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Filing Amended Tax Return 2012

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Filing Amended Tax Return 2012

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The Filing Amended Tax Return 2012

Filing amended tax return 2012 Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. Filing amended tax return 2012 Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . Filing amended tax return 2012 Fiscal-year taxpayers. Filing amended tax return 2012   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. Filing amended tax return 2012 These changes are described under Fiscal-Year Taxpayers at the end of this calendar. Filing amended tax return 2012 First Quarter The first quarter of a calendar year is made up of January, February, and March. Filing amended tax return 2012 Second Quarter The second quarter of a calendar year is made up of April, May, and June. Filing amended tax return 2012 Third Quarter The third quarter of a calendar year is made up of July, August, and September. Filing amended tax return 2012 Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Filing amended tax return 2012 Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Filing amended tax return 2012 Use the following general guidelines to make these changes. Filing amended tax return 2012 The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Filing amended tax return 2012 Also see Saturday, Sunday, or legal holiday, earlier. Filing amended tax return 2012 Individuals Form 1040. Filing amended tax return 2012    This form is due on the 15th day of the 4th month after the end of your tax year. Filing amended tax return 2012 Form 4868 is used to request an extension of time to file Form 1040. Filing amended tax return 2012 Estimated tax payments (Form 1040-ES). Filing amended tax return 2012   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Filing amended tax return 2012 Partnerships Form 1065. Filing amended tax return 2012   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Filing amended tax return 2012 Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Filing amended tax return 2012 Form 1065-B (electing large partnerships). Filing amended tax return 2012   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Filing amended tax return 2012 Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. Filing amended tax return 2012 Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). Filing amended tax return 2012   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. Filing amended tax return 2012 S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Filing amended tax return 2012 Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. Filing amended tax return 2012 Estimated tax payments. Filing amended tax return 2012   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. Filing amended tax return 2012 Form 2553. Filing amended tax return 2012   This form is used to choose S corporation treatment. Filing amended tax return 2012 It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. Filing amended tax return 2012 Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. Filing amended tax return 2012 Principally, it covers the following federal taxes. Filing amended tax return 2012 Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Filing amended tax return 2012 Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Filing amended tax return 2012 Federal unemployment (FUTA) tax you must pay as an employer. Filing amended tax return 2012 The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Filing amended tax return 2012 Use this calendar with Publication 15 (Circular E), which gives the deposit rules. Filing amended tax return 2012 Forms you may need. Filing amended tax return 2012   The following is a list and description of the primary employment tax forms you may need. Filing amended tax return 2012 Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Filing amended tax return 2012 This form is due the last day of the first calendar month after the calendar year ends. Filing amended tax return 2012 Use it to report the FUTA tax on wages you paid. Filing amended tax return 2012 Form 941, Employer's QUARTERLY Federal Tax Return. Filing amended tax return 2012 This form is due the last day of the first calendar month after the calendar quarter ends. Filing amended tax return 2012 Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. Filing amended tax return 2012 Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Filing amended tax return 2012 This form is due the last day of the first calendar month after the calendar year ends. Filing amended tax return 2012 Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Filing amended tax return 2012 Form 944, Employer's ANNUAL Federal Tax Return. Filing amended tax return 2012 This form is due the last day of the first calendar month after the calendar year ends. Filing amended tax return 2012 Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Filing amended tax return 2012 Form 945, Annual Return of Withheld Federal Income Tax. Filing amended tax return 2012 This form is due the last day of the first calendar month after the calendar year ends. Filing amended tax return 2012 Use it to report income tax withheld on all nonpayroll items. Filing amended tax return 2012 Nonpayroll items include the following. Filing amended tax return 2012 Backup withholding. Filing amended tax return 2012 Withholding on pensions, annuities, IRAs, and gambling winnings. Filing amended tax return 2012 Payments of Indian gaming profits to tribal members. Filing amended tax return 2012 Fiscal-year taxpayers. Filing amended tax return 2012   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Filing amended tax return 2012 The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Filing amended tax return 2012 These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. Filing amended tax return 2012 See July 31 , later. Filing amended tax return 2012 Extended due dates. Filing amended tax return 2012   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. Filing amended tax return 2012 If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. Filing amended tax return 2012 However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. Filing amended tax return 2012 First Quarter The first quarter of a calendar year is made up of January, February, and March. Filing amended tax return 2012 Second Quarter The second quarter of a calendar year is made up of April, May, and June. Filing amended tax return 2012 Third Quarter The third quarter of a calendar year is made up of July, August, and September. Filing amended tax return 2012 Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Filing amended tax return 2012 Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Filing amended tax return 2012 Use this calendar with Publication 510. Filing amended tax return 2012 Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. Filing amended tax return 2012 References to Form 2290 also apply to Form 2290(SP). Filing amended tax return 2012 Forms you may need. Filing amended tax return 2012   The following is a list and description of the excise tax forms you may need. Filing amended tax return 2012 Form 11-C, Occupational Tax and Registration Return for Wagering. Filing amended tax return 2012 Use this form to register any wagering activity and to pay an occupational tax on wagering. Filing amended tax return 2012 File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. Filing amended tax return 2012 You must file the form before you begin accepting wagers. Filing amended tax return 2012 After that, file the form by July 1 of each year. Filing amended tax return 2012 Also, see Form 730, later. Filing amended tax return 2012 Form 720, Quarterly Federal Excise Tax Return. Filing amended tax return 2012 File this form by the last day of the month following the calendar quarter. Filing amended tax return 2012 Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Filing amended tax return 2012 Form 730, Monthly Tax Return for Wagers. Filing amended tax return 2012 Use this form to pay an excise tax on wagers you accept. Filing amended tax return 2012 File this form for each month by the last day of the following month. Filing amended tax return 2012 Also, see Form 11-C, earlier. Filing amended tax return 2012 Form 2290, Heavy Highway Vehicle Use Tax Return. Filing amended tax return 2012 Use this form to pay the federal use tax on heavy highway vehicles registered in your name. Filing amended tax return 2012 File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. Filing amended tax return 2012 The tax period begins on July 1 and ends the following June 30. Filing amended tax return 2012 You must pay the full year's tax on all vehicles you have in use during the month of July. Filing amended tax return 2012 You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. Filing amended tax return 2012 For more information, see the Instructions for Form 2290. Filing amended tax return 2012 Fiscal-year taxpayers. Filing amended tax return 2012   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Filing amended tax return 2012 Adjustments for Saturday, Sunday, or legal holidays. Filing amended tax return 2012   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Filing amended tax return 2012 For excise taxes, there are two exceptions to this rule. Filing amended tax return 2012 For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Filing amended tax return 2012 Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. Filing amended tax return 2012 If the due date falls on a Sunday, the deposit is due on the following Monday. Filing amended tax return 2012 For more information, see the Instructions for Form 720. Filing amended tax return 2012 The Excise Tax Calendar has been adjusted for all of these provisions. Filing amended tax return 2012 Regular method taxes. Filing amended tax return 2012   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. Filing amended tax return 2012 First Quarter The first quarter of a calendar year is made up of January, February, and March. Filing amended tax return 2012 Second Quarter The second quarter of a calendar year is made up of April, May, and June. Filing amended tax return 2012 Third Quarter The third quarter of a calendar year is made up of July, August, and September. Filing amended tax return 2012 Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Filing amended tax return 2012 How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Filing amended tax return 2012 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. Filing amended tax return 2012 Free help with your tax return. Filing amended tax return 2012   Free help in preparing your return is available nationwide from IRS-certified volunteers. Filing amended tax return 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Filing amended tax return 2012 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Filing amended tax return 2012 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. Filing amended tax return 2012 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Filing amended tax return 2012 To find the nearest VITA or TCE site, visit IRS. Filing amended tax return 2012 gov or call 1-800-906-9887. Filing amended tax return 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing amended tax return 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing amended tax return 2012 aarp. Filing amended tax return 2012 org/money/taxaide or call 1-888-227-7669. Filing amended tax return 2012   For more information on these programs, go to IRS. Filing amended tax return 2012 gov and enter “VITA” in the search box. Filing amended tax return 2012 Internet. Filing amended tax return 2012 IRS. Filing amended tax return 2012 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Filing amended tax return 2012 Apply for an Employer Identification Number (EIN). Filing amended tax return 2012 Go to IRS. Filing amended tax return 2012 gov and enter Apply for an EIN in the search box. Filing amended tax return 2012 Request an Electronic Filing PIN by going to IRS. Filing amended tax return 2012 gov and entering Electronic Filing PIN in the search box. Filing amended tax return 2012 Check the status of your 2013 refund with Where's My Refund? Go to IRS. Filing amended tax return 2012 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. Filing amended tax return 2012 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. Filing amended tax return 2012 Checking the status of your amended return. Filing amended tax return 2012 Go to IRS. Filing amended tax return 2012 gov and enter Where's My Amended Return in the search box. Filing amended tax return 2012 Download forms, instructions, and publications, including some accessible versions. Filing amended tax return 2012 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Filing amended tax return 2012 gov or IRS2Go. Filing amended tax return 2012 Tax return and tax account transcripts are generally available for the current year and past three years. Filing amended tax return 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing amended tax return 2012 gov. Filing amended tax return 2012 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. Filing amended tax return 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing amended tax return 2012 gov. Filing amended tax return 2012 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Filing amended tax return 2012 gov or IRS2Go. Filing amended tax return 2012 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Filing amended tax return 2012 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Filing amended tax return 2012 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Filing amended tax return 2012 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Filing amended tax return 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing amended tax return 2012 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Filing amended tax return 2012 gov. Filing amended tax return 2012 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. Filing amended tax return 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing amended tax return 2012 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Filing amended tax return 2012 AARP offers the Tax-Aide counseling program as part of the TCE program. Filing amended tax return 2012 Visit AARP's website to find the nearest Tax-Aide location. Filing amended tax return 2012 Research your tax questions. Filing amended tax return 2012 Search publications and instructions by topic or keyword. Filing amended tax return 2012 Read the Internal Revenue Code, regulations, or other official guidance. Filing amended tax return 2012 Read Internal Revenue Bulletins. Filing amended tax return 2012 Sign up to receive local and national tax news by email. Filing amended tax return 2012 Phone. Filing amended tax return 2012 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing amended tax return 2012 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Filing amended tax return 2012 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. Filing amended tax return 2012 Call to locate the nearest volunteer help site, 1-800-906-9887. Filing amended tax return 2012 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. Filing amended tax return 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing amended tax return 2012 Most VITA and TCE sites offer free electronic filing. Filing amended tax return 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing amended tax return 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing amended tax return 2012 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Filing amended tax return 2012 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Filing amended tax return 2012 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. Filing amended tax return 2012 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. Filing amended tax return 2012 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing amended tax return 2012 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Filing amended tax return 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing amended tax return 2012 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). Filing amended tax return 2012 You should receive your order within 10 business days. Filing amended tax return 2012 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Filing amended tax return 2012 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Filing amended tax return 2012 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Filing amended tax return 2012 Call to ask tax questions, 1-800-829-1040. Filing amended tax return 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing amended tax return 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing amended tax return 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Filing amended tax return 2012 gsa. Filing amended tax return 2012 gov/fedrelay. Filing amended tax return 2012 Walk-in. Filing amended tax return 2012 You can find a selection of forms, publications and services — in-person, face-to-face. Filing amended tax return 2012 Products. Filing amended tax return 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing amended tax return 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing amended tax return 2012 Services. Filing amended tax return 2012 You can walk in to your local TAC most business days for personal, face-to-face tax help. Filing amended tax return 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Filing amended tax return 2012 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. Filing amended tax return 2012 No appointment is necessary—just walk in. Filing amended tax return 2012 Before visiting, check www. Filing amended tax return 2012 irs. Filing amended tax return 2012 gov/localcontacts for hours of operation and services provided. Filing amended tax return 2012 Mail. Filing amended tax return 2012 You can send your order for forms, instructions, and publications to the address below. Filing amended tax return 2012 You should receive a response within 10 business days after your request is received. Filing amended tax return 2012  Internal Revenue Service 1201 N. Filing amended tax return 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Filing amended tax return 2012   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing amended tax return 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing amended tax return 2012 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Filing amended tax return 2012 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. Filing amended tax return 2012 You face (or your business is facing) an immediate threat of adverse action. Filing amended tax return 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing amended tax return 2012   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. Filing amended tax return 2012 Here's why we can help: TAS is an independent organization within the IRS. Filing amended tax return 2012 Our advocates know how to work with the IRS. Filing amended tax return 2012 Our services are free and tailored to meet your needs. Filing amended tax return 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Filing amended tax return 2012 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. Filing amended tax return 2012 irs. Filing amended tax return 2012 gov/advocate, or call us toll-free at 1-877-777-4778. Filing amended tax return 2012 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing amended tax return 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Filing amended tax return 2012 irs. Filing amended tax return 2012 gov/sams. Filing amended tax return 2012 Low Income Taxpayer Clinics. Filing amended tax return 2012   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. Filing amended tax return 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing amended tax return 2012 Visit www. Filing amended tax return 2012 TaxpayerAdvocate. Filing amended tax return 2012 irs. Filing amended tax return 2012 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing amended tax return 2012 gnewbus01 Prev  Up  Next   Home   More Online Publications