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Ammended return 5. Ammended 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. Ammended return Making the election. Ammended return Form 3115. Ammended return Income TaxesAccrual of contested income taxes. Ammended return Employment Taxes Other TaxesAdditional Medicare Tax. Ammended return What's New Additional Medicare Tax. Ammended return  Beginning in 2013, you must withhold a 0. Ammended return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Ammended return Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. Ammended return See Employment Taxes , and Self-employment tax , later. Ammended return Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. Ammended return You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. Ammended 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. Ammended return When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. Ammended return This applies whether you use the cash method or an accrual method of accounting. Ammended 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. Ammended return You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . Ammended return Limit on accrual of taxes. Ammended return   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. Ammended 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. Ammended return Example. Ammended return Your state imposes a tax on personal property used in a trade or business conducted in the state. Ammended return This tax is assessed and becomes a lien as of July 1 (accrual date). Ammended return In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. Ammended return Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. Ammended return You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. Ammended return Uniform capitalization rules. Ammended 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. Ammended return They also apply to certain taxpayers who acquire property for resale. Ammended return Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. Ammended return For more information, see chapter 1. Ammended return Carrying charges. Ammended return   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. Ammended return You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. Ammended return For more information, see chapter 7. Ammended return Refunds of taxes. Ammended 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. Ammended return For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. Ammended return    You must include in income any interest you receive on tax refunds. Ammended return Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Ammended 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. Ammended return Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Ammended return See Taxes for local benefits , later. Ammended return If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. Ammended return However, you can elect to ratably accrue the taxes during the year. Ammended return See Electing to ratably accrue , later. Ammended return Taxes for local benefits. Ammended return   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. Ammended return These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. Ammended return You should increase the basis of your property by the amount of the assessment. Ammended return   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. Ammended 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. Ammended return Example. Ammended return To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. Ammended return The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. Ammended return The city is paying the principal and interest with the annual payments made by the property owners. Ammended return The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. Ammended return The part of the payments used to pay the interest charges on the bonds is deductible as taxes. Ammended return Charges for services. Ammended return   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. Ammended return Purchase or sale of real estate. Ammended return   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. Ammended 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. Ammended return Treat the seller as paying the taxes up to but not including the date of sale. Ammended return Treat the buyer as paying the taxes beginning with the date of sale. Ammended return You can usually find this information on the settlement statement you received at closing. Ammended 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. Ammended return Example. Ammended return Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. Ammended return He has not elected to ratably accrue property taxes. Ammended return November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. Ammended return He sold the property on June 30, 2013. Ammended return Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. Ammended 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. Ammended return Electing to ratably accrue. Ammended return   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. Ammended return Example. Ammended return Juan Sanchez is a calendar year taxpayer who uses an accrual method. Ammended return His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. Ammended return July 1 is the assessment and lien date. Ammended 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. Ammended return Separate elections. Ammended 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. Ammended return Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. Ammended return See Form 3115 , later. Ammended return Making the election. Ammended 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. Ammended return The statement should show all the following items. Ammended return The trades or businesses to which the election applies and the accounting method or methods used. Ammended return The period to which the taxes relate. Ammended return The computation of the real estate tax deduction for that first year. Ammended return   Generally, you must file your return by the due date (including extensions). Ammended 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). Ammended return Attach the statement to the amended return and write “Filed pursuant to section 301. Ammended return 9100-2” on the statement. Ammended return File the amended return at the same address where you filed the original return. Ammended return Form 3115. Ammended 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. Ammended return For more information, including applicable time frames for filing, see the Instructions for Form 3115. Ammended return Note. Ammended 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. Ammended return R. Ammended return B. Ammended return 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. Ammended return R. Ammended return B. Ammended return 689, and Revenue Procedure 2012-20, 2012-14 I. Ammended return R. Ammended return B. Ammended return 700, or any successor. Ammended return Revenue Procedure 2011-14 is available at  www. Ammended return irs. Ammended return gov/irb/2011-04IRB/ar08. Ammended return html. Ammended return Income Taxes This section discusses federal, state, local, and foreign income taxes. Ammended return Federal income taxes. Ammended return   You cannot deduct federal income taxes. Ammended return State and local income taxes. Ammended return   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. Ammended return An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). Ammended 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. Ammended return Accrual of contested income taxes. Ammended 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. Ammended 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. Ammended return You cannot deduct them in the year in which the liability is finally determined. Ammended 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. Ammended 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. Ammended 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. Ammended return You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. Ammended return For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. Ammended return Foreign income taxes. Ammended return   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Ammended return S. Ammended return possession. Ammended return However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Ammended return S. Ammended return tax under the foreign earned income exclusion or the foreign housing exclusion. Ammended return For information on these exclusions, see Publication 54, Tax Guide for U. Ammended return S. Ammended return Citizens and Resident Aliens Abroad. Ammended return For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. Ammended return Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. Ammended 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. Ammended return You may also need to pay certain employment taxes from your own funds. Ammended return These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. Ammended return Note. Ammended return Additional Medicare Tax is only imposed on the employee. Ammended return There is no employer share of Additional Medicare Tax. Ammended 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. Ammended return You can deduct the employment taxes you must pay from your own funds as taxes. Ammended return Example. Ammended return You pay your employee $18,000 a year. Ammended return However, after you withhold various taxes, your employee receives $14,500. Ammended return You also pay an additional $1,500 in employment taxes. Ammended return You should deduct the full $18,000 as wages. Ammended return You can deduct the $1,500 you pay from your own funds as taxes. Ammended return For more information on employment taxes, see Publication 15 (Circular E). Ammended return Unemployment fund taxes. Ammended return   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. Ammended return Deduct these payments as taxes. Ammended return Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. Ammended return Excise taxes. Ammended 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. Ammended return However, see Fuel taxes , later. Ammended return   For more information on excise taxes, see Publication 510. Ammended return Franchise taxes. Ammended return   You can deduct corporate franchise taxes as a business expense. Ammended return Fuel taxes. Ammended 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. Ammended return Do not deduct these taxes as a separate item. Ammended return   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Ammended return For more information, see Publication 510. Ammended return Occupational taxes. Ammended 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. Ammended return Personal property tax. Ammended return   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. Ammended return Sales tax. Ammended 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. Ammended 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. Ammended return If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Ammended return If the property is depreciable, add the sales tax to the basis for depreciation. Ammended return For more information on basis, see Publication 551. Ammended 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. Ammended return Also, do not include these taxes in gross receipts or sales. Ammended return Self-employment tax. Ammended return   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. Ammended return This deduction only affects your income tax. Ammended return It does not affect your net earnings from self-employment or your self-employment tax. Ammended 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). Ammended return   For more information on self-employment tax, see Publication 334. Ammended return Additional Medicare Tax. Ammended return   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. Ammended return See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. Ammended return Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of June 19 Severe Storms in Kentucky

IN-2011-12, Sept. 2, 2011

INDIANAPOLIS — Victims of severe storms, tornadoes, and flooding that began on June 19, 2011 in parts of Kentucky may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Bell, Knox, and Perry. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone until August 18 certain deadlines falling on or after June 19 and on or before August 18 for taxpayers who reside or have a business in the disaster area.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after June 19 and on or before July 5, 2011, as long as the deposits were made by July 5, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until August 18 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after June 19 and on or before August 18.

The IRS also gives affected taxpayers until August 18 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (August 20, 2007), that are due to be performed on or after June 19 and on or before August 18.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after June 19 and on or before July 5 provided the taxpayer made these deposits by July 5.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Kentucky/Severe Storms, Tornadoes, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 20-Mar-2014

The Ammended Return

Ammended return Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. Ammended return Tax questions. Ammended return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. Ammended return irs. Ammended return gov/pub555. Ammended return What's New Same-sex marriages. Ammended return  For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Ammended return The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Ammended return However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Ammended return The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Ammended return S. Ammended return territories and possessions. Ammended return It means any domestic jurisdiction that has the legal authority to sanction marriages. Ammended return The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Ammended return If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Ammended return However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. Ammended return For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Ammended return Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. Ammended return gov. Ammended return Important Reminder Photographs of missing children. Ammended return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Ammended return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Ammended return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Ammended return Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Ammended return This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. Ammended return Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Ammended return If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. Ammended return However, sometimes it can be to your advantage to file separate returns. Ammended return If you and your spouse file separate returns, you have to determine your community income and your separate income. Ammended return Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. Ammended return See Death of spouse , later. Ammended return Registered domestic partners. Ammended return    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Ammended return Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Ammended return   Registered domestic partners are not married for federal tax purposes. Ammended return They can use the single filing status, or if they qualify, the head of household filing status. Ammended return    You can find answers to frequently asked questions by going to www. Ammended return irs. Ammended return gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. Ammended return Comments and suggestions. Ammended return    We welcome your comments about this publication and your suggestions for future editions. Ammended return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Ammended return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Ammended return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Ammended return   You can send your comments from www. Ammended return irs. Ammended return gov/formspubs. Ammended return Click on “More Information” and then on “Give us feedback on forms and publications. Ammended return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Ammended return Ordering forms and publications. Ammended return    Visit www. Ammended return irs. Ammended return gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Ammended return Internal Revenue Service 1201 N. Ammended return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Ammended return    If you have a tax question, check the information available on IRS. Ammended return gov or call 1-800-829-1040. Ammended return We cannot answer tax questions sent to either of the above addresses. Ammended return Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Ammended return Prev  Up  Next   Home   More Online Publications