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How To Amend 2009 Tax Return

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How To Amend 2009 Tax Return

How to amend 2009 tax return Publication 947 - Main Content Table of Contents Practice Before the IRSWhat Is Practice Before the IRS? Who Can Practice Before the IRS? Who Cannot Practice Before the IRS? How Does an Individual Become Enrolled? What Are the Rules of Practice? Authorizing a RepresentativeWhat Is a Power of Attorney? When Is a Power of Attorney Required? When Is a Power of Attorney Not Required? How Do I Fill Out Form 2848? What Happens to the Power of Attorney When Filed? How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How to amend 2009 tax return Practice Before the IRS The Office of Professional Responsibility and the Return Preparer Office generally are responsible for administering and enforcing the regulations governing practice before the IRS. How to amend 2009 tax return The Office of Professional Responsibility generally has responsibility for matters related to practitioner conduct and exclusive responsibility for discipline, including disciplinary proceedings and sanctions. How to amend 2009 tax return The Return Preparer Office is responsible for matters related to the authority to practice, including acting on applications for enrollment and administering competency testing and continuing education. How to amend 2009 tax return What Is Practice Before the IRS? Practice before the IRS covers all matters relating to any of the following. How to amend 2009 tax return Communicating with the IRS for a taxpayer regarding the taxpayer's rights, privileges, or liabilities under laws and regulations administered by the IRS. How to amend 2009 tax return Representing a taxpayer at conferences, hearings, or meetings with the IRS. How to amend 2009 tax return Preparing and filing documents, including tax returns, with the IRS for a taxpayer. How to amend 2009 tax return Providing a client with written advice which has a potential for tax avoidance or evasion. How to amend 2009 tax return Furnishing information at the request of the IRS or appearing as a witness for the taxpayer is not practice before the IRS. How to amend 2009 tax return Who Can Practice Before the IRS? The following individuals can practice before the IRS. How to amend 2009 tax return However, any individual who is recognized to practice (a recognized representative) must be designated as the taxpayer's representative and file a written declaration with the IRS stating that he or she is authorized and qualified to represent a particular taxpayer. How to amend 2009 tax return Form 2848 can be used for this purpose. How to amend 2009 tax return Attorneys. How to amend 2009 tax return   Any attorney who is not currently under suspension or disbarment from practice before the IRS and who is a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. How to amend 2009 tax return Certified public accountants (CPAs). How to amend 2009 tax return   Any CPA who is not currently under suspension or disbarment from practice before the IRS and who is duly qualified to practice as a CPA in any state, possession, territory, commonwealth, or the District of Columbia may practice before the IRS. How to amend 2009 tax return Enrolled agents. How to amend 2009 tax return   Any enrolled agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. How to amend 2009 tax return Enrolled retirement plan agents. How to amend 2009 tax return   Any enrolled retirement plan agent in active status who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. How to amend 2009 tax return The practice of enrolled retirement plan agents is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. How to amend 2009 tax return Enrolled actuaries. How to amend 2009 tax return   Any individual who is enrolled as an actuary by the Joint Board for the Enrollment of Actuaries who is not currently under suspension or disbarment from practice before the IRS may practice before the IRS. How to amend 2009 tax return The practice of enrolled actuaries is limited to certain Internal Revenue Code sections that relate to their area of expertise, principally those sections governing employee retirement plans. How to amend 2009 tax return Student. How to amend 2009 tax return    Under certain circumstances, a student who is supervised by a practitioner may request permission to represent another person before the IRS. How to amend 2009 tax return For more information, see Authorization for special appearances, later. How to amend 2009 tax return Registered tax return preparers and unenrolled return preparers. How to amend 2009 tax return   A registered tax return preparer is an individual who has passed an IRS competency test and is authorized to prepare and sign tax returns as the preparer. How to amend 2009 tax return An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return or regulations) to sign the return. How to amend 2009 tax return   Registered tax return preparers and unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the taxable year or period covered by the tax return they prepared and signed. How to amend 2009 tax return Registered tax return preparers and unenrolled return preparers cannot represent taxpayers, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of the Internal Revenue Service or the Department of Treasury. How to amend 2009 tax return Registered tax return preparers and unenrolled return preparers cannot execute closing agreements, extend the statutory period for tax assessments or collection of tax, execute waivers, execute claims for refund, or sign any document on behalf of a taxpayer. How to amend 2009 tax return   If the unenrolled return preparer does not meet the requirements for limited representation, you may file Form 8821 to allow the preparer to inspect your tax information and receive copies of notices sent to you by the IRS. How to amend 2009 tax return See Form 8821. How to amend 2009 tax return Practice denied. How to amend 2009 tax return   Any individual engaged in limited practice before the IRS who is involved in disreputable conduct is subject to disciplinary action. How to amend 2009 tax return Disreputable conduct includes, but is not limited to, the list of items under Incompetence and Disreputable Conduct shown later under What Are the Rules of Practice. How to amend 2009 tax return Other individuals who may serve as representatives. How to amend 2009 tax return   Because of their special relationship with a taxpayer, the following individuals can represent the specified taxpayers before the IRS, provided they present satisfactory identification and, except in the case of an individual described in (1) below, proof of authority to represent the taxpayer. How to amend 2009 tax return An individual. How to amend 2009 tax return An individual can represent himself or herself before the IRS and does not have to file a written declaration of qualification and authority. How to amend 2009 tax return A family member. How to amend 2009 tax return An individual can represent members of his or her immediate family. How to amend 2009 tax return Immediate family includes a spouse, child, parent, brother, or sister of the individual. How to amend 2009 tax return An officer. How to amend 2009 tax return A bona fide officer of a corporation (including a parent, subsidiary, or other affiliated corporation), association, or organized group can represent the corporation, association, or organized group. How to amend 2009 tax return An officer of a governmental unit, agency, or authority, in the course of his or her official duties, can represent the organization before the IRS. How to amend 2009 tax return A partner. How to amend 2009 tax return A general partner may represent the partnership before the IRS. How to amend 2009 tax return An employee. How to amend 2009 tax return A regular full-time employee can represent his or her employer. How to amend 2009 tax return An employer can be, but is not limited to, an individual, partnership, corporation (including a parent, subsidiary, or other affiliated corporation), association, trust, receivership, guardianship, estate, organized group, governmental unit, agency, or authority. How to amend 2009 tax return A fiduciary. How to amend 2009 tax return A fiduciary (trustee, executor, personal representative, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. How to amend 2009 tax return See Fiduciary under When Is a Power of Attorney Not Required, later. How to amend 2009 tax return Representation Outside the United States Any individual may represent an individual or entity, who is outside the United States, before personnel of the IRS when such representation occurs outside the United States. How to amend 2009 tax return See section 10. How to amend 2009 tax return 7(c)(1)(vii) of Circular 230. How to amend 2009 tax return Authorization for Special Appearances The Commissioner of Internal Revenue, or delegate, can authorize an individual who is not otherwise eligible to practice before the IRS to represent another person for a particular matter. How to amend 2009 tax return The prospective representative must request this authorization in writing from the Office of Professional Responsibility. How to amend 2009 tax return However, it is granted only when extremely compelling circumstances exist. How to amend 2009 tax return If granted, the Commissioner, or delegate, will issue a letter that details the conditions related to the appearance and the particular tax matter for which the authorization is granted. How to amend 2009 tax return The authorization letter should not be confused with a letter from an IRS center advising an individual that he or she has been assigned a Centralized Authorization File (CAF) number. How to amend 2009 tax return The issuance of a CAF number does not indicate that an individual is either recognized or authorized to practice before the IRS. How to amend 2009 tax return It merely confirms that a centralized file for authorizations has been established for the individual under that number. How to amend 2009 tax return Students in LITCs and the STCP. How to amend 2009 tax return   A student who works in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) who is supervised by a practitioner may request permission to represent another person before the IRS. How to amend 2009 tax return Authorization requests must be made to the Office of Professional Responsibility. How to amend 2009 tax return If granted, a letter authorizing the student's special appearance and detailing any conditions related to the appearance will be issued. How to amend 2009 tax return Students receiving an authorization letter generally can represent taxpayers before any IRS function or office subject to any conditions in the authorization letter. How to amend 2009 tax return If you intend to have a student represent you, review the authorization letter and ask your student, your student's supervisor, or the Office of Professional Responsibility if you have questions about the terms of the authorization. How to amend 2009 tax return Who Cannot Practice Before the IRS? In general, individuals who are not eligible or who have lost the privilege as a result of certain actions cannot practice before the IRS. How to amend 2009 tax return If an individual loses eligibility to practice, the IRS will not recognize a power of attorney that names the individual as a representative. How to amend 2009 tax return Corporations, associations, partnerships, and other persons that are not individuals. How to amend 2009 tax return   These organizations (or persons) are not eligible to practice before the IRS. How to amend 2009 tax return Loss of Eligibility Generally, individuals lose their eligibility to practice before the IRS in the following ways. How to amend 2009 tax return Not meeting the requirements for renewal of enrollment (such as continuing professional education). How to amend 2009 tax return Requesting to be placed in inactive retirement status. How to amend 2009 tax return Being suspended or disbarred by the Office of Professional Responsibility for violating the regulations governing practice before the IRS. How to amend 2009 tax return Failure to meet requirements. How to amend 2009 tax return   Individuals who fail to comply with the requirements for eligibility for renewal of enrollment will be notified by the IRS. How to amend 2009 tax return The notice will explain the reason for noncompliance and provide the individual with an opportunity to furnish information for reconsideration. How to amend 2009 tax return The individual has 60 days from the date of the notice to respond. How to amend 2009 tax return Inactive roster. How to amend 2009 tax return   An individual will be placed on the roster of inactive individuals for a period of three years, if he or she: Fails to respond timely to the notice of noncompliance with the renewal requirements, Fails to file timely the application for renewal, or Does not satisfy the requirements of eligibility for renewal. How to amend 2009 tax return The individual must file an application for renewal and satisfy all requirements for renewal after being placed in inactive status. How to amend 2009 tax return Otherwise, at the conclusion of the next renewal cycle, he or she will be removed from the roster and the enrollment or registration terminated. How to amend 2009 tax return Inactive retirement status. How to amend 2009 tax return   Individuals who request to be placed in an inactive retirement status will be ineligible to practice before the IRS. How to amend 2009 tax return They must continue to adhere to all renewal requirements. How to amend 2009 tax return They can be reinstated to an active enrollment status by filing an application for renewal and providing evidence that they have completed the required continuing professional education hours for the enrollment cycle or registration year. How to amend 2009 tax return Suspension and disbarment. How to amend 2009 tax return   Individuals authorized to practice before the IRS are subject to disciplinary proceedings and may be suspended or disbarred for violating any regulation governing practice before the IRS. How to amend 2009 tax return This includes engaging in acts of disreputable conduct. How to amend 2009 tax return For more information, see Incompetence and Disreputable Conduct under What are the Rules of Practice, later. How to amend 2009 tax return   Practitioners who are suspended in a disciplinary proceeding are not allowed to practice before the IRS during the period of suspension. How to amend 2009 tax return See What Is Practice Before the IRS, earlier. How to amend 2009 tax return   Practitioners who are disbarred in a disciplinary proceeding are not allowed to practice before the IRS. How to amend 2009 tax return However, a practitioner can seek reinstatement from the Office of Professional Responsibility five years after disbarment. How to amend 2009 tax return   If the practitioner seeks reinstatement, he or she may not practice before the IRS until the Office of Professional Responsibility authorizes reinstatement. How to amend 2009 tax return The Office of Professional Responsibility may reinstate the practitioner if it is determined that: The practitioner's future conduct is not likely to be in violation of the regulations, and Granting the reinstatement would not be contrary to the public interest. How to amend 2009 tax return How Does an Individual Become Enrolled? The Return Preparer Office can grant enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a written examination administered by the IRS. How to amend 2009 tax return Enrollment also can be granted to an applicant who qualifies because of past service and technical experience in the IRS. How to amend 2009 tax return In either case, certain application forms, discussed next, must be filed. How to amend 2009 tax return Additionally, an applicant must not have engaged in any conduct that would justify suspension or disbarment from practice before the IRS. How to amend 2009 tax return See Incompetence and Disreputable Conduct, later. How to amend 2009 tax return Form 2587. How to amend 2009 tax return   Applicants can apply to take the special enrollment examination by filing Form 2587, Application for Special Enrollment Examination. How to amend 2009 tax return Form 2587 can be filed online, by mail, or by fax. How to amend 2009 tax return For more information, see instructions and fees listed on the form. How to amend 2009 tax return To get Form 2587, see How To Get Tax Help, later. How to amend 2009 tax return Form 23 and Form 23-EP. How to amend 2009 tax return   Individuals who have passed the examination or are applying on the basis of past service and technical experience with the IRS can apply for enrollment by filing Form 23, Application for Enrollment to Practice Before the Internal Revenue Service, or Form 23-EP, Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent. How to amend 2009 tax return The application must include a check or money order in the amount of the fee shown on Form 23 or Form 23-EP. How to amend 2009 tax return Alternatively, payment may be made electronically pursuant to instructions on the forms. How to amend 2009 tax return To get Form 23 or Form 23-EP, see How To Get Tax Help, later. How to amend 2009 tax return Form 5434. How to amend 2009 tax return   An individual may apply as an enrolled actuary on the basis of past employment with the IRS and technical experience by filing Form 5434, Application for Enrollment, with the Joint Board for the Enrollment of Actuaries. How to amend 2009 tax return The application must include a check or money order in the amount of the fee shown on Form 5434. How to amend 2009 tax return To get Form 5434, see How To Get Tax Help, later. How to amend 2009 tax return Period of enrollment. How to amend 2009 tax return   An enrollment card will be issued to each individual whose enrollment application is approved. How to amend 2009 tax return The individual is enrolled until the expiration date shown on the enrollment card or certificate. How to amend 2009 tax return To continue practicing beyond the expiration date, the individual must request renewal of the enrollment by filing Form 8554, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service, or Form 8554-EP, Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA). How to amend 2009 tax return What Are the Rules of Practice? The rules governing practice before the IRS are published in the Code of Federal Regulations at 31 C. How to amend 2009 tax return F. How to amend 2009 tax return R. How to amend 2009 tax return part 10 and reprinted in Treasury Department Circular No. How to amend 2009 tax return 230 (Circular 230). How to amend 2009 tax return An attorney, CPA, enrolled agent, enrolled retirement plan agent, registered tax return preparer, or enrolled actuary authorized to practice before the IRS (referred to hereafter as a practitioner) has the duty to perform certain acts and is restricted from performing other acts. How to amend 2009 tax return In addition, a practitioner cannot engage in disreputable conduct (discussed later). How to amend 2009 tax return Any practitioner who does not comply with the rules of practice or engages in disreputable conduct is subject to disciplinary action. How to amend 2009 tax return Also, unenrolled preparers must comply with the rules of practice and conduct to exercise the privilege of limited practice before the IRS. How to amend 2009 tax return See Publication 470 for a discussion of the special rules for limited practice by unenrolled preparers. How to amend 2009 tax return Duties Practitioners must promptly submit records or information requested by officers or employees of the IRS, except when the practitioner believes on reasonable belief and good faith that the information is privileged. How to amend 2009 tax return Communications with respect to tax advice between a federally authorized tax practitioner and a taxpayer generally are confidential to the same extent that communication would be privileged if it were between a taxpayer and an attorney if the advice relates to: Noncriminal tax matters before the IRS, or Noncriminal tax proceedings brought in federal court by or against the United States. How to amend 2009 tax return Communications regarding corporate tax shelters. How to amend 2009 tax return   This protection of tax advice communications does not apply to any written communications between a federally authorized tax practitioner and any person, including a director, shareholder, officer, employee, agent, or representative of a corporation if the communication involves the promotion of the direct or indirect participation of the corporation in any tax shelter. How to amend 2009 tax return Duty to advise. How to amend 2009 tax return   A practitioner who knows that his or her client has not complied with the revenue laws or has made an error or omission in any return, document, affidavit, or other required paper, has the responsibility to advise the client promptly of the noncompliance, error, or omission, and the consequences of the noncompliance, error, or omission. How to amend 2009 tax return Due diligence. How to amend 2009 tax return   A practitioner must exercise due diligence when performing the following duties. How to amend 2009 tax return Preparing or assisting in the preparing, approving, and filing of returns, documents, affidavits, and other papers relating to IRS matters. How to amend 2009 tax return Determining the correctness of oral or written representations made by him or her to the Department of the Treasury. How to amend 2009 tax return Determining the correctness of oral or written representations made by him or her to clients with reference to any matter administered by the IRS. How to amend 2009 tax return Restrictions Practitioners are restricted from engaging in certain practices. How to amend 2009 tax return The following paragraphs discuss some of these restricted practices. How to amend 2009 tax return Delays. How to amend 2009 tax return   A practitioner must not unreasonably delay the prompt disposition of any matter before the IRS. How to amend 2009 tax return Assistance from disbarred or suspended persons and former IRS employees. How to amend 2009 tax return   A practitioner must not knowingly, directly or indirectly, do the following. How to amend 2009 tax return Accept assistance from, or assist, any person who is under disbarment or suspension from practice before the IRS if the assistance relates to matters considered practice before the IRS. How to amend 2009 tax return Accept assistance from any former government employee where provisions of Circular 230 or any federal law would be violated. How to amend 2009 tax return Performance as a notary. How to amend 2009 tax return   A practitioner who is a notary public and is employed as counsel, attorney, or agent in a matter before the IRS, or has a material interest in the matter, cannot engage in any notary activities related to that matter. How to amend 2009 tax return Negotiations of taxpayer refund checks. How to amend 2009 tax return   Practitioners must not endorse or otherwise negotiate (cash) any refund check (including directing or accepting payment by any means, electronic or otherwise, in an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner is associated) issued to the taxpayer. How to amend 2009 tax return Incompetence and Disreputable Conduct Any practitioner or unenrolled return preparer may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. How to amend 2009 tax return The following list contains examples of conduct that is considered disreputable. How to amend 2009 tax return Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust. How to amend 2009 tax return Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity. How to amend 2009 tax return Soliciting employment by prohibited means as discussed in section 10. How to amend 2009 tax return 30 of Circular 230. How to amend 2009 tax return Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions. How to amend 2009 tax return Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States. How to amend 2009 tax return Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements. How to amend 2009 tax return Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board. How to amend 2009 tax return Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person. How to amend 2009 tax return Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS. How to amend 2009 tax return Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws. How to amend 2009 tax return Censure, Disbarments, and Suspensions The Office of Professional Responsibility may censure or institute proceedings to censure, suspend or disbar any attorney, CPA, or enrolled agent who has violated Circular 230. How to amend 2009 tax return A practitioner will be given the opportunity to demonstrate compliance with the rules before any disciplinary action is taken. How to amend 2009 tax return Authorizing a Representative You may either represent yourself, or you may authorize an individual to represent you before the IRS. How to amend 2009 tax return If you chose to have someone represent you, your representative must be a person eligible to practice before the IRS. How to amend 2009 tax return See Who Can Practice Before the IRS, earlier. How to amend 2009 tax return What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on your behalf. How to amend 2009 tax return If the authorization is not limited, the individual generally can perform all acts that you can perform. How to amend 2009 tax return The authority granted to a registered tax return preparer or an unenrolled preparer is limited. How to amend 2009 tax return For information on the limits regarding registered tax return preparers, see Circular 230 §10. How to amend 2009 tax return 3(f). How to amend 2009 tax return For information on the limits regarding unenrolled preparers, see Publication 470. How to amend 2009 tax return Acts performed. How to amend 2009 tax return   Any representative, other than a registered tax return preparer or an unenrolled return preparer, can usually perform the following acts. How to amend 2009 tax return Represent you before any office of the IRS. How to amend 2009 tax return Sign an offer or a waiver of restriction on assessment or collection of a tax deficiency, or a waiver of notice of disallowance of claim for credit or refund. How to amend 2009 tax return Sign a consent to extend the statutory time period for assessment or collection of a tax. How to amend 2009 tax return Sign a closing agreement. How to amend 2009 tax return Signing your return. How to amend 2009 tax return   The representative named under a power of attorney is not permitted to sign your income tax return unless: The signature is permitted under the Internal Revenue Code and the related regulations (see Regulations section 1. How to amend 2009 tax return 6012-1(a)(5)). How to amend 2009 tax return You specifically authorize this in your power of attorney. How to amend 2009 tax return For example, the regulation permits a representative to sign your return if you are unable to sign the return due to: Disease or injury. How to amend 2009 tax return Continuous absence from the United States (including Puerto Rico) for a period of at least 60 days prior to the date required by law for filing the return. How to amend 2009 tax return Other good cause if specific permission is requested of and granted by the IRS. How to amend 2009 tax return When a return is signed by a representative, it must be accompanied by a power of attorney (or copy) authorizing the representative to sign the return. How to amend 2009 tax return For more information, see the Form 2848 instructions. How to amend 2009 tax return Limitation on substitution or delegation. How to amend 2009 tax return   A recognized representative can substitute or delegate authority under the power of attorney to another recognized representative only if the act is specifically authorized by you on the power of attorney. How to amend 2009 tax return   After a substitution has been made, only the newly recognized representative will be recognized as the taxpayer's representative. How to amend 2009 tax return If a delegation of power has been made, both the original and the delegated representative will be recognized by the IRS to represent you. How to amend 2009 tax return Disclosure of returns to a third party. How to amend 2009 tax return   Your representative cannot execute consents that will allow the IRS to disclose tax return or return information to a third party unless you specifically delegate this authority to your representative on line 5 of Form 2848. How to amend 2009 tax return Incapacity or incompetency. How to amend 2009 tax return   A power of attorney is generally terminated if you become incapacitated or incompetent. How to amend 2009 tax return   The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5 “Other” of the Form 2848 and if your non-IRS durable power of attorney meets all the requirements for acceptance by the IRS. How to amend 2009 tax return See Non-IRS powers of attorney, later. How to amend 2009 tax return When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual to represent you before the IRS, whether or not the representative performs any of the other acts cited earlier under What Is a Power of Attorney. How to amend 2009 tax return A power of attorney is most often required when you want to authorize another individual to perform at least one of the following acts on your behalf. How to amend 2009 tax return Represent you at a meeting with the IRS. How to amend 2009 tax return Prepare and file a written response to the IRS. How to amend 2009 tax return Form Required Use Form 2848 to appoint a recognized representative to act on your behalf before the IRS. How to amend 2009 tax return Individuals recognized to practice before the IRS are listed under Part II, Declaration of Representative, of Form 2848. How to amend 2009 tax return Your representative must complete that part of the form. How to amend 2009 tax return Non-IRS powers of attorney. How to amend 2009 tax return   The IRS will accept a non-IRS power of attorney, but a completed Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. How to amend 2009 tax return For more information, see Processing a non-IRS power of attorney, later. How to amend 2009 tax return   If you want to use a power of attorney document other than Form 2848, it must contain the following information. How to amend 2009 tax return Your name and mailing address. How to amend 2009 tax return Your social security number and/or employer identification number. How to amend 2009 tax return Your employee plan number, if applicable. How to amend 2009 tax return The name and mailing address of your representative(s). How to amend 2009 tax return The types of tax involved. How to amend 2009 tax return The federal tax form number. How to amend 2009 tax return The specific year(s) or period(s) involved. How to amend 2009 tax return For estate tax matters, the decedent's date of death. How to amend 2009 tax return A clear expression of your intention concerning the scope of authority granted to your representative(s). How to amend 2009 tax return Your signature and date. How to amend 2009 tax return You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. How to amend 2009 tax return This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. How to amend 2009 tax return The statement should read: I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority, I am aware of the regulations contained in Circular 230, I am authorized to represent the taxpayer(s) identified in the power of attorney, and I am an individual described in 26 CFR 601. How to amend 2009 tax return 502(b). How to amend 2009 tax return Required information missing. How to amend 2009 tax return   The IRS will not accept your non-IRS power of attorney if it does not contain all the information listed above. How to amend 2009 tax return You can sign and submit a completed Form 2848 or a new non-IRS power of attorney that contains all the information. How to amend 2009 tax return If you cannot sign an acceptable replacement document, your attorney-in-fact may be able to perfect (make acceptable to the IRS) your non-IRS power of attorney by using the procedure described next. How to amend 2009 tax return Procedure for perfecting a non-IRS power of attorney. How to amend 2009 tax return   Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf. How to amend 2009 tax return The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts). How to amend 2009 tax return The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction. How to amend 2009 tax return Example. How to amend 2009 tax return John Elm, a taxpayer, signs a non-IRS durable power of attorney that names his neighbor and CPA, Ed Larch, as his attorney-in-fact. How to amend 2009 tax return The power of attorney grants Ed the authority to perform any and all acts on John's behalf. How to amend 2009 tax return However, it does not list specific tax-related information such as types of tax or tax form numbers. How to amend 2009 tax return Shortly after John signs the power of attorney, he is declared incompetent. How to amend 2009 tax return Later, a federal tax matter arises concerning a prior year return filed by John. How to amend 2009 tax return Ed attempts to represent John before the IRS but is rejected because the durable power of attorney does not contain required information. How to amend 2009 tax return If Ed attaches a statement (signed under the penalty of perjury) that the durable power of attorney is valid under the laws of the governing jurisdiction, he can sign a completed Form 2848 and submit it on John's behalf. How to amend 2009 tax return If Ed can practice before the IRS (see Who Can Practice Before the IRS, earlier), he can name himself as representative on Form 2848. How to amend 2009 tax return Otherwise, he must name another individual who can practice before the IRS. How to amend 2009 tax return Processing a non-IRS power of attorney. How to amend 2009 tax return   The IRS has a centralized computer database system called the CAF system. How to amend 2009 tax return This system contains information on the authority of taxpayer representatives. How to amend 2009 tax return Generally, when you submit a power of attorney document to the IRS, it is processed for inclusion on the CAF system. How to amend 2009 tax return Entry of your power of attorney on the CAF system enables IRS personnel, who do not have a copy of your power of attorney, to verify the authority of your representative by accessing the CAF. How to amend 2009 tax return It also enables the IRS to automatically send copies of notices and other IRS communications to your representative if you specify that your representative should receive those communications. How to amend 2009 tax return   You can have your non-IRS power of attorney entered on the CAF system by attaching it to a completed Form 2848 and submitting it to the IRS. How to amend 2009 tax return Your signature is not required; however, your attorney-in-fact must sign the Declaration of Representative (see Part II of Form 2848). How to amend 2009 tax return Preparation of Form — Helpful Hints The preparation of Form 2848 is illustrated by an example, later under How Do I Fill Out Form 2848. How to amend 2009 tax return However, the following will also assist you in preparing the form. How to amend 2009 tax return Line-by-line hints. How to amend 2009 tax return   The following hints are summaries of some of the line-by-line instructions for Form 2848. How to amend 2009 tax return Line 1—Taxpayer information. How to amend 2009 tax return   If a joint return is involved, the husband and wife each file a separate Form 2848 if they both want to be represented. How to amend 2009 tax return If only one spouse wants to be represented in the matter, that spouse files a Form 2848. How to amend 2009 tax return Line 2—Representative(s). How to amend 2009 tax return   Only individuals may be named as representatives. How to amend 2009 tax return If your representative has not been assigned a CAF number, enter “None” on that line and the IRS will issue one to your representative. How to amend 2009 tax return If the representative's address or phone number has changed since the CAF number was issued, you should check the appropriate box. How to amend 2009 tax return Enter your representative's fax number if available. How to amend 2009 tax return   If you want to name more than three representatives, attach additional Form(s) 2848. How to amend 2009 tax return The IRS can send copies of notices and communications to two of your representatives. How to amend 2009 tax return You must, however, check the boxes on line 2 of the Form 2848 if you want the IRS to routinely send copies of notices and communications to your representatives. How to amend 2009 tax return If you do not check the boxes, your representatives will not routinely receive copies of notices and communications. How to amend 2009 tax return Line 3—Tax matters. How to amend 2009 tax return   You may list any tax years or periods that have already ended as of the date you sign the power of attorney. How to amend 2009 tax return However, you may include on a power of attorney only future tax periods that end no later than 3 years after the date the power of attorney is received by the IRS. How to amend 2009 tax return The 3 future periods are determined starting after December 31 of the year the power of attorney is received by the IRS. How to amend 2009 tax return However, avoid general references such as “all years” or “all taxes. How to amend 2009 tax return ” Any Form 2848 with general references will be returned. How to amend 2009 tax return Line 4—Specific use not recorded on Centralized Authorization File (CAF). How to amend 2009 tax return   Certain matters cannot be recorded on the CAF system. How to amend 2009 tax return Examples of such matters include, but are not limited to, the following. How to amend 2009 tax return Requests for a private letter ruling or technical advice. How to amend 2009 tax return Applications for an employer identification number (EIN). How to amend 2009 tax return Claims filed on Form 843, Claim for Refund and Request for Abatement. How to amend 2009 tax return Corporate dissolutions. How to amend 2009 tax return Requests for change of accounting method. How to amend 2009 tax return Requests for change of accounting period. How to amend 2009 tax return Applications for recognition of exemption under sections 501(c)(3), 501(a), or 521 (Forms 1023, 1034, or 1028). How to amend 2009 tax return Request for a determination of the qualified status of an employee benefit plan (Forms 5300, 5307, or 5310). How to amend 2009 tax return Application for Award for Original Information under section 7623. How to amend 2009 tax return Voluntary submissions under the Employee Plans Compliance Resolution System (EPCRS). How to amend 2009 tax return Freedom of Information Act requests. How to amend 2009 tax return If the tax matter described on line 3 of Form 2848 concerns one of these matters specifically, check the box on line 4. How to amend 2009 tax return If this box is checked, the representative should mail or fax the power of attorney to the IRS office handling the matter. How to amend 2009 tax return Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. How to amend 2009 tax return Where To File a Power of Attorney Generally, you can mail or fax a paper Form 2848 directly to the IRS. How to amend 2009 tax return To determine where you should file Form 2848, see Where To File in the instructions for Form 2848. How to amend 2009 tax return If Form 2848 is for a specific use, mail or fax it to the office handling that matter. How to amend 2009 tax return For more information on specific use, see the Instructions for Form 2848, line 4. How to amend 2009 tax return FAX copies. How to amend 2009 tax return   The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (fax). How to amend 2009 tax return If you choose to file a power of attorney by fax, be sure the appropriate IRS office is equipped to accept this type of transmission. How to amend 2009 tax return Your representative may be able to file Form 2848 electronically via the IRS website. How to amend 2009 tax return For more information, your representative can go to www. How to amend 2009 tax return irs. How to amend 2009 tax return gov and under the Tax Professionals tab, click on e-services–Online Tools for Tax Professionals. How to amend 2009 tax return If you complete Form 2848 for electronic signature authorization, do not file Form 2848 with the IRS. How to amend 2009 tax return Instead, give it to your representative, who will retain the document. How to amend 2009 tax return Updating a power of attorney. How to amend 2009 tax return   Submit any update or modification to an existing power of attorney in writing. How to amend 2009 tax return Your signature (or the signature of the individual(s) authorized to sign on your behalf) is required. How to amend 2009 tax return Do this by sending the updated Form 2848 or non-IRS power of attorney to the IRS office(s) where you previously sent the original(s), including the center where the related return was, or will be filed. How to amend 2009 tax return   A recognized representative may substitute or delegate authority if you specifically authorize your representative to substitute or delegate representation in the original power of attorney. How to amend 2009 tax return To make a substitution or delegation, the representative must file the following items with the IRS office(s) where the power of attorney was filed. How to amend 2009 tax return A written notice of substitution or delegation signed by the recognized representative. How to amend 2009 tax return A written declaration of representative made by the new representative. How to amend 2009 tax return A copy of the power of attorney that specifically authorizes the substitution or delegation. How to amend 2009 tax return Retention/Revocation of Prior Power(s) of Attorney A newly filed power of attorney concerning the same matter will revoke a previously filed power of attorney. How to amend 2009 tax return However, the new power of attorney will not revoke the prior power of attorney if it specifically states it does not revoke such prior power of attorney and either of the following are attached to the new power of attorney. How to amend 2009 tax return A copy of the unrevoked prior power of attorney, or A statement signed by the taxpayer listing the name and address of each representative authorized under the prior unrevoked power of attorney. How to amend 2009 tax return Note. How to amend 2009 tax return The filing of Form 2848 will not revoke any  Form 8821 that is in effect. How to amend 2009 tax return Revocation of Power of Attorney/Withdrawal of Representative If you want to revoke an existing power of attorney and do not want to name a new representative, or if a representative wants to withdraw from representation, mail or fax a copy of the previously executed power of attorney to the IRS, or if the power of attorney is for a specific matter, to the IRS office handling the matter. How to amend 2009 tax return If the taxpayer is revoking the power of attorney, the taxpayer must write “REVOKE” across the top of the first page with a current signature and date below this annotation. How to amend 2009 tax return If the representative is withdrawing from the representation, the representative must write “WITHDRAW” across the top of the first page with a current signature and date below this annotation. How to amend 2009 tax return If you do not have a copy of the power of attorney you want to revoke or withdraw, send a statement to the IRS. How to amend 2009 tax return The statement of revocation or withdrawal must indicate that the authority of the power of attorney is revoked or withdrawn, list the matters and periods, and must be signed and dated by the taxpayer or representative as applicable. How to amend 2009 tax return If the taxpayer is revoking, list the name and address of each recognized representative whose authority is revoked. How to amend 2009 tax return When the taxpayer is completely revoking authority, the form should state “remove all years/periods” instead of listing the specific tax matter, years, or periods. How to amend 2009 tax return If the representative is withdrawing, list the name, TIN, and address (if known) of the taxpayer. How to amend 2009 tax return To revoke a specific use power of attorney, send the power of attorney or statement of revocation to the IRS office handling your case, using the above instructions. How to amend 2009 tax return A power of attorney held by a student will be recorded on the CAF system for 130 days from the receipt date. How to amend 2009 tax return If you are authorizing a student to represent you after that time, you will need to submit a current and valid Form 2848. How to amend 2009 tax return When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not dealing with the IRS as your representative. How to amend 2009 tax return The following situations do not require a power of attorney. How to amend 2009 tax return Providing information to the IRS. How to amend 2009 tax return Authorizing the disclosure of tax return information through Form 8821, Tax Information Authorization, or other written or oral disclosure consent. How to amend 2009 tax return Allowing the IRS to discuss return information with a third party via the checkbox provided on a tax return or other document. How to amend 2009 tax return Allowing a tax matters partner or person (TMP) to perform acts for the partnership. How to amend 2009 tax return Allowing the IRS to discuss return information with a fiduciary. How to amend 2009 tax return How Do I Fill Out Form 2848? The following example illustrates how to complete Form 2848. How to amend 2009 tax return The two completed forms for this example are shown on the next pages. How to amend 2009 tax return Example. How to amend 2009 tax return Stan and Mary Doe have been notified that their joint tax returns (Forms 1040) for 2009, 2010, and 2011 are being examined. How to amend 2009 tax return They have decided to appoint Jim Smith, an enrolled agent, to represent them in this matter and any future matters concerning these returns. How to amend 2009 tax return Jim, who has prepared returns at the same location for years, already has a Centralized Authorization File (CAF) number assigned to him. How to amend 2009 tax return Mary does not want Jim to sign any agreements on her behalf, but Stan is willing to have Jim do so. How to amend 2009 tax return They want copies of all notices and written communications sent to Jim. How to amend 2009 tax return This is the first time Stan and Mary have given power of attorney to anyone. How to amend 2009 tax return They should each complete a Form 2848 as follows. How to amend 2009 tax return Line 1—Taxpayer information. How to amend 2009 tax return   Stan and Mary must each file a separate Form 2848. How to amend 2009 tax return On his separate Form 2848, Stan enters his name, street address, and social security number in the spaces provided. How to amend 2009 tax return Mary does likewise on her separate Form 2848. How to amend 2009 tax return Line 2—Representative(s). How to amend 2009 tax return   On their separate Forms 2848, Stan and Mary each enters the name and current address of their chosen representative, Jim Smith. How to amend 2009 tax return Both Stan and Mary want Jim Smith to receive notices and communications concerning the matters identified in line 3, so on their separate Forms 2848, Stan and Mary each checks the box in the first column of line 2. How to amend 2009 tax return They also enter Mr. How to amend 2009 tax return Smith's CAF number, his telephone number, and his fax number. How to amend 2009 tax return Mr. How to amend 2009 tax return Smith's address, telephone number, and fax number have not changed since the IRS issued his CAF number, so Stan and Mary do not check the boxes in the second column. How to amend 2009 tax return Line 3—Tax Matters. How to amend 2009 tax return   On their separate Forms 2848, Stan and Mary each enters “income” for the type of tax, “1040” for the form number, and “2009, 2010, and 2011” for the tax years. How to amend 2009 tax return Line 4—Specific use not recorded on Centralized Authorization File (CAF). How to amend 2009 tax return   On their separate Forms 2848, Stan and Mary make no entry on this line because they do not want to restrict the use of their powers of attorney to a specific use that is not recorded on the CAF. How to amend 2009 tax return See Preparation of Form — Helpful Hints, earlier. How to amend 2009 tax return Line 5—Acts authorized. How to amend 2009 tax return   Mary wants to sign any agreement that reflects changes to her and Stan's joint 2009, 2010, and 2011 income tax liability, so she writes “Taxpayer must sign any agreement form” on line 5 of her Form 2848. How to amend 2009 tax return Stan does not wish to restrict the authority of Jim Smith in this regard, so he leaves line 5 of his Form 2848 blank. How to amend 2009 tax return If either Mary or Stan had chosen, they could have listed other restrictions on line 5 of their separate Forms 2848. How to amend 2009 tax return Line 6—Retention/revocation of prior power(s) of attorney. How to amend 2009 tax return   Stan and Mary are each filing their first powers of attorney, so they make no entry on this line. How to amend 2009 tax return However, if they had filed prior powers of attorney, the filing of this current power would revoke any earlier ones for the same tax matter(s) unless they checked the box on line 6 and attached a copy of the prior power of attorney that they wanted to remain in effect. How to amend 2009 tax return   If Mary later decides that she can handle the examination on her own, she can revoke her power of attorney even though Stan does not revoke his power of attorney. How to amend 2009 tax return (See Revocation of Power of Attorney/Withdrawal of Representative, earlier, for the special rules that apply. How to amend 2009 tax return ) Line 7—Signature of taxpayer. How to amend 2009 tax return   Stan and Mary each signs and dates his or her Form 2848. How to amend 2009 tax return If a taxpayer does not sign, the IRS cannot accept the form. How to amend 2009 tax return Part II—Declaration of Representative. How to amend 2009 tax return   Jim Smith must complete this part of Form 2848. How to amend 2009 tax return If he does not sign this part, the IRS cannot accept the form. How to amend 2009 tax return What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received, reviewed, and determined by the IRS to contain the required information. How to amend 2009 tax return However, until a power of attorney is entered on the CAF system, IRS personnel may be unaware of the authority of the person you have named to represent you. How to amend 2009 tax return Therefore, during this interim period, IRS personnel may request that you or your representative bring a copy to any meeting with the IRS. How to amend 2009 tax return This image is too large to be displayed in the current screen. How to amend 2009 tax return Please click the link to view the image. How to amend 2009 tax return Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. How to amend 2009 tax return Please click the link to view the image. How to amend 2009 tax return Filled-in Form 2848 - Page 2 This image is too large to be displayed in the current screen. How to amend 2009 tax return Please click the link to view the image. How to amend 2009 tax return Filled-in Form 2848 - Page 1 This image is too large to be displayed in the current screen. How to amend 2009 tax return Please click the link to view the image. How to amend 2009 tax return Filled-in Form 2848 - Page 2 Processing and Handling How the power of attorney is processed and handled depends on whether it is a complete or incomplete document. How to amend 2009 tax return Incomplete document. How to amend 2009 tax return   If Form 2848 is incomplete, the IRS will attempt to secure the missing information either by writing or telephoning you or your representative. How to amend 2009 tax return For example, if your signature or signature date is missing, the IRS will contact you. How to amend 2009 tax return If information concerning your representative is missing and information sufficient to make a contact (such as an address and/or a telephone number) is on the document, the IRS will try to contact your representative. How to amend 2009 tax return   In either case, the power of attorney is not considered valid until all required information is entered on the document. How to amend 2009 tax return The individual(s) named as representative(s) will not be recognized to practice before the IRS, on your behalf, until the document is complete and accepted by the IRS. How to amend 2009 tax return Complete document. How to amend 2009 tax return   If the power of attorney is complete and valid, the IRS will take action to recognize the representative. How to amend 2009 tax return In most instances, this includes processing the document on the CAF system. How to amend 2009 tax return Recording the data on the CAF system enables the IRS to direct copies of mailings to authorized representatives and to readily recognize the scope of authority granted. How to amend 2009 tax return Documents not processed on CAF. How to amend 2009 tax return   Specific-use powers of attorney are not processed on the CAF system (see Preparation of Form – Helpful Hints, earlier). How to amend 2009 tax return For example, a power of attorney that is a one-time or specific-issue grant of authority is not processed on the CAF system. How to amend 2009 tax return These documents remain with the related case files. How to amend 2009 tax return In this situation, you should check the box on line 4 of Form 2848. How to amend 2009 tax return In these situations, the representative should bring a copy of the power of attorney to each meeting with the IRS. How to amend 2009 tax return Dealing With the Representative After a valid power of attorney is filed, the IRS will recognize your representative. How to amend 2009 tax return However, if it appears the representative is responsible for unreasonably delaying or hindering the prompt disposition of an IRS matter by failing to furnish, after repeated requests, nonprivileged information, the IRS can contact you directly. How to amend 2009 tax return For example, in most instances in which a power of attorney is recognized, the IRS will contact the representative to set up appointments and to provide lists of required items. How to amend 2009 tax return However, if the representative is unavailable, does not respond to repeated requests, and does not provide required items (other than items considered privileged), the IRS can bypass your representative and contact you directly. How to amend 2009 tax return If a representative engages in conduct described above, the matter can be referred to the Office of Professional Responsibility for consideration of possible disciplinary action. How to amend 2009 tax return Notices and other correspondence. How to amend 2009 tax return   If you have a recognized representative, you and the representative will routinely receive notices and other correspondence from the IRS (either the original or a copy) if you checked the box in the left column of line 2 of Form 2848. How to amend 2009 tax return If the power of attorney is processed on the CAF system, the IRS will send your representative(s) a duplicate of all computer-generated correspondence that is sent to you. How to amend 2009 tax return This includes notices and letters produced either at the Martinsburg Computing Center, or other IRS centers. How to amend 2009 tax return The IRS employee handling the case is responsible for ensuring that the original and any requested copies of each manually-generated correspondence are sent to you and your representative(s) in accordance with your authorization. How to amend 2009 tax return How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How to amend 2009 tax return By selecting the method that is best for you, you will have quick and easy access to tax help. How to amend 2009 tax return Free help with your return. How to amend 2009 tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to amend 2009 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low and moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to amend 2009 tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to amend 2009 tax return To find the nearest VITA or TCE site, visit IRS. How to amend 2009 tax return gov or call 1-800-906-9887 or 1-800-829-1040. How to amend 2009 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to amend 2009 tax return To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. How to amend 2009 tax return aarp. How to amend 2009 tax return org/money/taxaide. How to amend 2009 tax return   For more information on these programs, go to IRS. How to amend 2009 tax return gov and enter keyword “VITA” in the upper right-hand corner. How to amend 2009 tax return Internet. How to amend 2009 tax return You can access the IRS website at IRS. How to amend 2009 tax return gov 24 hours a day, 7 days a week to: E-file your return. How to amend 2009 tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to amend 2009 tax return Check the status of your refund. How to amend 2009 tax return Go to IRS. How to amend 2009 tax return gov and click on Where's My Refund. How to amend 2009 tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to amend 2009 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to amend 2009 tax return Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to amend 2009 tax return Download forms, including talking tax forms, instructions, and publications. How to amend 2009 tax return Order IRS products online. How to amend 2009 tax return Research your tax questions online. How to amend 2009 tax return Search publications online by topic or keyword. How to amend 2009 tax return Use the online Internal Revenue Code, regulations, or other official guidance. How to amend 2009 tax return View Internal Revenue Bulletins (IRBs) published in the last few years. How to amend 2009 tax return Figure your withholding allowances using the withholding calculator online at www. How to amend 2009 tax return irs. How to amend 2009 tax return gov/individuals. How to amend 2009 tax return Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. How to amend 2009 tax return irs. How to amend 2009 tax return gov/individuals. How to amend 2009 tax return Sign up to receive local and national tax news by email. How to amend 2009 tax return Get information on starting and operating a small business. How to amend 2009 tax return Phone. How to amend 2009 tax return Many services are available by phone. How to amend 2009 tax return   Ordering forms, instructions, and publications. How to amend 2009 tax return Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. How to amend 2009 tax return You should receive your order within 10 days. How to amend 2009 tax return Asking tax questions. How to amend 2009 tax return Call the IRS with your tax questions at 1-800-829-1040. How to amend 2009 tax return Solving problems. How to amend 2009 tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to amend 2009 tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to amend 2009 tax return Call your local Taxpayer Assistance Center for an appointment. How to amend 2009 tax return To find the number, go to www. How to amend 2009 tax return irs. How to amend 2009 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to amend 2009 tax return TTY/TDD equipment. How to amend 2009 tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to amend 2009 tax return TeleTax topics. How to amend 2009 tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to amend 2009 tax return Refund information. How to amend 2009 tax return To check the status of your refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). How to amend 2009 tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to amend 2009 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to amend 2009 tax return Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to amend 2009 tax return If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. How to amend 2009 tax return Other refund information. How to amend 2009 tax return To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. How to amend 2009 tax return Evaluating the quality of our telephone services. How to amend 2009 tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to amend 2009 tax return One method is for a second IRS representative to listen in on or record random telephone calls. How to amend 2009 tax return Another is to ask some callers to complete a short survey at the end of the call. How to amend 2009 tax return Walk-in. How to amend 2009 tax return Many products and services are available on a walk-in basis. How to amend 2009 tax return   Products. How to amend 2009 tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to amend 2009 tax return Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. How to amend 2009 tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to amend 2009 tax return Services. How to amend 2009 tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to amend 2009 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to amend 2009 tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. How to amend 2009 tax return No appointment is necessary—just walk in. How to amend 2009 tax return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to amend 2009 tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to amend 2009 tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How to amend 2009 tax return All other issues will be handled without an appointment. How to amend 2009 tax return To find the number of your local office, go to  www. How to amend 2009 tax return irs. How to amend 2009 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to amend 2009 tax return Mail. How to amend 2009 tax return You can send your order for forms, instructions, and publications to the address below. How to amend 2009 tax return You should receive a response within 10 days after your request is received. How to amend 2009 tax return  Internal Revenue Service 1201 N. How to amend 2009 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. How to amend 2009 tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to amend 2009 tax return Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. How to amend 2009 tax return We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. How to amend 2009 tax return Remember, the worst thing you can do is nothing at all. How to amend 2009 tax return   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. How to amend 2009 tax return You face (or your business is facing) an immediate threat of adverse action. How to amend 2009 tax return You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. How to amend 2009 tax return   If you qualify for our help, we’ll do everything we can to get your problem resolved. How to amend 2009 tax return You will be assigned to one advocate who will be with you at every turn. How to amend 2009 tax return We have offices in every state, the District of Columbia, and Puerto Rico. How to amend 2009 tax return Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. How to amend 2009 tax return And our services are always free. How to amend 2009 tax return   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. How to amend 2009 tax return Our tax toolkit at www. How to amend 2009 tax return TaxpayerAdvocate. How to amend 2009 tax return irs. How to amend 2009 tax return gov can help you understand these rights. How to amend 2009 tax return   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. How to amend 2009 tax return irs. How to amend 2009 tax return gov/advocate. How to amend 2009 tax return You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. How to amend 2009 tax return   TAS also handles large-scale or systemic problems that affect many taxpayers. How to amend 2009 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to amend 2009 tax return irs. How to amend 2009 tax return gov/advocate. How to amend 2009 tax return Low Income Taxpayer Clinics (LITCs). How to amend 2009 tax return   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. How to amend 2009 tax return Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. How to amend 2009 tax return These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. How to amend 2009 tax return Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. How to amend 2009 tax return For more information and to find a clinic near you, see the LITC page on www. How to amend 2009 tax return irs. How to amend 2009 tax return gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. How to amend 2009 tax return This publication is also available by calling 1-800-829-3676 or at your local IRS office. How to amend 2009 tax return Free tax services. How to amend 2009 tax return   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. How to amend 2009 tax return Learn about free tax information from the IRS, including publications, services, and education and assistance programs. How to amend 2009 tax return The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. How to amend 2009 tax return The majority of the information and services listed in this publication are available to you free of charge. How to amend 2009 tax return If there is a fee associated with a resource or service, it is listed in the publication. How to amend 2009 tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to amend 2009 tax return DVD for tax products. How to amend 2009 tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How to amend 2009 tax return Prior-year forms, instructions, and publications. How to amend 2009 tax return Tax Map: an electronic research tool and finding aid. How to amend 2009 tax return Tax law frequently asked questions. How to amend 2009 tax return Tax Topics from the IRS telephone response system. How to amend 2009 tax return Internal Revenue Code—Title 26 of the U. How to amend 2009 tax return S. How to amend 2009 tax return Code. How to amend 2009 tax return Links to other Internet based Tax Research Materials. How to amend 2009 tax return Fill-in, print, and save features for most tax forms. How to amend 2009 tax return Internal Revenue Bulletins. How to amend 2009 tax return Toll-free and email technical support. How to amend 2009 tax return Two releases during the year. How to amend 2009 tax return  – The first release will ship the beginning of January. How to amend 2009 tax return  – The final release will ship the beginning of March. How to amend 2009 tax return Purchase the DVD from National Technical Information Service (NTIS) at www. How to amend 2009 tax return irs. 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Understanding Your IRS Notice or Letter

About Your Notice

If you receive a letter or notice from the IRS, it will explain the reason for the correspondence and provide instructions. Many of these letters and notices can be dealt with simply, without having to call or visit an IRS office.

The notice you receive covers a very specific issue about your account or tax return. Generally, the IRS will send a notice if it believes you owe additional tax, are due a larger refund, if there is a question about your tax return or a need for additional information.

IRS Notice Redesign

Currently, the IRS is in the process of redesigning and revising its correspondence with taxpayers for clarity, effectiveness and efficiency. The new format includes a plain language explanation of the nature of the correspondence, clearly states what action the taxpayer must take and presents a clear, clean design.    

Redesigned Notices

Notice Number Description Topic
CP01 We received the information that you provided and have verified your claim of identity theft. We have placed an identity theft indicator on your account. Identity Theft
CP01A This notice tells you about the Identity Protection Personal Identification Number (IP PIN) we sent you. Identity Theft
CP01H You received a CP 01H notice because we were unable to process your tax return. The IRS has locked your account because the Social Security Administration informed us that the Social Security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who was deceased prior to the current tax year (before January 1, 2010 for a 2010 tax return).  
CP01S We received your Form 14039 or similar statement for your identity theft claim. We'll contact you when we finish processing your case or if we need additional information  
CP02H You owe a balance due as a result of amending your tax return to show receipt of a grant received as a result of Hurricane Katrina, Rita or Wilma. Balance Due
CP03C You received a tax credit (called the First-Time Homebuyer Credit) for a house you purchased. You may need to file a form to report a change in ownership to the house you purchased.  
CP04 Our records show that you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. As a result, you may be eligible for tax deferment.  
CP05 We’re reviewing your tax return.  
CP05A We are examining your return and we need documentation.  
CP07 We received your tax return and are holding your refund until we complete a more thorough review of the benefits you claimed under a treaty and/or the deductions claimed on Schedule A.  
CP08 You may qualify for the Additional Child Tax Credit and be entitled to some additional money. Additional Child Tax Credit
CP09 We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn't claim it on your tax return.  
CP10 We made a change(s) to your return because we believe there's a miscalculation. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. Change To Your Estimated Tax Credit Amount
CP10A We made a change(s) to your return because we believe there's a miscalculation involving your Earned Income Credit. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. Change To Your Estimated Tax Credit Amount
CP11 We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes. Balance Due
CP11A We made changes to your return because we believe there's a miscalculation involving your Earned Income Credit. You owe money on your taxes as a result of these changes. Balance Due
CP11M We made changes to your return involving the Making Work Pay and Government Retiree Credit. You owe money on your taxes as a result of these changes. Balance Due
CP12 We made changes to correct a miscalculation on your return.  
CP12A We made changes to correct the Earned Income Credit (EIC) claimed on your tax return.  
CP12E We made changes to correct a miscalculation on your return.  
CP12M We made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.  
CP12R We made changes to the computation of the Rebate Recovery Credit on your return.  
CP13 We made changes to your return because we believe there's a miscalculation. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP13A We made changes to your return because we found an error involving your Earned Income Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP13M We made changes to your return involving the Making Work Pay credit or the Government Retiree Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP13R We made changes to your return involving the Recovery Rebate Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP14 We sent you this notice because you owe money on unpaid taxes.  
CP14I You owe taxes and penalties because you didn't take out the minimum amount you had to from your traditional individual retirement arrangement (IRA). Or, you put into a tax-sheltered account more than you can legally.  
CP15B We charged you a Trust Fund Recovery Penalty (TFRP) for not paying employment or excise taxes.  
CP16 We sent you this notice to tell you about changes we made to your return that affect your refund. We made these changes because we believe there was a miscalculation. Our records show you owe other tax debts and we applied all or part of your refund to them.  
CP18 We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.  
CP19 We have increased the amount of tax you owe because we believe you incorrectly claimed one or more deductions or credits.  
CP20 We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.  
CP21A We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). Balance Due
CP21B We made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice. Refund
CP21C We made the change(s) you requested to your tax return for the tax year specified on the notice. You're not due a refund nor do you owe any additional amount. Your account balance for this tax form and tax year is zero. Even Balance
CP21E As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. Balance Due
CP21I We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. Balance Due
CP22A We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). Balance Due
CP22E As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. Balance Due
CP22I We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. Balance Due
CP23 We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a balance due because of these changes.  
CP24 We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.  
CP24E We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.  
CP25 We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
LT26 You were previously asked information regarding the filing of your tax return for a specific tax period.  
ST26 Antes le pedían información referente a la manera que fue presentada su declaración de impuestos para un período tributario específico.  
CP27 We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn't claim it on your tax return.  
CP30 We charged you a penalty for not pre-paying enough of your tax either by having taxes withheld from your income, or by making timely estimated tax payments.  
CP30A We reduced or removed the penalty for underpayment of estimated tax reported on your tax return.  
CP31 Your refund check was returned to us, so you need to update your address. Refund
CP32 We sent you a replacement refund check.  
CP32A Call us to request your refund check.  
CP39 We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money.  
CP42 The amount of your refund has changed because we used it to pay your spouse's past due tax debt.  
CP44 There is a delay processing your refund because you may owe other federal taxes.  
CP45 We were unable to apply your overpayment to your estimated tax as you requested. Overpayment
CP49 We sent you this notice to tell you we used all or part of your refund to pay a tax debt. Overpayment
CP51A We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.  
CP51B We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.  
CP51C We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.  
CP53 We can't provide your refund through direct deposit, so we're sending you a refund check by mail. Direct Deposits
CP53A We tried to direct deposit your refund, but the financial institution couldn’t process it.  We are researching your account, but it will take 8 to 10 weeks to reissue your refund.  
CP53B We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.  
CP53C We tried to direct deposit your refund, but the financial institution couldn’t process it. When refund payments are questionable, we review related returns to ensure the return is valid. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.  
CP54B Your tax return shows a different name and/or ID number from the information we have for your account. Please provide more information to us in order to receive your refund.  
CP54E Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.  
CP54G Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.  
CP54Q Your tax return shows a different name and/or ID number from the information we have on file for you or from the information from the Social Security Administration (SSA).We previously sent you a notice asking you to provide us some updated information. We still haven’t received a response from you.  
CP59 We sent you this notice because we have no record that you filed your prior personal tax return or returns.  
CP60 We removed a payment erroneously applied to your account.  
CP62 We applied a payment to your account.  
CP63 We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.  
CP71 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP71A You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP71C You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP71D You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP72 You may have claimed a frivolous position on your tax return. A frivolous return is identified when some information on the return has no basis in the law.  
CP74 You are recertified for EITC. You don't have to fill out Form 8862, Information To Claim Earned Income Credit After Disallowance, in the future. You'll receive your EIC refund within 6 weeks as long as you don't owe other tax or debts we're required to collect.  
CP75 We’re auditing your tax return and we need documentation to verify the Earned Income Credit (EIC) that you claimed.  The Earned Income Credit and/or the Additional Child Tax Credit (ACTC) portion(s) of your refund is being held pending the results of the audit.  
CP75A We’re auditing your tax return and need documentation to verify the Earned Income Credit (EIC), dependent exemption(s) and filing status you claimed.  
CP75C You were banned from claiming the Earned Income Credit (EIC) in a prior tax year due to your intentional disregard of the rules or a fraudulent claim. Since your ban is still in effect, we disallowed the EIC for your current tax year.  
CP75D We’re auditing your tax return and we need documentation to verify the income and withholding you reported on your tax return. This may affect your eligibility for the Earned Income Credit (EIC), dependent exemption(s) and other refundable credits that you claimed. We are holding your refund pending the results of the audit.  
CP76 We are allowing your Earned Income Credit as claimed on your tax return. You will receive any expected refund in 8 weeks provided you owe no other taxes or legal debts we are required to collect.  
CP80 We credited payments and/or other credits to your tax account for the tax period shown on your notice. However, we haven't received your tax return.  
CP080 We credited payments and/or other credits to your tax account for the form and tax period shown on your notice. However, we haven't received your tax return.  
CP81 We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire.  
CP081 We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire.  
CP88 We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.  
CP90C We levied you for unpaid taxes. You have the right to a Collection Due Process hearing.  
CP102 We made changes to your return because we believe there’s a miscalculation.  You owe money on your taxes as a result of these changes.  
CP103 We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due.  
CP104 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due.  
CP108 You are receiving this notice because you made a payment of $XXXXX on XXXXX, and we can’t determine the correct form or tax year to apply it to.  
CP112 We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.  
CP113 We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have an overpayment on your account.  
CP114 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is an overpayment on your account.  
CP120 You need to send us documentation of your tax-exempt status. Tax Exemptions
CP120A Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).  
CP123 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due of less than $1.  
CP124 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due of less than $1.  
CP130 Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax. Filing Requirements
CP138 This notice tells you that all or part of the overpayment on a return you filed was applied to other federal taxes you owe.  
CP141C You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return and your return is late.  
CP141I You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return.  
CP141L You are receiving this notice because you didn’t file your return by the due date.  
CP142 We sent you this notice because you filed your information returns late.  
CP143 We accepted your explanation for filing your information return late. We will continue processing your returns.  
CP145 We were unable to credit the full amount you requested to the succeeding tax period.  
CP152 We have received your return. Confirmation of Return Receipt
CP152A We received your Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds and provides an explanation for the reduced credit payment amount.  
CP153 We can't provide you with your refund through a direct deposit, so we're sending you a refund check/credit payment by mail. Refund
CP156 We received your Form 990-T, Exempt Organization Business Income Tax Return and Form 8941, Credit for Small Employer Health Premiums.  
CP160 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP161 You received this notice because of the money you owe from your tax return.  
CP163 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP166 We were unable to process your monthly payment because there were insufficient funds in your bank account. Payment Process
CP169 You received this notice because we couldn't locate the return you said was previously filed.  
CP171 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP178 Your tax return filing requirements may have changed: You may no longer owe excise tax. Filing Requirements
CP180/CP181 We sent you this notice because your tax return is missing a schedule or form.  
CP182 We sent you this notice because your tax return is missing Form 3468.  
CP187 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP188 We are holding your refund until we determine you owe no other taxes.  
CP210/CP220 We made change(s) for the tax year specified on the notice.  
CP211A We approved your Form 8868, Application for Extension of Time To File an Exempt Organization Return.  
CP211B We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn't signed or was signed by someone who wasn’t authorized.  
CP211C We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn't received on time. A request for an extension of the time to file your Exempt Organization Return must be received on or before the due date of your return.  
CP211D We denied your request to extend the time to file your Exempt Organization Return for an additional three months because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, Part II, Line 7 didn’t explain the need for addtional time OR establish reasons that prevented you from filing by the extended due date.  
CP211E We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, didn’t meet one or more of the requirements.  
CP231 Your refund or credit payment was returned to us and we need you to update your current address. Address Update Needed
CP232A We approved your request for an extension to file your Form 5330.  
CP232B We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't received on time. A request for an extension of the time to file Form 5330 must be received on or before the due date of your return.  
CP232C We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't signed or was signed by someone who wasn’t authorized.  
CP232D We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, didn’t state a reason why you need the extension.  
CP237 We sent you a replacement refund check.  
CP237A Call us to request your refund check.  
CP254 Your organization submitted a paper return for the tax period in question.  Because our records show that you must file electronically, the paper return doesn’t satisfy your filing obligation.  
CP255 We need information to complete the termination of your private foundation status.  
CP259 We've sent you this notice because our records indicate you didn't file the required business tax return identified in the notice.  
CP259A We sent you this notice because our records indicate you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.  
CP259B We sent you this notice because our records indicate you didn't file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.  
CP259C We sent you this notice because our records indicate you are presumed to be a private foundation and you didn't file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.  
CP259D We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.  
CP259E We sent you this notice because our records indicate you did not file a required Form 990-N, e-Postcard.  
CP259F We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.  
CP259G We sent you this notice because our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.  
CP259H We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.  
CP261 CP261 is the approval notice for Form 2553, Election by a Small Business Corporation.  
CP264 CP264 is the notice for denial of Form 2553, Election by a Small Business Corporation.  
CP267A You received a CP267A Notice because you’ve overpaid the Branded Prescription Drug Fee.  
CP267B You received a CP267B notice because you overpaid your Insurance Provider Fee under Section 9010 of ACA.  
CP268 We made changes to your return because we believe there is a miscalculation on your return. You have a potential overpayment credit because of this miscalculation.  
CP276A We didn't receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time. FTD Penalty
CP276B We didn't receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time. FTD Penalty
CP279 CP279 is the notice of acceptance to the parent corporation of a Qualified Subchapter S Subsidiary (QSub) from Form 8869, Qualified Subchapter S Subsidiary Election.  
CP279A CP279A is the notice of acceptance for a Qualified Subchapter S Subsidiary.  
CP282 You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form1065-B, U.S. Return of Income for Electing Large Partnerships, that you have foreign partners.  
CP283C We charged you a penalty for filing a late or incomplete Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.  
CP284 We approved your Form 1128, Application to Adopt, Change, or Retain a Tax Year.  
CP285 CP285 notifies BMF taxpayers the reason their Form 1128, Application To Adopt, Change, or Retain a Tax Year, was denied.  
CP286 We send this notice when we approve Form 8716, Election To Have a Tax Year Other Than a Required Tax Year.  
CP288 We accepted your election to be treated as a Qualified Subchapter S Trust (QSST).  
CP290 We're approving your Electing Small Business Trust (ESBT) election.  
CP291 We're revoking your Electing Small Business Trust (ESBT) election.  
CP292 We're revoking your Qualified Subchapter S Trust (QSST) election.  
CP295 We charged you a penalty on your Form 5500.  
CP295A We charged you a penalty on your Form 5500.  
CP297C We levied you for unpaid taxes. You have the right to a Collection Due Process hearing.  
CP299 Your organization may be required to file an annual electronic notice (e-Postcard), Form 990-N.  
CP301 We sent you this notice to inform that you visited IRS online services website and went through Identity Verification process.  
CP501 You have a balance due (money you owe the IRS) on one of your tax accounts.  
CP503 We have not heard from you and you still have an unpaid balance on one of your tax accounts.  
CP504 You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe.  
CP504B You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) certain property or rights to property and apply it to pay the amount you owe.  
CP515I This is a reminder notice that we still have no record that you filed your prior tax return or returns.  
CP515B You received this reminder notice because our records indicate you didn't file a business tax return.  
CP516 This is a reminder notice that we still have no record that you filed your prior tax return or returns.  
CP518I This is a final reminder notice that we still have no record that you filed your prior tax return(s).  
CP518B This is a final reminder notice that our records still indicate you haven't filed a business tax return.  
CP521 This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately.  
CP523 This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement.  
CP547 We received your Form 2848, 8821, or 706, and we assigned you a Centralized Authorization File (CAF) number.  
CP563 We reviewed your Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, and we need additional information in order to process it.  
CP565 We gave you an Individual Taxpayer Identification Number (ITIN).  
CP565 (SP) Nosotros le asignamos un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés).  
CP566 We need more information to process your application for an Individual Taxpayer Identification Number (ITIN). You may have sent us an incomplete form. You may have sent us the wrong documents.  
CP566 (SP) Necesitamos más información para poder tramitar su solicitud para un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés). Usted quizá nos envió un formulario incompleto. O, quizá nos envió los documentos incorrectos.  
CP567 We rejected your application for an Individual Taxpayer Identification Number (ITIN). You may not be eligible for an ITIN. Your documents may be invalid. We may not have received a reply when we asked for more information.  
CP567 (SP) Hemos rechazado su solicitud para un Número de Identificación Personal de Contribuyente (ITIN, por sus siglas en inglés). Es posible que no reúna los requisitos para un ITIN o que sus documentos no sean válidos. O es posible que no hayamos recibido una contestación de su parte cuando solicitamos más información.  
CP601 Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.  
CP603 No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.  
CP604 Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.  
CP604B Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.  
CP615I Este aviso es un recordatorio, que según nuestros registros, todavía no tenemos información de que usted haya presentado su anterior declaración o declaraciones de impuestos.  
CP615B Este aviso es un recordatorio,  que según nuestros registros, usted todavía no ha presentado una declaración de impuestos del negocio.  
CP616 Este es un recordatorio que todavía no tenemos un registro de que usted presentó su anterior declaración o declaraciones de impuestos.  
CP618I Lo presente, es el aviso final para recordarle que según nuestros registros, usted todavía no ha presentado su(s) declaración(es) anterior(es) de impuestos.  
CP618B Lo presente, es el aviso final para recordarle que según nuestros registros, usted todavía no ha presentado una declaración de impuestos del negocio.  
CP621 Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.  
CP623 Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.  
CP701 Recibimos su Formulario 14039 (SP) o declaración similar sobre su reclamo de robo de identidad. Nos comunicaremos con usted cuando completemos el procesamiento de su caso o en caso de necesitar información adicional.  
CP711 Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.  
CP712 Hemos realizado cambios para corregir un error de cálculo en su planilla.  
CP713 Hemos realizado cambios para corregir un error de cálculo en su planilla. No se le debe un reembolso y no adeuda una cantidad de dinero adicional a causa de estos cambios. El saldo de su cuenta es cero.  
CP714 Le enviamos este aviso porque usted adeuda contribuciones pendientes de pago.  
CP721 Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.  
CP722 Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.  
CP749 Le enviamos este aviso para informarle que hemos utilizado todo o parte de su reintegro para pagar una deuda contributiva.  
CP759 Le enviamos este aviso porque no tenemos registro que indique que usted radicó su planilla o planillas de contribuciones personales para uno o varios años anteriores.  
CP771 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP772 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP773 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP774 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP802 Hemos hecho cambios a su declaración ya que creemos que hay un cálculo erróneo.  Usted adeuda dinero por sus impuestos como resultado de estos cambios.  
CP812 Hemos hecho cambios a su declaración ya que creemos que hay un cálculo erróneo.  Como resultado, a usted se le adeuda un reembolso.  
CP838 Este aviso le informa a usted, que parte o todo su pago en exceso en la declaración que usted presentó, fue acreditado a otros impuestos federales que usted adeuda.  
CP861 Usted recibió este aviso debido al dinero que adeuda de su planilla de contribuciones.  
CP910/CP920 Hicimos cambio(s) para el año tributario indicado en el aviso.  
CP959 Usted no radicó su planilla de contribución de negocios identificada en este aviso.  
CP2000 The income and/or payment information we have on file doesn’t match the information you reported on your tax return. This could affect your tax return; it may cause an increase or decrease in your tax, or may not change it at all.  
CP2005 We accepted the information you sent us. We're not going to change your tax return. We've closed our review of it.  
CP2006 We received your information. We'll look at it and let you know what we're going to do.  
CP2030 We are proposing changes in income, credits, and deductions reported on your U.S. Corporation Income Tax Return. We compared your information with items reported to us by banks, businesses and other payers.  
CP2057 You need to file an amended return. We've received information not reported on your tax return.  
CP2501 You need to contact us. We've received information not reported on your tax return.  
CP2531 Your Tax Return does not match the information we have on file.  
CP2566 We didn't receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.  
CP2566R We previously sent you a CP63 notice informing you we are holding your refund until we receive one or more unfiled tax returns. Because we received no reply to our previous notice, we have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.  
CP3219A We've received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. The notice explains how the amount was calculated and how you can challenge it in U.S. Tax Court.  
CP3219B This Statutory Notice of Deficiency notifies you of the IRS’s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments. .  
CP3219N We didn't receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.  

Other Notices and Letters

Notice or Letter Number Title
CP 57 Notice of Insufficient Funds
CP 90 / CP 297 Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing
CP 297A Notice of Levy and Notice of Your Right to a Hearing
CP 91 / CP 298 Final Notice Before Levy on Social Security Benefits
Letter 0484C Collection Information Statement Requested (Form 433F/433D); Inability to Pay/Transfer
Letter 0549C Balance Due on Account is Paid
Letter 668D(LP 68) We released the taxpayer's levy.
Letter 0681C Proposal to Pay Accepted
Letter 0757C Installment Privilege Terminated
Letter 1058 (LT 11) Final Notice prior to levy; your right to a hearing
Letter 1615 (LT 18) Mail us your overdue tax returns.
Letter 1731 (LP 64) Please help us locate a taxpayer.
Letter 1737 (LT 27) Please complete and site Form 433F, Collection Information Statement.
Letter 1961C Installment Agreement for Direct Debit 433-G
Letter 1962C Installment Agreement Reply to Taxpayer
Letter 2050 (LT 16) Please call us about your overdue taxes or tax return.
Letter 2257C Balance Due Total to Taxpayer
Letter 2271C Installment Agreement for Direct Debit Revisions
Letter 2272C Installment Agreement Cannot be Considered
Letter 2273C Installment Agreement Accepted: Terms Explained
Letter 2318C Installment Agreement: Payroll Deduction (F2159) Incomplete
Letter 2357C Abatement of Penalties and Interest
Letter 2603C Installment Agreement Accepted - Notice of Federal Tax Lien Will be Filed
Letter 2604C Pre-assessed Installment Agreement
Letter 2761C Request for Combat Zone Service Dates
Letter 2789C Taxpayer Response to Reminder of Balance Due
Letter 2800C Incorrect Form W-4, Employee's Withholding Allowance Certificate.
Letter 2801C Exempt Status May not be Allowed
Letter 2840C CC IAPND Installment Agreement Confirmation
Letter 3030C Balance Due Explained:Tax/Interest Not Paid
Letter 3127C Revision to Installment Agreement
Letter 3217C Installment Agreement Accepted: Terms Explained
Letter 3228 (LT 39) Reminder notice.
Letter 4883C We received your federal income tax return; however, we need more information from you to process it.
Letter 5071C We received your federal income tax return; however, we need more information from you to process it.
Letter LP 47 Address Information Request
Letter LP 59 Please contact us about the taxpayer levy.

Eight Things to Know If You Receive an IRS Notice or Letter

Read about eight things every taxpayer should know about IRS notices.

How To Identify Your Notice

The notice number prints on the top right-hand side of each page of all our notices and on the lower right-hand side of the tear-off stub included with most of them. That number identifies the message we deliver in every notice. While the contents may vary somewhat, every notice with the same number has the same basic purpose.

What If My Notice Isn't Listed

You'll find useful information here about many of the notices we send, including the purpose of the notice, the reason we send it, and a list of enclosures we might include with it. There's also sample content for each. Since parts of our notices vary depending on account conditions, the samples may not exactly match the notices we mail. The basic message, though, will be the same.

  • Individual Filer Notices
    Notices we send about Form 1040, 1040A, or 1040EZ, or any schedules, forms, or attachments included with it are Individual Filer Notice.
  • Business Filer Notices
    Notices we send about business-related tax forms such as Forms 941, 1065, and 1120, are Business Filer Notices.

Get More Information

  • Look in the upper right-hand corner to find your notice number.
  • Select your notice number from one of the tables to the left to find additional information about your notice. (Please note that not all notices are on the list.)
  • Call 1-800-829-1040 or visit a local IRS office if you suspect that you have received a fraudulent notice or that you are a victim of identity theft.

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Page Last Reviewed or Updated: 24-Feb-2014

The How To Amend 2009 Tax Return

How to amend 2009 tax return Publication 15-B - Main Content Table of Contents 1. How to amend 2009 tax return Fringe Benefit OverviewAre Fringe Benefits Taxable? Cafeteria Plans Simple Cafeteria Plans 2. How to amend 2009 tax return Fringe Benefit Exclusion RulesAccident and Health Benefits Achievement Awards Adoption Assistance Athletic Facilities De Minimis (Minimal) Benefits Dependent Care Assistance Educational Assistance Employee Discounts Employee Stock Options Employer-Provided Cell Phones Group-Term Life Insurance Coverage Health Savings Accounts Lodging on Your Business Premises Meals Moving Expense Reimbursements No-Additional-Cost Services Retirement Planning Services Transportation (Commuting) Benefits Tuition Reduction Working Condition Benefits 3. How to amend 2009 tax return Fringe Benefit Valuation RulesGeneral Valuation Rule Cents-Per-Mile Rule Commuting Rule Lease Value Rule Unsafe Conditions Commuting Rule 4. How to amend 2009 tax return Rules for Withholding, Depositing, and ReportingTransfer of property. How to amend 2009 tax return Amount of deposit. How to amend 2009 tax return Limitation. How to amend 2009 tax return Conformity rules. How to amend 2009 tax return Election not to withhold income tax. How to amend 2009 tax return How To Get Tax Help 1. How to amend 2009 tax return Fringe Benefit Overview A fringe benefit is a form of pay for the performance of services. How to amend 2009 tax return For example, you provide an employee with a fringe benefit when you allow the employee to use a business vehicle to commute to and from work. How to amend 2009 tax return Performance of services. How to amend 2009 tax return   A person who performs services for you does not have to be your employee. How to amend 2009 tax return A person may perform services for you as an independent contractor, partner, or director. How to amend 2009 tax return Also, for fringe benefit purposes, treat a person who agrees not to perform services (such as under a covenant not to compete) as performing services. How to amend 2009 tax return Provider of benefit. How to amend 2009 tax return   You are the provider of a fringe benefit if it is provided for services performed for you. How to amend 2009 tax return You are considered the provider of a fringe benefit even if a third party, such as your client or customer, provides the benefit to your employee for services the employee performs for you. How to amend 2009 tax return For example, if, in exchange for goods or services, your customer provides day care services as a fringe benefit to your employees for services they provide for you as their employer, then you are the provider of this fringe benefit even though the customer is actually providing the day care. How to amend 2009 tax return Recipient of benefit. How to amend 2009 tax return   The person who performs services for you is considered the recipient of a fringe benefit provided for those services. How to amend 2009 tax return That person may be considered the recipient even if the benefit is provided to someone who did not perform services for you. How to amend 2009 tax return For example, your employee may be the recipient of a fringe benefit you provide to a member of the employee's family. How to amend 2009 tax return Are Fringe Benefits Taxable? Any fringe benefit you provide is taxable and must be included in the recipient's pay unless the law specifically excludes it. How to amend 2009 tax return Section 2 discusses the exclusions that apply to certain fringe benefits. How to amend 2009 tax return Any benefit not excluded under the rules discussed in section 2 is taxable. How to amend 2009 tax return Including taxable benefits in pay. How to amend 2009 tax return   You must include in a recipient's pay the amount by which the value of a fringe benefit is more than the sum of the following amounts. How to amend 2009 tax return Any amount the law excludes from pay. How to amend 2009 tax return Any amount the recipient paid for the benefit. How to amend 2009 tax return The rules used to determine the value of a fringe benefit are discussed in section 3. How to amend 2009 tax return   If the recipient of a taxable fringe benefit is your employee, the benefit is subject to employment taxes and must be reported on Form W-2, Wage and Tax Statement. How to amend 2009 tax return However, you can use special rules to withhold, deposit, and report the employment taxes. How to amend 2009 tax return These rules are discussed in section 4. How to amend 2009 tax return   If the recipient of a taxable fringe benefit is not your employee, the benefit is not subject to employment taxes. How to amend 2009 tax return However, you may have to report the benefit on one of the following information returns. How to amend 2009 tax return If the recipient receives the benefit as: Use: An independent contractor Form 1099-MISC, Miscellaneous Income A partner Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. How to amend 2009 tax return For more information, see the instructions for the forms listed above. How to amend 2009 tax return Cafeteria Plans A cafeteria plan, including a flexible spending arrangement, is a written plan that allows your employees to choose between receiving cash or taxable benefits instead of certain qualified benefits for which the law provides an exclusion from wages. How to amend 2009 tax return If an employee chooses to receive a qualified benefit under the plan, the fact that the employee could have received cash or a taxable benefit instead will not make the qualified benefit taxable. How to amend 2009 tax return Generally, a cafeteria plan does not include any plan that offers a benefit that defers pay. How to amend 2009 tax return However, a cafeteria plan can include a qualified 401(k) plan as a benefit. How to amend 2009 tax return Also, certain life insurance plans maintained by educational institutions can be offered as a benefit even though they defer pay. How to amend 2009 tax return Qualified benefits. How to amend 2009 tax return   A cafeteria plan can include the following benefits discussed in section 2. How to amend 2009 tax return Accident and health benefits (but not Archer medical savings accounts (Archer MSAs) or long-term care insurance). How to amend 2009 tax return Adoption assistance. How to amend 2009 tax return Dependent care assistance. How to amend 2009 tax return Group-term life insurance coverage (including costs that cannot be excluded from wages). How to amend 2009 tax return Health savings accounts (HSAs). How to amend 2009 tax return Distributions from an HSA may be used to pay eligible long-term care insurance premiums or qualified long-term care services. How to amend 2009 tax return Benefits not allowed. How to amend 2009 tax return   A cafeteria plan cannot include the following benefits discussed in section 2. How to amend 2009 tax return Archer MSAs. How to amend 2009 tax return See Accident and Health Benefits in section 2. How to amend 2009 tax return Athletic facilities. How to amend 2009 tax return De minimis (minimal) benefits. How to amend 2009 tax return Educational assistance. How to amend 2009 tax return Employee discounts. How to amend 2009 tax return Employer-provided cell phones. How to amend 2009 tax return Lodging on your business premises. How to amend 2009 tax return Meals. How to amend 2009 tax return Moving expense reimbursements. How to amend 2009 tax return No-additional-cost services. How to amend 2009 tax return Transportation (commuting) benefits. How to amend 2009 tax return Tuition reduction. How to amend 2009 tax return Working condition benefits. How to amend 2009 tax return It also cannot include scholarships or fellowships (discussed in Publication 970, Tax Benefits for Education). How to amend 2009 tax return $2,500 limit on a health flexible spending arrangement (FSA). How to amend 2009 tax return   For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. How to amend 2009 tax return For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. How to amend 2009 tax return   A cafeteria plan offering a health FSA must be amended to specify the $2,500 limit (or any lower limit set by the employer). How to amend 2009 tax return While cafeteria plans generally must be amended on a prospective basis, an amendment that is adopted on or before December 31, 2014, may be made effective retroactively, provided that in operation the cafeteria plan meets the limit for plan years beginning after December 31, 2012. How to amend 2009 tax return A cafeteria plan that does not limit health FSA contributions to the dollar limit is not a cafeteria plan and all benefits offered under the plan are includible in the employee's gross income. How to amend 2009 tax return   For more information, see Notice 2012-40, 2012-26 I. How to amend 2009 tax return R. How to amend 2009 tax return B. How to amend 2009 tax return 1046, available at www. How to amend 2009 tax return irs. How to amend 2009 tax return gov/irb/2012-26_IRB/ar09. How to amend 2009 tax return html. How to amend 2009 tax return Employee. How to amend 2009 tax return   For these plans, treat the following individuals as employees. How to amend 2009 tax return A current common-law employee. How to amend 2009 tax return See section 2 in Publication 15 (Circular E) for more information. How to amend 2009 tax return A full-time life insurance agent who is a current statutory employee. How to amend 2009 tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. How to amend 2009 tax return Exception for S corporation shareholders. How to amend 2009 tax return   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. How to amend 2009 tax return A 2% shareholder for this purpose is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. How to amend 2009 tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. How to amend 2009 tax return Plans that favor highly compensated employees. How to amend 2009 tax return   If your plan favors highly compensated employees as to eligibility to participate, contributions, or benefits, you must include in their wages the value of taxable benefits they could have selected. How to amend 2009 tax return A plan you maintain under a collective bargaining agreement does not favor highly compensated employees. How to amend 2009 tax return   A highly compensated employee for this purpose is any of the following employees. How to amend 2009 tax return An officer. How to amend 2009 tax return A shareholder who owns more than 5% of the voting power or value of all classes of the employer's stock. How to amend 2009 tax return An employee who is highly compensated based on the facts and circumstances. How to amend 2009 tax return A spouse or dependent of a person described in (1), (2), or (3). How to amend 2009 tax return Plans that favor key employees. How to amend 2009 tax return   If your plan favors key employees, you must include in their wages the value of taxable benefits they could have selected. How to amend 2009 tax return A plan favors key employees if more than 25% of the total of the nontaxable benefits you provide for all employees under the plan go to key employees. How to amend 2009 tax return However, a plan you maintain under a collective bargaining agreement does not favor key employees. How to amend 2009 tax return   A key employee during 2014 is generally an employee who is either of the following. How to amend 2009 tax return An officer having annual pay of more than $170,000. How to amend 2009 tax return An employee who for 2014 is either of the following. How to amend 2009 tax return A 5% owner of your business. How to amend 2009 tax return A 1% owner of your business whose annual pay was more than $150,000. How to amend 2009 tax return Simple Cafeteria Plans Eligible employers meeting contribution requirements and eligibility and participation requirements can establish a simple cafeteria plan. How to amend 2009 tax return Simple cafeteria plans are treated as meeting the nondiscrimination requirements of a cafeteria plan and certain benefits under a cafeteria plan. How to amend 2009 tax return Eligible employer. How to amend 2009 tax return   You are an eligible employer if you employ an average of 100 or fewer employees during either of the 2 preceding years. How to amend 2009 tax return If your business was not in existence throughout the preceding year, you are eligible if you reasonably expect to employ an average of 100 or fewer employees in the current year. How to amend 2009 tax return If you establish a simple cafeteria plan in a year that you employ an average of 100 or fewer employees, you are considered an eligible employer for any subsequent year as long as you do not employ an average of 200 or more employees in a subsequent year. How to amend 2009 tax return Eligibility and participation requirements. How to amend 2009 tax return   These requirements are met if all employees who had at least 1,000 hours of service for the preceding plan year are eligible to participate and each employee eligible to participate in the plan may elect any benefit available under the plan. How to amend 2009 tax return You may elect to exclude from the plan employees who: Are under age 21 before the close of the plan year, Have less than 1 year of service with you as of any day during the plan year, Are covered under a collective bargaining agreement, or Are nonresident aliens working outside the United States whose income did not come from a U. How to amend 2009 tax return S. How to amend 2009 tax return source. How to amend 2009 tax return Contribution requirements. How to amend 2009 tax return   You must make a contribution to provide qualified benefits on behalf of each qualified employee in an amount equal to: A uniform percentage (not less than 2%) of the employee’s compensation for the plan year, or An amount which is at least 6% of the employee’s compensation for the plan year or twice the amount of the salary reduction contributions of each qualified employee, whichever is less. How to amend 2009 tax return If the contribution requirements are met using option (2), the rate of contribution to any salary reduction contribution of a highly compensated or key employee can not be greater than the rate of contribution to any other employee. How to amend 2009 tax return More information. How to amend 2009 tax return   For more information about cafeteria plans, see section 125 of the Internal Revenue Code and its regulations. How to amend 2009 tax return 2. How to amend 2009 tax return Fringe Benefit Exclusion Rules This section discusses the exclusion rules that apply to fringe benefits. How to amend 2009 tax return These rules exclude all or part of the value of certain benefits from the recipient's pay. How to amend 2009 tax return The excluded benefits are not subject to federal income tax withholding. How to amend 2009 tax return Also, in most cases, they are not subject to social security, Medicare, or federal unemployment (FUTA) tax and are not reported on Form W-2. How to amend 2009 tax return This section discusses the exclusion rules for the following fringe benefits. How to amend 2009 tax return Accident and health benefits. How to amend 2009 tax return Achievement awards. How to amend 2009 tax return Adoption assistance. How to amend 2009 tax return Athletic facilities. How to amend 2009 tax return De minimis (minimal) benefits. How to amend 2009 tax return Dependent care assistance. How to amend 2009 tax return Educational assistance. How to amend 2009 tax return Employee discounts. How to amend 2009 tax return Employee stock options. How to amend 2009 tax return Employer-provided cell phones. How to amend 2009 tax return Group-term life insurance coverage. How to amend 2009 tax return Health savings accounts (HSAs). How to amend 2009 tax return Lodging on your business premises. How to amend 2009 tax return Meals. How to amend 2009 tax return Moving expense reimbursements. How to amend 2009 tax return No-additional-cost services. How to amend 2009 tax return Retirement planning services. How to amend 2009 tax return Transportation (commuting) benefits. How to amend 2009 tax return Tuition reduction. How to amend 2009 tax return Working condition benefits. How to amend 2009 tax return See Table 2-1, later, for an overview of the employment tax treatment of these benefits. How to amend 2009 tax return Table 2-1. How to amend 2009 tax return Special Rules for Various Types of Fringe Benefits (For more information, see the full discussion in this section. How to amend 2009 tax return ) Treatment Under Employment Taxes Type of Fringe Benefit Income Tax Withholding Social Security and Medicare (including Additional Medicare Tax when wages are paid in excess of $200,000) Federal Unemployment (FUTA) Accident and health benefits Exempt1,2, except for long-term care benefits provided through a flexible spending or similar arrangement. How to amend 2009 tax return Exempt, except for certain payments to S corporation employees who are 2% shareholders. How to amend 2009 tax return Exempt Achievement awards Exempt1 up to $1,600 for qualified plan awards ($400 for nonqualified awards). How to amend 2009 tax return Adoption assistance Exempt1,3 Taxable Taxable Athletic facilities Exempt if substantially all use during the calendar year is by employees, their spouses, and their dependent children and the facility is operated by the employer on premises owned or leased by the employer. How to amend 2009 tax return De minimis (minimal) benefits Exempt Exempt Exempt Dependent care assistance Exempt3 up to certain limits, $5,000 ($2,500 for married employee filing separate return). How to amend 2009 tax return Educational assistance Exempt up to $5,250 of benefits each year. How to amend 2009 tax return (See Educational Assistance , later in this section. How to amend 2009 tax return ) Employee discounts Exempt3 up to certain limits. How to amend 2009 tax return (See Employee Discounts , later in this section. How to amend 2009 tax return ) Employee stock options See Employee Stock Options , later in this section. How to amend 2009 tax return Employer-provided cell phones Exempt if provided primarily for noncompensatory business purposes. How to amend 2009 tax return Group-term life insurance coverage Exempt Exempt1,4, 7 up to cost of $50,000 of coverage. How to amend 2009 tax return (Special rules apply to former employees. How to amend 2009 tax return ) Exempt Health savings accounts (HSAs) Exempt for qualified individuals up to the HSA contribution limits. How to amend 2009 tax return (See Health Savings Accounts , later in this section. How to amend 2009 tax return ) Lodging on your business premises Exempt1 if furnished for your convenience as a condition of employment. How to amend 2009 tax return Meals Exempt if furnished on your business premises for your convenience. How to amend 2009 tax return Exempt if de minimis. How to amend 2009 tax return Moving expense reimbursements Exempt1 if expenses would be deductible if the employee had paid them. How to amend 2009 tax return No-additional-cost services Exempt3 Exempt3 Exempt3 Retirement planning services Exempt5 Exempt5 Exempt5 Transportation (commuting) benefits Exempt1 up to certain limits if for rides in a commuter highway vehicle and/or transit passes ($130), qualified parking ($250), or qualified bicycle commuting reimbursement6 ($20). How to amend 2009 tax return (See Transportation (Commuting) Benefits , later in this section. How to amend 2009 tax return ) Exempt if de minimis. How to amend 2009 tax return Tuition reduction Exempt3 if for undergraduate education (or graduate education if the employee performs teaching or research activities). How to amend 2009 tax return Working condition benefits Exempt Exempt Exempt 1 Exemption does not apply to S corporation employees who are 2% shareholders. How to amend 2009 tax return 2 Exemption does not apply to certain highly compensated employees under a self-insured plan that favors those employees. How to amend 2009 tax return 3 Exemption does not apply to certain highly compensated employees under a program that favors those employees. How to amend 2009 tax return 4 Exemption does not apply to certain key employees under a plan that favors those employees. How to amend 2009 tax return 5 Exemption does not apply to services for tax preparation, accounting, legal, or brokerage services. How to amend 2009 tax return 6 If the employee receives a qualified bicycle commuting reimbursement in a qualified bicycle commuting month, the employee cannot receive commuter highway vehicle, transit pass, or qualified parking benefits in that same month. How to amend 2009 tax return 7 You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. How to amend 2009 tax return Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. How to amend 2009 tax return Also, show it in box 12 with code “C. How to amend 2009 tax return ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. How to amend 2009 tax return Accident and Health Benefits This exclusion applies to contributions you make to an accident or health plan for an employee, including the following. How to amend 2009 tax return Contributions to the cost of accident or health insurance including qualified long-term care insurance. How to amend 2009 tax return Contributions to a separate trust or fund that directly or through insurance provides accident or health benefits. How to amend 2009 tax return Contributions to Archer MSAs or health savings accounts (discussed in Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans). How to amend 2009 tax return This exclusion also applies to payments you directly or indirectly make to an employee under an accident or health plan for employees that are either of the following. How to amend 2009 tax return Payments or reimbursements of medical expenses. How to amend 2009 tax return Payments for specific injuries or illnesses (such as the loss of the use of an arm or leg). How to amend 2009 tax return The payments must be figured without regard to any period of absence from work. How to amend 2009 tax return Accident or health plan. How to amend 2009 tax return   This is an arrangement that provides benefits for your employees, their spouses, their dependents, and their children (under age 27) in the event of personal injury or sickness. How to amend 2009 tax return The plan may be insured or noninsured and does not need to be in writing. How to amend 2009 tax return Employee. How to amend 2009 tax return   For this exclusion, treat the following individuals as employees. How to amend 2009 tax return A current common-law employee. How to amend 2009 tax return A full-time life insurance agent who is a current statutory employee. How to amend 2009 tax return A retired employee. How to amend 2009 tax return A former employee you maintain coverage for based on the employment relationship. How to amend 2009 tax return A widow or widower of an individual who died while an employee. How to amend 2009 tax return A widow or widower of a retired employee. How to amend 2009 tax return For the exclusion of contributions to an accident or health plan, a leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. How to amend 2009 tax return Special rule for certain government plans. How to amend 2009 tax return   For certain government accident and health plans, payments to a deceased plan participant's beneficiary may qualify for the exclusion from gross income if the other requirements for exclusion are met. How to amend 2009 tax return See section 105(j) for details. How to amend 2009 tax return Exception for S corporation shareholders. How to amend 2009 tax return   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. How to amend 2009 tax return A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. How to amend 2009 tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. How to amend 2009 tax return Exclusion from wages. How to amend 2009 tax return   You can generally exclude the value of accident or health benefits you provide to an employee from the employee's wages. How to amend 2009 tax return Exception for certain long-term care benefits. How to amend 2009 tax return   You cannot exclude contributions to the cost of long-term care insurance from an employee's wages subject to federal income tax withholding if the coverage is provided through a flexible spending or similar arrangement. How to amend 2009 tax return This is a benefit program that reimburses specified expenses up to a maximum amount that is reasonably available to the employee and is less than five times the total cost of the insurance. How to amend 2009 tax return However, you can exclude these contributions from the employee's wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. How to amend 2009 tax return S corporation shareholders. How to amend 2009 tax return   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the value of accident or health benefits you provide to the employee in the employee's wages subject to federal income tax withholding. How to amend 2009 tax return However, you can exclude the value of these benefits (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. How to amend 2009 tax return Exception for highly compensated employees. How to amend 2009 tax return   If your plan is a self-insured medical reimbursement plan that favors highly compensated employees, you must include all or part of the amounts you pay to these employees in their wages subject to federal income tax withholding. How to amend 2009 tax return However, you can exclude these amounts (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. How to amend 2009 tax return   A self-insured plan is a plan that reimburses your employees for medical expenses not covered by an accident or health insurance policy. How to amend 2009 tax return   A highly compensated employee for this exception is any of the following individuals. How to amend 2009 tax return One of the five highest paid officers. How to amend 2009 tax return An employee who owns (directly or indirectly) more than 10% in value of the employer's stock. How to amend 2009 tax return An employee who is among the highest paid 25% of all employees (other than those who can be excluded from the plan). How to amend 2009 tax return   For more information on this exception, see section 105(h) of the Internal Revenue Code and its regulations. How to amend 2009 tax return COBRA premiums. How to amend 2009 tax return   The exclusion for accident and health benefits applies to amounts you pay to maintain medical coverage for a current or former employee under the Combined Omnibus Budget Reconciliation Act of 1986 (COBRA). How to amend 2009 tax return The exclusion applies regardless of the length of employment, whether you directly pay the premiums or reimburse the former employee for premiums paid, and whether the employee's separation is permanent or temporary. How to amend 2009 tax return Achievement Awards This exclusion applies to the value of any tangible personal property you give to an employee as an award for either length of service or safety achievement. How to amend 2009 tax return The exclusion does not apply to awards of cash, cash equivalents, gift certificates, or other intangible property such as vacations, meals, lodging, tickets to theater or sporting events, stocks, bonds, and other securities. How to amend 2009 tax return The award must meet the requirements for employee achievement awards discussed in chapter 2 of Publication 535, Business Expenses. How to amend 2009 tax return Employee. How to amend 2009 tax return   For this exclusion, treat the following individuals as employees. How to amend 2009 tax return A current employee. How to amend 2009 tax return A former common-law employee you maintain coverage for in consideration of or based on an agreement relating to prior service as an employee. How to amend 2009 tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. How to amend 2009 tax return Exception for S corporation shareholders. How to amend 2009 tax return   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. How to amend 2009 tax return A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. How to amend 2009 tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. How to amend 2009 tax return Exclusion from wages. How to amend 2009 tax return   You can generally exclude the value of achievement awards you give to an employee from the employee's wages if their cost is not more than the amount you can deduct as a business expense for the year. How to amend 2009 tax return The excludable annual amount is $1,600 ($400 for awards that are not “qualified plan awards”). How to amend 2009 tax return See chapter 2 of Publication 535 for more information about the limit on deductions for employee achievement awards. How to amend 2009 tax return    To determine for 2014 whether an achievement award is a “qualified plan award” under the deduction rules described in Publication 535, treat any employee who received more than $115,000 in pay for 2013 as a highly compensated employee. How to amend 2009 tax return   If the cost of awards given to an employee is more than your allowable deduction, include in the employee's wages the larger of the following amounts. How to amend 2009 tax return The part of the cost that is more than your allowable deduction (up to the value of the awards). How to amend 2009 tax return The amount by which the value of the awards exceeds your allowable deduction. How to amend 2009 tax return Exclude the remaining value of the awards from the employee's wages. How to amend 2009 tax return Adoption Assistance An adoption assistance program is a separate written plan of an employer that meets all of the following requirements. How to amend 2009 tax return It benefits employees who qualify under rules set up by you, which do not favor highly compensated employees or their dependents. How to amend 2009 tax return To determine whether your plan meets this test, do not consider employees excluded from your plan who are covered by a collective bargaining agreement, if there is evidence that adoption assistance was a subject of good-faith bargaining. How to amend 2009 tax return It does not pay more than 5% of its payments during the year for shareholders or owners (or their spouses or dependents). How to amend 2009 tax return A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. How to amend 2009 tax return You give reasonable notice of the plan to eligible employees. How to amend 2009 tax return Employees provide reasonable substantiation that payments or reimbursements are for qualifying expenses. How to amend 2009 tax return For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. How to amend 2009 tax return The employee was a 5% owner at any time during the year or the preceding year. How to amend 2009 tax return The employee received more than $115,000 in pay for the preceding year. How to amend 2009 tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. How to amend 2009 tax return You must exclude all payments or reimbursements you make under an adoption assistance program for an employee's qualified adoption expenses from the employee's wages subject to federal income tax withholding. How to amend 2009 tax return However, you cannot exclude these payments from wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. How to amend 2009 tax return For more information, see the Instructions for Form 8839, Qualified Adoption Expenses. How to amend 2009 tax return You must report all qualifying adoption expenses you paid or reimbursed under your adoption assistance program for each employee for the year in box 12 of the employee's Form W-2. How to amend 2009 tax return Use code “T” to identify this amount. How to amend 2009 tax return Exception for S corporation shareholders. How to amend 2009 tax return   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. How to amend 2009 tax return A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. How to amend 2009 tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, including using the benefit as a reduction in distributions to the 2% shareholder. How to amend 2009 tax return Athletic Facilities You can exclude the value of an employee's use of an on-premises gym or other athletic facility you operate from an employee's wages if substantially all use of the facility during the calendar year is by your employees, their spouses, and their dependent children. How to amend 2009 tax return For this purpose, an employee's dependent child is a child or stepchild who is the employee's dependent or who, if both parents are deceased, has not attained the age of 25. How to amend 2009 tax return On-premises facility. How to amend 2009 tax return   The athletic facility must be located on premises you own or lease. How to amend 2009 tax return It does not have to be located on your business premises. How to amend 2009 tax return However, the exclusion does not apply to an athletic facility for residential use, such as athletic facilities that are part of a resort. How to amend 2009 tax return Employee. How to amend 2009 tax return   For this exclusion, treat the following individuals as employees. How to amend 2009 tax return A current employee. How to amend 2009 tax return A former employee who retired or left on disability. How to amend 2009 tax return A widow or widower of an individual who died while an employee. How to amend 2009 tax return A widow or widower of a former employee who retired or left on disability. How to amend 2009 tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. How to amend 2009 tax return A partner who performs services for a partnership. How to amend 2009 tax return De Minimis (Minimal) Benefits You can exclude the value of a de minimis benefit you provide to an employee from the employee's wages. How to amend 2009 tax return A de minimis benefit is any property or service you provide to an employee that has so little value (taking into account how frequently you provide similar benefits to your employees) that accounting for it would be unreasonable or administratively impracticable. How to amend 2009 tax return Cash and cash equivalent fringe benefits (for example, use of gift card, charge card, or credit card), no matter how little, are never excludable as a de minimis benefit, except for occasional meal money or transportation fare. How to amend 2009 tax return Examples of de minimis benefits include the following. How to amend 2009 tax return Personal use of an employer-provided cell phone provided primarily for noncompensatory business purposes. How to amend 2009 tax return See Employer-Provided Cell Phones , later in this section, for details. How to amend 2009 tax return Occasional personal use of a company copying machine if you sufficiently control its use so that at least 85% of its use is for business purposes. How to amend 2009 tax return Holiday gifts, other than cash, with a low fair market value. How to amend 2009 tax return Group-term life insurance payable on the death of an employee's spouse or dependent if the face amount is not more than $2,000. How to amend 2009 tax return Meals. How to amend 2009 tax return See Meals , later in this section, for details. How to amend 2009 tax return Occasional parties or picnics for employees and their guests. How to amend 2009 tax return Occasional tickets for theater or sporting events. How to amend 2009 tax return Transportation fare. How to amend 2009 tax return See Transportation (Commuting) Benefits , later in this section, for details. How to amend 2009 tax return Employee. How to amend 2009 tax return   For this exclusion, treat any recipient of a de minimis benefit as an employee. How to amend 2009 tax return Dependent Care Assistance This exclusion applies to household and dependent care services you directly or indirectly pay for or provide to an employee under a dependent care assistance program that covers only your employees. How to amend 2009 tax return The services must be for a qualifying person's care and must be provided to allow the employee to work. How to amend 2009 tax return These requirements are basically the same as the tests the employee would have to meet to claim the dependent care credit if the employee paid for the services. How to amend 2009 tax return For more information, see Qualifying Person Test and Work-Related Expense Test in Publication 503, Child and Dependent Care Expenses. How to amend 2009 tax return Employee. How to amend 2009 tax return   For this exclusion, treat the following individuals as employees. How to amend 2009 tax return A current employee. How to amend 2009 tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. How to amend 2009 tax return Yourself (if you are a sole proprietor). How to amend 2009 tax return A partner who performs services for a partnership. How to amend 2009 tax return Exclusion from wages. How to amend 2009 tax return   You can exclude the value of benefits you provide to an employee under a dependent care assistance program from the employee's wages if you reasonably believe that the employee can exclude the benefits from gross income. How to amend 2009 tax return   An employee can generally exclude from gross income up to $5,000 of benefits received under a dependent care assistance program each year. How to amend 2009 tax return This limit is reduced to $2,500 for married employees filing separate returns. How to amend 2009 tax return   However, the exclusion cannot be more than the smaller of the earned income of either the employee or employee's spouse. How to amend 2009 tax return Special rules apply to determine the earned income of a spouse who is either a student or not able to care for himself or herself. How to amend 2009 tax return For more information on the earned income limit, see Publication 503. How to amend 2009 tax return Exception for highly compensated employees. How to amend 2009 tax return   You cannot exclude dependent care assistance from the wages of a highly compensated employee unless the benefits provided under the program do not favor highly compensated employees and the program meets the requirements described in section 129(d) of the Internal Revenue Code. How to amend 2009 tax return   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. How to amend 2009 tax return The employee was a 5% owner at any time during the year or the preceding year. How to amend 2009 tax return The employee received more than $115,000 in pay for the preceding year. How to amend 2009 tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. How to amend 2009 tax return Form W-2. How to amend 2009 tax return   Report the value of all dependent care assistance you provide to an employee under a dependent care assistance program in box 10 of the employee's Form W-2. How to amend 2009 tax return Include any amounts you cannot exclude from the employee's wages in boxes 1, 3, and 5. How to amend 2009 tax return Report both the nontaxable portion of assistance (up to $5,000) and any assistance above the amount that is non-taxable to the employee. How to amend 2009 tax return Example. How to amend 2009 tax return   Company A provides a dependent care assistance flexible spending arrangement to its employees through a cafeteria plan. How to amend 2009 tax return In addition, it provides occasional on-site dependent care to its employees at no cost. How to amend 2009 tax return Emily, an employee of company A, had $4,500 deducted from her pay for the dependent care flexible spending arrangement. How to amend 2009 tax return In addition, Emily used the on-site dependent care several times. How to amend 2009 tax return The fair market value of the on-site care was $700. How to amend 2009 tax return Emily's Form W-2 should report $5,200 of dependent care assistance in box 10 ($4,500 flexible spending arrangement plus $700 on-site dependent care). How to amend 2009 tax return Boxes 1, 3, and 5 should include $200 (the amount in excess of the nontaxable assistance), and applicable taxes should be withheld on that amount. How to amend 2009 tax return Educational Assistance This exclusion applies to educational assistance you provide to employees under an educational assistance program. How to amend 2009 tax return The exclusion also applies to graduate level courses. How to amend 2009 tax return Educational assistance means amounts you pay or incur for your employees' education expenses. How to amend 2009 tax return These expenses generally include the cost of books, equipment, fees, supplies, and tuition. How to amend 2009 tax return However, these expenses do not include the cost of a course or other education involving sports, games, or hobbies, unless the education: Has a reasonable relationship to your business, or Is required as part of a degree program. How to amend 2009 tax return Education expenses do not include the cost of tools or supplies (other than textbooks) your employee is allowed to keep at the end of the course. How to amend 2009 tax return Nor do they include the cost of lodging, meals, or transportation. How to amend 2009 tax return Educational assistance program. How to amend 2009 tax return   An educational assistance program is a separate written plan that provides educational assistance only to your employees. How to amend 2009 tax return The program qualifies only if all of the following tests are met. How to amend 2009 tax return The program benefits employees who qualify under rules set up by you that do not favor highly compensated employees. How to amend 2009 tax return To determine whether your program meets this test, do not consider employees excluded from your program who are covered by a collective bargaining agreement if there is evidence that educational assistance was a subject of good-faith bargaining. How to amend 2009 tax return The program does not provide more than 5% of its benefits during the year for shareholders or owners. How to amend 2009 tax return A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. How to amend 2009 tax return The program does not allow employees to choose to receive cash or other benefits that must be included in gross income instead of educational assistance. How to amend 2009 tax return You give reasonable notice of the program to eligible employees. How to amend 2009 tax return Your program can cover former employees if their employment is the reason for the coverage. How to amend 2009 tax return   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. How to amend 2009 tax return The employee was a 5% owner at any time during the year or the preceding year. How to amend 2009 tax return The employee received more than $115,000 in pay for the preceding year. How to amend 2009 tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. How to amend 2009 tax return Employee. How to amend 2009 tax return   For this exclusion, treat the following individuals as employees. How to amend 2009 tax return A current employee. How to amend 2009 tax return A former employee who retired, left on disability, or was laid off. How to amend 2009 tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. How to amend 2009 tax return Yourself (if you are a sole proprietor). How to amend 2009 tax return A partner who performs services for a partnership. How to amend 2009 tax return Exclusion from wages. How to amend 2009 tax return   You can exclude up to $5,250 of educational assistance you provide to an employee under an educational assistance program from the employee's wages each year. How to amend 2009 tax return Assistance over $5,250. How to amend 2009 tax return   If you do not have an educational assistance plan, or you provide an employee with assistance exceeding $5,250, you must include the value of these benefits as wages, unless the benefits are working condition benefits. How to amend 2009 tax return Working condition benefits may be excluded from wages. How to amend 2009 tax return Property or a service provided is a working condition benefit to the extent that if the employee paid for it, the amount paid would have been deductible as a business or depreciation expense. How to amend 2009 tax return See Working Condition Benefits , later, in this section. How to amend 2009 tax return Employee Discounts This exclusion applies to a price reduction you give an employee on property or services you offer to customers in the ordinary course of the line of business in which the employee performs substantial services. How to amend 2009 tax return However, it does not apply to discounts on real property or discounts on personal property of a kind commonly held for investment (such as stocks or bonds). How to amend 2009 tax return Employee. How to amend 2009 tax return   For this exclusion, treat the following individuals as employees. How to amend 2009 tax return A current employee. How to amend 2009 tax return A former employee who retired or left on disability. How to amend 2009 tax return A widow or widower of an individual who died while an employee. How to amend 2009 tax return A widow or widower of an employee who retired or left on disability. How to amend 2009 tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. How to amend 2009 tax return A partner who performs services for a partnership. How to amend 2009 tax return Exclusion from wages. How to amend 2009 tax return   You can generally exclude the value of an employee discount you provide an employee from the employee's wages, up to the following limits. How to amend 2009 tax return For a discount on services, 20% of the price you charge nonemployee customers for the service. How to amend 2009 tax return For a discount on merchandise or other property, your gross profit percentage times the price you charge nonemployee customers for the property. How to amend 2009 tax return   Determine your gross profit percentage in the line of business based on all property you offer to customers (including employee customers) and your experience during the tax year immediately before the tax year in which the discount is available. How to amend 2009 tax return To figure your gross profit percentage, subtract the total cost of the property from the total sales price of the property and divide the result by the total sales price of the property. How to amend 2009 tax return Exception for highly compensated employees. How to amend 2009 tax return   You cannot exclude from the wages of a highly compensated employee any part of the value of a discount that is not available on the same terms to one of the following groups. How to amend 2009 tax return All of your employees. How to amend 2009 tax return A group of employees defined under a reasonable classification you set up that does not favor highly compensated employees. How to amend 2009 tax return   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. How to amend 2009 tax return The employee was a 5% owner at any time during the year or the preceding year. How to amend 2009 tax return The employee received more than $115,000 in pay for the preceding year. How to amend 2009 tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. How to amend 2009 tax return Employee Stock Options There are three kinds of stock options—incentive stock options, employee stock purchase plan options, and nonstatutory (nonqualified) stock options. How to amend 2009 tax return Wages for social security, Medicare, and federal unemployment (FUTA) taxes do not include remuneration resulting from the exercise, after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or from any disposition of stock acquired by exercising such an option. How to amend 2009 tax return The IRS will not apply these taxes to an exercise before October 23, 2004, of an incentive stock option or an employee stock purchase plan option or to a disposition of stock acquired by such exercise. How to amend 2009 tax return Additionally, federal income tax withholding is not required on the income resulting from a disqualifying disposition of stock acquired by the exercise after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or on income equal to the discount portion of stock acquired by the exercise, after October 22, 2004, of an employee stock purchase plan option resulting from any disposition of the stock. How to amend 2009 tax return The IRS will not apply federal income tax withholding upon the disposition of stock acquired by the exercise, before October 23, 2004, of an incentive stock option or an employee stock purchase plan option. How to amend 2009 tax return However, the employer must report as income in box 1 of Form W-2, (a) the discount portion of stock acquired by the exercise of an employee stock purchase plan option upon disposition of the stock, and (b) the spread (between the exercise price and the fair market value of the stock at the time of exercise) upon a disqualifying disposition of stock acquired by the exercise of an incentive stock option or an employee stock purchase plan option. How to amend 2009 tax return An employer must report the excess of the fair market value of stock received upon exercise of a nonstatutory stock option over the amount paid for the stock option on Form W-2 in boxes 1, 3 (up to the social security wage base), 5, and in box 12 using the code “V. How to amend 2009 tax return ” See Regulations section 1. How to amend 2009 tax return 83-7. How to amend 2009 tax return An employee who transfers his or her interest in nonstatutory stock options to the employee's former spouse incident to a divorce is not required to include an amount in gross income upon the transfer. How to amend 2009 tax return The former spouse, rather than the employee, is required to include an amount in gross income when the former spouse exercises the stock options. How to amend 2009 tax return See Revenue Ruling 2002-22 and Revenue Ruling 2004-60 for details. How to amend 2009 tax return You can find Revenue Ruling 2002-22 on page 849 of Internal Revenue Bulletin 2002-19 at www. How to amend 2009 tax return irs. How to amend 2009 tax return gov/pub/irs-irbs/irb02-19. How to amend 2009 tax return pdf. How to amend 2009 tax return See Revenue Ruling 2004-60, 2004-24 I. How to amend 2009 tax return R. How to amend 2009 tax return B. How to amend 2009 tax return 1051, available at www. How to amend 2009 tax return irs. How to amend 2009 tax return gov/irb/2004-24_IRB/ar13. How to amend 2009 tax return html. How to amend 2009 tax return For more information about employee stock options, see sections 421, 422, and 423 of the Internal Revenue Code and their related regulations. How to amend 2009 tax return Employer-Provided Cell Phones The value of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a working condition fringe benefit. How to amend 2009 tax return Personal use of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a de minimis fringe benefit. How to amend 2009 tax return For the rules relating to these types of benefits, see De Minimis (Minimal) Benefits , earlier in this section, and Working Condition Benefits , later in this section. How to amend 2009 tax return Noncompensatory business purposes. How to amend 2009 tax return   You provide a cell phone primarily for noncompensatory business purposes if there are substantial business reasons for providing the cell phone. How to amend 2009 tax return Examples of substantial business reasons include the employer's: Need to contact the employee at all times for work-related emergencies, Requirement that the employee be available to speak with clients at times when the employee is away from the office, and Need to speak with clients located in other time zones at times outside the employee's normal workday. How to amend 2009 tax return Cell phones provided to promote goodwill, boost morale, or attract prospective employees. How to amend 2009 tax return   You cannot exclude from an employee's wages the value of a cell phone provided to promote goodwill of an employee, to attract a prospective employee, or as a means of providing additional compensation to an employee. How to amend 2009 tax return Additional information. How to amend 2009 tax return   For additional information on the tax treatment of employer-provided cell phones, see Notice 2011-72, 2011-38 I. How to amend 2009 tax return R. How to amend 2009 tax return B. How to amend 2009 tax return 407, available at  www. How to amend 2009 tax return irs. How to amend 2009 tax return gov/irb/2011-38_IRB/ar07. How to amend 2009 tax return html. How to amend 2009 tax return Group-Term Life Insurance Coverage This exclusion applies to life insurance coverage that meets all the following conditions. How to amend 2009 tax return It provides a general death benefit that is not included in income. How to amend 2009 tax return You provide it to a group of employees. How to amend 2009 tax return See The 10-employee rule , later. How to amend 2009 tax return It provides an amount of insurance to each employee based on a formula that prevents individual selection. How to amend 2009 tax return This formula must use factors such as the employee's age, years of service, pay, or position. How to amend 2009 tax return You provide it under a policy you directly or indirectly carry. How to amend 2009 tax return Even if you do not pay any of the policy's cost, you are considered to carry it if you arrange for payment of its cost by your employees and charge at least one employee less than, and at least one other employee more than, the cost of his or her insurance. How to amend 2009 tax return Determine the cost of the insurance, for this purpose, as explained under Coverage over the limit , later. How to amend 2009 tax return Group-term life insurance does not include the following insurance. How to amend 2009 tax return Insurance that does not provide general death benefits, such as travel insurance or a policy providing only accidental death benefits. How to amend 2009 tax return Life insurance on the life of your employee's spouse or dependent. How to amend 2009 tax return However, you may be able to exclude the cost of this insurance from the employee's wages as a de minimis benefit. How to amend 2009 tax return See De Minimis (Minimal) Benefits , earlier in this section. How to amend 2009 tax return Insurance provided under a policy that provides a permanent benefit (an economic value that extends beyond 1 policy year, such as paid-up or cash surrender value), unless certain requirements are met. How to amend 2009 tax return See Regulations section 1. How to amend 2009 tax return 79-1 for details. How to amend 2009 tax return Employee. How to amend 2009 tax return   For this exclusion, treat the following individuals as employees. How to amend 2009 tax return A current common-law employee. How to amend 2009 tax return A full-time life insurance agent who is a current statutory employee. How to amend 2009 tax return An individual who was formerly your employee under (1) or (2). How to amend 2009 tax return A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction and control. How to amend 2009 tax return Exception for S corporation shareholders. How to amend 2009 tax return   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. How to amend 2009 tax return A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. How to amend 2009 tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. How to amend 2009 tax return The 10-employee rule. How to amend 2009 tax return   Generally, life insurance is not group-term life insurance unless you provide it to at least 10 full-time employees at some time during the year. How to amend 2009 tax return   For this rule, count employees who choose not to receive the insurance unless, to receive it, they must contribute to the cost of benefits other than the group-term life insurance. How to amend 2009 tax return For example, count an employee who could receive insurance by paying part of the cost, even if that employee chooses not to receive it. How to amend 2009 tax return However, do not count an employee who must pay part or all of the cost of permanent benefits to get insurance, unless that employee chooses to receive it. How to amend 2009 tax return A permanent benefit is an economic value extending beyond one policy year (for example, a paid-up or cash-surrender value) that is provided under a life insurance policy. How to amend 2009 tax return Exceptions. How to amend 2009 tax return   Even if you do not meet the 10-employee rule, two exceptions allow you to treat insurance as group-term life insurance. How to amend 2009 tax return   Under the first exception, you do not have to meet the 10-employee rule if all the following conditions are met. How to amend 2009 tax return If evidence that the employee is insurable is required, it is limited to a medical questionnaire (completed by the employee) that does not require a physical. How to amend 2009 tax return You provide the insurance to all your full-time employees or, if the insurer requires the evidence mentioned in (1), to all full-time employees who provide evidence the insurer accepts. How to amend 2009 tax return You figure the coverage based on either a uniform percentage of pay or the insurer's coverage brackets that meet certain requirements. How to amend 2009 tax return See Regulations section 1. How to amend 2009 tax return 79-1 for details. How to amend 2009 tax return   Under the second exception, you do not have to meet the 10-employee rule if all the following conditions are met. How to amend 2009 tax return You provide the insurance under a common plan covering your employees and the employees of at least one other employer who is not related to you. How to amend 2009 tax return The insurance is restricted to, but mandatory for, all your employees who belong to, or are represented by, an organization (such as a union) that carries on substantial activities besides obtaining insurance. How to amend 2009 tax return Evidence of whether an employee is insurable does not affect an employee's eligibility for insurance or the amount of insurance that employee gets. How to amend 2009 tax return   To apply either exception, do not consider employees who were denied insurance for any of the following reasons. How to amend 2009 tax return They were 65 or older. How to amend 2009 tax return They customarily work 20 hours or less a week or 5 months or less in a calendar year. How to amend 2009 tax return They have not been employed for the waiting period given in the policy. How to amend 2009 tax return This waiting period cannot be more than 6 months. How to amend 2009 tax return Exclusion from wages. How to amend 2009 tax return   You can generally exclude the cost of up to $50,000 of group-term life insurance from the wages of an insured employee. How to amend 2009 tax return You can exclude the same amount from the employee's wages when figuring social security and Medicare taxes. How to amend 2009 tax return In addition, you do not have to withhold federal income tax or pay FUTA tax on any group-term life insurance you provide to an employee. How to amend 2009 tax return Coverage over the limit. How to amend 2009 tax return   You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. How to amend 2009 tax return Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. How to amend 2009 tax return Also, show it in box 12 with code “C. How to amend 2009 tax return ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. How to amend 2009 tax return   Figure the monthly cost of the insurance to include in the employee's wages by multiplying the number of thousands of dollars of all insurance coverage over $50,000 (figured to the nearest $100) by the cost shown in Table 2-2. How to amend 2009 tax return For all coverage provided within the calendar year, use the employee's age on the last day of the employee's tax year. How to amend 2009 tax return You must prorate the cost from the table if less than a full month of coverage is involved. How to amend 2009 tax return Table 2-2. How to amend 2009 tax return Cost Per $1,000 of Protection For 1 Month Age Cost Under 25 $ . How to amend 2009 tax return 05 25 through 29 . How to amend 2009 tax return 06 30 through 34 . How to amend 2009 tax return 08 35 through 39 . How to amend 2009 tax return 09 40 through 44 . How to amend 2009 tax return 10 45 through 49 . How to amend 2009 tax return 15 50 through 54 . How to amend 2009 tax return 23 55 through 59 . How to amend 2009 tax return 43 60 through 64 . How to amend 2009 tax return 66 65 through 69 1. How to amend 2009 tax return 27 70 and older 2. How to amend 2009 tax return 06 You figure the total cost to include in the employee's wages by multiplying the monthly cost by the number of full months' coverage at that cost. How to amend 2009 tax return Example. How to amend 2009 tax return Tom's employer provides him with group-term life insurance coverage of $200,000. How to amend 2009 tax return Tom is 45 years old, is not a key employee, and pays $100 per year toward the cost of the insurance. How to amend 2009 tax return Tom's employer must include $170 in his wages. How to amend 2009 tax return The $200,000 of insurance coverage is reduced by $50,000. How to amend 2009 tax return The yearly cost of $150,000 of coverage is $270 ($. How to amend 2009 tax return 15 x 150 x 12), and is reduced by the $100 Tom pays for the insurance. How to amend 2009 tax return The employer includes $170 in boxes 1, 3, and 5 of Tom's Form W-2. How to amend 2009 tax return The employer also enters $170 in box 12 with code “C. How to amend 2009 tax return ” Coverage for dependents. How to amend 2009 tax return   Group-term life insurance coverage paid by the employer for the spouse or dependents of an employee may be excludable from income as a de minimis fringe benefit if the face amount is not more than $2,000. How to amend 2009 tax return If the face amount is greater than $2,000, the entire cost of the dependent coverage must be included in income unless the amount over $2,000 is purchased with employee contributions on an after-tax basis. How to amend 2009 tax return The cost of the insurance is determined by using Table 2-2. How to amend 2009 tax return Former employees. How to amend 2009 tax return   When group-term life insurance over $50,000 is provided to an employee (including retirees) after his or her termination, the employee share of social security and Medicare taxes on that period of coverage is paid by the former employee with his or her tax return and is not collected by the employer. How to amend 2009 tax return You are not required to collect those taxes. How to amend 2009 tax return Use the table above to determine the amount of social security and Medicare taxes owed by the former employee for coverage provided after separation from service. How to amend 2009 tax return Report those uncollected amounts separately in box 12 of Form W-2 using codes “M” and “N. How to amend 2009 tax return ” See the General Instructions for Forms W-2 and W-3 and the Instructions for Form 941. How to amend 2009 tax return Exception for key employees. How to amend 2009 tax return   Generally, if your group-term life insurance plan favors key employees as to participation or benefits, you must include the entire cost of the insurance in your key employees' wages. How to amend 2009 tax return This exception generally does not apply to church plans. How to amend 2009 tax return When figuring social security and Medicare taxes, you must also include the entire cost in the employees' wages. How to amend 2009 tax return Include the cost in boxes 1, 3, and 5 of Form W-2. How to amend 2009 tax return However, you do not have to withhold federal income tax or pay FUTA tax on the cost of any group-term life insurance you provide to an employee. How to amend 2009 tax return   For this purpose, the cost of the insurance is the greater of the following amounts. How to amend 2009 tax return The premiums you pay for the employee's insurance. How to amend 2009 tax return See Regulations section 1. How to amend 2009 tax return 79-4T(Q&A 6) for more information. How to amend 2009 tax return The cost you figure using Table 2-2. How to amend 2009 tax return   For this exclusion, a key employee during 2014 is an employee or former employee who is one of the following individuals. How to amend 2009 tax return See section 416(i) of the Internal Revenue Code for more information. How to amend 2009 tax return An officer having annual pay of more than $170,000. How to amend 2009 tax return An individual who for 2014 was either of the following. How to amend 2009 tax return A 5% owner of your business. How to amend 2009 tax return A 1% owner of your business whose annual pay was more than $150,000. How to amend 2009 tax return   A former employee who was a key employee upon retirement or separation from service is also a key employee. How to amend 2009 tax return   Your plan does not favor key employees as to participation if at least one of the following is true. How to amend 2009 tax return It benefits at least 70% of your employees. How to amend 2009 tax return At least 85% of the participating employees are not key employees. How to amend 2009 tax return It benefits employees who qualify under a set of rules you set up that do not favor key employees. How to amend 2009 tax return   Your plan meets this participation test if it is part of a cafeteria plan (discussed in section 1) and it meets the participation test for those plans. How to amend 2009 tax return   When applying this test, do not consider employees who: Have not completed 3 years of service, Are part-time or seasonal, Are nonresident aliens who receive no U. How to amend 2009 tax return S. How to amend 2009 tax return source earned income from you, or Are not included in the plan but are in a unit of employees covered by a collective bargaining agreement, if the benefits provided under the plan were the subject of good-faith bargaining between you and employee representatives. How to amend 2009 tax return   Your plan does not favor key employees as to benefits if all benefits available to participating key employees are also available to all other participating employees. How to amend 2009 tax return Your plan does not favor key employees just because the amount of insurance you provide to your employees is uniformly related to their pay. How to amend 2009 tax return S corporation shareholders. How to amend 2009 tax return   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the cost of all group-term life insurance coverage you provide the 2% shareholder in his or her wages. How to amend 2009 tax return When figuring social security and Medicare taxes, you must also include the cost of this coverage in the 2% shareholder's wages. How to amend 2009 tax return Include the cost in boxes 1, 3, and 5 of Form W-2. How to amend 2009 tax return However, you do not have to withhold federal income tax or pay federal unemployment tax on the cost of any group-term life insurance coverage you provide to the 2% shareholder. How to amend 2009 tax return Health Savings Accounts A Health Savings Account (HSA) is an account owned by a qualified individual who is generally your employee or former employee. How to amend 2009 tax return Any contributions that you make to an HSA become the employee's property and cannot be withdrawn by you. How to amend 2009 tax return Contributions to the account are used to pay current or future medical expenses of the account owner, his or her spouse, and any qualified dependent. How to amend 2009 tax return The medical expenses must not be reimbursable by insurance or other sources and their payment from HSA funds (distribution) will not give rise to a medical expense deduction on the individual's federal income tax return. How to amend 2009 tax return For more information about HSAs, visit the Department of Treasury's website at www. How to amend 2009 tax return treasury. How to amend 2009 tax return gov and enter “HSA” in the search box. How to amend 2009 tax return Eligibility. How to amend 2009 tax return   A qualified individual must be covered by a High Deductible Health Plan (HDHP) and not be covered by other health insurance except for permitted insurance listed under section 223(c)(3) or insurance for accidents, disability, dental care, vision care, or long-term care. How to amend 2009 tax return For calendar year 2014, a qualifying HDHP must have a deductible of at least $1,250 for self-only coverage or $2,500 for family coverage and must limit annual out-of-pocket expenses of the beneficiary to $6,350 for self-only coverage and $12,700 for family coverage. How to amend 2009 tax return   There are no income limits that restrict an individual's eligibility to contribute to an HSA nor is there a requirement that the account owner have earned income to make a contribution. How to amend 2009 tax return Exceptions. How to amend 2009 tax return   An individual is not a qualified individual if he or she can be claimed as a dependent on another person's tax return. How to amend 2009 tax return Also, an employee's participation in a health flexible spending arrangement (FSA) or health reimbursement arrangement (HRA) generally disqualifies the individual (and employer) from making contributions to his or her HSA. How to amend 2009 tax return However, an individual may qualify to participate in an HSA if he or she is participating in only a limited-purpose FSA or HRA or a post-deductible FSA. How to amend 2009 tax return For more information, see Other employee health plans in Publication 969. How to amend 2009 tax return Employer contributions. How to amend 2009 tax return   Up to specified dollar limits, cash contributions to the HSA of a qualified individual (determined monthly) are exempt from federal income tax withholding, social security tax, Medicare tax, and FUTA tax. How to amend 2009 tax return For 2014, you can contribute up to $3,300 for self-only coverage or $6,550 for family coverage to a qualified individual's HSA. How to amend 2009 tax return   The contribution amounts listed above are increased by $1,000 for a qualified individual who is age 55 or older at any time during the year. How to amend 2009 tax return For two qualified individuals who are married to each other and who each are age 55 or older at any time during the year, each spouse's contribution limit is increased by $1,000 provided each spouse has a separate HSA. How to amend 2009 tax return No contributions can be made to an individual's HSA after he or she becomes enrolled in Medicare Part A or Part B. How to amend 2009 tax return Nondiscrimination rules. How to amend 2009 tax return    Your contribution amount to an employee's HSA must be comparable for all employees who have comparable coverage during the same period. How to amend 2009 tax return Otherwise, there will be an excise tax equal to 35% of the amount you contributed to all employees' HSAs. How to amend 2009 tax return   For guidance on employer comparable contributions to HSAs under section 4980G in instances where an employee has not established an HSA by December 31 and in instances where an employer accelerates contributions for the calendar year for employees who have incurred qualified medical expenses, see Regulations section 54. How to amend 2009 tax return 4980G-4. How to amend 2009 tax return Exception. How to amend 2009 tax return   The Tax Relief and Health Care Act of 2006 allows employers to make larger HSA contributions for a nonhighly compensated employee than for a highly compensated employee. How to amend 2009 tax return A highly compensated employee for 2014 is an employee who meets either of the following tests. How to amend 2009 tax return The employee was a 5% owner at any time during the year or the preceding year. How to amend 2009 tax return The employee received more than $115,000 in pay for the preceding year. How to amend 2009 tax return You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. How to amend 2009 tax return Partnerships and S corporations. How to amend 2009 tax return   Partners and 2% shareholders of an S corporation are not eligible for salary reduction (pre-tax) contributions to an HSA. How to amend 2009 tax return Employer contributions to the HSA of a bona fide partner or 2% shareholder are treated as distributions or guaranteed payments as determined by the facts and circumstances. How to amend 2009 tax return Cafeteria plans. How to amend 2009 tax return   You may contribute to an employee's HSA using a cafeteria plan and your contributions are not subject to the statutory comparability rules. How to amend 2009 tax return However, cafeteria plan nondiscrimination rules still apply. How to amend 2009 tax return For example, contributions under a cafeteria plan to employee HSAs cannot be greater for higher-paid employees than they are for lower-paid employees. How to amend 2009 tax return Contributions that favor lower-paid employees are not prohibited. How to amend 2009 tax return Reporting requirements. How to amend 2009 tax return   You must report your contributions to an employee's HSA in box 12 of Form W-2 using code “W. How to amend 2009 tax return ” The trustee or custodian of the HSA, generally a bank or insurance company, reports distributions from the HSA using Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA. How to amend 2009 tax return Lodging on Your Business Premises You can exclude the value of lodging you furnish to an employee from the employee's wages if it meets the following tests. How to amend 2009 tax return It is furnished on your business premises. How to amend 2009 tax return It is furnished for your convenience. How to amend 2009 tax return The employee must accept it as a condition of employment. How to amend 2009 tax return Different tests may apply to lodging furnished by educational institutions. How to amend 2009 tax return See section 119(d) of the Internal Revenue Code for details. How to amend 2009 tax return The exclusion does not apply if you allow your employee to choose to receive additional pay instead of lodging. How to amend 2009 tax return On your business premises. How to amend 2009 tax return   For this exclusion, your business premises is generally your employee's place of work. How to amend 2009 tax return For special rules that apply to lodging furnished in a camp located in a foreign country, see section 119(c) of the Internal Revenue Code and its regulations. How to amend 2009 tax return For your convenience. How to amend 2009 tax return   Whether or not you furnish lodging for your convenience as an employer depends on all the facts and circumstances. How to amend 2009 tax return You furnish the lodging to your employee for your convenience if you do this for a substantial business reason other than to provide the employee with additional pay. How to amend 2009 tax return This is true even if a law or an employment contract provides that the lodging is furnished as pay. How to amend 2009 tax return However, a written statement that the lodging is furnished for your convenience is not sufficient. How to amend 2009 tax return Condition of employment. How to amend 2009 tax return   Lodging meets this test if you require your employees to accept the lodging because they need to live on your business premises to be able to properly perform their duties. How to amend 2009 tax return Examples include employees who must be available at all times and employees who could not perform their required duties without being furnished the lodging. How to amend 2009 tax return   It does not matter whether you must furnish the lodging as pay under the terms of an employment contract or a law fixing the terms of employment. How to amend 2009 tax return Example. How to amend 2009 tax return A hospital gives Joan, an employee of the hospital, the choice of living at the hospital free of charge or living elsewhere and receiving a cash allowance in addition to her regular salary. How to amend 2009 tax return If Joan chooses to live at the hospital, the hospital cannot exclude the value of the lodging from her wages because she is not required to live at the hospital to properly perform the duties of her employment. How to amend 2009 tax return S corporation shareholders. How to amend 2009 tax return   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. How to amend 2009 tax return A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. How to amend 2009 tax return Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. How to amend 2009 tax return Meals This section discusses the exclusion rules that apply to de minimis meals and meals on your business premises. How to amend 2009 tax return De Minimis Meals You can exclude any occasional meal or meal money you provide to an employee if it has so little value (taking into account how frequently you provide meals to your employees) that accounting for it would be unreasonable or administratively impracticable. How to amend 2009 tax return The exclusion applies, for example, to the following items. How to amend 2009 tax return Coffee, doughnuts, or soft drinks. How to amend 2009 tax return Occasional meals or meal money provided to enable an employee to work overtime. How to amend 2009 tax return However, the exclusion does not apply to meal money figured on the basis of hours worked. How to amend 2009 tax return Occasional parties or picnics for employees and their guests. How to amend 2009 tax return This exclusion also applies to meals you provide at an employer-operated eating facility for employees if the annual revenue from the facility equals or exceeds the direct costs of the facility. How to amend 2009 tax return For this purpose, your revenue from providing a meal is considered equal to the facility's direct operating costs to provide that meal if its value can be excluded from an employee's wages as explained under Meals on Your Business Premises , later. How to amend 2009 tax return If food or beverages you furnish to employees qualify as a de minimis benefit, you can deduct their full cost. How to amend 2009 tax return The 50% limit on deductions for the cost of meals does not apply. How to amend 2009 tax return The deduction limit on meals is discussed in chapter 2 of Publication 535. How to amend 2009 tax return Employee. How to amend 2009 tax return   For this exclusion, treat any recipient of a de minimis meal as