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How Far Back Can I Amend My Taxes

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How Far Back Can I Amend My Taxes

How far back can i amend my taxes Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. How far back can i amend my taxes Questions about innocent spouse relief. How far back can i amend my taxes Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. How far back can i amend my taxes  The period of time in which you may request equitable relief has been expanded. How far back can i amend my taxes See How To Request Relief later. How far back can i amend my taxes More information. How far back can i amend my taxes   For more information about the latest developments on Publication 971, go to www. How far back can i amend my taxes irs. How far back can i amend my taxes gov/pub971. How far back can i amend my taxes Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. How far back can i amend my taxes This is called joint and several liability. How far back can i amend my taxes Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. How far back can i amend my taxes You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. How far back can i amend my taxes In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. How far back can i amend my taxes Three types of relief are available to married persons who filed joint returns. How far back can i amend my taxes Innocent spouse relief. How far back can i amend my taxes Separation of liability relief. How far back can i amend my taxes Equitable relief. How far back can i amend my taxes Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. How far back can i amend my taxes See Community Property Laws , later. How far back can i amend my taxes This publication explains these types of relief, who may qualify for them, and how to get them. How far back can i amend my taxes You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. How far back can i amend my taxes gov by entering “Innocent Spouse” in the search box. How far back can i amend my taxes What this publication does not cover. How far back can i amend my taxes   This publication does not discuss injured spouse relief. How far back can i amend my taxes You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. How far back can i amend my taxes If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. How far back can i amend my taxes For more information, see Form 8379, Injured Spouse Allocation. How far back can i amend my taxes Comments and suggestions. How far back can i amend my taxes   We welcome your comments about this publication and your suggestions for future editions. How far back can i amend my taxes   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. How far back can i amend my taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How far back can i amend my taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How far back can i amend my taxes   You can email us at taxforms@irs. How far back can i amend my taxes gov. How far back can i amend my taxes Please put “Publications Comment” on the subject line. How far back can i amend my taxes You can also send us comments from www. How far back can i amend my taxes irs. How far back can i amend my taxes gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. How far back can i amend my taxes ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. How far back can i amend my taxes Ordering forms and publications. How far back can i amend my taxes   Visit www. How far back can i amend my taxes irs. How far back can i amend my taxes gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How far back can i amend my taxes  Internal Revenue Service 1201 N. How far back can i amend my taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. How far back can i amend my taxes The IRS can help you with your request for innocent spouse relief. How far back can i amend my taxes If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. How far back can i amend my taxes Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Nonfarm Sole Proprietorship Statistics

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The Sole Proprietorship study covers basic data, including business receipts, deductions, and net income reported by an individual taxpayer on Schedule C of Form 1040. The information is for nonfarm sole proprietorships and is broken down by industrial groups for analysis of the data.

Information on farms, reported by individual taxpayers on Schedule F of Form 1040, is included in many of the Form 1040 data tables found in Individual Tax Statistics.


Featured Area:

Integrated Business Data: Tables and articles that combine the annual SOI cross-sectional studies of corporation (C and S corporations), partnership, and nonfarm sole proprietorship data.

Statistical Tables

All tables are available as Microsoft Excel files. A free Excel viewer is available for download, if needed.

Business Receipts, Selected Deductions, Payroll, and Net Income

Classified by:

Industrial Sectors Classified with the North American Industry Classification System

Tax Years:

2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998

 

Classified by:

Industrial Groups Classified with the Standard Industrial Codes

Tax Years:

1998  1997  1996
Income Statements
Classified by: Industrial Sectors Classified with the North American Industry Classification System
Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998
 
Classified by: Industrial Groups Classified with the Standard Industrial Codes
Tax Years: 1998  1997  1996


SOI Publications Archive

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Bulletin Articles

The Bulletin articles are in PDF format. A free Adobe® reader is available for download, if needed.

Sole Proprietorship Returns
2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996

U.S Sole Proprietorships: A Gender Comparison
2000–1985

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Page Last Reviewed or Updated: 14-Aug-2013

The How Far Back Can I Amend My Taxes

How far back can i amend my taxes Index A Aircraft, Cars, Boats, and Aircraft Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Annuity contracts, Certain Life Insurance and Annuity Contracts Antiques, Paintings, Antiques, and Other Objects of Art Appraisals, Appraisals Cost of, Cost of appraisals. How far back can i amend my taxes IRS review of, Internal Revenue Service Review of Appraisals Qualified appraisal, Qualified Appraisal Appraiser, Qualified appraiser. How far back can i amend my taxes Art objects, Paintings, Antiques, and Other Objects of Art Valued at $20,000 or more, Art valued at $20,000 or more. How far back can i amend my taxes Valued at $50,000 or more, Art valued at $50,000 or more. How far back can i amend my taxes Assistance (see Tax help) B Boats, Cars, Boats, and Aircraft Bonds, Stocks and Bonds Books, Books. How far back can i amend my taxes Business, interest in, Interest in a Business C Cars, Cars, Boats, and Aircraft Clothing, used, Used Clothing, Deduction over $500 for certain clothing or household items. How far back can i amend my taxes Coins, Coin collections. How far back can i amend my taxes Collections, Collections Books, Books. How far back can i amend my taxes Coins, Coin collections. How far back can i amend my taxes Stamps, Stamp collections. How far back can i amend my taxes Comments on publication, Comments and suggestions. How far back can i amend my taxes Comparable properties, sales of, Sales of Comparable Properties, Selection of Comparable Sales Conservation contribution, Conservation purposes. How far back can i amend my taxes Cost, Cost or Selling Price of the Donated Property Rate of increase or decrease, Rate of increase or decrease in value. How far back can i amend my taxes Terms of purchase or sale, Terms of the purchase or sale. How far back can i amend my taxes D Date of contribution, Date of contribution. How far back can i amend my taxes Deductions of more than $5,000, Deductions of More Than $5,000 Deductions of more than $500,000, Deductions of More Than $500,000 F Fair market value, What Is Fair Market Value (FMV)? Comparable properties, sales of, Sales of Comparable Properties Cost, Cost or Selling Price of the Donated Property Date of contribution, Date of contribution. How far back can i amend my taxes Determining FMV, Determining Fair Market Value Opinions of experts, Opinions of Experts Problems in determining FMV, Problems in Determining Fair Market Value Replacement cost, Replacement Cost Form 8283, Form 8283 Formulas, use in valuing property, Determining Fair Market Value Free tax services, How To Get Tax Help Future events, effect on value, Future Events H Help (see Tax help) Historic building, Building in registered historic district. How far back can i amend my taxes Household goods, Household Goods, Deduction over $500 for certain clothing or household items. How far back can i amend my taxes I Interest in a business, Interest in a Business Inventory, Inventory IRS review of appraisals, Internal Revenue Service Review of Appraisals Exception, Exception. How far back can i amend my taxes J Jewelry and gems, Jewelry and Gems L Life insurance, Certain Life Insurance and Annuity Contracts M Market conditions, effect on value, Unusual Market Conditions More information (see Tax help) O Opinions of experts, Opinions of Experts P Paintings, Paintings, Antiques, and Other Objects of Art Partial interest, Partial Interest in Property Not in Trust Past events, effect on value, Using Past Events to Predict the Future Patents, Patents Penalties: Imposed on appraiser, Appraiser penalties. How far back can i amend my taxes Imposed on taxpayer, Penalty Publications (see Tax help) Publicly traded securities, Publicly traded securities. How far back can i amend my taxes Q Qualified appraisal, Qualified Appraisal Qualified appraiser, Qualified appraiser. How far back can i amend my taxes Qualified conservation contribution, Qualified Conservation Contribution R Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Replacement cost, Replacement Cost Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions S Stamps, Stamp collections. How far back can i amend my taxes Statement of Value, Exception. How far back can i amend my taxes Stocks, Stocks and Bonds Suggestions for publication, Comments and suggestions. How far back can i amend my taxes T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. How far back can i amend my taxes TTY/TDD information, How To Get Tax Help U Used clothing, Used Clothing, Deduction over $500 for certain clothing or household items. How far back can i amend my taxes V Valuation of property, Valuation of Various Kinds of Property Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Cars, boats, and aircraft, Cars, Boats, and Aircraft Collections, Collections Household goods, Household Goods Interest in a business, Interest in a Business Inventory, Inventory Jewelry and gems, Jewelry and Gems Life insurance and annuity contracts, Certain Life Insurance and Annuity Contracts Paintings, antiques, art objects, Paintings, Antiques, and Other Objects of Art Partial interest in property, Partial Interest in Property Not in Trust Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Stocks and bonds, Stocks and Bonds Terms of years, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Used clothing, Used Clothing Valuation of property: Patents, Patents Prev  Up     Home   More Online Publications