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How To Amend My 2011 Tax Return

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How To Amend My 2011 Tax Return

How to amend my 2011 tax return 3. How to amend my 2011 tax return   Rent Expense Table of Contents Introduction Topics - This chapter discusses: RentConditional sales contract. How to amend my 2011 tax return Leveraged leases. How to amend my 2011 tax return Leveraged leases of limited-use property. How to amend my 2011 tax return Taxes on Leased Property Cost of Getting a Lease Improvements by Lessee Capitalizing Rent Expenses Introduction This chapter discusses the tax treatment of rent or lease payments you make for property you use in your business but do not own. How to amend my 2011 tax return It also discusses how to treat other kinds of payments you make that are related to your use of this property. How to amend my 2011 tax return These include payments you make for taxes on the property. How to amend my 2011 tax return Topics - This chapter discusses: The definition of rent Taxes on leased property The cost of getting a lease Improvements by the lessee Capitalizing rent expenses Rent Rent is any amount you pay for the use of property you do not own. How to amend my 2011 tax return In general, you can deduct rent as an expense only if the rent is for property you use in your trade or business. How to amend my 2011 tax return If you have or will receive equity in or title to the property, the rent is not deductible. How to amend my 2011 tax return Unreasonable rent. How to amend my 2011 tax return   You cannot take a rental deduction for unreasonable rent. How to amend my 2011 tax return Ordinarily, the issue of reasonableness arises only if you and the lessor are related. How to amend my 2011 tax return Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. How to amend my 2011 tax return Rent is not unreasonable just because it is figured as a percentage of gross sales. How to amend my 2011 tax return For examples of related persons, see Related persons in chapter 2, Publication 544. How to amend my 2011 tax return Rent on your home. How to amend my 2011 tax return   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. How to amend my 2011 tax return You must meet the requirements for business use of your home. How to amend my 2011 tax return For more information, see Business use of your home in chapter 1. How to amend my 2011 tax return Rent paid in advance. How to amend my 2011 tax return   Generally, rent paid in your trade or business is deductible in the year paid or accrued. How to amend my 2011 tax return If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. How to amend my 2011 tax return You can deduct the rest of your payment only over the period to which it applies. How to amend my 2011 tax return Example 1. How to amend my 2011 tax return You are a calendar year taxpayer and you leased a building for 5 years beginning July 1. How to amend my 2011 tax return Your rent is $12,000 per year. How to amend my 2011 tax return You paid the first year's rent ($12,000) on June 30. How to amend my 2011 tax return You can deduct only $6,000 (6/12 × $12,000) for the rent that applies to the first year. How to amend my 2011 tax return Example 2. How to amend my 2011 tax return You are a calendar year taxpayer. How to amend my 2011 tax return Last January you leased property for 3 years for $6,000 a year. How to amend my 2011 tax return You paid the full $18,000 (3 × $6,000) during the first year of the lease. How to amend my 2011 tax return Each year you can deduct only $6,000, the part of the lease that applies to that year. How to amend my 2011 tax return Canceling a lease. How to amend my 2011 tax return   You generally can deduct as rent an amount you pay to cancel a business lease. How to amend my 2011 tax return Lease or purchase. How to amend my 2011 tax return   There may be instances in which you must determine whether your payments are for rent or for the purchase of the property. How to amend my 2011 tax return You must first determine whether your agreement is a lease or a conditional sales contract. How to amend my 2011 tax return Payments made under a conditional sales contract are not deductible as rent expense. How to amend my 2011 tax return Conditional sales contract. How to amend my 2011 tax return   Whether an agreement is a conditional sales contract depends on the intent of the parties. How to amend my 2011 tax return Determine intent based on the provisions of the agreement and the facts and circumstances that exist when you make the agreement. How to amend my 2011 tax return No single test, or special combination of tests, always applies. How to amend my 2011 tax return However, in general, an agreement may be considered a conditional sales contract rather than a lease if any of the following is true. How to amend my 2011 tax return The agreement applies part of each payment toward an equity interest you will receive. How to amend my 2011 tax return You get title to the property after you make a stated amount of required payments. How to amend my 2011 tax return The amount you must pay to use the property for a short time is a large part of the amount you would pay to get title to the property. How to amend my 2011 tax return You pay much more than the current fair rental value of the property. How to amend my 2011 tax return You have an option to buy the property at a nominal price compared to the value of the property when you may exercise the option. How to amend my 2011 tax return Determine this value when you make the agreement. How to amend my 2011 tax return You have an option to buy the property at a nominal price compared to the total amount you have to pay under the agreement. How to amend my 2011 tax return The agreement designates part of the payments as interest, or that part is easy to recognize as interest. How to amend my 2011 tax return Leveraged leases. How to amend my 2011 tax return   Leveraged lease transactions may not be considered leases. How to amend my 2011 tax return Leveraged leases generally involve three parties: a lessor, a lessee, and a lender to the lessor. How to amend my 2011 tax return Usually the lease term covers a large part of the useful life of the leased property, and the lessee's payments to the lessor are enough to cover the lessor's payments to the lender. How to amend my 2011 tax return   If you plan to take part in what appears to be a leveraged lease, you may want to get an advance ruling. How to amend my 2011 tax return Revenue Procedure 2001-28 on page 1156 of Internal Revenue Bulletin 2001-19 contains the guidelines the IRS will use to determine if a leveraged lease is a lease for federal income tax purposes. How to amend my 2011 tax return Revenue Procedure 2001-29 on page 1160 of the same Internal Revenue Bulletin provides the information required to be furnished in a request for an advance ruling on a leveraged lease transaction. How to amend my 2011 tax return Internal Revenue Bulletin 2001-19 is available at www. How to amend my 2011 tax return irs. How to amend my 2011 tax return gov/pub/irs-irbs/irb01-19. How to amend my 2011 tax return pdf. How to amend my 2011 tax return   In general, Revenue Procedure 2001-28 provides that, for advance ruling purposes only, the IRS will consider the lessor in a leveraged lease transaction to be the owner of the property and the transaction to be a valid lease if all the factors in the revenue procedure are met, including the following. How to amend my 2011 tax return The lessor must maintain a minimum unconditional “at risk” equity investment in the property (at least 20% of the cost of the property) during the entire lease term. How to amend my 2011 tax return The lessee may not have a contractual right to buy the property from the lessor at less than fair market value when the right is exercised. How to amend my 2011 tax return The lessee may not invest in the property, except as provided by Revenue Procedure 2001-28. How to amend my 2011 tax return The lessee may not lend any money to the lessor to buy the property or guarantee the loan used by the lessor to buy the property. How to amend my 2011 tax return The lessor must show that it expects to receive a profit apart from the tax deductions, allowances, credits, and other tax attributes. How to amend my 2011 tax return   The IRS may charge you a user fee for issuing a tax ruling. How to amend my 2011 tax return For more information, see Revenue Procedure 2014-1 available at  www. How to amend my 2011 tax return irs. How to amend my 2011 tax return gov/irb/2014-1_IRB/ar05. How to amend my 2011 tax return html. How to amend my 2011 tax return Leveraged leases of limited-use property. How to amend my 2011 tax return   The IRS will not issue advance rulings on leveraged leases of so-called limited-use property. How to amend my 2011 tax return Limited-use property is property not expected to be either useful to or usable by a lessor at the end of the lease term except for continued leasing or transfer to a lessee. How to amend my 2011 tax return See Revenue Procedure 2001-28 for examples of limited-use property and property that is not limited-use property. How to amend my 2011 tax return Leases over $250,000. How to amend my 2011 tax return   Special rules are provided for certain leases of tangible property. How to amend my 2011 tax return The rules apply if the lease calls for total payments of more than $250,000 and any of the following apply. How to amend my 2011 tax return Rents increase during the lease. How to amend my 2011 tax return Rents decrease during the lease. How to amend my 2011 tax return Rents are deferred (rent is payable after the end of the calendar year following the calendar year in which the use occurs and the rent is allocated). How to amend my 2011 tax return Rents are prepaid (rent is payable before the end of the calendar year preceding the calendar year in which the use occurs and the rent is allocated). How to amend my 2011 tax return These rules do not apply if your lease specifies equal amounts of rent for each month in the lease term and all rent payments are due in the calendar year to which the rent relates (or in the preceding or following calendar year). How to amend my 2011 tax return   Generally, if the special rules apply, you must use an accrual method of accounting (and time value of money principles) for your rental expenses, regardless of your overall method of accounting. How to amend my 2011 tax return In addition, in certain cases in which the IRS has determined that a lease was designed to achieve tax avoidance, you must take rent and stated or imputed interest into account under a constant rental accrual method in which the rent is treated as accruing ratably over the entire lease term. How to amend my 2011 tax return For details, see section 467 of the Internal Revenue Code. How to amend my 2011 tax return Taxes on Leased Property If you lease business property, you can deduct as additional rent any taxes you have to pay to or for the lessor. How to amend my 2011 tax return When you can deduct these taxes as additional rent depends on your accounting method. How to amend my 2011 tax return Cash method. How to amend my 2011 tax return   If you use the cash method of accounting, you can deduct the taxes as additional rent only for the tax year in which you pay them. How to amend my 2011 tax return Accrual method. How to amend my 2011 tax return   If you use an accrual method of accounting, you can deduct taxes as additional rent for the tax year in which you can determine all the following. How to amend my 2011 tax return That you have a liability for taxes on the leased property. How to amend my 2011 tax return How much the liability is. How to amend my 2011 tax return That economic performance occurred. How to amend my 2011 tax return   The liability and amount of taxes are determined by state or local law and the lease agreement. How to amend my 2011 tax return Economic performance occurs as you use the property. How to amend my 2011 tax return Example 1. How to amend my 2011 tax return Oak Corporation is a calendar year taxpayer that uses an accrual method of accounting. How to amend my 2011 tax return Oak leases land for use in its business. How to amend my 2011 tax return Under state law, owners of real property become liable (incur a lien on the property) for real estate taxes for the year on January 1 of that year. How to amend my 2011 tax return However, they do not have to pay these taxes until July 1 of the next year (18 months later) when tax bills are issued. How to amend my 2011 tax return Under the terms of the lease, Oak becomes liable for the real estate taxes in the later year when the tax bills are issued. How to amend my 2011 tax return If the lease ends before the tax bill for a year is issued, Oak is not liable for the taxes for that year. How to amend my 2011 tax return Oak cannot deduct the real estate taxes as rent until the tax bill is issued. How to amend my 2011 tax return This is when Oak's liability under the lease becomes fixed. How to amend my 2011 tax return Example 2. How to amend my 2011 tax return The facts are the same as in Example 1 except that, according to the terms of the lease, Oak becomes liable for the real estate taxes when the owner of the property becomes liable for them. How to amend my 2011 tax return As a result, Oak will deduct the real estate taxes as rent on its tax return for the earlier year. How to amend my 2011 tax return This is the year in which Oak's liability under the lease becomes fixed. How to amend my 2011 tax return Cost of Getting a Lease You may either enter into a new lease with the lessor of the property or get an existing lease from another lessee. How to amend my 2011 tax return Very often when you get an existing lease from another lessee, you must pay the previous lessee money to get the lease, besides having to pay the rent on the lease. How to amend my 2011 tax return If you get an existing lease on property or equipment for your business, you generally must amortize any amount you pay to get that lease over the remaining term of the lease. How to amend my 2011 tax return For example, if you pay $10,000 to get a lease and there are 10 years remaining on the lease with no option to renew, you can deduct $1,000 each year. How to amend my 2011 tax return The cost of getting an existing lease of tangible property is not subject to the amortization rules for section 197 intangibles discussed in chapter 8. How to amend my 2011 tax return Option to renew. How to amend my 2011 tax return   The term of the lease for amortization includes all renewal options plus any other period for which you and the lessor reasonably expect the lease to be renewed. How to amend my 2011 tax return However, this applies only if less than 75% of the cost of getting the lease is for the term remaining on the purchase date (not including any period for which you may choose to renew, extend, or continue the lease). How to amend my 2011 tax return Allocate the lease cost to the original term and any option term based on the facts and circumstances. How to amend my 2011 tax return In some cases, it may be appropriate to make the allocation using a present value computation. How to amend my 2011 tax return For more information, see Regulations section 1. How to amend my 2011 tax return 178-1(b)(5). How to amend my 2011 tax return Example 1. How to amend my 2011 tax return You paid $10,000 to get a lease with 20 years remaining on it and two options to renew for 5 years each. How to amend my 2011 tax return Of this cost, you paid $7,000 for the original lease and $3,000 for the renewal options. How to amend my 2011 tax return Because $7,000 is less than 75% of the total $10,000 cost of the lease (or $7,500), you must amortize the $10,000 over 30 years. How to amend my 2011 tax return That is the remaining life of your present lease plus the periods for renewal. How to amend my 2011 tax return Example 2. How to amend my 2011 tax return The facts are the same as in Example 1, except that you paid $8,000 for the original lease and $2,000 for the renewal options. How to amend my 2011 tax return You can amortize the entire $10,000 over the 20-year remaining life of the original lease. How to amend my 2011 tax return The $8,000 cost of getting the original lease was not less than 75% of the total cost of the lease (or $7,500). How to amend my 2011 tax return Cost of a modification agreement. How to amend my 2011 tax return   You may have to pay an additional “rent” amount over part of the lease period to change certain provisions in your lease. How to amend my 2011 tax return You must capitalize these payments and amortize them over the remaining period of the lease. How to amend my 2011 tax return You cannot deduct the payments as additional rent, even if they are described as rent in the agreement. How to amend my 2011 tax return Example. How to amend my 2011 tax return You are a calendar year taxpayer and sign a 20-year lease to rent part of a building starting on January 1. How to amend my 2011 tax return However, before you occupy it, you decide that you really need less space. How to amend my 2011 tax return The lessor agrees to reduce your rent from $7,000 to $6,000 per year and to release the excess space from the original lease. How to amend my 2011 tax return In exchange, you agree to pay an additional rent amount of $3,000, payable in 60 monthly installments of $50 each. How to amend my 2011 tax return   You must capitalize the $3,000 and amortize it over the 20-year term of the lease. How to amend my 2011 tax return Your amortization deduction each year will be $150 ($3,000 ÷ 20). How to amend my 2011 tax return You cannot deduct the $600 (12 × $50) that you will pay during each of the first 5 years as rent. How to amend my 2011 tax return Commissions, bonuses, and fees. How to amend my 2011 tax return   Commissions, bonuses, fees, and other amounts you pay to get a lease on property you use in your business are capital costs. How to amend my 2011 tax return You must amortize these costs over the term of the lease. How to amend my 2011 tax return Loss on merchandise and fixtures. How to amend my 2011 tax return   If you sell at a loss merchandise and fixtures that you bought solely to get a lease, the loss is a cost of getting the lease. How to amend my 2011 tax return You must capitalize the loss and amortize it over the remaining term of the lease. How to amend my 2011 tax return Improvements by Lessee If you add buildings or make other permanent improvements to leased property, depreciate the cost of the improvements using the modified accelerated cost recovery system (MACRS). How to amend my 2011 tax return Depreciate the property over its appropriate recovery period. How to amend my 2011 tax return You cannot amortize the cost over the remaining term of the lease. How to amend my 2011 tax return If you do not keep the improvements when you end the lease, figure your gain or loss based on your adjusted basis in the improvements at that time. How to amend my 2011 tax return For more information, see the discussion of MACRS in Publication 946, How To Depreciate Property. How to amend my 2011 tax return Assignment of a lease. How to amend my 2011 tax return   If a long-term lessee who makes permanent improvements to land later assigns all lease rights to you for money and you pay the rent required by the lease, the amount you pay for the assignment is a capital investment. How to amend my 2011 tax return If the rental value of the leased land increased since the lease began, part of your capital investment is for that increase in the rental value. How to amend my 2011 tax return The rest is for your investment in the permanent improvements. How to amend my 2011 tax return   The part that is for the increased rental value of the land is a cost of getting a lease, and you amortize it over the remaining term of the lease. How to amend my 2011 tax return You can depreciate the part that is for your investment in the improvements over the recovery period of the property as discussed earlier, without regard to the lease term. How to amend my 2011 tax return Capitalizing Rent Expenses Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. How to amend my 2011 tax return Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. How to amend my 2011 tax return You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. How to amend my 2011 tax return Indirect costs include amounts incurred for renting or leasing equipment, facilities, or land. How to amend my 2011 tax return Uniform capitalization rules. How to amend my 2011 tax return   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. How to amend my 2011 tax return Produce real property or tangible personal property. How to amend my 2011 tax return For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. How to amend my 2011 tax return Acquire property for resale. How to amend my 2011 tax return However, these rules do not apply to the following property. How to amend my 2011 tax return Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. How to amend my 2011 tax return Property you produce if you meet either of the following conditions. How to amend my 2011 tax return Your indirect costs of producing the property are $200,000 or less. How to amend my 2011 tax return You use the cash method of accounting and do not account for inventories. How to amend my 2011 tax return Example 1. How to amend my 2011 tax return You rent construction equipment to build a storage facility. How to amend my 2011 tax return If you are subject to the uniform capitalization rules, you must capitalize as part of the cost of the building the rent you paid for the equipment. How to amend my 2011 tax return You recover your cost by claiming a deduction for depreciation on the building. How to amend my 2011 tax return Example 2. How to amend my 2011 tax return You rent space in a facility to conduct your business of manufacturing tools. How to amend my 2011 tax return If you are subject to the uniform capitalization rules, you must include the rent you paid to occupy the facility in the cost of the tools you produce. How to amend my 2011 tax return More information. How to amend my 2011 tax return   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. How to amend my 2011 tax return Prev  Up  Next   Home   More Online Publications
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The How To Amend My 2011 Tax Return

How to amend my 2011 tax return Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. How to amend my 2011 tax return irs. How to amend my 2011 tax return gov/pub15a. How to amend my 2011 tax return What's New Social security and Medicare tax for 2014. How to amend my 2011 tax return  The social security tax rate is 6. How to amend my 2011 tax return 2% each for the employee and employer, unchanged from 2013. How to amend my 2011 tax return The social security wage base limit is $117,000. How to amend my 2011 tax return The Medicare tax rate is 1. How to amend my 2011 tax return 45% each for the employee and employer, unchanged from 2013. How to amend my 2011 tax return There is no wage base limit for Medicare tax. How to amend my 2011 tax return Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. How to amend my 2011 tax return Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. How to amend my 2011 tax return Withholding allowance. How to amend my 2011 tax return  The 2014 amount for one withholding allowance on an annual basis is $3,950. How to amend my 2011 tax return Same-sex marriage. How to amend my 2011 tax return  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. How to amend my 2011 tax return For more information, see Revenue Ruling 2013-17, 2013-38 I. How to amend my 2011 tax return R. How to amend my 2011 tax return B. How to amend my 2011 tax return 201, available at www. How to amend my 2011 tax return irs. How to amend my 2011 tax return gov/irb/2013-38_IRB/ar07. How to amend my 2011 tax return html. How to amend my 2011 tax return Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. How to amend my 2011 tax return Notice 2013-61, 2013-44 I. How to amend my 2011 tax return R. How to amend my 2011 tax return B. How to amend my 2011 tax return 432, is available at www. How to amend my 2011 tax return irs. How to amend my 2011 tax return gov/irb/2013-44_IRB/ar10. How to amend my 2011 tax return html. How to amend my 2011 tax return Reminders Additional Medicare Tax withholding. How to amend my 2011 tax return . How to amend my 2011 tax return  In addition to withholding Medicare tax at 1. How to amend my 2011 tax return 45%, you must withhold a 0. How to amend my 2011 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 my 2011 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 my 2011 tax return Additional Medicare Tax is only imposed on the employee. How to amend my 2011 tax return There is no employer share of Additional Medicare Tax. How to amend my 2011 tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. How to amend my 2011 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 my 2011 tax return For more information on Additional Medicare Tax, visit IRS. How to amend my 2011 tax return gov and enter “Additional Medicare Tax” in the search box. How to amend my 2011 tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. How to amend my 2011 tax return  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. How to amend my 2011 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 my 2011 tax return For more information, visit IRS. How to amend my 2011 tax return gov and enter “work opportunity tax credit” in the search box. How to amend my 2011 tax return COBRA premium assistance credit. How to amend my 2011 tax return  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. How to amend my 2011 tax return For more information, see COBRA premium assistance credit in Publication 15 (Circular E). How to amend my 2011 tax return Federal tax deposits must be made by electronic funds transfer. How to amend my 2011 tax return  You must use electronic funds transfer to make all federal tax deposits. How to amend my 2011 tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to amend my 2011 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 my 2011 tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to amend my 2011 tax return EFTPS is a free service provided by the Department of Treasury. How to amend my 2011 tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to amend my 2011 tax return For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). How to amend my 2011 tax return To get more information about EFTPS or to enroll in EFTPS, visit www. How to amend my 2011 tax return eftps. How to amend my 2011 tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to amend my 2011 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 my 2011 tax return You must receive written notice from the IRS to file Form 944. How to amend my 2011 tax return  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. How to amend my 2011 tax return S. How to amend my 2011 tax return Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. How to amend my 2011 tax return You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. How to amend my 2011 tax return For more information on requesting to file Form 944, visit IRS. How to amend my 2011 tax return gov and enter “file employment taxes annually” in the search box. How to amend my 2011 tax return Employers can request to file Forms 941 instead of Form 944. How to amend my 2011 tax return  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. How to amend my 2011 tax return You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. How to amend my 2011 tax return For more information on requesting to file Form 944, visit IRS. How to amend my 2011 tax return gov and enter “file employment taxes annually” in the search box. How to amend my 2011 tax return Aggregate Form 941 filers. How to amend my 2011 tax return  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. How to amend my 2011 tax return Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. How to amend my 2011 tax return To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. How to amend my 2011 tax return Aggregate Form 940 filers. How to amend my 2011 tax return  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. How to amend my 2011 tax return Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. How to amend my 2011 tax return To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. How to amend my 2011 tax return Electronic filing and payment. How to amend my 2011 tax return  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. How to amend my 2011 tax return Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. How to amend my 2011 tax return Spend less time and worry about taxes and more time running your business. How to amend my 2011 tax return Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. How to amend my 2011 tax return For e-file, visit www. How to amend my 2011 tax return irs. How to amend my 2011 tax return gov/efile for additional information. How to amend my 2011 tax return For EFTPS, visit www. How to amend my 2011 tax return eftps. How to amend my 2011 tax return gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). How to amend my 2011 tax return Electronic submission of Forms W-4, W-4P, W-4S and W-4V. How to amend my 2011 tax return  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. How to amend my 2011 tax return Form W-4, Employee's Withholding Allowance Certificate. How to amend my 2011 tax return Form W-4P, Withholding Certificate for Pension or Annuity Payments. How to amend my 2011 tax return Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. How to amend my 2011 tax return Form W-4V, Voluntary Withholding Request. How to amend my 2011 tax return For each form that you establish an electronic submission system for, you must meet each of the following five requirements. How to amend my 2011 tax return The electronic system must ensure that the information received by the payer is the information sent by the payee. How to amend my 2011 tax return The system must document all occasions of user access that result in a submission. How to amend my 2011 tax return In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. How to amend my 2011 tax return The electronic system must provide exactly the same information as the paper form. How to amend my 2011 tax return The electronic submission must be signed with an electronic signature by the payee whose name is on the form. How to amend my 2011 tax return The electronic signature must be the final entry in the submission. How to amend my 2011 tax return Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. How to amend my 2011 tax return The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. How to amend my 2011 tax return For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. How to amend my 2011 tax return The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. How to amend my 2011 tax return You must also meet all recordkeeping requirements that apply to the paper forms. How to amend my 2011 tax return For more information, see: Regulations sections 31. How to amend my 2011 tax return 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). How to amend my 2011 tax return You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. How to amend my 2011 tax return irs. How to amend my 2011 tax return gov/pub/irs-irbs/irb99-04. How to amend my 2011 tax return pdf. How to amend my 2011 tax return Additional employment tax information. How to amend my 2011 tax return  Visit the IRS website at www. How to amend my 2011 tax return irs. How to amend my 2011 tax return gov/businesses and click on the Employment Taxes link under Businesses Topics. How to amend my 2011 tax return Telephone help. How to amend my 2011 tax return  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. How to amend my 2011 tax return Help for people with disabilities. How to amend my 2011 tax return  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. How to amend my 2011 tax return You may also use this number for assistance with unresolved tax problems. How to amend my 2011 tax return Furnishing Form W-2 to employees electronically. How to amend my 2011 tax return  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. How to amend my 2011 tax return Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. How to amend my 2011 tax return You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. How to amend my 2011 tax return To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. How to amend my 2011 tax return The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. How to amend my 2011 tax return The employee must be informed of the scope and duration of the consent. How to amend my 2011 tax return The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. How to amend my 2011 tax return The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. How to amend my 2011 tax return The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. How to amend my 2011 tax return The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). How to amend my 2011 tax return The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. How to amend my 2011 tax return The employer must notify the employee of any changes to the employer's contact information. How to amend my 2011 tax return You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. How to amend my 2011 tax return For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. How to amend my 2011 tax return 6051-1(j). How to amend my 2011 tax return Photographs of missing children. How to amend my 2011 tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. How to amend my 2011 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to amend my 2011 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to amend my 2011 tax return Introduction This publication supplements Publication 15 (Circular E). How to amend my 2011 tax return It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). How to amend my 2011 tax return This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. How to amend my 2011 tax return Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. How to amend my 2011 tax return Ordering publications and forms. How to amend my 2011 tax return   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. How to amend my 2011 tax return Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. How to amend my 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. How to amend my 2011 tax return    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. How to amend my 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to amend my 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to amend my 2011 tax return   You can also send us comments from www. How to amend my 2011 tax return irs. How to amend my 2011 tax return gov/formspubs. How to amend my 2011 tax return Click on More Information and then click on Comment on Tax Forms and Publications. How to amend my 2011 tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. How to amend my 2011 tax return Prev  Up  Next   Home   More Online Publications