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How Do I File An Amendment To My Taxes

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How Do I File An Amendment To My Taxes

How do i file an amendment to my taxes Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/pub15. How do i file an amendment to my taxes What's New Social security and Medicare tax for 2014. How do i file an amendment to my taxes  The social security tax rate is 6. How do i file an amendment to my taxes 2% each for the employee and employer, unchanged from 2013. How do i file an amendment to my taxes The social security wage base limit is $117,000. How do i file an amendment to my taxes The Medicare tax rate is 1. How do i file an amendment to my taxes 45% each for the employee and employer, unchanged from 2013. How do i file an amendment to my taxes There is no wage base limit for Medicare tax. How do i file an amendment to my taxes Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. How do i file an amendment to my taxes Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. How do i file an amendment to my taxes 2014 withholdng tables. How do i file an amendment to my taxes  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. How do i file an amendment to my taxes Withholding allowance. How do i file an amendment to my taxes  The 2014 amount for one withholding allowance on an annual basis is $3,950. How do i file an amendment to my taxes Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). How do i file an amendment to my taxes  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. How do i file an amendment to my taxes A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. How do i file an amendment to my taxes For more information see Notice 2013-77, 2013-50 I. How do i file an amendment to my taxes R. How do i file an amendment to my taxes B. How do i file an amendment to my taxes 632, available at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/irb/2013-50_IRB/ar10. How do i file an amendment to my taxes html. How do i file an amendment to my taxes Change of responsible party. How do i file an amendment to my taxes  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party — Business, to report the latest change to its responsible party. How do i file an amendment to my taxes Form 8822-B must be filed within 60 days of the change. How do i file an amendment to my taxes If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. How do i file an amendment to my taxes For a definition of “responsible party,” see the Form 8822-B instructions. How do i file an amendment to my taxes Same-sex marriage. How do i file an amendment to my taxes  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. How do i file an amendment to my taxes For more information, see Revenue Ruling 2013-17, 2013-38 I. How do i file an amendment to my taxes R. How do i file an amendment to my taxes B. How do i file an amendment to my taxes 201, available at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/irb/2013-38_IRB/ar07. How do i file an amendment to my taxes html. How do i file an amendment to my taxes Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. How do i file an amendment to my taxes Notice 2013-61, 2013-44 I. How do i file an amendment to my taxes R. How do i file an amendment to my taxes B. How do i file an amendment to my taxes 432, is available at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/irb/2013-44_IRB/ar10. How do i file an amendment to my taxes html. How do i file an amendment to my taxes Reminders Additional Medicare Tax withholding. How do i file an amendment to my taxes  In addition to withholding Medicare tax at 1. How do i file an amendment to my taxes 45%, you must withhold a 0. How do i file an amendment to my taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How do i file an amendment to my taxes 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 do i file an amendment to my taxes Additional Medicare Tax is only imposed on the employee. How do i file an amendment to my taxes There is no employer share of Additional Medicare Tax. How do i file an amendment to my taxes 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 do i file an amendment to my taxes For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments , in section 15. How do i file an amendment to my taxes For more information on Additional Medicare Tax, visit IRS. How do i file an amendment to my taxes gov and enter “Additional Medicare Tax” in the search box. How do i file an amendment to my taxes Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. How do i file an amendment to my taxes  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. How do i file an amendment to my taxes Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. How do i file an amendment to my taxes For more information, visit IRS. How do i file an amendment to my taxes gov and enter “work opportunity tax credit” in the search box. How do i file an amendment to my taxes Outsourcing payroll duties. How do i file an amendment to my taxes  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. How do i file an amendment to my taxes The employer remains responsible if the third party fails to perform any required action. How do i file an amendment to my taxes If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. How do i file an amendment to my taxes gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. How do i file an amendment to my taxes COBRA premium assistance credit. How do i file an amendment to my taxes  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. How do i file an amendment to my taxes See COBRA premium assistance credit under Introduction. How do i file an amendment to my taxes Federal tax deposits must be made by electronic funds transfer. How do i file an amendment to my taxes  You must use electronic funds transfer to make all federal tax deposits. How do i file an amendment to my taxes Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). How do i file an amendment to my taxes 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 do i file an amendment to my taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How do i file an amendment to my taxes EFTPS is a free service provided by the Department of Treasury. How do i file an amendment to my taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How do i file an amendment to my taxes For more information on making federal tax deposits, see How To Deposit in section 11. How do i file an amendment to my taxes To get more information about EFTPS or to enroll in EFTPS, visit www. How do i file an amendment to my taxes eftps. How do i file an amendment to my taxes gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How do i file an amendment to my taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. How do i file an amendment to my taxes You must receive written notice from the IRS to file Form 944. How do i file an amendment to my taxes  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. How do i file an amendment to my taxes S. How do i file an amendment to my taxes Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. How do i file an amendment to my taxes You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. How do i file an amendment to my taxes For more information on requesting to file Form 944, visit IRS. How do i file an amendment to my taxes gov and enter “file employment taxes annually” in the search box. How do i file an amendment to my taxes Employers can request to file Forms 941 instead of Form 944. How do i file an amendment to my taxes  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. How do i file an amendment to my taxes You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. How do i file an amendment to my taxes For more information on requesting to file Form 944, visit IRS. How do i file an amendment to my taxes gov and enter “file employment taxes annually” in the search box. How do i file an amendment to my taxes Aggregate Form 941 filers. How do i file an amendment to my taxes  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. How do i file an amendment to my taxes Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. How do i file an amendment to my taxes To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. How do i file an amendment to my taxes Aggregate Form 940 filers. How do i file an amendment to my taxes  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. How do i file an amendment to my taxes Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. How do i file an amendment to my taxes To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. How do i file an amendment to my taxes Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. How do i file an amendment to my taxes Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. How do i file an amendment to my taxes Spend less time and worry about taxes and more time running your business. How do i file an amendment to my taxes Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. How do i file an amendment to my taxes For e-file, visit www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/efile for additional information. How do i file an amendment to my taxes For EFTPS, visit www. How do i file an amendment to my taxes eftps. How do i file an amendment to my taxes gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). How do i file an amendment to my taxes For electronic filing of Forms W-2, Wage and Tax Statement, visit www. How do i file an amendment to my taxes socialsecurity. How do i file an amendment to my taxes gov/employer. How do i file an amendment to my taxes If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. How do i file an amendment to my taxes If a valid EIN is not provided, the return or payment will not be processed. How do i file an amendment to my taxes This may result in penalties and delays in processing your return or payment. How do i file an amendment to my taxes Electronic funds withdrawal (EFW). How do i file an amendment to my taxes  If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. How do i file an amendment to my taxes However, do not use EFW to make federal tax deposits. How do i file an amendment to my taxes For more information on paying your taxes using EFW, visit the IRS website at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/e-pay. How do i file an amendment to my taxes A fee may be charged to file electronically. How do i file an amendment to my taxes Credit or debit card payments. How do i file an amendment to my taxes  For information on paying your taxes with a credit or debit card, visit the IRS website at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/e-pay. How do i file an amendment to my taxes However, do not use credit or debit cards to make federal tax deposits. How do i file an amendment to my taxes Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. How do i file an amendment to my taxes For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). How do i file an amendment to my taxes For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. How do i file an amendment to my taxes Hiring New Employees Eligibility for employment. How do i file an amendment to my taxes  You must verify that each new employee is legally eligible to work in the United States. How do i file an amendment to my taxes This includes completing the U. How do i file an amendment to my taxes S. How do i file an amendment to my taxes Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. How do i file an amendment to my taxes You can get the form from USCIS offices or by calling 1-800-870-3676. How do i file an amendment to my taxes Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. How do i file an amendment to my taxes uscis. How do i file an amendment to my taxes gov for more information. How do i file an amendment to my taxes New hire reporting. How do i file an amendment to my taxes  You are required to report any new employee to a designated state new hire registry. How do i file an amendment to my taxes A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. How do i file an amendment to my taxes Many states accept a copy of Form W-4 with employer information added. How do i file an amendment to my taxes Visit the Office of Child Support Enforcement website at www. How do i file an amendment to my taxes acf. How do i file an amendment to my taxes hhs. How do i file an amendment to my taxes gov/programs/cse/newhire for more information. How do i file an amendment to my taxes W-4 request. How do i file an amendment to my taxes  Ask each new employee to complete the 2014 Form W-4. How do i file an amendment to my taxes See section 9. How do i file an amendment to my taxes Name and social security number. How do i file an amendment to my taxes  Record each new employee's name and number from his or her social security card. How do i file an amendment to my taxes Any employee without a social security card should apply for one. How do i file an amendment to my taxes See section 4. How do i file an amendment to my taxes Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. How do i file an amendment to my taxes  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. How do i file an amendment to my taxes Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. How do i file an amendment to my taxes Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. How do i file an amendment to my taxes See section 13 for more information. How do i file an amendment to my taxes Income tax withholding. How do i file an amendment to my taxes  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. How do i file an amendment to my taxes If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. How do i file an amendment to my taxes Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. How do i file an amendment to my taxes Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. How do i file an amendment to my taxes See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. How do i file an amendment to my taxes Publication 15-A includes information about withholding on pensions and annuities. How do i file an amendment to my taxes Zero wage return. How do i file an amendment to my taxes  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. How do i file an amendment to my taxes The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/efile. How do i file an amendment to my taxes Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. How do i file an amendment to my taxes Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. How do i file an amendment to my taxes Each item in this list has a page reference to a more detailed discussion in this publication. How do i file an amendment to my taxes   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. How do i file an amendment to my taxes For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. How do i file an amendment to my taxes For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). How do i file an amendment to my taxes Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. How do i file an amendment to my taxes See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. How do i file an amendment to my taxes If you file 250 or more Forms 1099, you must file them electronically. How do i file an amendment to my taxes If you file 250 or more Forms W-2, you must file them electronically. How do i file an amendment to my taxes SSA will not accept Forms W-2 and W-3 filed on magnetic media. How do i file an amendment to my taxes Information reporting customer service site. How do i file an amendment to my taxes  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. How do i file an amendment to my taxes If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). How do i file an amendment to my taxes The center can also be reached by email at mccirp@irs. How do i file an amendment to my taxes gov. How do i file an amendment to my taxes Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. How do i file an amendment to my taxes Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. How do i file an amendment to my taxes Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. How do i file an amendment to my taxes Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. How do i file an amendment to my taxes Military retirement. How do i file an amendment to my taxes Gambling winnings. How do i file an amendment to my taxes Indian gaming profits. How do i file an amendment to my taxes Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. How do i file an amendment to my taxes Payments subject to backup withholding. How do i file an amendment to my taxes For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. How do i file an amendment to my taxes All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. How do i file an amendment to my taxes Distributions from nonqualified pension plans and deferred compensation plans. How do i file an amendment to my taxes  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. How do i file an amendment to my taxes However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How do i file an amendment to my taxes ; income tax withheld must be reported on Form 945. How do i file an amendment to my taxes Backup withholding. How do i file an amendment to my taxes  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). How do i file an amendment to my taxes This withholding is referred to as “backup withholding. How do i file an amendment to my taxes ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. How do i file an amendment to my taxes In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. How do i file an amendment to my taxes Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. How do i file an amendment to my taxes You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. How do i file an amendment to my taxes You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. How do i file an amendment to my taxes The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. How do i file an amendment to my taxes For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). How do i file an amendment to my taxes Recordkeeping Keep all records of employment taxes for at least 4 years. How do i file an amendment to my taxes These should be available for IRS review. How do i file an amendment to my taxes Your records should include the following information. How do i file an amendment to my taxes Your EIN. How do i file an amendment to my taxes Amounts and dates of all wage, annuity, and pension payments. How do i file an amendment to my taxes Amounts of tips reported to you by your employees. How do i file an amendment to my taxes Records of allocated tips. How do i file an amendment to my taxes The fair market value of in-kind wages paid. How do i file an amendment to my taxes Names, addresses, social security numbers, and occupations of employees and recipients. How do i file an amendment to my taxes Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. How do i file an amendment to my taxes Dates of employment for each employee. How do i file an amendment to my taxes Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. How do i file an amendment to my taxes Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). How do i file an amendment to my taxes Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). How do i file an amendment to my taxes Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. How do i file an amendment to my taxes Copies of returns filed and confirmation numbers. How do i file an amendment to my taxes Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. How do i file an amendment to my taxes Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. How do i file an amendment to my taxes Do not mail Form 8822-B with your employment tax return. How do i file an amendment to my taxes Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. How do i file an amendment to my taxes The list includes only the following: DHL Express (DHL): DHL Same Day Service. How do i file an amendment to my taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How do i file an amendment to my taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How do i file an amendment to my taxes M. How do i file an amendment to my taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. How do i file an amendment to my taxes For the IRS mailing address to use if you are using a private delivery service, go to IRS. How do i file an amendment to my taxes gov and enter “private delivery service” in the search box. How do i file an amendment to my taxes Your private delivery service can tell you how to get written proof of the mailing date. How do i file an amendment to my taxes   Private delivery services cannot deliver items to P. How do i file an amendment to my taxes O. How do i file an amendment to my taxes boxes. How do i file an amendment to my taxes You must use the U. How do i file an amendment to my taxes S. How do i file an amendment to my taxes Postal Service to mail any item to an IRS P. How do i file an amendment to my taxes O. How do i file an amendment to my taxes box address. How do i file an amendment to my taxes Telephone Help Tax questions. How do i file an amendment to my taxes   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. How do i file an amendment to my taxes Help for people with disabilities. How do i file an amendment to my taxes  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. How do i file an amendment to my taxes You may also use this number for assistance with unresolved tax problems. How do i file an amendment to my taxes Recorded tax information (TeleTax). How do i file an amendment to my taxes  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. How do i file an amendment to my taxes You can listen to up to three topics on each call you make. How do i file an amendment to my taxes Touch-Tone service is available 24 hours a day, 7 days a week. How do i file an amendment to my taxes TeleTax topics are also available on the IRS website at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/taxtopics. How do i file an amendment to my taxes Most tax topics listed below are also available in Spanish. How do i file an amendment to my taxes For a complete list of TeleTax topics in Spanish, visit the IRS website at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. How do i file an amendment to my taxes A list of employment tax topics is provided next. How do i file an amendment to my taxes Select, by number, the topic you want to hear and call 1-800-829-4477. How do i file an amendment to my taxes For the directory of all topics, select Topic 123. How do i file an amendment to my taxes Teletax Topics Topic No. How do i file an amendment to my taxes Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. How do i file an amendment to my taxes Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. How do i file an amendment to my taxes  Visit the IRS website at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/businesses and click on the Employment Taxes link under Businesses Topics. How do i file an amendment to my taxes Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/businesses. How do i file an amendment to my taxes To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. How do i file an amendment to my taxes You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). How do i file an amendment to my taxes Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. How do i file an amendment to my taxes Visit the SSA's Employer W-2 Filing Instructions & Information website at www. How do i file an amendment to my taxes socialsecurity. How do i file an amendment to my taxes gov/employer to register for Business Services Online. How do i file an amendment to my taxes You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. How do i file an amendment to my taxes In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. How do i file an amendment to my taxes Form W-3 will be created for you based on your Forms W-2. How do i file an amendment to my taxes Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. How do i file an amendment to my taxes There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. How do i file an amendment to my taxes See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. How do i file an amendment to my taxes Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. How do i file an amendment to my taxes The penalty is $25 or 2% of the payment, whichever is more. How do i file an amendment to my taxes However, the penalty on dishonored payments of $24. How do i file an amendment to my taxes 99 or less is an amount equal to the payment. How do i file an amendment to my taxes For example, a dishonored payment of $18 is charged a penalty of $18. How do i file an amendment to my taxes Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. How do i file an amendment to my taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How do i file an amendment to my taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How do i file an amendment to my taxes Calendar The following is a list of important dates. How do i file an amendment to my taxes Also see Publication 509, Tax Calendars. How do i file an amendment to my taxes   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. How do i file an amendment to my taxes A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. How do i file an amendment to my taxes However, a statewide legal holiday does not delay the due date of federal tax deposits. How do i file an amendment to my taxes See Deposits on Business Days Only in section 11. How do i file an amendment to my taxes For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. How do i file an amendment to my taxes S. How do i file an amendment to my taxes Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. How do i file an amendment to my taxes See Private Delivery Services under Reminders for more information. How do i file an amendment to my taxes Introduction This publication explains your tax responsibilities as an employer. How do i file an amendment to my taxes It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. How do i file an amendment to my taxes It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. How do i file an amendment to my taxes This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. How do i file an amendment to my taxes References to “income tax” in this guide apply only to “federal” income tax. How do i file an amendment to my taxes Contact your state or local tax department to determine if their rules are different. How do i file an amendment to my taxes Additional employment tax information is available in Publication 15-A. How do i file an amendment to my taxes Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. How do i file an amendment to my taxes Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. How do i file an amendment to my taxes Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. How do i file an amendment to my taxes Income tax. How do i file an amendment to my taxes Social security tax. How do i file an amendment to my taxes Medicare tax. How do i file an amendment to my taxes FUTA tax. How do i file an amendment to my taxes There are exceptions to these requirements. How do i file an amendment to my taxes See section 15 for guidance. How do i file an amendment to my taxes Railroad retirement taxes are explained in the Instructions for Form CT-1. How do i file an amendment to my taxes Comments and suggestions. How do i file an amendment to my taxes   We welcome your comments about this publication and your suggestions for future editions. How do i file an amendment to my taxes   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. How do i file an amendment to my taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How do i file an amendment to my taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How do i file an amendment to my taxes   You can also send us comments from www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/formspubs. How do i file an amendment to my taxes Click on More Information and then click on Comment on Tax Forms and Publications. How do i file an amendment to my taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. How do i file an amendment to my taxes Federal Government employers. How do i file an amendment to my taxes   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. How do i file an amendment to my taxes State and local government employers. How do i file an amendment to my taxes   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. How do i file an amendment to my taxes Most elected and appointed public officials of state or local governments are employees under common law rules. How do i file an amendment to my taxes See chapter 3 of Publication 963, Federal-State Reference Guide. How do i file an amendment to my taxes In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. How do i file an amendment to my taxes See section 15 for more information on the exceptions. How do i file an amendment to my taxes   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/pub/irs-irbs/irb00-06. How do i file an amendment to my taxes pdf. How do i file an amendment to my taxes   You can get information on reporting and social security coverage from your local IRS office. How do i file an amendment to my taxes If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. How do i file an amendment to my taxes To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. How do i file an amendment to my taxes ncsssa. How do i file an amendment to my taxes org. How do i file an amendment to my taxes Disregarded entities and qualified subchapter S subsidiaries (QSubs). How do i file an amendment to my taxes   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. How do i file an amendment to my taxes Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. How do i file an amendment to my taxes See Regulations sections 1. How do i file an amendment to my taxes 1361-4(a)(7) and 301. How do i file an amendment to my taxes 7701-2(c)(2)(iv). How do i file an amendment to my taxes COBRA premium assistance credit. How do i file an amendment to my taxes   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. How do i file an amendment to my taxes COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. How do i file an amendment to my taxes Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). How do i file an amendment to my taxes Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. How do i file an amendment to my taxes Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. How do i file an amendment to my taxes For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. How do i file an amendment to my taxes   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. How do i file an amendment to my taxes For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. How do i file an amendment to my taxes   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. How do i file an amendment to my taxes The assistance for the coverage can last up to 15 months. How do i file an amendment to my taxes   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. How do i file an amendment to my taxes For more information see Notice 2009-27, 2009-16 I. How do i file an amendment to my taxes R. How do i file an amendment to my taxes B. How do i file an amendment to my taxes 838, available at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/irb/2009-16_irb/ar09. How do i file an amendment to my taxes html. How do i file an amendment to my taxes   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. How do i file an amendment to my taxes   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. How do i file an amendment to my taxes The reimbursement is made through a credit against the employer's employment tax liabilities. How do i file an amendment to my taxes For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. How do i file an amendment to my taxes The credit is treated as a deposit made on the first day of the return period (quarter or year). How do i file an amendment to my taxes In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. How do i file an amendment to my taxes In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. How do i file an amendment to my taxes   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. How do i file an amendment to my taxes Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. How do i file an amendment to my taxes In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. How do i file an amendment to my taxes In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. How do i file an amendment to my taxes Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. How do i file an amendment to my taxes Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. How do i file an amendment to my taxes A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. How do i file an amendment to my taxes   For more information, visit IRS. How do i file an amendment to my taxes gov and enter “COBRA” in the search box. How do i file an amendment to my taxes Prev  Up  Next   Home   More Online Publications
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The How Do I File An Amendment To My Taxes

How do i file an amendment to my taxes 11. How do i file an amendment to my taxes   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. How do i file an amendment to my taxes By interview. How do i file an amendment to my taxes Repeat examinations. How do i file an amendment to my taxes The first part of this chapter explains some of your most important rights as a taxpayer. How do i file an amendment to my taxes The second part explains the examination, appeal, collection, and refund processes. How do i file an amendment to my taxes Declaration of Taxpayer Rights Protection of your rights. How do i file an amendment to my taxes   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. How do i file an amendment to my taxes Privacy and confidentiality. How do i file an amendment to my taxes   The IRS will not disclose to anyone the information you give us, except as authorized by law. How do i file an amendment to my taxes You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. How do i file an amendment to my taxes Professional and courteous service. How do i file an amendment to my taxes   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. How do i file an amendment to my taxes If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. How do i file an amendment to my taxes Representation. How do i file an amendment to my taxes   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. How do i file an amendment to my taxes Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. How do i file an amendment to my taxes If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. How do i file an amendment to my taxes   You can have someone accompany you at an interview. How do i file an amendment to my taxes You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. How do i file an amendment to my taxes Payment of only the correct amount of tax. How do i file an amendment to my taxes   You are responsible for paying only the correct amount of tax due under the law—no more, no less. How do i file an amendment to my taxes If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. How do i file an amendment to my taxes Help with unresolved tax problems. How do i file an amendment to my taxes   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. How do i file an amendment to my taxes Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. How do i file an amendment to my taxes For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. How do i file an amendment to my taxes Appeals and judicial review. How do i file an amendment to my taxes   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. How do i file an amendment to my taxes You can also ask a court to review your case. How do i file an amendment to my taxes Relief from certain penalties and interest. How do i file an amendment to my taxes   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. How do i file an amendment to my taxes We will waive interest that is the result of certain errors or delays caused by an IRS employee. How do i file an amendment to my taxes Examinations, Appeals, Collections, and Refunds Examinations (audits). How do i file an amendment to my taxes   We accept most taxpayers' returns as filed. How do i file an amendment to my taxes If we inquire about your return or select it for examination, it does not suggest that you are dishonest. How do i file an amendment to my taxes The inquiry or examination may or may not result in more tax. How do i file an amendment to my taxes We may close your case without change; or, you may receive a refund. How do i file an amendment to my taxes   The process of selecting a return for examination usually begins in one of two ways. How do i file an amendment to my taxes First, we use computer programs to identify returns that may have incorrect amounts. How do i file an amendment to my taxes These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. How do i file an amendment to my taxes Second, we use information from outside sources that indicates that a return may have incorrect amounts. How do i file an amendment to my taxes These sources may include newspapers, public records, and individuals. How do i file an amendment to my taxes If we determine that the information is accurate and reliable, we may use it to select a return for examination. How do i file an amendment to my taxes   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. How do i file an amendment to my taxes The following sections give an overview of how we conduct examinations. How do i file an amendment to my taxes By mail. How do i file an amendment to my taxes   We handle many examinations and inquiries by mail. How do i file an amendment to my taxes We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. How do i file an amendment to my taxes You can respond by mail or you can request a personal interview with an examiner. How do i file an amendment to my taxes If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. How do i file an amendment to my taxes Please do not hesitate to write to us about anything you do not understand. How do i file an amendment to my taxes By interview. How do i file an amendment to my taxes   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. How do i file an amendment to my taxes If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. How do i file an amendment to my taxes If you do not agree with these changes, you can meet with the examiner's supervisor. How do i file an amendment to my taxes Repeat examinations. How do i file an amendment to my taxes   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. How do i file an amendment to my taxes Appeals. How do i file an amendment to my taxes   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. How do i file an amendment to my taxes Most differences can be settled without expensive and time-consuming court trials. How do i file an amendment to my taxes Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. How do i file an amendment to my taxes   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. How do i file an amendment to my taxes S. How do i file an amendment to my taxes Tax Court, U. How do i file an amendment to my taxes S. How do i file an amendment to my taxes Court of Federal Claims, or the U. How do i file an amendment to my taxes S. How do i file an amendment to my taxes District Court where you live. How do i file an amendment to my taxes If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. How do i file an amendment to my taxes If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. How do i file an amendment to my taxes You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. How do i file an amendment to my taxes Collections. How do i file an amendment to my taxes   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. How do i file an amendment to my taxes It describes: What to do when you owe taxes. How do i file an amendment to my taxes It describes what to do if you get a tax bill and what to do if you think your bill is wrong. How do i file an amendment to my taxes It also covers making installment payments, delaying collection action, and submitting an offer in compromise. How do i file an amendment to my taxes IRS collection actions. How do i file an amendment to my taxes It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. How do i file an amendment to my taxes   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. How do i file an amendment to my taxes Innocent spouse relief. How do i file an amendment to my taxes   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. How do i file an amendment to my taxes To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. How do i file an amendment to my taxes In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. How do i file an amendment to my taxes Do not file Form 8857 with your Form 1040. How do i file an amendment to my taxes For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. How do i file an amendment to my taxes Refunds. How do i file an amendment to my taxes   You can file a claim for refund if you think you paid too much tax. How do i file an amendment to my taxes You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. How do i file an amendment to my taxes The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. How do i file an amendment to my taxes Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. How do i file an amendment to my taxes   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. How do i file an amendment to my taxes Prev  Up  Next   Home   More Online Publications