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How Amend A Tax Return

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How Amend A Tax Return

How amend a tax return Publication 80 - Main Content Table of Contents Introduction 1. How amend a tax return Employer Identification Number (EIN) 2. How amend a tax return Who Are Employees?Tests. How amend a tax return Business Owned and Operated by Spouses Farm Crew Leaders 3. How amend a tax return Employee's Social Security Number (SSN)Registering for SSNVS. How amend a tax return 4. How amend a tax return Wages and Other CompensationFringe Benefits 5. How amend a tax return TipsOrdering rule. How amend a tax return 6. How amend a tax return Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. How amend a tax return How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. How amend a tax return 8. How amend a tax return Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. How amend a tax return Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. How amend a tax return Wage and Tax StatementsWaiver. How amend a tax return 11. How amend a tax return Federal Unemployment (FUTA) Tax—U. How amend a tax return S. How amend a tax return Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. How amend a tax return S. How amend a tax return Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. How amend a tax return Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). How amend a tax return See section 6 and section 7 for more information. How amend a tax return This publication summarizes employer responsibilities to collect, pay, and report these taxes. How amend a tax return Whenever the term “United States” is used in this publication, it includes U. How amend a tax return S. How amend a tax return Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. How amend a tax return This publication also provides employers in the U. How amend a tax return S. How amend a tax return Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. How amend a tax return See section 11 for more information. How amend a tax return Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. How amend a tax return This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). How amend a tax return See Publication 570, Tax Guide for Individuals With Income From U. How amend a tax return S. How amend a tax return Possessions, if you need this information. How amend a tax return This publication also does not include information relating to income tax withholding. How amend a tax return In U. How amend a tax return S. How amend a tax return Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. How amend a tax return See Publication 15 (Circular E), for information on U. How amend a tax return S. How amend a tax return federal income tax withholding. How amend a tax return Comments and suggestions. How amend a tax return   We welcome your comments about this publication and your suggestions for future editions. How amend a tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How amend a tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How amend a tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How amend a tax return    You can also send us comments from www. How amend a tax return irs. How amend a tax return gov/formspubs. How amend a tax return Click on More Information and then click on Comment on Tax Forms and Publications. How amend a tax 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 forms, instructions, and publications. How amend a tax return 1. How amend a tax return Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. How amend a tax return Its format is 00-0000000. How amend a tax return It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. How amend a tax return Use your EIN on all of the items that you send to the IRS and SSA for your business. How amend a tax return If you do not have an EIN, you may apply for one online. How amend a tax return Go to IRS. How amend a tax return gov and click on the Apply for an EIN Online link under Tools. How amend a tax return You may also apply for an EIN by calling 1-800-829-4933, (U. How amend a tax return S. How amend a tax return Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. How amend a tax return Do not use a social security number (SSN) in place of an EIN. How amend a tax return If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. How amend a tax return If you took over another employer's business, do not use that employer's EIN. How amend a tax return You should have only one EIN. How amend a tax return If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. How amend a tax return Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. How amend a tax return S. How amend a tax return Virgin Islands only) or 267-941-1000 (toll call). How amend a tax return Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. How amend a tax return S. How amend a tax return Virgin Islands may call 1-800-829-4059. How amend a tax return The IRS will tell you which EIN to use. How amend a tax return For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. How amend a tax return 2. How amend a tax return Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. How amend a tax return See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. How amend a tax return Employee status under common law. How amend a tax return   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. How amend a tax return This is so even when you give the employee freedom of action. How amend a tax return What matters is that you have the right to control the details of how the services are performed. How amend a tax return See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. How amend a tax return    Generally, people in business for themselves are not employees. How amend a tax return For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. How amend a tax return However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. How amend a tax return   If an employer-employee relationship exists, it does not matter what it is called. How amend a tax return The employee may be called an agent or independent contractor. How amend a tax return It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. How amend a tax return Statutory employees. How amend a tax return   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. How amend a tax return   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. How amend a tax return a. How amend a tax return   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. How amend a tax return b. How amend a tax return   A full-time life insurance salesperson who sells primarily for one company. How amend a tax return c. How amend a tax return   A homeworker who works by the guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. How amend a tax return d. How amend a tax return   A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. How amend a tax return The orders must be for merchandise for resale or supplies for use in the customer's business. How amend a tax return The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. How amend a tax return Tests. How amend a tax return   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. How amend a tax return The service contract states or implies that almost all of the services are to be performed personally by them. How amend a tax return They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). How amend a tax return The services are performed on a continuing basis for the same payer. How amend a tax return Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. How amend a tax return S. How amend a tax return Virgin Islands only). How amend a tax return   Publication 15-A gives examples of the employer-employee relationship. How amend a tax return Statutory nonemployees. How amend a tax return   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. How amend a tax return They are generally treated as self-employed for employment tax purposes. How amend a tax return See Publication 15-A for details. How amend a tax return H-2A agricultural workers. How amend a tax return   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. How amend a tax return Treating employees as nonemployees. How amend a tax return   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. How amend a tax return See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. How amend a tax return IRS help. How amend a tax return   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. How amend a tax return Voluntary Classification Settlement Program (VCSP). How amend a tax return   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. How amend a tax return To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). How amend a tax return For more information, visit IRS. How amend a tax return gov and enter “VCSP” in the search box. How amend a tax return Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. How amend a tax return See Publication 541, Partnerships, for more details. How amend a tax return The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. How amend a tax return Exception—Qualified Joint Venture. How amend a tax return   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. How amend a tax return S. How amend a tax return Individual Income Tax Return, or joint Form 1040-SS, U. How amend a tax return S. How amend a tax return Self-Employment Tax Return—U. How amend a tax return S. How amend a tax return Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. How amend a tax return See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. How amend a tax return Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. How amend a tax return Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. How amend a tax return For more information on qualified joint ventures, visit IRS. How amend a tax return gov and enter “qualified joint venture” in the search box. How amend a tax return Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. How amend a tax return A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. How amend a tax return If there is no written agreement between you and the farm operator stating that you are his or her employee, and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. How amend a tax return 3. How amend a tax return Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. How amend a tax return You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. How amend a tax return If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. How amend a tax return See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. How amend a tax return Employee's social security card. How amend a tax return   You should ask the employee to show you his or her social security card. How amend a tax return The employee may show the card if it is available. How amend a tax return Do not accept a social security card that says “Not valid for employment. How amend a tax return ” A social security number issued with this legend does not permit employment. How amend a tax return You may, but you are not required to, photocopy the social security card if the employee provides it. How amend a tax return If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. How amend a tax return The employee must complete and sign Form SS-5; it cannot be filed by the employer. How amend a tax return You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. How amend a tax return If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. How amend a tax return Enter all zeroes in the SSN field if filing electronically. How amend a tax return When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. How amend a tax return Correctly record the employee's name and SSN. How amend a tax return   Record the name and number of each employee as they appear on his or her social security card. How amend a tax return If the name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. How amend a tax return Continue to use the old name until the employee shows you the replacement social security card with the corrected name. How amend a tax return   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2AS, W-2CM, W-2GU, or W-2VI. How amend a tax return It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. How amend a tax return Where to get and file social security number application forms. How amend a tax return    U. How amend a tax return S. How amend a tax return Virgin Islands—U. How amend a tax return S. How amend a tax return Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. How amend a tax return Thomas, VI 00802. How amend a tax return  Guam—U. How amend a tax return S. How amend a tax return Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. How amend a tax return  American Samoa—U. How amend a tax return S. How amend a tax return Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. How amend a tax return  Commonwealth of the Northern Mariana Islands—U. How amend a tax return S. How amend a tax return Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. How amend a tax return Verification of social security numbers. How amend a tax return   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. How amend a tax return Visit www. How amend a tax return socialsecurity. How amend a tax return gov/employer/ssnv. How amend a tax return htm for more information. How amend a tax return Registering for SSNVS. How amend a tax return   You must register online and receive authorization from your employer to use SSNVS. How amend a tax return To register, visit SSA's website at www. How amend a tax return ssa. How amend a tax return gov/employer and click on the Business Services Online link. How amend a tax return Follow the registration instructions to obtain a user identification (ID) and password. How amend a tax return You will need to provide the following information about yourself and your company. How amend a tax return Name. How amend a tax return SSN. How amend a tax return Date of birth. How amend a tax return Type of employer. How amend a tax return EIN. How amend a tax return Company name, address, and telephone number. How amend a tax return Email address. How amend a tax return   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. How amend a tax return You must enter the activation code online to use SSNVS. How amend a tax return 4. How amend a tax return Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. How amend a tax return S. How amend a tax return Virgin Islands employers). How amend a tax return However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. How amend a tax return The wage base for social security tax is $117,000 for 2014. How amend a tax return After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. How amend a tax return The wage base for FUTA tax is $7,000 for 2014. How amend a tax return All wages are subject to Medicare tax. How amend a tax return The wages may be in cash or in other forms, such as an automobile for personal use. How amend a tax return Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. How amend a tax return It does not matter how payments are measured or paid. How amend a tax return See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. How amend a tax return See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. How amend a tax return Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. How amend a tax return Special rules apply to the reporting of third-party sick pay. How amend a tax return For details, see Publication 15-A. How amend a tax return Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. How amend a tax return However, see Fringe Benefits , later in this section. How amend a tax return Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. How amend a tax return Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. How amend a tax return For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. How amend a tax return Travel and business expenses. How amend a tax return   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. How amend a tax return Sick pay. How amend a tax return   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. How amend a tax return These amounts are sometimes paid by a third party, such as an insurance company. How amend a tax return In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. How amend a tax return S. How amend a tax return Virgin Islands employers). How amend a tax return Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. How amend a tax return Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. How amend a tax return Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. How amend a tax return Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. How amend a tax return In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. How amend a tax return For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. How amend a tax return When fringe benefits are treated as paid. How amend a tax return   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. How amend a tax return You do not have to make a formal choice of payment dates or notify the IRS. How amend a tax return You do not have to use the same basis for all employees. How amend a tax return You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. How amend a tax return However, see Special accounting rule for fringe benefits provided during November and December , later in this section. How amend a tax return   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. How amend a tax return However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. How amend a tax return This election does not apply to a fringe benefit where real property or investment personal property is transferred. How amend a tax return Withholding social security and Medicare taxes on fringe benefits. How amend a tax return   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. How amend a tax return   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. How amend a tax return Depositing taxes on fringe benefits. How amend a tax return   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. How amend a tax return You may make a reasonable estimate of the value of the fringe benefits. How amend a tax return In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. How amend a tax return   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. How amend a tax return If deposits are underpaid, see Deposit Penalties in section 8. How amend a tax return Valuation of vehicles provided to employees. How amend a tax return    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. How amend a tax return For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. How amend a tax return Special accounting rule for fringe benefits provided during November and December. How amend a tax return   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. How amend a tax return However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. How amend a tax return   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. How amend a tax return If you use the special accounting rule, your employee must also use it for the same period that you use it. How amend a tax return You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. How amend a tax return 5. How amend a tax return Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. How amend a tax return Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. How amend a tax return The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. How amend a tax return Both directly and indirectly tipped employees must report tips to you. How amend a tax return The report should not include tips that the employee paid out to other employees. How amend a tax return No report is required for months when tips are less than $20. How amend a tax return Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. How amend a tax return They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. How amend a tax return Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. How amend a tax return gov. How amend a tax return The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period that the report covers, and The total tips received during the month or period. How amend a tax return You are permitted to establish a system for electronic tip reporting by employees. How amend a tax return See Regulations section 31. How amend a tax return 6053-1(d). How amend a tax return Collecting taxes on tips. How amend a tax return   You must collect the employee social security and Medicare taxes on the employee's tips. How amend a tax return You can also collect these taxes from the employee's wages or from other funds that he or she makes available. How amend a tax return Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. How amend a tax return Collect the employee Medicare tax for the whole year on all wages and tips. How amend a tax return   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. How amend a tax return You are responsible for the employer Medicare tax for the whole year on all wages and tips. How amend a tax return File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. How amend a tax return The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. How amend a tax return Ordering rule. How amend a tax return   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. How amend a tax return Reporting tips. How amend a tax return   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). How amend a tax return Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. How amend a tax return Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. How amend a tax return The table in section 12 shows how tips are treated for FUTA tax purposes. How amend a tax return   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. How amend a tax return See Revenue Ruling 2012-18, 2012-26 I. How amend a tax return R. How amend a tax return B. How amend a tax return 1032, available at www. How amend a tax return irs. How amend a tax return gov/irb/2012-26_IRB/ar07. How amend a tax return html. How amend a tax return 6. How amend a tax return Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). How amend a tax return In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. How amend a tax return For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. How amend a tax return Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. How amend a tax return A “share farmer” working for you is not your employee. How amend a tax return However, the share farmer may be subject to self-employment tax. How amend a tax return In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. How amend a tax return For details, see Regulations section 31. How amend a tax return 3121(b)(16)-1. How amend a tax return The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. How amend a tax return You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. How amend a tax return The $150 test applies separately to each farmworker that you employ. How amend a tax return If you employ a family of workers, each member is treated separately. How amend a tax return Do not count wages paid by other employers. How amend a tax return The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. How amend a tax return Exceptions. How amend a tax return   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. How amend a tax return   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. How amend a tax return 7. How amend a tax return How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. How amend a tax return 2% (amount withheld) each for the employer and employee (12. How amend a tax return 4% total). How amend a tax return The social security wage base limit is $117,000. How amend a tax return The tax rate for Medicare is 1. How amend a tax return 45% (amount withheld) each for the employee and employer (2. How amend a tax return 9% total). How amend a tax return There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. How amend a tax return Multiply each wage payment by these percentages to figure the tax to withhold from employees. How amend a tax return Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). How amend a tax return See section 5 for information on tips. How amend a tax return Additional Medicare Tax withholding. How amend a tax return   In addition to withholding Medicare tax at 1. How amend a tax return 45%, you must withhold a 0. How amend a tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How amend a tax return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. How amend a tax return Additional Medicare Tax is only imposed on the employee. How amend a tax return There is no employer share of Additional Medicare Tax. How amend a tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. How amend a tax return   For more information on what wages are subject to Medicare tax, see the chart Special Rules for Various Types of Employment and Payments in section 12. How amend a tax return For more information on Additional Medicare Tax, visit IRS. How amend a tax return gov and enter “Additional Medicare Tax” in the search box. How amend a tax return Deducting the tax. How amend a tax return   Deduct the employee tax from each wage payment. How amend a tax return If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. How amend a tax return Employee's portion of taxes paid by employer. How amend a tax return   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. How amend a tax return This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. How amend a tax return This again increases the amount of the additional taxes that you must pay. How amend a tax return Household and agricultural employers. How amend a tax return   This discussion does not apply to household and agricultural employers. How amend a tax return If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. How amend a tax return However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. How amend a tax return See Publication 15-A for details. How amend a tax return Sick pay payments. How amend a tax return   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. How amend a tax return For details on third-party payers of sick pay, see Publication 15-A. How amend a tax return 8. How amend a tax return Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. How amend a tax return You must make the deposit by electronic funds transfer. How amend a tax return For more information about electronic funds transfers, see How To Deposit , later in this section. How amend a tax return Payment with Return $2,500 rule. How amend a tax return   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. How amend a tax return   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. How amend a tax return Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. How amend a tax return Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. How amend a tax return Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. How amend a tax return Semiweekly schedule depositors must timely deposit the amount. How amend a tax return See Accuracy of Deposits Rule and How To Deposit, later in this section. How amend a tax return When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. How amend a tax return Therefore, farm and nonfarm workers are discussed together except where noted. How amend a tax return Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. How amend a tax return The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. How amend a tax return The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). How amend a tax return You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). How amend a tax return If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. How amend a tax return Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. How amend a tax return Lookback period for employers of nonfarm workers. How amend a tax return   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. How amend a tax return These four quarters are your lookback period even if you did not report any taxes for any of the quarters. How amend a tax return For 2014, the lookback period is July 1, 2012, through June 30, 2013. How amend a tax return    Table 1. How amend a tax return Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. How amend a tax return 1, 2012 Jan. How amend a tax return 1, 2013 Apr. How amend a tax return 1, 2013 through through through through Sep. How amend a tax return 30, 2012 Dec. How amend a tax return 31, 2012 Mar. How amend a tax return 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. How amend a tax return For example, the lookback period for calendar year 2014 is calendar year 2012. How amend a tax return In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. How amend a tax return Lookback period for employers of farmworkers. How amend a tax return   The lookback period for Form 943 is the second calendar year preceding the current calendar year. How amend a tax return The lookback period for calendar year 2014 is calendar year 2012. How amend a tax return Adjustments to lookback period taxes. How amend a tax return   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). How amend a tax return Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. How amend a tax return Example. How amend a tax return   An employer originally reported total taxes of $45,000 for the lookback period. How amend a tax return The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. How amend a tax return The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. How amend a tax return Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. How amend a tax return For monthly schedule depositors, the deposit period is a calendar month. How amend a tax return The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. How amend a tax return Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. How amend a tax return You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. How amend a tax return New employers. How amend a tax return   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. How amend a tax return Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). How amend a tax return Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. How amend a tax return If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. How amend a tax return Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. How amend a tax return Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. How amend a tax return Semiweekly depositors are generally not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule , discussed later in this section, applies. How amend a tax return For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. How amend a tax return If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. How amend a tax return Semiweekly deposit period spanning two quarters. How amend a tax return   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. How amend a tax return Example. How amend a tax return   If you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. How amend a tax return Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). How amend a tax return Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. How amend a tax return   Rose Co. How amend a tax return reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. How amend a tax return is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. How amend a tax return However, for 2014, Rose Co. How amend a tax return is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. How amend a tax return Employers of farmworkers. How amend a tax return   Red Co. How amend a tax return reported taxes on its 2012 Form 943, line 9, of $48,000. How amend a tax return On its 2013 Form 943, line 11, it reported taxes of $60,000. How amend a tax return   Red Co. How amend a tax return is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. How amend a tax return However, for 2015, Red Co. How amend a tax return is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. How amend a tax return New agricultural employers. How amend a tax return   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. How amend a tax return However, see the $100,000 Next-Day Deposit Rule , later in this section. How amend a tax return Deposits on Business Days Only If a deposit due date falls on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. How amend a tax return A business day is any day other than a Saturday, Sunday, or legal holiday. How amend a tax return For example, if a deposit is required to be made on Friday, but Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). How amend a tax return Semiweekly schedule depositors have at least 3 business days to make a deposit. How amend a tax return If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the required deposit. How amend a tax return For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). How amend a tax return Legal holiday. How amend a tax return   The term “legal holiday” means any legal holiday in the District of Columbia. How amend a tax return Legal holidays for 2014 are listed below. How amend a tax return January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. How amend a tax return February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 26—Memorial Day July 4—Independence Day September 1—Labor Day October 13—Columbus Day November 11—Veterans Day November 27—Thanksgiving Day December 25—Christmas Day Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. How amend a tax return Monthly schedule example. How amend a tax return   Spruce Co. How amend a tax return is a monthly schedule depositor with seasonal employees. How amend a tax return It paid wages each Friday during August but did not pay any wages during September. How amend a tax return Under the monthly deposit schedule, Spruce Co. How amend a tax return must deposit the combined tax liabilities for the four August paydays by September 15. How amend a tax return Spruce Co. How amend a tax return does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. How amend a tax return Semiweekly schedule example. How amend a tax return   Green, Inc. How amend a tax return is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. How amend a tax return Although Green, Inc. How amend a tax return , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. How amend a tax return The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. How amend a tax return ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). How amend a tax return Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. How amend a tax return $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. How amend a tax return For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. How amend a tax return For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. How amend a tax return Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. How amend a tax return However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. How amend a tax return For example, Fir Co. How amend a tax return is a semiweekly schedule depositor. How amend a tax return On Monday, Fir Co. How amend a tax return accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. How amend a tax return On Tuesday, Fir Co. How amend a tax return accumulates additional taxes of $30,000. How amend a tax return Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. How amend a tax return does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). How amend a tax return If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. How amend a tax return Example. How amend a tax return   Elm, Inc. How amend a tax return started its business on May 1, 2014. How amend a tax return On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. How amend a tax return On Friday, May 9, Elm, Inc. How amend a tax return paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. How amend a tax return Elm, Inc. How amend a tax return must deposit $100,000 by Monday, May 12, the next business day. How amend a tax return Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. How amend a tax return However, because Elm, Inc. How amend a tax return accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. How amend a tax return It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. How amend a tax return Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. How amend a tax return However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. How amend a tax return Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. How amend a tax return Makeup date for deposit shortfall: Monthly schedule depositor. How amend a tax return Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. How amend a tax return You may pay the shortfall with your return even if the amount is $2,500 or more. How amend a tax return Semiweekly schedule depositor. How amend a tax return Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. How amend a tax return For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). How amend a tax return However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. How amend a tax return In this case, the shortfall must be deposited by April 30, 2014. How amend a tax return Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941-SS or 944 taxes). How amend a tax return Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. How amend a tax return If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. How amend a tax return How To Deposit You must deposit employment taxes by electronic funds transfer. How amend a tax return See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. How amend a tax return Electronic deposit requirement. How amend a tax return   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). How amend a tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). How amend a tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. How amend a tax return   EFTPS is a free service provided by the Department of the Treasury. How amend a tax return To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. How amend a tax return S. How amend a tax return Virgin Islands only) or 303-967-5916 (toll call). How amend a tax return You can also visit the EFTPS website at www. How amend a tax return eftps. How amend a tax return gov. How amend a tax return Additional information about EFTPS is also available in Publication 966. How amend a tax return When you receive your EIN. How amend a tax return   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. How amend a tax return You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. How amend a tax return Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. How amend a tax return If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. How amend a tax return Deposit record. How amend a tax return   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. How amend a tax return The number can be used as a receipt or to trace the payment. How amend a tax return Depositing on time. How amend a tax return   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. How amend a tax return m. How amend a tax return Eastern time the day before the date the deposit is due. How amend a tax return If you use a third party to make deposits on your behalf, they may have different cutoff times. How amend a tax return Same-day payment option. How amend a tax return   If you fail to initiate a deposit transaction on EFTPS by 8 p. How amend a tax return m. How amend a tax return Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). How amend a tax return To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. How amend a tax return Please check with your financial institution regarding availability, deadlines, and costs. How amend a tax return Your financial institution may charge you a fee for payments made this way. How amend a tax return To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. How amend a tax return eftps. How amend a tax return gov to download the Same-Day Payment Worksheet. How amend a tax return How to claim credit for overpayments. How amend a tax return   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. How amend a tax return Do not ask EFTPS to request a refund from the IRS for you. How amend a tax return Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. How amend a tax return The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. How amend a tax return The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. How amend a tax return For amounts not properly or timely deposited, the penalty rates are as follows. How amend a tax return 2% - Deposits made 1 to 5 days late. How amend a tax return 5% - Deposits made 6 to 15 days late. How amend a tax return 10% - Deposits made 16 or more days late. How amend a tax return Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. How amend a tax return 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). How amend a tax return 15% - Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. How amend a tax return Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. How amend a tax return Special rule for former Form 944 filers. How amend a tax return    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. How amend a tax return Order in which deposits are applied. How amend a tax return   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). How amend a tax return However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. How amend a tax return Follow the instructions on the penalty notice that you received. How amend a tax return For more information on designating deposits, see Revenue Procedure 2001-58. How amend a tax return You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. How amend a tax return irs. How amend a tax return gov/pub/irs-irbs/irb01-50. How amend a tax return pdf. How amend a tax return Example. How amend a tax return Cedar, Inc. How amend a tax return is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. How amend a tax return It does not make the deposit on July 15. How amend a tax return On August 15, Cedar, Inc. How amend a tax return deposits $2,000. How amend a tax return Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. How amend a tax return Accordingly, $500 of the July 15 liability remains undeposited. How amend a tax return The penalty on this underdeposit will apply as explained earlier. How amend a tax return Trust fund recovery penalty. How amend a tax return   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. How amend a tax return The penalty is the full amount of the unpaid trust fund tax. How amend a tax return This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. How amend a tax return   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. How amend a tax return   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. How amend a tax return A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. How amend a tax return    Willfully means voluntarily, consciously, and intentionally. How amend a tax return A responsible person acts willfully if the person knows the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. How amend a tax return “Averaged” failure-to-deposit penalty. How amend a tax return   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. How amend a tax return IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. How amend a tax return Completed Form 941-SS, line 14, instead of Schedule B (Form 941). How amend a tax return Failed to attach a properly completed Schedule B (Form 941). How amend a tax return Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. How amend a tax return   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. How amend a tax return Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. How amend a tax return   You can avoid the penalty by reviewing your return before filing it. How amend a tax return Follow these steps before filing your Form 941-SS. How amend a tax return If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. How amend a tax return If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. How amend a tax return Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. How amend a tax return Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). How amend a tax return For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). How amend a tax return Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. How amend a tax return If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). How amend a tax return If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. How amend a tax return If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. How amend a tax return 9. How amend a tax return Employer's Returns General instructions. How amend a tax return   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. How amend a tax return (U. How amend a tax return S. How amend a tax return Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. How amend a tax return ) Employers with employees subject to U. How amend a tax return S. How amend a tax return income tax withholding. How amend a tax return   If you have both employees who are subject to U. How amend a tax return S. How amend a tax return income tax withholding and employees who are not subject to U. How amend a tax return S. How amend a tax return income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. How amend a tax return Nonfarm employers. How amend a tax return   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. How amend a tax return Due dates for each quarter of the calendar year are as follows. How amend a tax return Quarter Due Jan. How amend a tax return , Feb. How amend a tax return , Mar. How amend a tax return Apr. How amend a tax return 30 Apr. How amend a tax return , May, June July 31 July, Aug. How amend a tax return , Sept. How amend a tax return Oct. How amend a tax return 31 Oct. How amend a tax return , Nov. How amend a tax return , Dec. How amend a tax return Jan. How amend a tax return 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. How amend a tax return If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. How amend a tax return   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. How amend a tax return Form 944. How amend a tax return   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). How amend a tax return Household employers reporting social security and Medicare taxes. How amend a tax return   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). How amend a tax return Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. How amend a tax return See Publication 926, Household Employer's Tax Guide, for more information. How amend a tax return Employers of farmworkers. How amend a tax return   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. How amend a tax return   File a Form 943 each year for all taxable wages paid for farmwork. How amend a tax return You may report household workers in a private home on a farm operated for profit on Form 943. How amend a tax return Do not report wages for farmworkers on Form 941-SS or 944. How amend a tax return   Send Form 943 to the IRS by January 31 of the following year. How amend a tax return Send it with payment of any taxes due that you are not required to deposit. How amend a tax return If you deposited all taxes when due, you have 10 additional days to file. How amend a tax return Penalties. How amend a tax return   For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. How amend a tax return The maximum penalty is generally 25% of the tax due. How amend a tax return Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. How amend a tax return 5% per month of the amount of tax. How amend a tax return For individual filers only, the failure-to-pay penalty is reduced from 0. How amend a tax return 5% per month to 0. How amend a tax return 25% per month if an installment agreement is in effect. How amend a tax return You must have filed your return on or before the due date of the return to qualify for the reduced penalty. How amend a tax return The maximum amount of the failure-to-pay penalty is also 25% of the tax due. How amend a tax return If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. How amend a tax return The penalties will not be charged if you have a reasonable cause for failing to file or pay. How amend a tax return If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. How amend a tax return Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. How amend a tax return See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. How amend a tax return Prior Period Adjustments Forms for prior period adjustments. How amend a tax return   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. How amend a tax return There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. How amend a tax return Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. How amend a tax return Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. How amend a tax return See Revenue Ruling 2009-39, 2009-52 I. How amend a tax return R. How amend a tax return B. How amend a tax return 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. How amend a tax return You can find Revenue Ruling 2009-39, at www. How amend a tax return irs. How amend a tax return gov/irb/2009-52_IRB/ar14. How amend a tax return html. How amend a tax return Background. How amend a tax return   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. How amend a tax return Treasury Decision 9405, 2008-32 I. How amend a tax return R. How amend a tax return B. How amend a tax return 293, is available at www. How amend a tax return irs. How amend a tax return gov/irb/2008-32_IRB/ar13. How amend a tax return html. How amend a tax return You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. How amend a tax return You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. How amend a tax return We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. How amend a tax return Correcting employment taxes. How amend a tax return   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for
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The How Amend A Tax Return

How amend a tax return Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). How amend a tax return 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. How amend a tax return 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. How amend a tax return 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. How amend a tax return 60 day rule, Time limit for making a rollover contribution. How amend a tax return 70 rule, Age 70½ rule. How amend a tax return , Nonresident alien spouse. How amend a tax return A Abandonment of home, Abandonment. How amend a tax return Abortion Deductibility as medical expense, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Abroad, citizens traveling or working, Employees of foreign governments or international organizations. How amend a tax return , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. How amend a tax return S. How amend a tax return ) (see also Foreign employment) Absence, temporary, Temporary absences. How amend a tax return , Temporary absences. How amend a tax return Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. How amend a tax return Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. How amend a tax return Long-term care, Long-term care coverage. How amend a tax return , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. How amend a tax return Accidents, car, Deductible losses. How amend a tax return Value determination, Car value. How amend a tax return Willful negligence or intentional act as cause, Nondeductible losses. How amend a tax return Accountable plans for employee reimbursements, Accountable Plans, Related to employer. How amend a tax return Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. How amend a tax return Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. How amend a tax return Change in, standard deduction not allowed, Persons not eligible for the standard deduction. How amend a tax return Fiscal year, Accounting Periods, Fiscal year taxpayers. How amend a tax return , Fiscal Years Fringe benefits, Accounting period. How amend a tax return Accrual method taxpayers, Accrual method. How amend a tax return Taxes paid during tax year, deduction of, You must pay the tax during your tax year. How amend a tax return Accumulation distribution of trusts Tax on, Other taxes. How amend a tax return Accuracy-related penalties, Accuracy-related penalty. How amend a tax return Acknowledgment, Acknowledgment. How amend a tax return Activities not for profit, Activity not for profit. How amend a tax return Address, Name and Address Change of, Change of Address Foreign, Foreign address. How amend a tax return P. How amend a tax return O. How amend a tax return box, P. How amend a tax return O. How amend a tax return box. 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Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. How amend a tax return Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. How amend a tax return , Adopted child. How amend a tax return , Adopted child. How amend a tax return , Taxpayer identification numbers for adoptees. How amend a tax return Earned income credit, Adopted child. How amend a tax return Adoption, Adoption Credit, Child with special needs. How amend a tax return ATIN, Adoption taxpayer identification number (ATIN). How amend a tax return , Adoption taxpayer identification number (ATIN). How amend a tax return Child tax credit, Adopted child. How amend a tax return (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. How amend a tax return Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. How amend a tax return Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. How amend a tax return No charitable deduction for, Personal Expenses Foreign child, Foreign child. How amend a tax return Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). How amend a tax return , Taxpayer identification numbers for aliens. How amend a tax return Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). How amend a tax return Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. How amend a tax return Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. How amend a tax return Distribution prior to age 59, Age 59½ rule. How amend a tax return Distribution required at age 70, IRA owners. How amend a tax return , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. How amend a tax return Retirement plan recipients over age 75, Who must use the General Rule. How amend a tax return Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. How amend a tax return (see also Fiduciaries) Income paid to, Payment to an agent. How amend a tax return Signing return, When someone can sign for you. How amend a tax return AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. How amend a tax return Airline club dues Not entertainment expenses, Club dues and membership fees. How amend a tax return Airplanes, donations of, Cars, boats, and airplanes. How amend a tax return Airport transportation Business-related travel expense, Table 26-1. How amend a tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How amend a tax return Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. How amend a tax return Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. How amend a tax return Child's dividends, Child's Alaska Permanent Fund dividends. How amend a tax return Income from, You can use Form 1040EZ if all of the following apply. How amend a tax return , You can use Form 1040A if all of the following apply. How amend a tax return , Alaska Permanent Fund dividends. How amend a tax return Investment income not to include, Investment income. How amend a tax return Alaska Unemployment Compensation Fund, Contributions to state benefit funds. How amend a tax return Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Alcoholic beverages IRA prohibited transactions in, Collectibles. How amend a tax return Aliens, Individual taxpayer identification number (ITIN) for aliens. How amend a tax return , Not earned income. How amend a tax return Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. How amend a tax return , Payments not alimony. How amend a tax return , Payments to a third party. How amend a tax return , Life insurance premiums. How amend a tax return , Payments for jointly-owned home. How amend a tax return , Mortgage payments. How amend a tax return , Taxes and insurance. How amend a tax return , Other payments to a third party. How amend a tax return , Instruments Executed After 1984, Exception for instruments executed before 1985. How amend a tax return , Alimony requirements. How amend a tax return , Cash payment requirement. How amend a tax return , Payments to a third party. How amend a tax return , Payments designated as not alimony. How amend a tax return , Spouses cannot be members of the same household. How amend a tax return , Liability for payments after death of recipient spouse. How amend a tax return , Substitute payments. How amend a tax return , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. How amend a tax return , Deducting the recapture. How amend a tax return Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. How amend a tax return Reporting of income, Alimony. How amend a tax return Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. How amend a tax return Exempt-interest dividends, Alternative minimum tax treatment. How amend a tax return Filing requirements (Table 1-3), Figuring tax. How amend a tax return Incentive stock option, You can use Form 1040A if all of the following apply. How amend a tax return Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. How amend a tax return Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. How amend a tax return , Filing Form 1040X. How amend a tax return (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. How amend a tax return Standard deduction, change to itemized deductions, Changing your mind. How amend a tax return American citizens abroad, U. How amend a tax return S. How amend a tax return Citizens and Resident Aliens Living Abroad (see also Citizens outside U. How amend a tax return S. How amend a tax return ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. How amend a tax return S. How amend a tax return Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. How amend a tax return AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. How amend a tax return Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. How amend a tax return , Additional exceptions for nonqualified annuity contracts. How amend a tax return Estimated tax, Withholding and estimated tax. How amend a tax return Exclusion limit, Exclusion limit. How amend a tax return General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. How amend a tax return Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. How amend a tax return Purchased annuities, Purchased annuities. How amend a tax return Survivor's annuity, Survivors of retirees. How amend a tax return Guaranteed payments, Guaranteed payments. How amend a tax return IRAs as, Kinds of traditional IRAs. How amend a tax return Joint return, Joint return. How amend a tax return Loans from plan, Loans. How amend a tax return Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. How amend a tax return , More than one annuity. How amend a tax return Partly taxable payments, Partly taxable payments. How amend a tax return Purchased annuities, Purchased annuities. How amend a tax return Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. How amend a tax return Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. How amend a tax return Worksheet for computation, How to use the Simplified Method. How amend a tax return Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. How amend a tax return Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. How amend a tax return , Pensions and Annuities, Withholding and estimated tax. How amend a tax return Annulled marriages Filing status, Annulled marriages. How amend a tax return Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. How amend a tax return Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. How amend a tax return Real estate transactions, when required by lender, Settlement costs. How amend a tax return Appraisals Casualty or theft losses, Appraisal. How amend a tax return , Costs of photographs and appraisals. How amend a tax return Archer MSAs, Medical savings accounts (MSAs). How amend a tax return Contributions, Archer MSA contributions. How amend a tax return Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Armed forces, Types of Qualified Organizations, Table 24-1. How amend a tax return Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. How amend a tax return (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. How amend a tax return Dependency allotments, Armed Forces dependency allotments. How amend a tax return Disability pay, Disability. How amend a tax return Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. How amend a tax return Military, Military uniforms. How amend a tax return Military quarters allotments, Tax-exempt military quarters allowances. How amend a tax return Naval officers on permanent duty aboard ship, Members of the Armed Forces. How amend a tax return Permanent duty overseas, Members of the Armed Forces. How amend a tax return Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. How amend a tax return , Ministers' and military housing allowance. How amend a tax return Rehabilitative program payments, Veterans' benefits. How amend a tax return Reserves, Armed Forces reservists traveling more than 100 miles from home. How amend a tax return Retirees' pay Taxable income, Military retirement pay. How amend a tax return Uniforms, Military uniforms. How amend a tax return Wages, Military Armed Forces Retiree's pay withholding, Military retirees. How amend a tax return Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. How amend a tax return Capital gains or losses from sale or trade of, Investment interest deducted. How amend a tax return Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. How amend a tax return Fees not included in basis, Settlement costs. How amend a tax return At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. How amend a tax return ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). How amend a tax return Attachment of wages, Garnisheed wages. How amend a tax return Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. How amend a tax return Title to property, for preparation, filing, etc. How amend a tax return , Settlement costs. How amend a tax return Audits Travel expense records, If your return is examined. How amend a tax return Auto insurance Medical expenses covered by, not deductible, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Automatic extension of time to file, Automatic Extension, When to file. How amend a tax return Form 4868, E-file options. How amend a tax return Automatic investment services Holding period, determination of, Automatic investment service. How amend a tax return Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. How amend a tax return Back pay, award for, Back pay awards. 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How amend a tax return Baggage Business-related travel expense, Table 26-1. How amend a tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How amend a tax return Balance due, Refund or balance due. How amend a tax return Bankruptcy Canceled debt not deemed to be income, Excluded debt. How amend a tax return Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. How amend a tax return Banks Automatic investment service, determination of holding period, Automatic investment service. How amend a tax return IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. How amend a tax return Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. How amend a tax return Basis of purchase, Bargain purchases. How amend a tax return Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. How amend a tax return Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. How amend a tax return Bargain purchases, Bargain purchases. How amend a tax return Bonds, Stocks and Bonds, Bond premium. How amend a tax return Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. How amend a tax return , Partly taxable. How amend a tax return Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. How amend a tax return Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. How amend a tax return Other than cost, Basis Other Than Cost, Tax-exempt obligations. How amend a tax return , No gain or loss. How amend a tax return Points not to be included, Settlement costs. How amend a tax return , Points. How amend a tax return Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. How amend a tax return Stock or stock rights, Basis. How amend a tax return Tax-exempt obligations Bonds, Tax-exempt obligations. How amend a tax return Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. How amend a tax return Beneficiaries, Beneficiary of an estate or trust. How amend a tax return , Rollover by surviving spouse. How amend a tax return , Estate and trust income. How amend a tax return , Losses. How amend a tax return (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. How amend a tax return , Losses. How amend a tax return , Gifts and inheritances. How amend a tax return , Income from property received as a gift. How amend a tax return (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. How amend a tax return Bingo, Table 24-1. How amend a tax return Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Birth of child, Death or birth of child. How amend a tax return Head of household, qualifying person to file as, Death or birth. How amend a tax return , Death or birth. How amend a tax return Social security number to be obtained, Born and died in 2013. How amend a tax return Birth of dependent, Death or birth. How amend a tax return Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. How amend a tax return Guide dogs, deductible as medical expense, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. How amend a tax return Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. How amend a tax return Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. How amend a tax return Donations of, Cars, boats, and airplanes. How amend a tax return Body scan, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Bona fide business purpose Travel expenses, Bona fide business purpose. How amend a tax return Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. How amend a tax return , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. How amend a tax return Convertible bonds, Convertible stocks and bonds. How amend a tax return Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. How amend a tax return Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. How amend a tax return Retirement of, Retirement bonds. How amend a tax return , Redemption or retirement of bonds. How amend a tax return Sale of, Bonds Sold Between Interest Dates Savings, U. How amend a tax return S. How amend a tax return Savings Bonds, Series HH bonds. How amend a tax return , Series EE and series I bonds. How amend a tax return Sold at premium, computation of adjusted basis, Bond premium. How amend a tax return State or local government, tax-exempt, Tax-exempt state and local government bonds. How amend a tax return Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. How amend a tax return , Employee awards or bonuses. How amend a tax return Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. How amend a tax return Borrowed funds, Loans. How amend a tax return , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. How amend a tax return Bottled water, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Boy Scouts Charitable contributions to, Examples. How amend a tax return , Table 24-1. How amend a tax return Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Breach of contract Damages as income, Court awards and damages. How amend a tax return employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Bribes, Bribes. How amend a tax return , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. How amend a tax return , Brokers' commissions. How amend a tax return Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. How amend a tax return Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. How amend a tax return Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. How amend a tax return Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. How amend a tax return , Allowances and reimbursements. How amend a tax return Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. How amend a tax return Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. How amend a tax return Basis for depreciation, Basis for depreciation. How amend a tax return Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. How amend a tax return Business tax credits Claim for refund, Exceptions for special types of refunds. How amend a tax return Business use of home, Home Office C Cafeteria plans, Cafeteria plans. How amend a tax return Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. How amend a tax return Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. How amend a tax return Campaign contributions, Campaign contributions. How amend a tax return , Table 24-1. How amend a tax return Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. How amend a tax return Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. How amend a tax return Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. How amend a tax return Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. How amend a tax return Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. How amend a tax return , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. How amend a tax return Carryover of, Long-term gains and losses. How amend a tax return , Capital loss carryover. How amend a tax return Worksheet, Figuring your carryover. How amend a tax return Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. How amend a tax return , Capital gain distributions and qualified dividends. How amend a tax return Collectibles, Investment interest deducted. How amend a tax return Deductions, Capital Losses Limit on, Limit on deduction. How amend a tax return Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. How amend a tax return , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. How amend a tax return Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. How amend a tax return Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. How amend a tax return , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. How amend a tax return Net long-term capital loss, Long-term gains and losses. How amend a tax return Sale of personal items, Sale of personal items. How amend a tax return Sale or trade of property held more than 1 year, Long-term or short-term. How amend a tax return , Long-term gains and losses. How amend a tax return Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. How amend a tax return State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. How amend a tax return Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. How amend a tax return Total net loss, Total net gain or loss. How amend a tax return Undistributed gains, Long-term gains and losses. How amend a tax return Credit for tax on, Undistributed capital gains of mutual funds and REITs. How amend a tax return , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. How amend a tax return Car pools, Car pools. How amend a tax return , Car pools. How amend a tax return Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. How amend a tax return Carryovers Capital loss, Long-term gains and losses. How amend a tax return , Capital loss carryover. How amend a tax return Worksheet, Figuring your carryover. How amend a tax return Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. How amend a tax return , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. How amend a tax return Value determination, Car value. How amend a tax return Willful negligence or intentional act as cause, Nondeductible losses. How amend a tax return Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. How amend a tax return Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. How amend a tax return Books to determine fair market value, Car value. How amend a tax return Business and personal use, allocation between, Business and personal use. How amend a tax return , Separating expenses. How amend a tax return Business-related travel expenses, Table 26-1. How amend a tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How amend a tax return Car pools, Car pools. How amend a tax return Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. How amend a tax return Charitable organization service, use for, Car expenses. How amend a tax return Depreciation, Depreciation and section 179 deductions. How amend a tax return Donations of, Cars, boats, and airplanes. How amend a tax return Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). How amend a tax return Form 2106 or 2106-EZ, how to fill out, Car expenses. How amend a tax return Hauling tools or instruments, Hauling tools or instruments. How amend a tax return Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. How amend a tax return Medical transportation, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return , Transportation, Car expenses. How amend a tax return Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. How amend a tax return Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. How amend a tax return Work-related education, transportation for, Using your car. How amend a tax return Cash Dividends paid as, Introduction Rebates, Cash rebates. How amend a tax return Sales of property for, Payment of cash. How amend a tax return Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. How amend a tax return Bad debts, Basis in bad debt required. How amend a tax return Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. How amend a tax return Taxes paid during tax year, deduction of, You must pay the tax during your tax year. How amend a tax return Worthless securities and negotiable promissory notes, Worthless securities. How amend a tax return Cash rebates, Cash rebates. How amend a tax return Casualties, Home destroyed or condemned. How amend a tax return Casualty insurance Premiums not in property basis, Settlement costs. How amend a tax return Reimbursements from, Casualty insurance and other reimbursements. How amend a tax return Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). How amend a tax return , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. How amend a tax return , Involuntary Conversions, Adjusted Basis, Adjustments to basis. How amend a tax return Amount of loss, Figuring a Loss Appraisals, Appraisal. How amend a tax return , Costs of photographs and appraisals. How amend a tax return Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. How amend a tax return Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. How amend a tax return Photographs and appraisals, Costs of photographs and appraisals. How amend a tax return Deductible losses, Deductible losses. How amend a tax return $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. How amend a tax return Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. How amend a tax return Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. How amend a tax return , Disaster relief. How amend a tax return (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. How amend a tax return Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. How amend a tax return Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). How amend a tax return Nondeductible losses, Deductible losses. How amend a tax return Proof of loss, Casualty loss proof. How amend a tax return Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. How amend a tax return Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. How amend a tax return , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. How amend a tax return Certificates of deposit (CDs), Certificates of deposit (CDs). How amend a tax return , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. How amend a tax return Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. How amend a tax return Change of address, Change of Address Change of name, Name change. How amend a tax return , Name changed. How amend a tax return Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. How amend a tax return Examples of Charitable Contributions—A Quick Check, Token items. How amend a tax return , Written statement. How amend a tax return , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. How amend a tax return , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. How amend a tax return , Capital gain property. How amend a tax return , Amount of deduction — general rule. How amend a tax return , Bargain sales. How amend a tax return , When To Deduct, Time of making contribution. How amend a tax return , Noncash Contributions, Additional records. How amend a tax return , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). How amend a tax return Charity benefit events Deduction amount for charitable contributions, Charity benefit events. How amend a tax return Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. How amend a tax return Checks As charitable contributions, Checks. How amend a tax return Canceled checks as evidence of travel expenses, Canceled check. How amend a tax return Constructive receipt of, Check received or available. How amend a tax return Child Foster child, Rule 10. How amend a tax return You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. How amend a tax return You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. How amend a tax return Child and dependent care credit, You can use Form 1040A if all of the following apply. How amend a tax return Due diligence, Getting the information. How amend a tax return Earned income, Earned income. How amend a tax return Full-time student, Rule for student-spouse or spouse not able to care for self. How amend a tax return Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. How amend a tax return Child care, You can use Form 1040A if all of the following apply. How amend a tax return Babysitting, Babysitting. How amend a tax return Care providers, Childcare providers. How amend a tax return Expenses, Child care expenses. How amend a tax return Nursing care for healthy baby, not deductible as medical expense, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Child custody, Custodial parent and noncustodial parent. How amend a tax return Child support, Child support payments. How amend a tax return Alimony, difference from, Payments not alimony. How amend a tax return , Alimony requirements. How amend a tax return , Child support. How amend a tax return Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. How amend a tax return , Child tax credit. How amend a tax return , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. How amend a tax return Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. How amend a tax return Birth of child Head of household, qualifying person to file as, Death or birth. How amend a tax return , Death or birth. How amend a tax return Social security number to be obtained, Born and died in 2013. How amend a tax return Care providers, Childcare providers. How amend a tax return (see also Child care) Child's tax, figuring of, Step 3. How amend a tax return Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. How amend a tax return Credit for, Who Should File, You can use Form 1040A if all of the following apply. How amend a tax return (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. How amend a tax return Death of child Head of household, qualifying person to file as, Death or birth. How amend a tax return , Death or birth. How amend a tax return Deductions, Line 2 (deductions). How amend a tax return Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. How amend a tax return Filing requirements, Child's earnings. How amend a tax return As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. How amend a tax return , Income from property received as a gift. How amend a tax return Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. How amend a tax return Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. How amend a tax return Investment income of, Tax on unearned income of certain children. How amend a tax return Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. How amend a tax return Kidnapped, Kidnapped child. How amend a tax return , Kidnapped child. How amend a tax return Net unearned income, figuring of, Step 1. How amend a tax return Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. How amend a tax return Property received as gift, income from, Income from property received as a gift. How amend a tax return Signing return, parent for child, Spouse unable to sign. How amend a tax return Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. How amend a tax return Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. How amend a tax return Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. How amend a tax return Unearned income of, Tax on unearned income of certain children. How amend a tax return Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. How amend a tax return Unearned income defined, Unearned income defined. How amend a tax return Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. How amend a tax return Churches, temples, etc. How amend a tax return Charitable contributions to, Examples. How amend a tax return , Table 24-1. How amend a tax return Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. How amend a tax return Citizen or resident test, Citizen or Resident Test Citizens outside U. How amend a tax return S. How amend a tax return Business travel outside U. How amend a tax return S. How amend a tax return , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. How amend a tax return Standard meal allowance, Standard meal allowance for areas outside the continental United States. How amend a tax return Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. How amend a tax return S. How amend a tax return Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. How amend a tax return Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. How amend a tax return Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. How amend a tax return Civil service retirement benefits, Civil service retirement benefits. How amend a tax return Civil suits, Court awards and damages. How amend a tax return (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. How amend a tax return Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. How amend a tax return , Ministers' and military housing allowance. How amend a tax return Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. How amend a tax return Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. How amend a tax return Closing costs Real property transactions, Settlement costs. How amend a tax return Sale of home, Settlement fees or closing costs. How amend a tax return Clothing Military, Military uniforms. How amend a tax return Moth damage, not casualty loss, Progressive deterioration. How amend a tax return Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. How amend a tax return Used clothing, charitable deduction for fair market value, Used clothing and household items. How amend a tax return work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. How amend a tax return Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. How amend a tax return Coal and iron ore, Coal and iron ore. How amend a tax return Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. How amend a tax return Gains or losses from sale or trade of, Investment interest deducted. How amend a tax return IRA investment in, Investment in Collectibles, Exception. How amend a tax return College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. How amend a tax return , Table 24-1. How amend a tax return Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. How amend a tax return Education costs, Qualified tuition programs (QTPs). How amend a tax return (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. How amend a tax return Commission drivers Deduction of expenses, Statutory employees. How amend a tax return Commissions, Supplemental Wages Advance, Advance commissions and other earnings. How amend a tax return IRAs with brokers, Brokers' commissions. How amend a tax return , Brokers' commissions. How amend a tax return Property basis to include when buyer pays, Settlement costs. How amend a tax return Sharing of (kickbacks), Kickbacks. How amend a tax return Unearned, deduction for repayment of, Advance commissions and other earnings. How amend a tax return Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. How amend a tax return Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. How amend a tax return , Community property. How amend a tax return Alimony, difference from, Payments not alimony. How amend a tax return IRAs, Community property laws. How amend a tax return Married filing separately, Community property states. How amend a tax return Medical and dental expenses, Community property states. How amend a tax return Commuting expenses, Commuting expenses. How amend a tax return , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. How amend a tax return Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. How amend a tax return Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. How amend a tax return Unemployment, Unemployment compensation. How amend a tax return Computation of tax, Computations Equal amounts, Equal amounts. How amend a tax return Negative amounts, Negative amounts. How amend a tax return Rounding off dollars, Rounding off dollars. How amend a tax return Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. How amend a tax return , Condemnations. How amend a tax return Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. How amend a tax return Period of ownership and use, Previous home destroyed or condemned. How amend a tax return Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. How amend a tax return Constructive receipt of income, Constructive receipt. How amend a tax return , Payment to an agent. How amend a tax return , Constructive receipt. How amend a tax return Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. How amend a tax return , Contributions, Table 24-1. How amend a tax return Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. How amend a tax return Political, Political Contributions Reservist repayments, Qualified reservist repayments. How amend a tax return Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. How amend a tax return Related party transactions, Losses on sales or trades of property. How amend a tax return Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. How amend a tax return Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. How amend a tax return Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. How amend a tax return Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. How amend a tax return Sale or trade of Form 1099-S to report, Form 1099-S transactions. How amend a tax return Period of ownership and use, Cooperative apartment. How amend a tax return Cooperatives Patronage dividends, Patronage dividends. How amend a tax return Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. How amend a tax return Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. How amend a tax return , Losses on sales or trades of property. How amend a tax return Director fees as self-employment income, Corporate director. How amend a tax return Reorganizations and nontaxable trade of stock, Corporate reorganizations. How amend a tax return Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Cosmetics Not deductible as medical expense, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. How amend a tax return , Partly taxable. How amend a tax return Cost-of-living allowances, Government cost-of-living allowances. How amend a tax return Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. How amend a tax return Examples of Charitable Contributions—A Quick Check, Membership fees or dues. How amend a tax return Entertainment expense deduction not allowed, Club dues and membership fees. How amend a tax return Coupon bonds, Coupon bonds. How amend a tax return Court awards and damages (see Damages from lawsuits) Cousin, Cousin. How amend a tax return Coverdell ESAs Additional tax on, Other taxes. How amend a tax return CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. How amend a tax return Charitable contributions charged to, Credit card. How amend a tax return Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. How amend a tax return , Credit for child and dependent care expenses. How amend a tax return Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. How amend a tax return , Credit for the elderly or the disabled. How amend a tax return Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. How amend a tax return Credit reports Costs not included in property basis, Settlement costs. How amend a tax return Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. How amend a tax return , Earned income credit. How amend a tax return , Credit for child and dependent care expenses. How amend a tax return , Credit for the elderly or the disabled. How amend a tax return , Earned income credit. How amend a tax return , Credit for child and dependent care expenses. How amend a tax return , Credit for the elderly or the disabled. How amend a tax return , Earned income credit. How amend a tax return Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. How amend a tax return , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. How amend a tax return Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. How amend a tax return Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. How amend a tax return Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. How amend a tax return D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. How amend a tax return , Disaster relief. How amend a tax return (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. How amend a tax return Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. How amend a tax return , Childcare providers. How amend a tax return , Care outside your home. How amend a tax return (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. How amend a tax return Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. How amend a tax return Death of dependent, Death or birth. How amend a tax return Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. How amend a tax return , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. How amend a tax return Paid by another, Debts paid for you. How amend a tax return Payoff of debt included in sales transaction, Debt paid off. How amend a tax return Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. How amend a tax return Refund offset against, Refunds. How amend a tax return , Offset against debts. How amend a tax return Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. How amend a tax return Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. How amend a tax return Due dates, Filing for a decedent. How amend a tax return Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. How amend a tax return Spouse's death, Spouse died during the year. How amend a tax return , Spouse died. How amend a tax return Standard deduction, Decedent's final return. How amend a tax return Transfer of property at death, Other property transactions. How amend a tax return Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. How amend a tax return Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. How amend a tax return , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. How amend a tax return , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. How amend a tax return Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. How amend a tax return Interest (see Interest payments) Investment expenses, Investment expenses. How amend a tax return IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. How amend a tax return (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. How amend a tax return Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. How amend a tax return Performing artists' expenses, Expenses of certain performing artists. How amend a tax return Prepaid insurance premiums, Prepaid insurance premiums. How amend a tax return Prescription medicines, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Rental expenses, When to deduct. How amend a tax return Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. How amend a tax return Car expenses, Depreciation and section 179 deductions. How amend a tax return Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. How amend a tax return Stop-smoking programs, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. How amend a tax return Recording fees, basis to include, Real estate taxes. How amend a tax return Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. How amend a tax return Nonqualified plans, Nonqualified deferred compensation plans. How amend a tax return Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. How amend a tax return Delivery services, Private delivery services. How amend a tax return Business-related travel expense, Table 26-1. How amend a tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How amend a tax return Demutualization of life insurance companies, Demutualization of life insurance companies. How amend a tax return Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Dependent care Benefits, Dependent care benefits. How amend a tax return , Dependent Care Benefits Center, Dependent care center. How amend a tax return Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. How amend a tax return , Exception for adopted child. How amend a tax return , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). How amend a tax return (see also Child tax credit) Birth of, Death or birth. How amend a tax return Born and died within year, Exception. How amend a tax return , Born and died in 2013. How amend a tax return Death of, Death or birth. How amend a tax return Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. How amend a tax return Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. How amend a tax return Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). How amend a tax return , Taxpayer identification numbers for aliens. How amend a tax return Alien dependents, Born and died in 2013. How amend a tax return Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. How amend a tax return Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. How amend a tax return Deposits, Fees and deposits. How amend a tax return Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. How amend a tax return Depreciation Adjustment to basis for, Depreciation and section 179 deduction. How amend a tax return Cars, Depreciation and section 179 deductions. How amend a tax return Change of use of property, Basis for depreciation. How amend a tax return Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. How amend a tax return Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. How amend a tax return Land, no depreciation of, Land. How amend a tax return Rental property, Depreciation. How amend a tax return , Depreciation Designated Roth Account Defined. How amend a tax return , Designated Roth accounts. How amend a tax return Designated Roth account, Designated Roth accounts. How amend a tax return , Designated Roth accounts. How amend a tax return Destroyed records, Destroyed records. How amend a tax return Diaper service, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Differential wage payments, Differential wage payments. How amend a tax return Differential wages Wages for reservists Military reserves, Differential wage payments. How amend a tax return Direct deposit of refunds, Refunds Directors' fees, Corporate director. How amend a tax return Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. How amend a tax return , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. How amend a tax return Armed forces, Disability. How amend a tax return Blind (see Blind persons) Cafeteria plans, Cafeteria plans. How amend a tax return Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. How amend a tax return Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. How amend a tax return Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. How amend a tax return Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. How amend a tax return Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. How amend a tax return Social security and railroad retirement benefits, deductions for, Disability payments. How amend a tax return Special school or home for, deductibility of medical expense, Table 21-1. How amend a tax return Medical and Dental Expenses Checklist. How amend a tax return See Publication 502 for more information about these and other expenses. How amend a tax return Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. How amend a tax return Workers' compensation, Workers' Compensation Disability Income, Disability income. How amend a tax return Disability benefits Earned income credit, Form 4029. How amend a tax return Disability insurance payments Earned income credit, Disability insurance payments. How amend a tax return Disability, permanent and total disability, Permanent and total disability. How amend a tax return Disabled Child, Permanently and totally disabled. How amend a tax return Dependent, Disabled dependent working at sheltered workshop. How amend a tax return Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. How amend a tax return , Disaster relief payments. How amend a tax return , Disaster relief. How amend a tax return (see also Terrorist attacks) Cash gifts to victims, Cash gifts. How amend a tax return Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. How amend a tax return Unemployment assistance, Types of unemployment compensation. How amend a tax return Employer's emergency disaster fund, Employer's emergency disaster fund. How amend a tax return Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. How amend a tax return Grants or payments, Disaster relief grants. How amend a tax return Replacement of lost or destroyed property, Disaster relief. How amend a tax return Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. How amend a tax return , Adjusted Basis Disclosure statement, Disclosure statement. How amend a tax return Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. How amend a tax return Distributions, Eligible rollover distributions. How amend a tax return (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). How amend a tax return Qualified reservist, Qualified reservist distributions. How amend a tax return Required minimum distributions, Required distributions. How amend a tax return , Required distributions. How amend a tax return , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. How amend a tax return Dividends, Dividends and Other Distributions, Form 1099-DIV. How amend a tax return , More information. How amend a tax return (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. How amend a tax return Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. How amend a tax return Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. How amend a tax return Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. How amend a tax return Insurance dividends, Dividends on insurance policies. How amend a tax return Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. How amend a tax return Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. How amend a tax return Qualified, Qualified Dividends, Qualified dividends. How amend a tax return Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. How amend a tax return Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. How amend a tax return Sold stock, Dividends on stock sold. How amend a tax return Stockholder debts when canceled as, Stockholder debt. How amend a tax return Veterans' insurance, Dividends on veterans' insurance. How amend a tax return Divorced parents, Children of divorced or separated parents (or parents who live apart). How amend a tax return , Applying this special rule to divorced or separated parents (or parents who live apart). How amend a tax return Divorced taxpayers, Alimony. How amend a tax return (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. How amend a tax return Child custody, Custodial parent and noncustodial parent. How amend a tax return Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. How amend a tax return Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. How amend a tax return , Divorced persons. How amend a tax return IRAs, Kay Bailey Hutchison Spousal IRA. How amend a tax return , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. How amend a tax return Mortgage interest, payment as alimony, Divorced or separated individuals. How amend a tax return Personal exemption, Divorced or separated spouse. How amend a tax return Real estate taxes, allocation of, Divorced individuals. How amend a tax return Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. How amend a tax return Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. How amend a tax return Domestic help Withholding, Household workers. How amend a tax return Domestic help, no exemption for, Housekeepers, maids, or servants. How amend a tax return