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Amending Taxes

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Amending Taxes

Amending taxes Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Amending taxes The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Amending taxes Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Amending taxes Exclusion or deduction. Amending taxes   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Amending taxes Your employer can tell you whether your benefit plan qualifies. Amending taxes To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Amending taxes You cannot use Form 1040EZ. Amending taxes   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Amending taxes Therefore, you would not get an exclusion from wages. Amending taxes Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Amending taxes To claim the deduction, you must use Form 2441. Amending taxes   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Amending taxes Statement for employee. Amending taxes   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Amending taxes Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Amending taxes Qualifying person(s). Amending taxes   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Amending taxes If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Amending taxes Your disabled spouse who is not physically or mentally able to care for himself or herself. Amending taxes Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Amending taxes Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Amending taxes For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Amending taxes Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Amending taxes Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Amending taxes   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Amending taxes   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Amending taxes Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Amending taxes Supplemental security income (SSI) payments. Amending taxes   Social security benefits do not include SSI payments, which are not taxable. Amending taxes Do not include these payments in your income. Amending taxes Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Amending taxes You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Amending taxes Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Amending taxes You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Amending taxes For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Amending taxes Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Amending taxes Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Amending taxes For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Amending taxes Retirement and profit-sharing plans. Amending taxes   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Amending taxes The payments must be reported as a pension or annuity. Amending taxes Accrued leave payment. Amending taxes   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Amending taxes The payment is not a disability payment. Amending taxes Include it in your income in the tax year you receive it. Amending taxes See Publication 525, Taxable and Nontaxable Income, for more information. Amending taxes Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Amending taxes For information about military and government disability pensions, see Publication 525. Amending taxes VA disability benefits. Amending taxes   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Amending taxes If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Amending taxes   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Amending taxes These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Amending taxes Other Payments You may receive other payments that are related to your disability. Amending taxes The following payments are not taxable. Amending taxes Benefit payments from a public welfare fund, such as payments due to blindness. Amending taxes Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Amending taxes Compensatory (but not punitive) damages for physical injury or physical sickness. Amending taxes Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Amending taxes Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Amending taxes Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Amending taxes Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Amending taxes More detailed information can be found in Publication 525. Amending taxes Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Amending taxes Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Amending taxes These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Amending taxes This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Amending taxes For more information, see Publication 525. Amending taxes Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Amending taxes You must use Schedule A (Form 1040) to itemize your deductions. Amending taxes See your form instructions for information on the standard deduction and the deductions you can itemize. Amending taxes The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Amending taxes Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Amending taxes Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Amending taxes They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Amending taxes You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Amending taxes 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Amending taxes The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Amending taxes For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Amending taxes Artificial limbs, contact lenses, eyeglasses, and hearing aids. Amending taxes The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Amending taxes Cost and repair of special telephone equipment for hearing-impaired persons. Amending taxes Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Amending taxes ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Amending taxes Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Amending taxes This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Amending taxes Premiums for qualified long-term care insurance, up to certain amounts. Amending taxes Improvements to a home that do not increase its value if the main purpose is medical care. Amending taxes An example is constructing entrance or exit ramps. Amending taxes Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Amending taxes See Publication 502 for more information. Amending taxes Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Amending taxes If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Amending taxes 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Amending taxes You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Amending taxes Impairment-related expenses defined. Amending taxes   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Amending taxes Publication 502 contains more detailed information. Amending taxes Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Amending taxes Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Amending taxes To qualify, you must pay these expenses so you can work or look for work. Amending taxes The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Amending taxes You can claim the credit on Form 1040 or 1040A. Amending taxes You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Amending taxes You figure the credit on Form 2441. Amending taxes For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Amending taxes Publication 503, Child and Dependent Care Expenses, contains more detailed information. Amending taxes Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Amending taxes S. Amending taxes citizen or a resident alien and either of the following apply. Amending taxes You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Amending taxes You can claim the credit on Form 1040 or 1040A. Amending taxes You figure the credit on Schedule R. Amending taxes For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Amending taxes Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Amending taxes Earned Income Credit This credit is based on the amount of your earned income. Amending taxes You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Amending taxes To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Amending taxes If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Amending taxes You cannot use Form 1040EZ if you have a qualifying child. Amending taxes Qualifying child. Amending taxes   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Amending taxes Earned income. Amending taxes   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Amending taxes However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Amending taxes More information. Amending taxes   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Amending taxes Publication 596, Earned Income Credit (EIC), contains more detailed information. Amending taxes Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Amending taxes A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Amending taxes This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Amending taxes In this case you do not have to pay employment taxes on the amount you pay. Amending taxes But if you control what work is done and how it is done, the worker is your employee. Amending taxes If you possess the right to discharge a worker, that worker is generally considered to be your employee. Amending taxes If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Amending taxes To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Amending taxes Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Amending taxes Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Amending taxes For more information, see chapter 7 of Publication 535, Business Expenses. Amending taxes Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Amending taxes The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Amending taxes See Form 8826, Disabled Access Credit, for more information. Amending taxes Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Amending taxes One targeted group consists of vocational rehabilitation referrals. Amending taxes These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Amending taxes See Form 5884, Work Opportunity Credit. Amending taxes How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Amending taxes Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Amending taxes Free help with your tax return. Amending taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amending taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Amending taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amending taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amending taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Amending taxes To find the nearest VITA or TCE site, visit IRS. Amending taxes gov or call 1-800-906-9887. Amending taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amending taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amending taxes aarp. Amending taxes org/money/taxaide or call 1-888-227-7669. Amending taxes   For more information on these programs, go to IRS. Amending taxes gov and enter “VITA” in the search box. Amending taxes Internet. Amending taxes IRS. Amending taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Amending taxes Apply for an Employer Identification Number (EIN). Amending taxes Go to IRS. Amending taxes gov and enter Apply for an EIN in the search box. Amending taxes Request an Electronic Filing PIN by going to IRS. Amending taxes gov and entering Electronic Filing PIN in the search box. Amending taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. Amending taxes gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amending taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amending taxes Check the status of your amended return. Amending taxes Go to IRS. Amending taxes gov and enter Where's My Amended Return in the search box. Amending taxes Download forms, instructions, and publications, including some accessible versions. Amending taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Amending taxes gov or IRS2Go. Amending taxes Tax return and tax account transcripts are generally available for the current year and past three years. Amending taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amending taxes gov. Amending taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amending taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amending taxes gov. Amending taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Amending taxes gov or IRS2Go. Amending taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Amending taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Amending taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Amending taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Amending taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amending taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Amending taxes gov. Amending taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amending taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amending taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Amending taxes AARP offers the Tax-Aide counseling program as part of the TCE program. Amending taxes Visit AARP's website to find the nearest Tax-Aide location. Amending taxes Research your tax questions. Amending taxes Search publications and instructions by topic or keyword. Amending taxes Read the Internal Revenue Code, regulations, or other official guidance. Amending taxes Read Internal Revenue Bulletins. Amending taxes Sign up to receive local and national tax news by email. Amending taxes Phone. Amending taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amending taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Amending taxes Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amending taxes Call to locate the nearest volunteer help site, 1-800-906-9887. Amending taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amending taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amending taxes Most VITA and TCE sites offer free electronic filing. Amending taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amending taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amending taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Amending taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Amending taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amending taxes Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amending taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amending taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Amending taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amending taxes Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Amending taxes You should receive your order within 10 business days. Amending taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Amending taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Amending taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Amending taxes Call to ask tax questions, 1-800-829-1040. Amending taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amending taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amending taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Amending taxes gsa. Amending taxes gov/fedrelay. Amending taxes Walk-in. Amending taxes You can find a selection of forms, publications and services — in-person, face-to-face. Amending taxes Products. Amending taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amending taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amending taxes Services. Amending taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. Amending taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amending taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Amending taxes No appointment is necessary—just walk in. Amending taxes Before visiting, check www. Amending taxes irs. Amending taxes gov/localcontacts for hours of operation and services provided. Amending taxes Mail. Amending taxes You can send your order for forms, instructions, and publications to the address below. Amending taxes You should receive a response within 10 business days after your request is received. Amending taxes  Internal Revenue Service 1201 N. Amending taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Amending taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amending taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amending taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Amending taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amending taxes You face (or your business is facing) an immediate threat of adverse action. Amending taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amending taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amending taxes Here's why we can help: TAS is an independent organization within the IRS. Amending taxes Our advocates know how to work with the IRS. Amending taxes Our services are free and tailored to meet your needs. Amending taxes We have offices in every state, the District of Columbia, and Puerto Rico. Amending taxes How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Amending taxes irs. Amending taxes gov/advocate, or call us toll-free at 1-877-777-4778. Amending taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amending taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amending taxes irs. Amending taxes gov/sams. Amending taxes Low Income Taxpayer Clinics. Amending taxes   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Amending taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amending taxes Visit www. Amending taxes TaxpayerAdvocate. Amending taxes irs. Amending taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amending taxes Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Oklahoma Attorney General

Website: Oklahoma Attorney General

Address: Oklahoma Attorney General
Public Protection Unit
313 N.E. 21st St.
Oklahoma City, OK 73105

Phone Number: 405-521-3921 (Oklahoma City) 918-581-2885 (Tulsa)

Oklahoma Department of Consumer Credit

Website: Oklahoma Department of Consumer Credit

Address: Oklahoma Department of Consumer Credit
3613 N.W. 56th St., Suite 240
Oklahoma City, OK 73112-4512

Phone Number: 405-521-3653

Toll-free: 1-800-448-4904 (Consumer Hotline)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

State Banking Department

Website: State Banking Department

Address: State Banking Department
2900 N. Lincoln Blvd.
Oklahoma City, OK 73105

Phone Number: 405-521-2782

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Assistance Division
Five Corporate Plaza
3625 N.W. 56th St., Suite 100
Oklahoma City, OK 73112

Phone Number: 405-521-2991

Toll-free: 1-800-522-0071 (OK)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Securities

Website: Department of Securities

Address: Department of Securities
First National Center
120 N. Robinson Ave., Suite 860
Oklahoma City, OK 73102

Phone Number: 405-280-7700

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Corporation Commission

Website: Corporation Commission

Address: Corporation Commission
Consumer Services Division
PO Box 52000
Oklahoma City, OK 73152-2000

Phone Number: 405-522-0478

Toll-free: 1-800-522-8154 (OK)

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The Amending Taxes

Amending taxes Publication 535 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Amending taxes Tax questions. Amending taxes Future Developments What's New for 2013 What's New for 2014 Reminders Introduction This publication discusses common business expenses and explains what is and is not deductible. Amending taxes The general rules for deducting business expenses are discussed in the opening chapter. Amending taxes The chapters that follow cover specific expenses and list other publications and forms you may need. Amending taxes Comments and suggestions. Amending taxes   We welcome your comments about this publication and your suggestions for future editions. Amending taxes   You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Amending taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amending taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amending taxes   You can send us comments from www. Amending taxes irs. Amending taxes gov/formspubs/. Amending taxes Click on “More Information” and then on “Give us feedback. Amending taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax publications. Amending taxes Ordering forms and publications. Amending taxes   Visit www. Amending taxes irs. Amending taxes gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Amending taxes Internal Revenue Service 1201 N. Amending taxes Mitsubishi Motorway Bloomington, IL 61705-6613 We cannot answer tax questions sent to either the “Comments and suggestions” or “Ordering forms and publications” address. Amending taxes Tax questions. Amending taxes   If you have a tax-related question, please go to Help With Tax Questions on IRS. Amending taxes gov. Amending taxes If you've looked around our site and still didn't find the answer to your general tax question, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. Amending taxes Future Developments For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to www. Amending taxes irs. Amending taxes gov/pub535. Amending taxes What's New for 2013 The following items highlight some changes in the tax law for 2013. Amending taxes Optional safe harbor method to determine the business use of a home deduction. Amending taxes  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. Amending taxes For more information, see chapter 1. Amending taxes Standard mileage rate. Amending taxes  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Amending taxes 5 cents per mile. Amending taxes For more information, see chapter 11. Amending taxes Additional Medicare Tax. Amending taxes  Beginning in 2013, a 0. Amending taxes 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er) with dependent child. Amending taxes Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Amending taxes RRTA compensation should be separately compared to the threshold. Amending taxes For more information, see chapter 5 or visit www. Amending taxes irs. Amending taxes gov and enter the following words in the search box: Additional Medicare Tax. Amending taxes Retiree drug subsidy. Amending taxes  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). Amending taxes For more information, visit www. Amending taxes irs. Amending taxes gov and enter the following words in the search box: Retiree drug subsidy. Amending taxes What's New for 2014 The following item highlights a change in the tax law for 2014. Amending taxes Standard mileage rate. Amending taxes  Beginning in 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Amending taxes Film and television productions costs. Amending taxes  The election to expense film and television production costs does not apply to productions that begin in 2014. Amending taxes For more information, see chapter 7. Amending taxes Reminders The following reminders and other items may help you file your tax return. Amending taxes IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Amending taxes The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Amending taxes You can use one of the following IRS e-file options. Amending taxes Use an authorized IRS e-file provider. Amending taxes Use a personal computer. Amending taxes Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Amending taxes For details on these fast filing methods, see your income tax package. Amending taxes Form 1099 MISC. Amending taxes  File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, and crop insurance proceeds. Amending taxes See the Instructions for Form 1099-MISC for more information and additional reporting requirements. Amending taxes Photographs of missing children. Amending taxes  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Amending taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amending taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) (24-hours a day, 7 days a week) if you recognize a child. Amending taxes Prev  Up  Next   Home   More Online Publications