return For more information on basis, see Publication 551. Amend my 2012 tax return    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. Amend my 2012 tax return Also, do not include these taxes in gross receipts or sales. Amend my 2012 tax return Self-employment tax. Amend my 2012 tax return   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. Amend my 2012 tax return This deduction only affects your income tax. Amend my 2012 tax return It does not affect your net earnings from self-employment or your self-employment tax. Amend my 2012 tax return   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). Amend my 2012 tax return   For more information on self-employment tax, see Publication 334. Amend my 2012 tax return Additional Medicare Tax. Amend my 2012 tax return   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. Amend my 2012 tax return See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. Amend my 2012 tax return Prev  Up  Next   Home   More Online Publications