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Can I Efile An Amended Tax Return

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Can I Efile An Amended Tax Return

Can i efile an amended tax return 4. Can i efile an amended tax return   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. Can i efile an amended tax return You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Can i efile an amended tax return If you have a choice, you should use the method that gives you the lower tax. Can i efile an amended tax return Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Can i efile an amended tax return Generally, the standard deduction amounts are adjusted each year for inflation. Can i efile an amended tax return In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Can i efile an amended tax return Persons not eligible for the standard deduction. Can i efile an amended tax return   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Can i efile an amended tax return You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Can i efile an amended tax return   If you are a nonresident alien who is married to a U. Can i efile an amended tax return S. Can i efile an amended tax return citizen or resident alien at the end of the year, you can choose to be treated as a U. Can i efile an amended tax return S. Can i efile an amended tax return resident. Can i efile an amended tax return See Publication 519, U. Can i efile an amended tax return S. Can i efile an amended tax return Tax Guide for Aliens. Can i efile an amended tax return If you make this choice, you can take the standard deduction. Can i efile an amended tax return Decedent's final return. Can i efile an amended tax return   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Can i efile an amended tax return However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Can i efile an amended tax return Higher standard deduction for age (65 or older). Can i efile an amended tax return   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Can i efile an amended tax return You are considered age 65 on the day before your 65th birthday. Can i efile an amended tax return Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Can i efile an amended tax return Higher standard deduction for blindness. Can i efile an amended tax return   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Can i efile an amended tax return You qualify for this benefit if you are totally or partly blind. Can i efile an amended tax return Not totally blind. Can i efile an amended tax return   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. Can i efile an amended tax return   If your eye condition will never improve beyond these limits, the statement should include this fact. Can i efile an amended tax return You must keep the statement in your records. Can i efile an amended tax return   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Can i efile an amended tax return Spouse 65 or older or blind. Can i efile an amended tax return   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. Can i efile an amended tax return    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Can i efile an amended tax return Example. Can i efile an amended tax return This example illustrates how to determine your standard deduction using Worksheet 4-1. Can i efile an amended tax return Bill and Lisa are filing a joint return for 2013. Can i efile an amended tax return Both are over age 65. Can i efile an amended tax return Neither is blind, and neither can be claimed as a dependent. Can i efile an amended tax return They do not itemize deductions, so they use Worksheet 4-1. Can i efile an amended tax return Because they are married filing jointly, they enter $12,200 on line 1. Can i efile an amended tax return They check the “No” box on line 2, so they also enter $12,200 on line 4. Can i efile an amended tax return Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Can i efile an amended tax return They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Can i efile an amended tax return Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Can i efile an amended tax return However, the standard deduction may be higher if the individual is 65 or older or blind. Can i efile an amended tax return If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. Can i efile an amended tax return Worksheet 4-1. Can i efile an amended tax return 2013 Standard Deduction Worksheet Caution. Can i efile an amended tax return If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Can i efile an amended tax return If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Can i efile an amended tax return Put the total number of boxes checked in box c and go to line 1. Can i efile an amended tax return a. Can i efile an amended tax return You   Born before  January 2, 1949     Blind b. Can i efile an amended tax return Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Can i efile an amended tax return Total boxes checked             1. Can i efile an amended tax return Enter the amount shown below for your filing status. Can i efile an amended tax return               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Can i efile an amended tax return           2. Can i efile an amended tax return Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Can i efile an amended tax return Skip line 3; enter the amount from line 1 on line 4. Can i efile an amended tax return   Yes. Can i efile an amended tax return Go to line 3. Can i efile an amended tax return         3. Can i efile an amended tax return Is your earned income* more than $650?               Yes. Can i efile an amended tax return Add $350 to your earned income. Can i efile an amended tax return Enter the total   3. Can i efile an amended tax return         No. Can i efile an amended tax return Enter $1,000 4. Can i efile an amended tax return Enter the smaller of line 1 or line 3 4. Can i efile an amended tax return   5. Can i efile an amended tax return If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). Can i efile an amended tax return Enter the result here. Can i efile an amended tax return Otherwise, enter -0- 5. Can i efile an amended tax return   6. Can i efile an amended tax return Add lines 4 and 5. Can i efile an amended tax return This is your standard deduction for 2013. Can i efile an amended tax return 6. Can i efile an amended tax return   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Can i efile an amended tax return It also includes any amount received as a scholarship that you must include in your income. Can i efile an amended tax return Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). Can i efile an amended tax return Itemized Deductions Some individuals should itemize their deductions because it will save them money. Can i efile an amended tax return Others should itemize because they do not qualify for the standard deduction. Can i efile an amended tax return See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Can i efile an amended tax return You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Can i efile an amended tax return For more information, see Overall limitation, later. Can i efile an amended tax return Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). Can i efile an amended tax return You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. Can i efile an amended tax return 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. Can i efile an amended tax return See the Schedule A (Form 1040) instructions for more information. Can i efile an amended tax return Overall limitation. Can i efile an amended tax return   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). Can i efile an amended tax return  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. Can i efile an amended tax return Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). Can i efile an amended tax return Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Can i efile an amended tax return For more information, see the following discussions of selected items, which are presented in alphabetical order. Can i efile an amended tax return A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Can i efile an amended tax return Table 4-1. Can i efile an amended tax return Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Can i efile an amended tax return ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. Can i efile an amended tax return ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Can i efile an amended tax return Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. Can i efile an amended tax return Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. Can i efile an amended tax return 5% of your adjusted gross income if you or your spouse is age 65 or older). Can i efile an amended tax return What to include. Can i efile an amended tax return   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Can i efile an amended tax return If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Can i efile an amended tax return If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Can i efile an amended tax return You can include medical expenses you charge to your credit card in the year the charge is made. Can i efile an amended tax return It does not matter when you actually pay the amount charged. Can i efile an amended tax return Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. Can i efile an amended tax return Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Can i efile an amended tax return Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Can i efile an amended tax return Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Can i efile an amended tax return Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. Can i efile an amended tax return Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Can i efile an amended tax return This is a personal expense that is not deductible. Can i efile an amended tax return However, you may be able to include certain expenses paid to a person providing nursing-type services. Can i efile an amended tax return For more information, see Nursing Services , later. Can i efile an amended tax return Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Can i efile an amended tax return For more information, see Qualified long-term care services under Long-Term Care, later. Can i efile an amended tax return Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. Can i efile an amended tax return This includes amounts paid for meals and lodging. Can i efile an amended tax return Also, see Meals and Lodging , later. Can i efile an amended tax return Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. Can i efile an amended tax return Qualified long-term care services. Can i efile an amended tax return   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. Can i efile an amended tax return Chronically ill individual. Can i efile an amended tax return    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. Can i efile an amended tax return He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Can i efile an amended tax return Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Can i efile an amended tax return He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Can i efile an amended tax return Maintenance and personal care services. Can i efile an amended tax return    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). Can i efile an amended tax return Qualified long-term care insurance contracts. Can i efile an amended tax return   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Can i efile an amended tax return The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. Can i efile an amended tax return   The amount of qualified long-term care premiums you can include is limited. Can i efile an amended tax return You can include the following as medical expenses on Schedule A (Form 1040). Can i efile an amended tax return Qualified long-term care premiums up to the following amounts. Can i efile an amended tax return Age 40 or under – $360. Can i efile an amended tax return Age 41 to 50 – $680. Can i efile an amended tax return Age 51 to 60 – $1,360. Can i efile an amended tax return Age 61 to 70 – $3,640. Can i efile an amended tax return Age 71 or over – $4,550. Can i efile an amended tax return Unreimbursed expenses for qualified long-term care services. Can i efile an amended tax return Note. Can i efile an amended tax return The limit on premiums is for each person. Can i efile an amended tax return Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. Can i efile an amended tax return You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Can i efile an amended tax return You can include the cost of such lodging while away from home if all of the following requirements are met. Can i efile an amended tax return The lodging is primarily for, and essential to, medical care. Can i efile an amended tax return The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Can i efile an amended tax return The lodging is not lavish or extravagant under the circumstances. Can i efile an amended tax return There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Can i efile an amended tax return The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Can i efile an amended tax return You can include lodging for a person traveling with the person receiving the medical care. Can i efile an amended tax return For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Can i efile an amended tax return (Meals are not included. Can i efile an amended tax return ) Nursing home. Can i efile an amended tax return   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). Can i efile an amended tax return This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Can i efile an amended tax return   Do not include the cost of meals and lodging if the reason for being in the home is personal. Can i efile an amended tax return However, you can include in medical expenses the part of the cost that is for medical or nursing care. Can i efile an amended tax return Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Can i efile an amended tax return Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). Can i efile an amended tax return If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Can i efile an amended tax return The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Can i efile an amended tax return Medicare Part A. Can i efile an amended tax return   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. Can i efile an amended tax return The payroll tax paid for Medicare Part A is not a medical expense. Can i efile an amended tax return If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. Can i efile an amended tax return In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Can i efile an amended tax return Medicare Part B. Can i efile an amended tax return   Medicare Part B is a supplemental medical insurance. Can i efile an amended tax return Premiums you pay for Medicare Part B are a medical expense. Can i efile an amended tax return If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Can i efile an amended tax return If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. Can i efile an amended tax return SSA. Can i efile an amended tax return gov, to find out your premium. Can i efile an amended tax return Medicare Part D. Can i efile an amended tax return   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Can i efile an amended tax return You can include as a medical expense premiums you pay for Medicare Part D. Can i efile an amended tax return Prepaid insurance premiums. Can i efile an amended tax return   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Can i efile an amended tax return Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Can i efile an amended tax return A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Can i efile an amended tax return You can also include amounts you pay for insulin. Can i efile an amended tax return Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Can i efile an amended tax return Imported medicines and drugs. Can i efile an amended tax return   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. Can i efile an amended tax return Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Can i efile an amended tax return The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Can i efile an amended tax return This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Can i efile an amended tax return These services can be provided in your home or another care facility. Can i efile an amended tax return Generally, only the amount spent for nursing services is a medical expense. Can i efile an amended tax return If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. Can i efile an amended tax return However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Can i efile an amended tax return See Maintenance and personal care services under Qualified long-term care services, earlier. Can i efile an amended tax return Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. Can i efile an amended tax return See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Can i efile an amended tax return You can also include in medical expenses part of the amount you pay for that attendant's meals. Can i efile an amended tax return Divide the food expense among the household members to find the cost of the attendant's food. Can i efile an amended tax return Then divide that cost in the same manner as in the preceding paragraph. Can i efile an amended tax return If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Can i efile an amended tax return This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Can i efile an amended tax return Employment taxes. Can i efile an amended tax return   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. Can i efile an amended tax return If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. Can i efile an amended tax return For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Can i efile an amended tax return Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Can i efile an amended tax return Car expenses. Can i efile an amended tax return    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Can i efile an amended tax return You cannot include depreciation, insurance, general repair, or maintenance expenses. Can i efile an amended tax return   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. Can i efile an amended tax return   You can also include parking fees and tolls. Can i efile an amended tax return You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Can i efile an amended tax return You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. Can i efile an amended tax return Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. 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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

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Unit
1031 W. 4th Ave., Suite 200
Anchorage, AK 99501-5903

Phone Number: 907-269-5200

Toll-free: 1-888-576-2529

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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.

Department of Commerce, Community and Economic Development

Website: Department of Commerce, Community and Economic Development

Address: Department of Commerce, Community and Economic Development
Division of Banking and Securities
PO Box 110807
Juneau, AK 99811-0807

Phone Number: 907-465-2521

Toll-free: 1-888-925-2521

TTY: 907-465-5437

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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.

Department of Commerce, Community and Economic Development

Website: Department of Commerce, Community and Economic Development

Address: Department of Commerce, Community and Economic Development
Division of Insurance
Robert B. Atwood Building
550 W. 7th Ave., Suite 1560
Anchorage, AK 99501-3567

Phone Number: 907-269-7900

Toll-free: 1-800-467-8725

TTY: 907-465-5437

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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 Commerce, Community and Economic Development

Website: Department of Commerce, Community and Economic Development

Address: Department of Commerce, Community and Economic Development
Division of Banking and Securities
PO Box 110807
Juneau, AK 99811-0807

Phone Number: 907-465-2521

Toll-free: 1-888-925-2521 (AK)

TTY: 907-465-5437

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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.

Regulatory Commission

Website: Regulatory Commission

Address: Regulatory Commission
Consumer Protection and Information Section
701 W. 8th Ave., Suite 300
Anchorage, AK 99501-3469

Phone Number: 907-276-6222

Toll-free: 1-800-390-2782

TTY: 907-276-4533

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The Can I Efile An Amended Tax Return

Can i efile an amended tax return 14. Can i efile an amended tax return   Penalties and Interest Table of Contents Penalties and interest may result from any of the following acts. Can i efile an amended tax return Failing to collect and pay over tax as the collecting agent (see Trust fund recovery penalty, later). Can i efile an amended tax return Failing to keep adequate records. Can i efile an amended tax return Failing to file returns. Can i efile an amended tax return Failing to pay taxes. Can i efile an amended tax return Filing returns late. Can i efile an amended tax return Filing false or fraudulent returns. Can i efile an amended tax return Paying taxes late. Can i efile an amended tax return Failing to make deposits. Can i efile an amended tax return Depositing taxes late. Can i efile an amended tax return Making false statements relating to tax. Can i efile an amended tax return Failing to register. Can i efile an amended tax return Misrepresenting that tax is excluded from the price of an article. Can i efile an amended tax return Failure to register. Can i efile an amended tax return   The penalty for failure to register if you are required to register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. Can i efile an amended tax return Claims. Can i efile an amended tax return   There are criminal penalties for false or fraudulent claims. Can i efile an amended tax return In addition, any person who files a refund claim, discussed earlier, for an excessive amount (without reasonable cause) may have to pay a penalty. Can i efile an amended tax return An excessive amount is the amount claimed that is more than the allowable amount. Can i efile an amended tax return The penalty is the greater of two times the excessive amount or $10. Can i efile an amended tax return Trust fund recovery penalty. Can i efile an amended tax return   If you provide taxable communications, air transportation services, or indoor tanning services, you have to collect excise taxes (as discussed earlier) from those persons who pay you for those services. Can i efile an amended tax return You must pay over these taxes to the U. Can i efile an amended tax return S. Can i efile an amended tax return Government. Can i efile an amended tax return   If you willfully fail to collect or pay over these taxes, or if you evade or defeat them in any way, the trust fund recovery penalty may apply. Can i efile an amended tax return Willfully means voluntarily, consciously, and intentionally. Can i efile an amended tax return The trust fund recovery penalty equals 100% of the taxes not collected or not paid over to the U. Can i efile an amended tax return S. Can i efile an amended tax return Government. Can i efile an amended tax return   The trust fund recovery penalty may be imposed on any person responsible for collecting, accounting for, and paying over these taxes. Can i efile an amended tax return If this person knows that these required actions are not taking place for whatever reason, the person is acting willfully. Can i efile an amended tax return Paying other expenses of the business instead of paying the taxes is willful behavior. Can i efile an amended tax return   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, or any other person who had responsibility for certain aspects of the business and financial affairs of the employer (or business). Can i efile an amended tax return This may include accountants, trustees in bankruptcy, members of a board, banks, insurance companies, or sureties. Can i efile an amended tax return The responsible person could even be another corporation—in other words, anyone who has the duty and the ability to direct, account for, or pay over the money. Can i efile an amended tax return Having signature power on the business checking account could be a significant factor in determining responsibility. Can i efile an amended tax return Prev  Up  Next   Home   More Online Publications