Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How To Amend A 2010 Tax Return

Tax Form 20112007 Income Tax Online1040ez GovFree H & R Block FilingHow To File An AmendmentH And R Block E FileCan I Still File My 2012 Taxes OnlineIrs Form 1040 Ez 2013Free Online TaxHow To File An Amended ReturnIrs1040ezCan You E File An Amended ReturnFree Filing Of State Taxes OnlineHow To Fill Out A 1040ez2011 Irs Form 5329Federal Income Tax ExtensionFree Downloadable Irs Tax FormsDo State Taxes For Free1040exFreestatetaxesFederal Tax Amendment FormH&r Block Tax Returns1040 Schedule A Tax FormTurbo Tax 1040nrAmended State Tax FormsIncome Tax Preparation SeniorsFree Tax PreparationH&r Free FederalWhere File Amended 1040xAmend Tax ReturnH&r Block 2011 TaxesTax Planning Us 2005 TaxesTaxact Com 2011How To File An Amended Tax Return For 2012Federal Income Tax Forms 2011Tax For MilitaryForm 1040xHow To File A Tax AmendmentTax Forms For 2012File Your State Taxes Free

How To Amend A 2010 Tax Return

How to amend a 2010 tax return Publication 526 - Main Content Table of Contents Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Expenses of Whaling Captains Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions to Donor-Advised Funds Partial Interest in Property Contributions of PropertyContributions Subject to Special Rules Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value Penalty When To DeductChecks. How to amend a 2010 tax return Text message. How to amend a 2010 tax return Credit card. How to amend a 2010 tax return Pay-by-phone account. How to amend a 2010 tax return Stock certificate. How to amend a 2010 tax return Promissory note. How to amend a 2010 tax return Option. How to amend a 2010 tax return Borrowed funds. How to amend a 2010 tax return Conditional gift. How to amend a 2010 tax return Limits on Deductions50% Limit 30% Limit Special 30% Limit for Capital Gain Property 20% Limit Special 50% Limit for Qualified Conservation Contributions How To Figure Your Deduction When Limits Apply Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To ReportReporting expenses for student living with you. How to amend a 2010 tax return Total deduction over $500. How to amend a 2010 tax return Deduction over $5,000 for one item. How to amend a 2010 tax return Vehicle donations. How to amend a 2010 tax return Clothing and household items not in good used condition. How to amend a 2010 tax return Easement on building in historic district. How to amend a 2010 tax return Deduction over $500,000. How to amend a 2010 tax return How To Get Tax HelpLow Income Taxpayer Clinics Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. How to amend a 2010 tax return Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. How to amend a 2010 tax return How to check whether an organization can receive deductible charitable contributions. How to amend a 2010 tax return   You can ask any organization whether it is a qualified organization, and most will be able to tell you. How to amend a 2010 tax return Or go to IRS. How to amend a 2010 tax return gov. How to amend a 2010 tax return Click on “Tools” and then on “Exempt Organizations Select Check” (www. How to amend a 2010 tax return irs. How to amend a 2010 tax return gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). How to amend a 2010 tax return This online tool will enable you to search for qualified organizations. How to amend a 2010 tax return You can also call the IRS to find out if an organization is qualified. How to amend a 2010 tax return Call 1-877-829-5500. How to amend a 2010 tax return People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. How to amend a 2010 tax return Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. How to amend a 2010 tax return gsa. How to amend a 2010 tax return gov/fedrelay. How to amend a 2010 tax return Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. How to amend a 2010 tax return A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). How to amend a 2010 tax return It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. How to amend a 2010 tax return Certain organizations that foster national or international amateur sports competition also qualify. How to amend a 2010 tax return War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). How to amend a 2010 tax return Domestic fraternal societies, orders, and associations operating under the lodge system. How to amend a 2010 tax return (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. How to amend a 2010 tax return ) Certain nonprofit cemetery companies or corporations. How to amend a 2010 tax return (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. How to amend a 2010 tax return ) The United States or any state, the District of Columbia, a U. How to amend a 2010 tax return S. How to amend a 2010 tax return possession (including Puerto Rico), a political subdivision of a state or U. How to amend a 2010 tax return S. How to amend a 2010 tax return possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. How to amend a 2010 tax return (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. How to amend a 2010 tax return ) Example 1. How to amend a 2010 tax return You contribute cash to your city's police department to be used as a reward for information about a crime. How to amend a 2010 tax return The city police department is a qualified organization, and your contribution is for a public purpose. How to amend a 2010 tax return You can deduct your contribution. How to amend a 2010 tax return Example 2. How to amend a 2010 tax return You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. How to amend a 2010 tax return Because the trust fund is part of the U. How to amend a 2010 tax return S. How to amend a 2010 tax return Government, you contributed to a qualified organization. How to amend a 2010 tax return You can deduct your contribution. How to amend a 2010 tax return Examples. How to amend a 2010 tax return   The following list gives some examples of qualified organizations. How to amend a 2010 tax return Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. How to amend a 2010 tax return Most nonprofit charitable organizations such as the American Red Cross and the United Way. How to amend a 2010 tax return Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. How to amend a 2010 tax return This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. How to amend a 2010 tax return However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . How to amend a 2010 tax return Nonprofit hospitals and medical research organizations. How to amend a 2010 tax return Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. How to amend a 2010 tax return Nonprofit volunteer fire companies. How to amend a 2010 tax return Nonprofit organizations that develop and maintain public parks and recreation facilities. How to amend a 2010 tax return Civil defense organizations. How to amend a 2010 tax return Canadian charities. How to amend a 2010 tax return   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. How to amend a 2010 tax return To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. How to amend a 2010 tax return See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. How to amend a 2010 tax return Mexican charities. How to amend a 2010 tax return   Under the U. How to amend a 2010 tax return S. How to amend a 2010 tax return -Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U. How to amend a 2010 tax return S. How to amend a 2010 tax return law. How to amend a 2010 tax return To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. How to amend a 2010 tax return The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. How to amend a 2010 tax return Israeli charities. How to amend a 2010 tax return   Under the U. How to amend a 2010 tax return S. How to amend a 2010 tax return -Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U. How to amend a 2010 tax return S. How to amend a 2010 tax return law. How to amend a 2010 tax return To deduct your contribution to an Israeli charity, you must have income from sources in Israel. How to amend a 2010 tax return The limits described in Limits on Deductions , later, apply. How to amend a 2010 tax return The deduction is also limited to 25% of your adjusted gross income from Israeli sources. How to amend a 2010 tax return Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. How to amend a 2010 tax return A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. How to amend a 2010 tax return The contributions must be made to a qualified organization and not set aside for use by a specific person. How to amend a 2010 tax return If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. How to amend a 2010 tax return See Contributions of Property , later. How to amend a 2010 tax return Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. How to amend a 2010 tax return In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. How to amend a 2010 tax return See Limits on Deductions , later. How to amend a 2010 tax return Table 1 in this publication gives examples of contributions you can and cannot deduct. How to amend a 2010 tax return Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. How to amend a 2010 tax return Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. How to amend a 2010 tax return If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. How to amend a 2010 tax return For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. How to amend a 2010 tax return Example 1. How to amend a 2010 tax return You pay $65 for a ticket to a dinner-dance at a church. How to amend a 2010 tax return Your entire $65 payment goes to the church. How to amend a 2010 tax return The ticket to the dinner-dance has a fair market value of $25. How to amend a 2010 tax return When you buy your ticket, you know its value is less than your payment. How to amend a 2010 tax return To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). How to amend a 2010 tax return You can deduct $40 as a charitable contribution to the church. How to amend a 2010 tax return Example 2. How to amend a 2010 tax return At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. How to amend a 2010 tax return The amount you pay is no more than the fair rental value. How to amend a 2010 tax return You have not made a deductible charitable contribution. How to amend a 2010 tax return Athletic events. How to amend a 2010 tax return   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. How to amend a 2010 tax return   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. How to amend a 2010 tax return Subtract the price of the tickets from your payment. How to amend a 2010 tax return You can deduct 80% of the remaining amount as a charitable contribution. How to amend a 2010 tax return Example 1. How to amend a 2010 tax return You pay $300 a year for membership in a university's athletic scholarship program. How to amend a 2010 tax return The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. How to amend a 2010 tax return You can deduct $240 (80% of $300) as a charitable contribution. How to amend a 2010 tax return Example 2. How to amend a 2010 tax return The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. How to amend a 2010 tax return You must subtract the usual price of a ticket ($120) from your $300 payment. How to amend a 2010 tax return The result is $180. How to amend a 2010 tax return Your deductible charitable contribution is $144 (80% of $180). How to amend a 2010 tax return Charity benefit events. How to amend a 2010 tax return   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. How to amend a 2010 tax return   If there is an established charge for the event, that charge is the value of your benefit. How to amend a 2010 tax return If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. How to amend a 2010 tax return Whether you use the tickets or other privileges has no effect on the amount you can deduct. How to amend a 2010 tax return However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. How to amend a 2010 tax return    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. How to amend a 2010 tax return If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. How to amend a 2010 tax return Example. How to amend a 2010 tax return You pay $40 to see a special showing of a movie for the benefit of a qualified organization. How to amend a 2010 tax return Printed on the ticket is “Contribution–$40. How to amend a 2010 tax return ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). How to amend a 2010 tax return Membership fees or dues. How to amend a 2010 tax return   You may be able to deduct membership fees or dues you pay to a qualified organization. How to amend a 2010 tax return However, you can deduct only the amount that is more than the value of the benefits you receive. How to amend a 2010 tax return   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. How to amend a 2010 tax return They are not qualified organizations. How to amend a 2010 tax return Certain membership benefits can be disregarded. How to amend a 2010 tax return   Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less. How to amend a 2010 tax return Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. How to amend a 2010 tax return Admission, while you are a member, to events open only to members of the organization if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. How to amend a 2010 tax return 20. How to amend a 2010 tax return Token items. How to amend a 2010 tax return   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. How to amend a 2010 tax return You receive only a small item or other benefit of token value. How to amend a 2010 tax return The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. How to amend a 2010 tax return The organization determines whether the value of an item or benefit is substantial by using Revenue Procedures 90-12 and 92-49 and the inflation adjustment in Revenue Procedure 2012–41. How to amend a 2010 tax return Written statement. How to amend a 2010 tax return   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. How to amend a 2010 tax return The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. How to amend a 2010 tax return It must also give you a good faith estimate of the value of those goods or services. How to amend a 2010 tax return   The organization can give you the statement either when it solicits or when it receives the payment from you. How to amend a 2010 tax return Exception. How to amend a 2010 tax return   An organization will not have to give you this statement if one of the following is true. How to amend a 2010 tax return The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. How to amend a 2010 tax return You receive only items whose value is not substantial as described under Token items , earlier. How to amend a 2010 tax return You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. How to amend a 2010 tax return Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. How to amend a 2010 tax return You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization (defined later) as part of a program of the organization to provide educational opportunities for the student, Is not your relative (defined later) or dependent (also defined later), and Is a full-time student in the twelfth or any lower grade at a school in the United States. How to amend a 2010 tax return You can deduct up to $50 a month for each full calendar month the student lives with you. How to amend a 2010 tax return Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. How to amend a 2010 tax return Qualified organization. How to amend a 2010 tax return   For these purposes, a qualified organization can be any of the organizations described earlier under Types of Qualified Organizations , except those in (4) and (5). How to amend a 2010 tax return For example, if you are providing a home for a student as part of a state or local government program, you cannot deduct your expenses as charitable contributions. How to amend a 2010 tax return But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. How to amend a 2010 tax return Relative. How to amend a 2010 tax return   The term “relative” means any of the following persons. How to amend a 2010 tax return Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). How to amend a 2010 tax return A legally adopted child is considered your child. How to amend a 2010 tax return Your brother, sister, half brother, half sister, stepbrother, or stepsister. How to amend a 2010 tax return Your father, mother, grandparent, or other direct ancestor. How to amend a 2010 tax return Your stepfather or stepmother. How to amend a 2010 tax return A son or daughter of your brother or sister. How to amend a 2010 tax return A brother or sister of your father or mother. How to amend a 2010 tax return Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. How to amend a 2010 tax return Dependent. How to amend a 2010 tax return   For this purpose, the term “dependent” means: A person you can claim as a dependent, or A person you could have claimed as a dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. How to amend a 2010 tax return    Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. How to amend a 2010 tax return S. How to amend a 2010 tax return residents and cannot be claimed as dependents. How to amend a 2010 tax return Qualifying expenses. How to amend a 2010 tax return   You may be able to deduct the cost of books, tuition, food, clothing, transportation, medical and dental care, entertainment, and other amounts you actually spend for the well-being of the student. How to amend a 2010 tax return Expenses that do not qualify. How to amend a 2010 tax return   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. How to amend a 2010 tax return Nor can you deduct general household expenses, such as taxes, insurance, and repairs. How to amend a 2010 tax return Reimbursed expenses. How to amend a 2010 tax return   In most cases, you cannot claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having a student live with you. How to amend a 2010 tax return However, you may be able to claim a charitable contribution deduction for the unreimbursed portion of your expenses if you are reimbursed only for an extraordinary or one-time item, such as a hospital bill or vacation trip, you paid in advance at the request of the student's parents or the sponsoring organization. How to amend a 2010 tax return Mutual exchange program. How to amend a 2010 tax return   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. How to amend a 2010 tax return Reporting expenses. How to amend a 2010 tax return   For a list of what you must file with your return if you deduct expenses for a student living with you, see Reporting expenses for student living with you under How To Report, later. How to amend a 2010 tax return Out-of-Pocket Expenses in Giving Services Table 2. How to amend a 2010 tax return Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. How to amend a 2010 tax return All of the rules explained in this publication also apply. How to amend a 2010 tax return See, in particular, Out-of-Pocket Expenses in Giving Services . How to amend a 2010 tax return Question Answer I volunteer 6 hours a week in the office of a qualified organization. How to amend a 2010 tax return The receptionist is paid $10 an hour for the same work. How to amend a 2010 tax return Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. How to amend a 2010 tax return  The office is 30 miles from my home. How to amend a 2010 tax return Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. How to amend a 2010 tax return If you do not want to figure your actual costs, you can deduct 14 cents for each mile. How to amend a 2010 tax return I volunteer as a Red Cross nurse's aide at a hospital. How to amend a 2010 tax return Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. How to amend a 2010 tax return I pay a babysitter to watch my children while I volunteer for a qualified organization. How to amend a 2010 tax return Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. How to amend a 2010 tax return (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. How to amend a 2010 tax return ) Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. How to amend a 2010 tax return The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. How to amend a 2010 tax return Table 2 contains questions and answers that apply to some individuals who volunteer their services. How to amend a 2010 tax return Underprivileged youths selected by charity. How to amend a 2010 tax return   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. How to amend a 2010 tax return The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. How to amend a 2010 tax return Your own similar expenses in accompanying the youths are not deductible. How to amend a 2010 tax return Conventions. How to amend a 2010 tax return   If a qualified organization selects you to attend a convention as its representative, you can deduct your unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight for the convention. How to amend a 2010 tax return However, see Travel , later. How to amend a 2010 tax return   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. How to amend a 2010 tax return You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. How to amend a 2010 tax return   You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. How to amend a 2010 tax return You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. How to amend a 2010 tax return Uniforms. How to amend a 2010 tax return   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. How to amend a 2010 tax return Foster parents. How to amend a 2010 tax return   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. How to amend a 2010 tax return A qualified organization must select the individuals you take into your home for foster care. How to amend a 2010 tax return   You can deduct expenses that meet both of the following requirements. How to amend a 2010 tax return They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. How to amend a 2010 tax return They are incurred primarily to benefit the qualified organization. How to amend a 2010 tax return   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. How to amend a 2010 tax return For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. How to amend a 2010 tax return Example. How to amend a 2010 tax return You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. How to amend a 2010 tax return Your unreimbursed expenses are not deductible as charitable contributions. How to amend a 2010 tax return Church deacon. How to amend a 2010 tax return   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. How to amend a 2010 tax return These expenses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an ordained deacon. How to amend a 2010 tax return Car expenses. How to amend a 2010 tax return   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. How to amend a 2010 tax return You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. How to amend a 2010 tax return   If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. How to amend a 2010 tax return   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. How to amend a 2010 tax return   You must keep reliable written records of your car expenses. How to amend a 2010 tax return For more information, see Car expenses under Records To Keep, later. How to amend a 2010 tax return Travel. How to amend a 2010 tax return   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. How to amend a 2010 tax return This applies whether you pay the expenses directly or indirectly. How to amend a 2010 tax return You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. How to amend a 2010 tax return   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. How to amend a 2010 tax return Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. How to amend a 2010 tax return However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. How to amend a 2010 tax return Example 1. How to amend a 2010 tax return You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. How to amend a 2010 tax return You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. How to amend a 2010 tax return You participate in the activities of the group and enjoy your time with them. How to amend a 2010 tax return You oversee the breaking of camp and you transport the group home. How to amend a 2010 tax return You can deduct your travel expenses. How to amend a 2010 tax return Example 2. How to amend a 2010 tax return You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. How to amend a 2010 tax return The project is sponsored by a charitable organization. How to amend a 2010 tax return In most circumstances, you cannot deduct your expenses. How to amend a 2010 tax return Example 3. How to amend a 2010 tax return You work for several hours each morning on an archeological dig sponsored by a charitable organization. How to amend a 2010 tax return The rest of the day is free for recreation and sightseeing. How to amend a 2010 tax return You cannot take a charitable contribution deduction even though you work very hard during those few hours. How to amend a 2010 tax return Example 4. How to amend a 2010 tax return You spend the entire day attending a charitable organization's regional meeting as a chosen representative. How to amend a 2010 tax return In the evening you go to the theater. How to amend a 2010 tax return You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. How to amend a 2010 tax return Daily allowance (per diem). How to amend a 2010 tax return   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. How to amend a 2010 tax return You may be able to deduct any necessary travel expenses that are more than the allowance. How to amend a 2010 tax return Deductible travel expenses. How to amend a 2010 tax return   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. How to amend a 2010 tax return Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. How to amend a 2010 tax return For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. How to amend a 2010 tax return Expenses of Whaling Captains You may be able to deduct as a charitable contribution any reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. How to amend a 2010 tax return The deduction is limited to $10,000 a year. How to amend a 2010 tax return To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities. How to amend a 2010 tax return Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. How to amend a 2010 tax return Whaling expenses include expenses for: Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities, Supplying food for the crew and other provisions for carrying out these activities, and Storing and distributing the catch from these activities. How to amend a 2010 tax return You must keep records showing the time, place, date, amount, and nature of the expenses. How to amend a 2010 tax return For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. How to amend a 2010 tax return irs. How to amend a 2010 tax return gov/pub/irs-irbs/irb06-47. How to amend a 2010 tax return pdf. How to amend a 2010 tax return Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. How to amend a 2010 tax return You cannot deduct as a charitable contribution: A contribution to a specific individual, A contribution to a nonqualified organization, The part of a contribution from which you receive or expect to receive a benefit, The value of your time or services, Your personal expenses, A qualified charitable distribution from an individual retirement arrangement (IRA), Appraisal fees, Certain contributions to donor-advised funds, or Certain contributions of partial interests in property. How to amend a 2010 tax return Detailed discussions of these items follow. How to amend a 2010 tax return Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. How to amend a 2010 tax return Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. How to amend a 2010 tax return Contributions to individuals who are needy or worthy. How to amend a 2010 tax return You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. How to amend a 2010 tax return But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. How to amend a 2010 tax return Example. How to amend a 2010 tax return You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. How to amend a 2010 tax return However, you cannot deduct contributions earmarked for relief of a particular individual or family. How to amend a 2010 tax return Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. How to amend a 2010 tax return Expenses you paid for another person who provided services to a qualified organization. How to amend a 2010 tax return Example. How to amend a 2010 tax return Your son does missionary work. How to amend a 2010 tax return You pay his expenses. How to amend a 2010 tax return You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. How to amend a 2010 tax return Payments to a hospital that are for a specific patient's care or for services for a specific patient. How to amend a 2010 tax return You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. How to amend a 2010 tax return Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. How to amend a 2010 tax return Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. How to amend a 2010 tax return Chambers of commerce and other business leagues or organizations. How to amend a 2010 tax return Civic leagues and associations. How to amend a 2010 tax return Communist organizations. How to amend a 2010 tax return Country clubs and other social clubs. How to amend a 2010 tax return Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. How to amend a 2010 tax return (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. How to amend a 2010 tax return ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. How to amend a 2010 tax return However, certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible as long as they are not earmarked to go to the foreign charity. How to amend a 2010 tax return For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds. How to amend a 2010 tax return The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. How to amend a 2010 tax return Homeowners' associations. How to amend a 2010 tax return Labor unions. How to amend a 2010 tax return But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). How to amend a 2010 tax return See Publication 529, Miscellaneous Deductions. How to amend a 2010 tax return Political organizations and candidates. How to amend a 2010 tax return Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. How to amend a 2010 tax return See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. How to amend a 2010 tax return These contributions include the following. How to amend a 2010 tax return Contributions for lobbying. How to amend a 2010 tax return This includes amounts you earmark for use in, or in connection with, influencing specific legislation. How to amend a 2010 tax return Contributions to a retirement home for room, board, maintenance, or admittance. How to amend a 2010 tax return Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. How to amend a 2010 tax return Costs of raffles, bingo, lottery, etc. How to amend a 2010 tax return You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. How to amend a 2010 tax return For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. How to amend a 2010 tax return Dues to fraternal orders and similar groups. How to amend a 2010 tax return However, see Membership fees or dues under Contributions From Which You Benefit, earlier. How to amend a 2010 tax return Tuition, or amounts you pay instead of tuition. How to amend a 2010 tax return You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. How to amend a 2010 tax return You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. How to amend a 2010 tax return ” Contributions connected with split-dollar insurance arrangements. How to amend a 2010 tax return You cannot deduct any part of a contribution to a charitable organization if, in connection with the contribution, the organization directly or indirectly pays, has paid, or is expected to pay any premium on any life insurance, annuity, or endowment contract for which you, any member of your family, or any other person chosen by you (other than a qualified charitable organization) is a beneficiary. How to amend a 2010 tax return Example. How to amend a 2010 tax return You donate money to a charitable organization. How to amend a 2010 tax return The charity uses the money to purchase a cash value life insurance policy. How to amend a 2010 tax return The beneficiaries under the insurance policy include members of your family. How to amend a 2010 tax return Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. How to amend a 2010 tax return Qualified Charitable Distributions A qualified charitable distribution (QCD) is a distribution made directly by the trustee of your individual retirement arrangement (IRA), other than a SEP or SIMPLE IRA, to certain qualified organizations. How to amend a 2010 tax return You must have been at least age 70½ when the distribution was made. How to amend a 2010 tax return Your total QCDs for the year cannot be more than $100,000. How to amend a 2010 tax return If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. How to amend a 2010 tax return See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. How to amend a 2010 tax return Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. How to amend a 2010 tax return Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. How to amend a 2010 tax return The cost of meals you eat while you perform services for a qualified organization, unless it is necessary for you to be away from home overnight while performing the services. How to amend a 2010 tax return Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. How to amend a 2010 tax return However, you may be able to claim a tax credit for these expenses. How to amend a 2010 tax return Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. How to amend a 2010 tax return See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. How to amend a 2010 tax return You also may be able to claim an exemption for the child. How to amend a 2010 tax return See Exemptions for Dependents in Publication 501 for more information. How to amend a 2010 tax return Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. How to amend a 2010 tax return But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). How to amend a 2010 tax return See Deductions Subject to the 2% Limit in Publication 529 for more information. How to amend a 2010 tax return Contributions to Donor-Advised Funds You cannot deduct a contribution to a donor-advised fund if: The qualified organization that sponsors the fund is a war veterans' organization, a fraternal society, or a nonprofit cemetery company, or You do not have an acknowledgment from that sponsoring organization that it has exclusive legal control over the assets contributed. How to amend a 2010 tax return There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. How to amend a 2010 tax return Generally, a donor-advised fund is a fund or account in which a donor can, because of being a donor, advise the fund how to distribute or invest amounts held in the fund. How to amend a 2010 tax return For details, see Internal Revenue Code section 170(f)(18). How to amend a 2010 tax return Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. How to amend a 2010 tax return For details, see Partial Interest in Property under Contributions of Property, later. How to amend a 2010 tax return Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. How to amend a 2010 tax return However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. How to amend a 2010 tax return See Giving Property That Has Increased in Value , later. How to amend a 2010 tax return For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. How to amend a 2010 tax return Contributions Subject to Special Rules Special rules apply if you contribute: Clothing or household items, A car, boat, or airplane, Taxidermy property, Property subject to a debt, A partial interest in property, A fractional interest in tangible personal property, A qualified conservation contribution, A future interest in tangible personal property, Inventory from your business, or A patent or other intellectual property. How to amend a 2010 tax return These special rules are described next. How to amend a 2010 tax return Clothing and Household Items You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. How to amend a 2010 tax return Exception. How to amend a 2010 tax return   You can take a deduction for a contribution of an item of clothing or a household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. How to amend a 2010 tax return Household items. How to amend a 2010 tax return   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. How to amend a 2010 tax return   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. How to amend a 2010 tax return Fair market value. How to amend a 2010 tax return   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. How to amend a 2010 tax return Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. How to amend a 2010 tax return A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. How to amend a 2010 tax return Deduction more than $500. How to amend a 2010 tax return   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. How to amend a 2010 tax return If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. How to amend a 2010 tax return Form 1098-C. How to amend a 2010 tax return   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. How to amend a 2010 tax return The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. How to amend a 2010 tax return   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. How to amend a 2010 tax return S. How to amend a 2010 tax return Individual Income Tax Transmittal for an IRS e-file Return, and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. How to amend a 2010 tax return   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. How to amend a 2010 tax return    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. How to amend a 2010 tax return But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. How to amend a 2010 tax return Filing deadline approaching and still no Form 1098-C. How to amend a 2010 tax return   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. How to amend a 2010 tax return Request an automatic 6-month extension of time to file your return. How to amend a 2010 tax return You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. How to amend a 2010 tax return S. How to amend a 2010 tax return Individual Income Tax Return. How to amend a 2010 tax return For more information, see the instructions for Form 4868. How to amend a 2010 tax return File the return on time without claiming the deduction for the qualified vehicle. How to amend a 2010 tax return After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. How to amend a 2010 tax return S. How to amend a 2010 tax return Individual Income Tax Return, claiming the deduction. How to amend a 2010 tax return Attach Copy B of Form 1098-C (or other statement) to the amended return. How to amend a 2010 tax return Exceptions. How to amend a 2010 tax return   There are two exceptions to the rules just described for deductions of more than $500. How to amend a 2010 tax return Exception 1—vehicle used or improved by organization. How to amend a 2010 tax return   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. How to amend a 2010 tax return But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. How to amend a 2010 tax return The Form 1098-C (or other statement) will show whether this exception applies. How to amend a 2010 tax return    Exception 2—vehicle given or sold to needy individual. How to amend a 2010 tax return   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. How to amend a 2010 tax return But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. How to amend a 2010 tax return The Form 1098-C (or other statement) will show whether this exception applies. How to amend a 2010 tax return   This exception does not apply if the organization sells the vehicle at auction. How to amend a 2010 tax return In that case, you cannot deduct the vehicle's fair market value. How to amend a 2010 tax return Example. How to amend a 2010 tax return Anita donates a used car to a qualified organization. How to amend a 2010 tax return She bought it 3 years ago for $9,000. How to amend a 2010 tax return A used car guide shows the fair market value for this type of car is $6,000. How to amend a 2010 tax return However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. How to amend a 2010 tax return Neither exception 1 nor exception 2 applies. How to amend a 2010 tax return If Anita itemizes her deductions, she can deduct $2,900 for her donation. How to amend a 2010 tax return She must attach Form 1098-C and Form 8283 to her return. How to amend a 2010 tax return Deduction $500 or less. How to amend a 2010 tax return   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. How to amend a 2010 tax return But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. How to amend a 2010 tax return   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. How to amend a 2010 tax return The statement must contain the information and meet the tests for an acknowledgment described under Contributions of $250 or More under Records To Keep, later. How to amend a 2010 tax return Fair market value. How to amend a 2010 tax return   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. How to amend a 2010 tax return Donations of inventory. How to amend a 2010 tax return   The vehicle donation rules just described do not apply to donations of inventory. How to amend a 2010 tax return For example, these rules do not apply if you are a car dealer who donates a car you had been holding for sale to customers. How to amend a 2010 tax return See Inventory , later. How to amend a 2010 tax return Taxidermy Property If you donate taxidermy property to a qualified organization, your deduction is limited to your basis in the property or its fair market value, whichever is less. How to amend a 2010 tax return This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. How to amend a 2010 tax return Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. How to amend a 2010 tax return Your basis does not include transportation or travel costs. How to amend a 2010 tax return It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. How to amend a 2010 tax return In addition, it does not include the value of your time. How to amend a 2010 tax return Taxidermy property means any work of art that: Is the reproduction or preservation of an animal, in whole or in part, Is prepared, stuffed, or mounted to recreate one or more characteristics of the animal, and Contains a part of the body of the dead animal. How to amend a 2010 tax return Property Subject to a Debt If you contribute property subject to a debt (such as a mortgage), you must reduce the fair market value of the property by: Any allowable deduction for interest you paid (or will pay) that is attributable to any period after the contribution, and If the property is a bond, the lesser of: Any allowable deduction for interest you paid (or will pay) to buy or carry the bond that is attributable to any period before the contribution, or The interest, including bond discount, receivable on the bond that is attributable to any period before the contribution, and that is not includible in your income due to your accounting method. How to amend a 2010 tax return This prevents you from deducting the same amount as both investment interest and a charitable contribution. How to amend a 2010 tax return If the recipient (or another person) assumes the debt, you must also reduce the fair market value of the property by the amount of the outstanding debt assumed. How to amend a 2010 tax return The amount of the debt is also treated as an amount realized on the sale or exchange of property for purposes of figuring your taxable gain (if any). How to amend a 2010 tax return For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. How to amend a 2010 tax return Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. How to amend a 2010 tax return Right to use property. How to amend a 2010 tax return   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. How to amend a 2010 tax return Example 1. How to amend a 2010 tax return You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. How to amend a 2010 tax return Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. How to amend a 2010 tax return Example 2. How to amend a 2010 tax return Mandy White owns a vacation home at the beach that she sometimes rents to others. How to amend a 2010 tax return For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. How to amend a 2010 tax return At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. How to amend a 2010 tax return Mandy cannot claim a deduction because of the partial interest rule. How to amend a 2010 tax return Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. How to amend a 2010 tax return See Contributions From Which You Benefit , earlier. How to amend a 2010 tax return Exceptions. How to amend a 2010 tax return   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. How to amend a 2010 tax return A remainder interest in your personal home or farm. How to amend a 2010 tax return A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. How to amend a 2010 tax return Example. How to amend a 2010 tax return You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. How to amend a 2010 tax return You can deduct the value of the remainder interest. How to amend a 2010 tax return An undivided part of your entire interest. How to amend a 2010 tax return This must consist of a part of every substantial interest or right you own in the property and must last as long as your interest in the property lasts. How to amend a 2010 tax return But see Fractional Interest in Tangible Personal Property , later. How to amend a 2010 tax return Example. How to amend a 2010 tax return You contribute voting stock to a qualified organization but keep the right to vote the stock. How to amend a 2010 tax return The right to vote is a substantial right in the stock. How to amend a 2010 tax return You have not contributed an undivided part of your entire interest and cannot deduct your contribution. How to amend a 2010 tax return A partial interest that would be deductible if transferred to certain types of trusts. How to amend a 2010 tax return A qualified conservation contribution (defined later). How to amend a 2010 tax return For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest in Property Not in Trust in Publication 561. How to amend a 2010 tax return Fractional Interest in Tangible Personal Property You cannot deduct a charitable contribution of a fractional interest in tangible personal property unless all interests in the property are held immediately before the contribution by: You, or You and the qualifying organization receiving the contribution. How to amend a 2010 tax return If you make an additional contribution later, the fair market value of that contribution will be determined by using the smaller of: The fair market value of the property at the time of the initial contribution, or The fair market value of the property at the time of the additional contribution. How to amend a 2010 tax return Tangible personal property is defined later under Future Interest in Tangible Personal Property . How to amend a 2010 tax return A fractional interest in property is an undivided portion of your entire interest in the property. How to amend a 2010 tax return Example. How to amend a 2010 tax return An undivided one-quarter interest in a painting that entitles an art museum to possession of the painting for 3 months of each year is a fractional interest in the property. How to amend a 2010 tax return Recapture of deduction. How to amend a 2010 tax return   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. How to amend a 2010 tax return You contributed a fractional interest in tangible personal property after August 17, 2006. How to amend a 2010 tax return You do not contribute the rest of your interests in the property to the original recipient or, if it no longer exists, another qualified organization on or before the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. How to amend a 2010 tax return   Recapture is also required if the qualified organization has not taken substantial physical possession of the property and used it in a way related to the organization's purpose during the period beginning on the date of the initial contribution and ending on the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. How to amend a 2010 tax return Additional tax. How to amend a 2010 tax return   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. How to amend a 2010 tax return Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. How to amend a 2010 tax return Qualified organization. How to amend a 2010 tax return   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charity, or An organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. How to amend a 2010 tax return The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. How to amend a 2010 tax return   A publicly supported charity is an organization of the type described in (1) under Types of Qualified Organizations , earlier, that normally receives a substantial part of its support, other than income from its exempt activities, from direct or indirect contributions from the general public or from governmental units. How to amend a 2010 tax return Qualified real property interest. How to amend a 2010 tax return   This is any of the following interests in real property. How to amend a 2010 tax return Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). How to amend a 2010 tax return A remainder interest. How to amend a 2010 tax return A restriction (granted in perpetuity) on the use that may be made of the real property. How to amend a 2010 tax return Conservation purposes. How to amend a 2010 tax return   Your contribution must be made only for one of the following conservation purposes. How to amend a 2010 tax return Preserving land areas for outdoor recreation by, or for the education of, the general public. How to amend a 2010 tax return Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. How to amend a 2010 tax return Preserving open space, including farmland and forest land, if it yields a significant public benefit. How to amend a 2010 tax return The open space must be preserved either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. How to amend a 2010 tax return Preserving a historically important land area or a certified historic structure. How to amend a 2010 tax return Building in registered historic district. How to amend a 2010 tax return   If a building in a registered historic district is a certified historic structure, a contribution of a qualified real property interest that is an easement or other restriction on the exterior of the building is deductible only if it meets all of the following conditions. How to amend a 2010 tax return The restriction must preserve the entire exterior of the building (including its front, sides, rear, and height) and must prohibit any change to the exterior of the building that is inconsistent with its historical character. How to amend a 2010 tax return You and the organization receiving the contribution must enter into a written agreement certifying, under penalty of perjury, that the organization: Is a qualified organization with a purpose of environmental protection, land conservation, open space preservation, or historic preservation, and Has the resources to manage and enforce the restriction and a commitment to do so. How to amend a 2010 tax return You must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. How to amend a 2010 tax return   If you claimed the rehabilitation credit for the building for any of the 5 years before the year of the contribution, your charitable deduction is reduced. How to amend a 2010 tax return For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). How to amend a 2010 tax return   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. How to amend a 2010 tax return See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. How to amend a 2010 tax return You may be able to deduct the filing fee as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). How to amend a 2010 tax return See Deductions Subject to the 2% Limit in Publication 529 for more information. How to amend a 2010 tax return More information. How to amend a 2010 tax return   For information about determining the fair market value of qualified conservation contributions, see Publication 561. How to amend a 2010 tax return For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. How to amend a 2010 tax return For more information about qualified conservation contributions, see Regulations section 1. How to amend a 2010 tax return 170A-14. How to amend a 2010 tax return Future Interest in Tangible Personal Property You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. How to amend a 2010 tax return But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. How to amend a 2010 tax return Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. How to amend a 2010 tax return Related organizations may include a partnership or corporation in which you have an interest, or an estate or trust with which you have a connection. How to amend a 2010 tax return Tangible personal property. How to amend a 2010 tax return   This is any property, other than land or buildings, that can be seen or touched. How to amend a 2010 tax return It includes furniture, books, jewelry, paintings, and cars. How to amend a 2010 tax return Future interest. How to amend a 2010 tax return   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. How to amend a 2010 tax return Example. How to amend a 2010 tax return You own an antique car that you contribute to a museum. How to amend a 2010 tax return You give up ownership, but retain the right to keep the car in your garage with your personal collection. How to amend a 2010 tax return Because you keep an interest in the property, you cannot deduct the contribution. How to amend a 2010 tax return If you turn the car over to the museum in a later year, giving up all rights to its use, possession, and enjoyment, you can take a deduction for the contribution in that later year. How to amend a 2010 tax return Inventory If you contribute inventory (property you sell in the course of your business), the amount you can deduct is the smaller of its fair market value on the day you contributed it or its basis. How to amend a 2010 tax return The basis of contributed inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. How to amend a 2010 tax return You must remove the amount of your charitable contribution deduction from your opening inventory. How to amend a 2010 tax return It is not part of the cost of goods sold. How to amend a 2010 tax return If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. How to amend a 2010 tax return Treat the inventory's cost as you would ordinarily treat it under your method of accounting. How to amend a 2010 tax return For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. How to amend a 2010 tax return A special rule applies to certain donations of food inventory. How to amend a 2010 tax return See Food Inventory, later. How to amend a 2010 tax return Patents and Other Intellectual Property If you donate intellectual property to a qualified organization, your deduction is limited to the basis of the property or the fair market value of the property, whichever is smaller. How to amend a 2010 tax return Intellectual property means any of the following: Patents. How to amend a 2010 tax return Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). How to amend a 2010 tax return Trademarks. How to amend a 2010 tax return Trade names. How to amend a 2010 tax return Trade secrets. How to amend a 2010 tax return Know-how. How to amend a 2010 tax return Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). How to amend a 2010 tax return Other similar property or applications or registrations of such property. How to amend a 2010 tax return Additional deduction based on income. How to amend a 2010 tax return   You may be able to claim additional charitable contribution deductions in the year of the contribution and years following, based on the income, if any, from the donated property. How to amend a 2010 tax return   The following table shows the percentage of income from the property that you can deduct for each of your tax years ending on or after the date of the contribution. How to amend a 2010 tax return In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. How to amend a 2010 tax return However, you can take the additional deduction only to the extent the total of the amounts figured using this table is more than the amount of the deduction claimed for the original donation of the property. How to amend a 2010 tax return   After the legal life of the intellectual property ends, or after the 10th anniversary of the donation, whichever is earlier, no additional deduction is allowed. How to amend a 2010 tax return The additional deductions cannot be taken for intellectual property donated to certain private foundations. How to amend a 2010 tax return Tax year Deductible percentage 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 50% 8 40% 9 30% 10 20% 11 10% 12 10% Reporting requirements. How to amend a 2010 tax return   You must inform the organization at the time of the donation that you intend to treat the donation as a contribution subject to the provisions just discussed. How to amend a 2010 tax return   The organization is required to file an information return showing the income from the property, with a copy to you. How to amend a 2010 tax return This is done on Form 8899, Notice of Income From Donated Intellectual Property. How to amend a 2010 tax return Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. How to amend a 2010 tax return Publication 561 contains a more complete discussion. How to amend a 2010 tax return Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. How to amend a 2010 tax return Used clothing. How to amend a 2010 tax return   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. How to amend a 2010 tax return There are no fixed formulas or methods for finding the value of items of clothing. How to amend a 2010 tax return   You should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. How to amend a 2010 tax return      Also see Clothing and Household Items , earlier. How to amend a 2010 tax return Example. How to amend a 2010 tax return    Kristin donated a coat to a thrift store operated by her church. How to amend a 2010 tax return She paid $300 for the coat 3 years ago. How to amend a 2010 tax return Similar coats in the thrift store sell for $50. How to amend a 2010 tax return The fair market value of the coat is $50. How to amend a 2010 tax return Kristin's donation is limited to $50. How to amend a 2010 tax return Household items. How to amend a 2010 tax return   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. How to amend a 2010 tax return These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. How to amend a 2010 tax return For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. How to amend a 2010 tax return   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. How to amend a 2010 tax return Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. How to amend a 2010 tax return Do not include any of this evidence with your tax return. How to amend a 2010 tax return   If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art in Publication 561. How to amend a 2010 tax return   Also see Clothing and Household Items , earlier. How to amend a 2010 tax return Cars, boats, and airplanes. How to amend a 2010 tax return   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. How to amend a 2010 tax return Boats. How to amend a 2010 tax return   Except for small, inexpensive boats, the valuation of boats should be based on an appraisal by a marine surveyor or appraiser because the physical condition is critical to the value. How to amend a 2010 tax return Cars. How to amend a 2010 tax return   Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. How to amend a 2010 tax return The guides may be published monthly or seasonally, and for different regions of the country. How to amend a 2010 tax return These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. How to amend a 2010 tax return The prices are not “official” and these publications are not considered an appraisal of any specific donated property. How to amend a 2010 tax return But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. How to amend a 2010 tax return   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. How to amend a 2010 tax return You can also find used car pricing information on the Internet. How to amend a 2010 tax return   To find the fair market value of a donated car, use the price listed in a used car guide for a private party sale, not the dealer retail value. How to amend a 2010 tax return However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. How to amend a 2010 tax return The fair market value of a donated car is the same as the price listed in a used car guide for a private party sale only if the guide lists a sales price for a car that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated car. How to amend a 2010 tax return Example. How to amend a 2010 tax return You donate a used car in poor condition to a local high school for use by students studying car repair. How to amend a 2010 tax return A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. How to amend a 2010 tax return However, the guide shows the price for a private party sale of the car is only $750. How to amend a 2010 tax return The fair market value of the car is considered to be $750. How to amend a 2010 tax return Large quantities. How to amend a 2010 tax return   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. How to amend a 2010 tax return Example. How to amend a 2010 tax return You purchase 500 bibles for $1,000. How to amend a 2010 tax return The person who sells them to you says the retail value of these bibles is $3,000. How to amend a 2010 tax return If you contribute the bibles to a qualified organization, you can claim a deduction only for the price at which similar numbers of the same bible are currently being sold. How to amend a 2010 tax return Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer
Español

Library of Congress

The Library of Congress provides Congress with objective research to inform the legislative process, administers the national copyright system, and manages the largest collection of books, recordings, photographs, maps and manuscripts in the world.

Contact the Agency or Department

Website: Library of Congress

Address: 101 Independence Ave, SE
Washington, DC 20540

Phone Number: (202) 707-5000(202) 707-8000 (Visitor Information)

The How To Amend A 2010 Tax Return

How to amend a 2010 tax return 13. How to amend a 2010 tax return   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. How to amend a 2010 tax return Wage limit. How to amend a 2010 tax return Federal Income Tax WithholdingNew Form W-4 for 2014. How to amend a 2010 tax return Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. How to amend a 2010 tax return Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. How to amend a 2010 tax return  The employee tax rate for social security is 6. How to amend a 2010 tax return 2%. How to amend a 2010 tax return Previously, the employee tax rate for social security was 4. How to amend a 2010 tax return 2%. How to amend a 2010 tax return The employer tax rate for social security remains unchanged at 6. How to amend a 2010 tax return 2%. How to amend a 2010 tax return The social security wage base limit is $113,700. How to amend a 2010 tax return The Medicare tax rate is 1. How to amend a 2010 tax return 45% each for the employee and employer, unchanged from 2012. How to amend a 2010 tax return There is no wage base limit for Medicare tax. How to amend a 2010 tax return Additional Medicare Tax. How to amend a 2010 tax return  In addition to withholding Medicare tax at 1. How to amend a 2010 tax return 45%, you must withhold a 0. How to amend a 2010 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to amend a 2010 tax return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. How to amend a 2010 tax return Additional Medicare Tax is only imposed on the employee. How to amend a 2010 tax return There is no employer share of Additional Medicare Tax. How to amend a 2010 tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. How to amend a 2010 tax return For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. How to amend a 2010 tax return For more information on Additional Medicare Tax, visit IRS. How to amend a 2010 tax return gov and enter “Additional Medicare Tax” in the search box. How to amend a 2010 tax return Leave-based donation programs to aid victims of Hurricane Sandy. How to amend a 2010 tax return  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. How to amend a 2010 tax return The donated leave will not be included in the income or wages of the employee. How to amend a 2010 tax return The employer may deduct the cash payments as business expenses or charitable contributions. How to amend a 2010 tax return For more information, see Notice 2012-69, 2012-51 I. How to amend a 2010 tax return R. How to amend a 2010 tax return B. How to amend a 2010 tax return 712, available at www. How to amend a 2010 tax return irs. How to amend a 2010 tax return gov/irb/2012-51_IRB/ar09. How to amend a 2010 tax return html. How to amend a 2010 tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. How to amend a 2010 tax return  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. How to amend a 2010 tax return Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. How to amend a 2010 tax return Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. How to amend a 2010 tax return For more information, visit IRS. How to amend a 2010 tax return gov and enter “work opportunity credit” in the search box. How to amend a 2010 tax return What's New for 2014 Social security and Medicare tax for 2014. How to amend a 2010 tax return  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). How to amend a 2010 tax return The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). How to amend a 2010 tax return There is no limit on the amount of wages subject to Medicare tax. How to amend a 2010 tax return Reminders Additional employment tax information for farmers. How to amend a 2010 tax return  See Publication 51 (Circular A) for more detailed guidance on employment taxes. How to amend a 2010 tax return For the latest information about employment tax developments impacting farmers, go to www. How to amend a 2010 tax return irs. How to amend a 2010 tax return gov/pub51. How to amend a 2010 tax return Correcting a previously filed Form 943. How to amend a 2010 tax return  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. How to amend a 2010 tax return Form 943-X is filed separately from Form 943. How to amend a 2010 tax return For more information on correcting Form 943, see the Instructions for Form 943-X. How to amend a 2010 tax return Federal tax deposits must be made by electronic funds transfer. How to amend a 2010 tax return  You must use electronic funds transfer to make all federal tax deposits. How to amend a 2010 tax return Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to amend a 2010 tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. How to amend a 2010 tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to amend a 2010 tax return EFTPS is a free service provided by the Department of Treasury. How to amend a 2010 tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to amend a 2010 tax return For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). How to amend a 2010 tax return To get more information about EFTPS or to enroll in EFTPS, visit www. How to amend a 2010 tax return eftps. How to amend a 2010 tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to amend a 2010 tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. How to amend a 2010 tax return Important Dates for 2014 You should take the action indicated by the dates listed. How to amend a 2010 tax return See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. How to amend a 2010 tax return Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. How to amend a 2010 tax return For these dates, see Publication 509, Tax Calendars (For use in 2014). How to amend a 2010 tax return Note. How to amend a 2010 tax return  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. How to amend a 2010 tax return A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. How to amend a 2010 tax return For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. How to amend a 2010 tax return S. How to amend a 2010 tax return Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. How to amend a 2010 tax return See Private delivery services in Publication 51 (Circular A). How to amend a 2010 tax return Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. How to amend a 2010 tax return Statewide holidays no longer apply. How to amend a 2010 tax return For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). How to amend a 2010 tax return Fiscal year taxpayers. How to amend a 2010 tax return  The due dates listed below apply whether you use a calendar or a fiscal year. How to amend a 2010 tax return By January 31. How to amend a 2010 tax return   File Form 943 with the IRS. How to amend a 2010 tax return If you deposited all Form 943 taxes when due, you have 10 additional days to file. How to amend a 2010 tax return Furnish each employee with a completed Form W-2, Wage and Tax Statement. How to amend a 2010 tax return Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). How to amend a 2010 tax return File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. How to amend a 2010 tax return If you deposited all the FUTA tax when due, you have 10 additional days to file. How to amend a 2010 tax return File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. How to amend a 2010 tax return If you deposited all Form 945 taxes when due, you have 10 additional days to file. How to amend a 2010 tax return By February 15. How to amend a 2010 tax return  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. How to amend a 2010 tax return On February 16. How to amend a 2010 tax return  Any Form W-4 claiming exemption from withholding for the previous year has now expired. How to amend a 2010 tax return Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. How to amend a 2010 tax return If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. How to amend a 2010 tax return If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. How to amend a 2010 tax return By February 28. How to amend a 2010 tax return   File paper Forms 1099 and 1096. How to amend a 2010 tax return File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. How to amend a 2010 tax return S. How to amend a 2010 tax return Information Returns, with the IRS. How to amend a 2010 tax return For electronically filed returns, see By March 31 below. How to amend a 2010 tax return File paper Forms W-2 and W-3. How to amend a 2010 tax return File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). How to amend a 2010 tax return For electronically filed returns, see By March 31 below. How to amend a 2010 tax return By March 31. How to amend a 2010 tax return   File electronic Forms W-2 and 1099. How to amend a 2010 tax return File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. How to amend a 2010 tax return For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. How to amend a 2010 tax return socialsecurity. How to amend a 2010 tax return gov/employer. How to amend a 2010 tax return For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. How to amend a 2010 tax return By April 30, July 31, October 31, and January 31. How to amend a 2010 tax return   Deposit FUTA taxes. How to amend a 2010 tax return Deposit FUTA tax due if it is more than $500. How to amend a 2010 tax return Before December 1. How to amend a 2010 tax return  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. How to amend a 2010 tax return Introduction You are generally required to withhold federal income tax from the wages of your employees. How to amend a 2010 tax return You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). How to amend a 2010 tax return You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to amend a 2010 tax return This chapter includes information about these taxes. How to amend a 2010 tax return You must also pay self-employment tax on your net earnings from farming. How to amend a 2010 tax return See chapter 12 for information on self-employment tax. How to amend a 2010 tax return Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. How to amend a 2010 tax return Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. How to amend a 2010 tax return Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. How to amend a 2010 tax return Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. How to amend a 2010 tax return Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. How to amend a 2010 tax return Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). How to amend a 2010 tax return Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). How to amend a 2010 tax return Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. How to amend a 2010 tax return For more information, see Publication 51 (Circular A). How to amend a 2010 tax return Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. How to amend a 2010 tax return This is so even when you give the employee freedom of action. How to amend a 2010 tax return What matters is that you have the right to control the details of how the services are performed. How to amend a 2010 tax return You are responsible for withholding and paying employment taxes for your employees. How to amend a 2010 tax return You are also required to file employment tax returns. How to amend a 2010 tax return These requirements do not apply to amounts that you pay to independent contractors. How to amend a 2010 tax return See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. How to amend a 2010 tax return If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. How to amend a 2010 tax return Special rules apply to crew leaders. How to amend a 2010 tax return See Crew Leaders , later. How to amend a 2010 tax return Employer identification number (EIN). How to amend a 2010 tax return   If you have employees, you must have an EIN. How to amend a 2010 tax return If you do not have an EIN, you may apply for one online. How to amend a 2010 tax return Go to IRS. How to amend a 2010 tax return gov and click on the Apply for an EIN Online link under Tools. How to amend a 2010 tax return You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). How to amend a 2010 tax return The hours of operation for both numbers are Monday–Friday form 7:00 a. How to amend a 2010 tax return m. How to amend a 2010 tax return –7:00 p. How to amend a 2010 tax return m. How to amend a 2010 tax return local time (Alaska and Hawaii follow Pacific time). How to amend a 2010 tax return You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. How to amend a 2010 tax return Employee's social security number (SSN). How to amend a 2010 tax return   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). How to amend a 2010 tax return Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). How to amend a 2010 tax return It is also available from the SSA's website at www. How to amend a 2010 tax return socialsecurity. How to amend a 2010 tax return gov. How to amend a 2010 tax return   The employee must furnish evidence of age, identity, and U. How to amend a 2010 tax return S. How to amend a 2010 tax return citizenship or lawful immigration status permitting employment with the Form SS-5. How to amend a 2010 tax return An employee who is age 18 or older must appear in person with this evidence at an SSA office. How to amend a 2010 tax return Form I-9. How to amend a 2010 tax return    You must verify that each new employee is legally eligible to work in the United States. How to amend a 2010 tax return This includes completing the Form I-9, Employment Eligibility Verification. How to amend a 2010 tax return Form I-9 is available from the U. How to amend a 2010 tax return S. How to amend a 2010 tax return Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. How to amend a 2010 tax return Form I-9 is also available from the USCIS website at www. How to amend a 2010 tax return uscis. How to amend a 2010 tax return gov. How to amend a 2010 tax return You can also contact the USCIS at 1-800-375-5283 for more information. How to amend a 2010 tax return New hire reporting. How to amend a 2010 tax return   You are required to report any new employee to a designated state new hire registry. How to amend a 2010 tax return Many states accept a copy of Form W-4 with employer information added. How to amend a 2010 tax return Visit the Office of Child Support Enforcement website at www. How to amend a 2010 tax return acf. How to amend a 2010 tax return hhs. How to amend a 2010 tax return gov/programs/cse/newhire for more information. How to amend a 2010 tax return Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. How to amend a 2010 tax return However, certain exemptions may apply to wages paid to your child, spouse, or parent. How to amend a 2010 tax return Exemptions for your child. How to amend a 2010 tax return   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. How to amend a 2010 tax return However, see Nonexempt services of a child or spouse , later. How to amend a 2010 tax return Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. How to amend a 2010 tax return Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. How to amend a 2010 tax return Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. How to amend a 2010 tax return Exemptions for your spouse. How to amend a 2010 tax return   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. How to amend a 2010 tax return   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. How to amend a 2010 tax return Nonexempt services of a child or spouse. How to amend a 2010 tax return   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. How to amend a 2010 tax return A corporation, even if it is controlled by you. How to amend a 2010 tax return A partnership, even if you are a partner. How to amend a 2010 tax return This does not apply to wages paid to your child if each partner is a parent of the child. How to amend a 2010 tax return An estate or trust, even if it is the estate of a deceased parent. How to amend a 2010 tax return In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. How to amend a 2010 tax return Exemptions for your parent. How to amend a 2010 tax return   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. How to amend a 2010 tax return Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. How to amend a 2010 tax return You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. How to amend a 2010 tax return You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. How to amend a 2010 tax return   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. How to amend a 2010 tax return Qualified joint venture. How to amend a 2010 tax return   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. How to amend a 2010 tax return For more information about qualified joint ventures, see chapter 12. How to amend a 2010 tax return Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. How to amend a 2010 tax return Social security and Medicare taxes. How to amend a 2010 tax return   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. How to amend a 2010 tax return The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. How to amend a 2010 tax return The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. How to amend a 2010 tax return Federal income tax withholding. How to amend a 2010 tax return   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. How to amend a 2010 tax return Federal unemployment (FUTA) tax. How to amend a 2010 tax return   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. How to amend a 2010 tax return The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. How to amend a 2010 tax return Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. How to amend a 2010 tax return   The farmer is the employer of workers furnished by a crew leader in all other situations. How to amend a 2010 tax return In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. How to amend a 2010 tax return For example, some farmers employ individuals to recruit farmworkers exclusively for them. How to amend a 2010 tax return Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. How to amend a 2010 tax return The farmer is the employer in these cases. How to amend a 2010 tax return For information about common-law employees, see section 1 of Publication 15-A. How to amend a 2010 tax return For information about crew leaders, see the Department of Labor website at www. How to amend a 2010 tax return dol. How to amend a 2010 tax return gov/whd/regs/compliance/whdfs49. How to amend a 2010 tax return htm. How to amend a 2010 tax return Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. How to amend a 2010 tax return You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). How to amend a 2010 tax return The $150 test applies separately to each farmworker that you employ. How to amend a 2010 tax return If you employ a family of workers, each member is treated separately. How to amend a 2010 tax return Do not count wages paid by other employers. How to amend a 2010 tax return You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). How to amend a 2010 tax return If the $2,500 test for the group is not met, the $150 test for an employee still applies. How to amend a 2010 tax return Exceptions. How to amend a 2010 tax return   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. How to amend a 2010 tax return However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. How to amend a 2010 tax return   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. How to amend a 2010 tax return   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. How to amend a 2010 tax return Religious exemption. How to amend a 2010 tax return   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. How to amend a 2010 tax return This exemption is available only if both the employee and the employer are members of the group or division. How to amend a 2010 tax return   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How to amend a 2010 tax return Cash wages. How to amend a 2010 tax return   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. How to amend a 2010 tax return Cash wages include checks, money orders, and any kind of money or cash. How to amend a 2010 tax return   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. How to amend a 2010 tax return Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. How to amend a 2010 tax return For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. How to amend a 2010 tax return socialsecurity. How to amend a 2010 tax return gov. How to amend a 2010 tax return Noncash wages. How to amend a 2010 tax return    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. How to amend a 2010 tax return Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. How to amend a 2010 tax return However, they are subject to these taxes if the substance of the transaction is a cash payment. How to amend a 2010 tax return For information on lodging provided as a condition of employment, see Publication 15-B. How to amend a 2010 tax return   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. How to amend a 2010 tax return Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). How to amend a 2010 tax return Tax rates and social security wage limit. How to amend a 2010 tax return   For 2013, the employer and the employee will pay the following taxes. How to amend a 2010 tax return The employer and employee each pay 6. How to amend a 2010 tax return 2% of cash wages for social security tax (old-age, survivors, and disability insurance). How to amend a 2010 tax return The employer and employee each pay 1. How to amend a 2010 tax return 45% of cash wages for Medicare tax (hospital insurance). How to amend a 2010 tax return The employee pays 0. How to amend a 2010 tax return 9% of cash wages in excess of $200,000 for Additional Medicare Tax. How to amend a 2010 tax return Wage limit. How to amend a 2010 tax return   The limit on wages subject to the social security tax for 2013 is $113,700. How to amend a 2010 tax return There is no limit on wages subject to the Medicare tax. How to amend a 2010 tax return All covered wages are subject to the Medicare tax. How to amend a 2010 tax return Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. How to amend a 2010 tax return Paying employee's share. How to amend a 2010 tax return   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. How to amend a 2010 tax return It is additional income to the employee. How to amend a 2010 tax return You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. How to amend a 2010 tax return Example. How to amend a 2010 tax return Jane operates a small family fruit farm. How to amend a 2010 tax return She employs day laborers in the picking season to enable her to timely get her crop to market. How to amend a 2010 tax return She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. How to amend a 2010 tax return When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). How to amend a 2010 tax return For 2013, Jane paid Mary $1,000 during the year. How to amend a 2010 tax return Susan enters $1,076. How to amend a 2010 tax return 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. How to amend a 2010 tax return 50 social security and Medicare taxes paid for Mary). How to amend a 2010 tax return She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. How to amend a 2010 tax return Additional Medicare Tax. How to amend a 2010 tax return   In addition to withholding Medicare tax at 1. How to amend a 2010 tax return 45%, you must withhold a 0. How to amend a 2010 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to amend a 2010 tax return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. How to amend a 2010 tax return Additional Medicare Tax is only imposed on the employee. How to amend a 2010 tax return There is no employer share of Additional Medicare Tax. How to amend a 2010 tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. How to amend a 2010 tax return   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). How to amend a 2010 tax return For more information on Additional Medicare Tax, visit IRS. How to amend a 2010 tax return gov and enter “Additional Medicare Tax” in the search box. How to amend a 2010 tax return Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. How to amend a 2010 tax return Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. How to amend a 2010 tax return The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. How to amend a 2010 tax return Form W-4. How to amend a 2010 tax return   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. How to amend a 2010 tax return In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. How to amend a 2010 tax return An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. How to amend a 2010 tax return   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. How to amend a 2010 tax return   You should give each new employee a Form W-4 as soon as you hire the employee. How to amend a 2010 tax return For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. How to amend a 2010 tax return Have the employee complete and return the form to you before the first payday. How to amend a 2010 tax return If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. How to amend a 2010 tax return New Form W-4 for 2014. How to amend a 2010 tax return   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. How to amend a 2010 tax return Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. How to amend a 2010 tax return You cannot accept substitute Forms W-4 developed by employees. How to amend a 2010 tax return How to figure withholding. How to amend a 2010 tax return   You can use one of several methods to determine the amount to withhold. How to amend a 2010 tax return The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. How to amend a 2010 tax return Publication 51 (Circular A) also contains additional information about federal income tax withholding. How to amend a 2010 tax return Nonemployee compensation. How to amend a 2010 tax return   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. How to amend a 2010 tax return However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. How to amend a 2010 tax return For more information, see the Instructions for Form 1099-MISC. How to amend a 2010 tax return Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. How to amend a 2010 tax return However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. How to amend a 2010 tax return You meet the notification requirement by giving each employee any of the following. How to amend a 2010 tax return Form W-2, which contains EIC notification on the back of Copy B. How to amend a 2010 tax return A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. How to amend a 2010 tax return Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). How to amend a 2010 tax return Your own written statement with the exact wording of Notice 797. How to amend a 2010 tax return For more information, see Publication 51 (Circular A). How to amend a 2010 tax return Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. How to amend a 2010 tax return You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. How to amend a 2010 tax return If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. How to amend a 2010 tax return You must also pay the employer's share of social security and Medicare taxes. How to amend a 2010 tax return There is no employer share of Additional Medicare Tax. How to amend a 2010 tax return Form 943. How to amend a 2010 tax return   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. How to amend a 2010 tax return Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). How to amend a 2010 tax return Deposits. How to amend a 2010 tax return   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. How to amend a 2010 tax return However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. How to amend a 2010 tax return   For more information on deposit rules, see Publication 51 (Circular A). How to amend a 2010 tax return Electronic deposit requirement. How to amend a 2010 tax return   You must use electronic funds transfer to make all federal tax deposits. How to amend a 2010 tax return Generally, electronic funds transfers are made using EFTPS. How to amend a 2010 tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. How to amend a 2010 tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to amend a 2010 tax return EFTPS is a free service provided by the Department of Treasury. How to amend a 2010 tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to amend a 2010 tax return   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). How to amend a 2010 tax return To get more information about EFTPS or to enroll in EFTPS, visit www. How to amend a 2010 tax return eftps. How to amend a 2010 tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to amend a 2010 tax return Additional information about EFTPS is also available in Publication 966. How to amend a 2010 tax return Form W-2. How to amend a 2010 tax return   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. How to amend a 2010 tax return However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. How to amend a 2010 tax return The date the employee requests the form. How to amend a 2010 tax return The date you make your final payment of wages to the employee. How to amend a 2010 tax return Compensation paid to H-2A visa holders. How to amend a 2010 tax return   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. How to amend a 2010 tax return Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. How to amend a 2010 tax return   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. How to amend a 2010 tax return In this case, the worker must give the employer a completed Form W-4. How to amend a 2010 tax return Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. How to amend a 2010 tax return   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. How to amend a 2010 tax return For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. How to amend a 2010 tax return Trust fund recovery penalty. How to amend a 2010 tax return   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. How to amend a 2010 tax return A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. How to amend a 2010 tax return A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. How to amend a 2010 tax return   Willfully means voluntarily, consciously, and intentionally. How to amend a 2010 tax return Paying other expenses of the business instead of the taxes due is acting willfully. How to amend a 2010 tax return Consequences of treating an employee as an independent contractor. How to amend a 2010 tax return   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. How to amend a 2010 tax return See Publication 15-A for more information. How to amend a 2010 tax return Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. How to amend a 2010 tax return You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. How to amend a 2010 tax return You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. How to amend a 2010 tax return These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. How to amend a 2010 tax return See Family Employees , earlier. How to amend a 2010 tax return Alien farmworkers. How to amend a 2010 tax return   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. How to amend a 2010 tax return However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. How to amend a 2010 tax return Commodity wages. How to amend a 2010 tax return   Payments in kind for farm labor are not cash wages. How to amend a 2010 tax return Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. How to amend a 2010 tax return Tax rate and credit. How to amend a 2010 tax return   The gross FUTA tax rate is 6. How to amend a 2010 tax return 0% of the first $7,000 cash wages you pay to each employee during the year. How to amend a 2010 tax return However, you are given a credit of up to 5. How to amend a 2010 tax return 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. How to amend a 2010 tax return If your state tax rate (experience rate) is less than 5. How to amend a 2010 tax return 4%, you may still be allowed the full 5. How to amend a 2010 tax return 4% credit. How to amend a 2010 tax return   If you do not pay the state tax, you cannot take the credit. How to amend a 2010 tax return If you are exempt from state unemployment tax for any reason, the full 6. How to amend a 2010 tax return 0% rate applies. How to amend a 2010 tax return See the Instructions for Form 940 for additional information. How to amend a 2010 tax return More information. How to amend a 2010 tax return   For more information on FUTA tax, see Publication 51 (Circular A). How to amend a 2010 tax return Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. How to amend a 2010 tax return It must not be collected or deducted from the wages of your employees. How to amend a 2010 tax return Form 940. How to amend a 2010 tax return   Report FUTA tax on Form 940. How to amend a 2010 tax return The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). How to amend a 2010 tax return Deposits. How to amend a 2010 tax return   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. How to amend a 2010 tax return If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. How to amend a 2010 tax return You can add it to the tax for the next quarter. How to amend a 2010 tax return If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. How to amend a 2010 tax return If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. How to amend a 2010 tax return Electronic deposit requirement. How to amend a 2010 tax return   You must use electronic funds transfer to make all federal tax deposits. How to amend a 2010 tax return Generally, electronic funds transfers are made using EFTPS. How to amend a 2010 tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. How to amend a 2010 tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to amend a 2010 tax return EFTPS is a free service provided by the Department of Treasury. How to amend a 2010 tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to amend a 2010 tax return   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). How to amend a 2010 tax return To get more information about EFTPS or to enroll in EFTPS, visit www. How to amend a 2010 tax return eftps. How to amend a 2010 tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to amend a 2010 tax return Additional information about EFTPS is also available in Publication 966. How to amend a 2010 tax return Prev  Up  Next   Home   More Online Publications