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How To File An Amended 2011 Tax Return

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How To File An Amended 2011 Tax Return

How to file an amended 2011 tax return 5. How to file an amended 2011 tax return   Business Income Table of Contents Introduction Kinds of IncomeBartering for Property or Services Real Estate Rents Personal Property Rents Interest and Dividend Income Canceled Debt Other Income Items That Are Not IncomeAmount you can exclude. How to file an amended 2011 tax return Short-term lease. How to file an amended 2011 tax return Retail space. How to file an amended 2011 tax return Qualified long-term real property. How to file an amended 2011 tax return Guidelines for Selected Occupations Accounting for Your Income Introduction This chapter primarily explains business income and how to account for it on your tax return, what items are not considered income, and gives guidelines for selected occupations. How to file an amended 2011 tax return If there is a connection between any income you receive and your business, the income is business income. How to file an amended 2011 tax return A connection exists if it is clear that the payment of income would not have been made if you did not have the business. How to file an amended 2011 tax return You can have business income even if you are not involved in the activity on a regular full-time basis. How to file an amended 2011 tax return Income from work you do on the side in addition to your regular job can be business income. How to file an amended 2011 tax return You report most business income, such as income from selling your products or services, on Schedule C or C-EZ. How to file an amended 2011 tax return But you report the income from the sale of business assets, such as land and office buildings, on other forms instead of Schedule C or C-EZ. How to file an amended 2011 tax return For information on selling business assets, see chapter 3. How to file an amended 2011 tax return Nonemployee compensation. How to file an amended 2011 tax return Business income includes amounts you received in your business that were properly shown on Forms 1099-MISC. How to file an amended 2011 tax return This includes amounts reported as nonemployee compensation in box 7 of the form. How to file an amended 2011 tax return You can find more information in the instructions on the back of the Form 1099-MISC you received. How to file an amended 2011 tax return Kinds of Income You must report on your tax return all income you receive from your business unless it is excluded by law. How to file an amended 2011 tax return In most cases, your business income will be in the form of cash, checks, and credit card charges. How to file an amended 2011 tax return But business income can be in other forms, such as property or services. How to file an amended 2011 tax return These and other types of income are explained next. How to file an amended 2011 tax return If you are a U. How to file an amended 2011 tax return S. How to file an amended 2011 tax return citizen who has business income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt from tax under U. How to file an amended 2011 tax return S. How to file an amended 2011 tax return law. How to file an amended 2011 tax return If you live outside the United States, you may be able to exclude part or all of your foreign-source business income. How to file an amended 2011 tax return For details, see Publication 54, Tax Guide for U. How to file an amended 2011 tax return S. How to file an amended 2011 tax return Citizens and Resident Aliens Abroad. How to file an amended 2011 tax return Bartering for Property or Services Bartering is an exchange of property or services. How to file an amended 2011 tax return You must include in your gross receipts, at the time received, the fair market value of property or services you receive in exchange for something else. How to file an amended 2011 tax return If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as the fair market value unless the value can be shown to be otherwise. How to file an amended 2011 tax return Example 1. How to file an amended 2011 tax return You are a self-employed lawyer. How to file an amended 2011 tax return You perform legal services for a client, a small corporation. How to file an amended 2011 tax return In payment for your services, you receive shares of stock in the corporation. How to file an amended 2011 tax return You must include the fair market value of the shares in income. How to file an amended 2011 tax return Example 2. How to file an amended 2011 tax return You are an artist and create a work of art to compensate your landlord for the rent-free use of your apartment. How to file an amended 2011 tax return You must include the fair rental value of the apartment in your gross receipts. How to file an amended 2011 tax return Your landlord must include the fair market value of the work of art in his or her rental income. How to file an amended 2011 tax return Example 3. How to file an amended 2011 tax return You are a self-employed accountant. How to file an amended 2011 tax return Both you and a house painter are members of a barter club, an organization that each year gives its members a directory of members and the services each member provides. How to file an amended 2011 tax return Members get in touch with other members directly and bargain for the value of the services to be performed. How to file an amended 2011 tax return In return for accounting services you provided for the house painter's business, the house painter painted your home. How to file an amended 2011 tax return You must include in gross receipts the fair market value of the services you received from the house painter. How to file an amended 2011 tax return The house painter must include the fair market value of your accounting services in his or her gross receipts. How to file an amended 2011 tax return Example 4. How to file an amended 2011 tax return You are a member of a barter club that uses credit units to credit or debit members' accounts for goods or services provided or received. How to file an amended 2011 tax return As soon as units are credited to your account, you can use them to buy goods or services or sell or transfer the units to other members. How to file an amended 2011 tax return You must include the value of credit units you received in your gross receipts for the tax year in which the units are credited to your account. How to file an amended 2011 tax return The dollar value of units received for services by an employee of the club, who can use the units in the same manner as other members, must be included in the employee's gross income for the tax year in which received. How to file an amended 2011 tax return It is wages subject to social security and Medicare taxes (FICA), federal unemployment taxes (FUTA), and income tax withholding. How to file an amended 2011 tax return See Publication 15 (Circular E), Employer's Tax Guide. How to file an amended 2011 tax return Example 5. How to file an amended 2011 tax return You operate a plumbing business and use the cash method of accounting. How to file an amended 2011 tax return You join a barter club and agree to provide plumbing services to any member for a specified number of hours. How to file an amended 2011 tax return Each member has access to a directory that lists the members of the club and the services available. How to file an amended 2011 tax return Members contact each other directly and request services to be performed. How to file an amended 2011 tax return You are not required to provide services unless requested by another member, but you can use as many of the offered services as you wish without paying a fee. How to file an amended 2011 tax return You must include the fair market value of any services you receive from club members in your gross receipts when you receive them even if you have not provided any services to club members. How to file an amended 2011 tax return Information returns. How to file an amended 2011 tax return   If you are involved in a bartering transaction, you may have to file either of the following forms. How to file an amended 2011 tax return Form 1099-B, Proceeds From Broker and Barter Exchange Transactions. How to file an amended 2011 tax return Form 1099-MISC, Miscellaneous Income. How to file an amended 2011 tax return For information about these forms, see the General Instructions for Certain Information Returns. How to file an amended 2011 tax return Real Estate Rents If you are a real estate dealer who receives income from renting real property or an owner of a hotel, motel, etc. How to file an amended 2011 tax return , who provides services (maid services, etc. How to file an amended 2011 tax return ) for guests, report the rental income and expenses on Schedule C or C-EZ. How to file an amended 2011 tax return If you are not a real estate dealer or the kind of owner described in the preceding sentence, report the rental income and expenses on Schedule E. How to file an amended 2011 tax return For more information, see Publication 527, Residential Rental Property (Including Rental of Vacation Homes). How to file an amended 2011 tax return Real estate dealer. How to file an amended 2011 tax return   You are a real estate dealer if you are engaged in the business of selling real estate to customers with the purpose of making a profit from those sales. How to file an amended 2011 tax return Rent you receive from real estate held for sale to customers is subject to SE tax. How to file an amended 2011 tax return However, rent you receive from real estate held for speculation or investment is not subject to SE tax. How to file an amended 2011 tax return Trailer park owner. How to file an amended 2011 tax return   Rental income from a trailer park is subject to SE tax if you are a self-employed trailer park owner who provides trailer lots and facilities and substantial services for the convenience of your tenants. How to file an amended 2011 tax return    You generally are considered to provide substantial services for tenants if they are primarily for the tenants' convenience and normally are not provided to maintain the lots in a condition for occupancy. How to file an amended 2011 tax return Services are substantial if the compensation for the services makes up a material part of the tenants' rental payments. How to file an amended 2011 tax return   Examples of services that are not normally provided for the tenants' convenience include supervising and maintaining a recreational hall provided by the park, distributing a monthly newsletter to tenants, operating a laundry facility, and helping tenants buy or sell their trailers. How to file an amended 2011 tax return   Examples of services that are normally provided to maintain the lots in a condition for tenant occupancy include city sewerage, electrical connections, and roadways. How to file an amended 2011 tax return Hotels, boarding houses, and apartments. How to file an amended 2011 tax return   Rental income you receive for the use or occupancy of hotels, boarding houses, or apartment houses is subject to SE tax if you provide services for the occupants. How to file an amended 2011 tax return   Generally, you are considered to provide services for the occupants if the services are primarily for their convenience and are not services normally provided with the rental of rooms for occupancy only. How to file an amended 2011 tax return An example of a service that is not normally provided for the convenience of the occupants is maid service. How to file an amended 2011 tax return However, providing heat and light, cleaning stairways and lobbies, and collecting trash are services normally provided for the occupants' convenience. How to file an amended 2011 tax return Prepaid rent. How to file an amended 2011 tax return   Advance payments received under a lease that does not put any restriction on their use or enjoyment are income in the year you receive them. How to file an amended 2011 tax return This is true no matter what accounting method or period you use. How to file an amended 2011 tax return Lease bonus. How to file an amended 2011 tax return   A bonus you receive from a lessee for granting a lease is an addition to the rent. How to file an amended 2011 tax return Include it in your gross receipts in the year received. How to file an amended 2011 tax return Lease cancellation payments. How to file an amended 2011 tax return   Report payments you receive from your lessee for canceling a lease in your gross receipts in the year received. How to file an amended 2011 tax return Payments to third parties. How to file an amended 2011 tax return   If your lessee makes payments to someone else under an agreement to pay your debts or obligations, include the payments in your gross receipts when the lessee makes the payments. How to file an amended 2011 tax return A common example of this kind of income is a lessee's payment of your property taxes on leased real property. How to file an amended 2011 tax return Settlement payments. How to file an amended 2011 tax return   Payments you receive in settlement of a lessee's obligation to restore the leased property to its original condition are income in the amount that the payments exceed the adjusted basis of the leasehold improvements destroyed, damaged, removed, or disconnected by the lessee. How to file an amended 2011 tax return Personal Property Rents If you are in the business of renting personal property (equipment, vehicles, formal wear, etc. How to file an amended 2011 tax return ), include the rental amount you receive in your gross receipts on Schedule C or C-EZ. How to file an amended 2011 tax return Prepaid rent and other payments described in the preceding Real Estate Rents discussion can also be received for renting personal property. How to file an amended 2011 tax return If you receive any of those payments, include them in your gross receipts as explained in that discussion. How to file an amended 2011 tax return Interest and Dividend Income Interest and dividends may be considered business income. How to file an amended 2011 tax return Interest. How to file an amended 2011 tax return   Interest received on notes receivable that you have accepted in the ordinary course of business is business income. How to file an amended 2011 tax return Interest received on loans is business income if you are in the business of lending money. How to file an amended 2011 tax return Uncollectible loans. How to file an amended 2011 tax return   If a loan payable to you becomes uncollectible during the tax year and you use an accrual method of accounting, you must include in gross income interest accrued up to the time the loan became uncollectible. How to file an amended 2011 tax return If the accrued interest later becomes uncollectible, you may be able to take a bad debt deduction. How to file an amended 2011 tax return See Bad Debts in chapter 8. How to file an amended 2011 tax return Unstated interest. How to file an amended 2011 tax return   If little or no interest is charged on an installment sale, you may have to treat a part of each payment as unstated interest. How to file an amended 2011 tax return See Unstated Interest and Original Issue Discount (OID) in Publication 537, Installment Sales. How to file an amended 2011 tax return Dividends. How to file an amended 2011 tax return   Generally, dividends are business income to dealers in securities. How to file an amended 2011 tax return For most sole proprietors and statutory employees, however, dividends are nonbusiness income. How to file an amended 2011 tax return If you hold stock as a personal investment separately from your business activity, the dividends from the stock are nonbusiness income. How to file an amended 2011 tax return   If you receive dividends from business insurance premiums you deducted in an earlier year, you must report all or part of the dividend as business income on your return. How to file an amended 2011 tax return To find out how much you have to report, see   Recovery of items previously deducted under Other Income, later. How to file an amended 2011 tax return Canceled Debt The following explains the general rule for including canceled debt in income and the exceptions to the general rule. How to file an amended 2011 tax return General Rule Generally, if your debt is canceled or forgiven, other than as a gift or bequest to you, you must include the canceled amount in your gross income for tax purposes. How to file an amended 2011 tax return Report the canceled amount on line 6 of Schedule C if you incurred the debt in your business. How to file an amended 2011 tax return If the debt is a nonbusiness debt, report the canceled amount on line 21 of Form 1040. How to file an amended 2011 tax return Exceptions The following discussion covers some exceptions to the general rule for canceled debt. How to file an amended 2011 tax return Price reduced after purchase. How to file an amended 2011 tax return   If you owe a debt to the seller for property you bought and the seller reduces the amount you owe, you generally do not have income from the reduction. How to file an amended 2011 tax return Unless you are bankrupt or insolvent, treat the amount of the reduction as a purchase price adjustment and reduce your basis in the property. How to file an amended 2011 tax return Deductible debt. How to file an amended 2011 tax return   You do not realize income from a canceled debt to the extent the payment of the debt would have led to a deduction. How to file an amended 2011 tax return Example. How to file an amended 2011 tax return You get accounting services for your business on credit. How to file an amended 2011 tax return Later, you have trouble paying your business debts, but you are not bankrupt or insolvent. How to file an amended 2011 tax return Your accountant forgives part of the amount you owe for the accounting services. How to file an amended 2011 tax return How you treat the canceled debt depends on your method of accounting. How to file an amended 2011 tax return Cash method — You do not include the canceled debt in income because payment of the debt would have been deductible as a business expense. How to file an amended 2011 tax return Accrual method — You include the canceled debt in income because the expense was deductible when you incurred the debt. How to file an amended 2011 tax return   For information on the cash and accrual methods of accounting, see chapter 2. How to file an amended 2011 tax return Exclusions Do not include canceled debt in income in the following situations. How to file an amended 2011 tax return However, you may be required to file Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness. How to file an amended 2011 tax return For more information, see Form 982. How to file an amended 2011 tax return The cancellation takes place in a bankruptcy case under title 11 of the U. How to file an amended 2011 tax return S. How to file an amended 2011 tax return Code (relating to bankruptcy). How to file an amended 2011 tax return See Publication 908, Bankruptcy Tax Guide. How to file an amended 2011 tax return The cancellation takes place when you are insolvent. How to file an amended 2011 tax return You can exclude the canceled debt to the extent you are insolvent. How to file an amended 2011 tax return See Publication 908. How to file an amended 2011 tax return The canceled debt is a qualified farm debt owed to a qualified person. How to file an amended 2011 tax return See chapter 3 in Publication 225, Farmer's Tax Guide. How to file an amended 2011 tax return The canceled debt is a qualified real property business debt. How to file an amended 2011 tax return This situation is explained later. How to file an amended 2011 tax return The canceled debt is qualified principal residence indebtedness which is discharged after 2006. How to file an amended 2011 tax return See Form 982. How to file an amended 2011 tax return If a canceled debt is excluded from income because it takes place in a bankruptcy case, the exclusions in situations 2 through 5 do not apply. How to file an amended 2011 tax return If it takes place when you are insolvent, the exclusions in situations 3 and 4 do not apply to the extent you are insolvent. How to file an amended 2011 tax return Debt. How to file an amended 2011 tax return   For purposes of this discussion, debt includes any debt for which you are liable or which attaches to property you hold. How to file an amended 2011 tax return Qualified real property business debt. How to file an amended 2011 tax return   You can elect to exclude (up to certain limits) the cancellation of qualified real property business debt. How to file an amended 2011 tax return If you make the election, you must reduce the basis of your depreciable real property by the amount excluded. How to file an amended 2011 tax return Make this reduction at the beginning of your tax year following the tax year in which the cancellation occurs. How to file an amended 2011 tax return However, if you dispose of the property before that time, you must reduce its basis immediately before the disposition. How to file an amended 2011 tax return Cancellation of qualified real property business debt. How to file an amended 2011 tax return   Qualified real property business debt is debt (other than qualified farm debt) that meets all the following conditions. How to file an amended 2011 tax return It was incurred or assumed in connection with real property used in a trade or business. How to file an amended 2011 tax return It was secured by such real property. How to file an amended 2011 tax return It was incurred or assumed at either of the following times. How to file an amended 2011 tax return Before January 1, 1993. How to file an amended 2011 tax return After December 31, 1992, if incurred or assumed to acquire, construct, or substantially improve the real property. How to file an amended 2011 tax return It is debt to which you choose to apply these rules. How to file an amended 2011 tax return   Qualified real property business debt includes refinancing of debt described in (3) earlier, but only to the extent it does not exceed the debt being refinanced. How to file an amended 2011 tax return   You cannot exclude more than either of the following amounts. How to file an amended 2011 tax return The excess (if any) of: The outstanding principal of qualified real property business debt (immediately before the cancellation), over The fair market value (immediately before the cancellation) of the business real property that is security for the debt, reduced by the outstanding principal amount of any other qualified real property business debt secured by this property immediately before the cancellation. How to file an amended 2011 tax return The total adjusted bases of depreciable real property held by you immediately before the cancellation. How to file an amended 2011 tax return These adjusted bases are determined after any basis reduction due to a cancellation in bankruptcy, insolvency, or of qualified farm debt. How to file an amended 2011 tax return Do not take into account depreciable real property acquired in contemplation of the cancellation. How to file an amended 2011 tax return Election. How to file an amended 2011 tax return   To make this election, complete Form 982 and attach it to your income tax return for the tax year in which the cancellation occurs. How to file an amended 2011 tax return You must file your return by the due date (including extensions). How to file an amended 2011 tax return If you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). How to file an amended 2011 tax return For more information, see When To File in the form instructions. How to file an amended 2011 tax return Other Income The following discussion explains how to treat other types of business income you may receive. How to file an amended 2011 tax return Restricted property. How to file an amended 2011 tax return   Restricted property is property that has certain restrictions that affect its value. How to file an amended 2011 tax return If you receive restricted stock or other property for services performed, the fair market value of the property in excess of your cost is included in your income on Schedule C or C-EZ when the restriction is lifted. How to file an amended 2011 tax return However, you can choose to be taxed in the year you receive the property. How to file an amended 2011 tax return For more information on including restricted property in income, see Publication 525, Taxable and Nontaxable Income. How to file an amended 2011 tax return Gains and losses. How to file an amended 2011 tax return   Do not report on Schedule C or C-EZ a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. How to file an amended 2011 tax return Instead, you must report these gains and losses on other forms. How to file an amended 2011 tax return For more information, see chapter 3. How to file an amended 2011 tax return Promissory notes. How to file an amended 2011 tax return   Report promissory notes and other evidences of debt issued to you in a sale or exchange of property that is stock in trade or held primarily for sale to customers on Schedule C or C-EZ. How to file an amended 2011 tax return In general, you report them at their stated principal amount (minus any unstated interest) when you receive them. How to file an amended 2011 tax return Lost income payments. How to file an amended 2011 tax return   If you reduce or stop your business activities, report on Schedule C or C-EZ any payment you receive for the lost income of your business from insurance or other sources. How to file an amended 2011 tax return Report it on Schedule C or C-EZ even if your business is inactive when you receive the payment. How to file an amended 2011 tax return Damages. How to file an amended 2011 tax return   You must include in gross income compensation you receive during the tax year as a result of any of the following injuries connected with your business. How to file an amended 2011 tax return Patent infringement. How to file an amended 2011 tax return Breach of contract or fiduciary duty. How to file an amended 2011 tax return Antitrust injury. How to file an amended 2011 tax return Economic injury. How to file an amended 2011 tax return   You may be entitled to a deduction against the income if it compensates you for actual economic injury. How to file an amended 2011 tax return Your deduction is the smaller of the following amounts. How to file an amended 2011 tax return The amount you receive or accrue for damages in the tax year reduced by the amount you pay or incur in the tax year to recover that amount. How to file an amended 2011 tax return Your loss from the injury that you have not yet deducted. How to file an amended 2011 tax return Punitive damages. How to file an amended 2011 tax return   You must also include punitive damages in income. How to file an amended 2011 tax return Kickbacks. How to file an amended 2011 tax return   If you receive any kickbacks, include them in your income on Schedule C or C-EZ. How to file an amended 2011 tax return However, do not include them if you properly treat them as a reduction of a related expense item, a capital expenditure, or cost of goods sold. How to file an amended 2011 tax return Recovery of items previously deducted. How to file an amended 2011 tax return   If you recover a bad debt or any other item deducted in a previous year, include the recovery in income on Schedule C or C-EZ. How to file an amended 2011 tax return However, if all or part of the deduction in earlier years did not reduce your tax, you can exclude the part that did not reduce your tax. How to file an amended 2011 tax return If you exclude part of the recovery from income, you must include with your return a computation showing how you figured the exclusion. How to file an amended 2011 tax return Example. How to file an amended 2011 tax return Joe Smith, a sole proprietor, had gross income of $8,000, a bad debt deduction of $300, and other allowable deductions of $7,700. How to file an amended 2011 tax return He also had 2 personal exemptions for a total of $7,800. How to file an amended 2011 tax return He would not pay income tax even if he did not deduct the bad debt. How to file an amended 2011 tax return Therefore, he will not report as income any part of the $300 he may recover in any future year. How to file an amended 2011 tax return Exception for depreciation. How to file an amended 2011 tax return   This rule does not apply to depreciation. How to file an amended 2011 tax return You recover depreciation using the rules explained next. How to file an amended 2011 tax return Recapture of depreciation. How to file an amended 2011 tax return   In the following situations, you have to recapture the depreciation deduction. How to file an amended 2011 tax return This means you include in income part or all of the depreciation you deducted in previous years. How to file an amended 2011 tax return Listed property. How to file an amended 2011 tax return   If your business use of listed property (explained in chapter 8 under Depreciation ) falls to 50% or less in a tax year after the tax year you placed the property in service, you may have to recapture part of the depreciation deduction. How to file an amended 2011 tax return You do this by including in income on Schedule C part of the depreciation you deducted in previous years. How to file an amended 2011 tax return Use Part IV of Form 4797, Sales of Business Property, to figure the amount to include on Schedule C. How to file an amended 2011 tax return For more information, see What is the Business-Use Requirement? in chapter 5 of Publication 946, How To Depreciate Property. How to file an amended 2011 tax return That chapter explains how to determine whether property is used more than 50% in your business. How to file an amended 2011 tax return Section 179 property. How to file an amended 2011 tax return   If you take a section 179 deduction (explained in chapter 8 under Depreciation ) for an asset and before the end of the asset's recovery period the percentage of business use drops to 50% or less, you must recapture part of the section 179 deduction. How to file an amended 2011 tax return You do this by including in income on Schedule C part of the deduction you took. How to file an amended 2011 tax return Use Part IV of Form 4797 to figure the amount to include on Schedule C. How to file an amended 2011 tax return See chapter 2 in Publication 946 to find out when you recapture the deduction. How to file an amended 2011 tax return Sale or exchange of depreciable property. How to file an amended 2011 tax return   If you sell or exchange depreciable property at a gain, you may have to treat all or part of the gain due to depreciation as ordinary income. How to file an amended 2011 tax return You figure the income due to depreciation recapture in Part III of Form 4797. How to file an amended 2011 tax return For more information, see chapter 4 in Publication 544, Sales and Other Dispositions of Assets. How to file an amended 2011 tax return Items That Are Not Income In some cases the property or money you receive is not income. How to file an amended 2011 tax return Appreciation. How to file an amended 2011 tax return   Increases in value of your property are not income until you realize the increases through a sale or other taxable disposition. How to file an amended 2011 tax return Consignments. How to file an amended 2011 tax return   Consignments of merchandise to others to sell for you are not sales. How to file an amended 2011 tax return The title of merchandise remains with you, the consignor, even after the consignee possesses the merchandise. How to file an amended 2011 tax return Therefore, if you ship goods on consignment, you have no profit or loss until the consignee sells the merchandise. How to file an amended 2011 tax return Merchandise you have shipped out on consignment is included in your inventory until it is sold. How to file an amended 2011 tax return   Do not include merchandise you receive on consignment in your inventory. How to file an amended 2011 tax return Include your profit or commission on merchandise consigned to you in your income when you sell the merchandise or when you receive your profit or commission, depending upon the method of accounting you use. How to file an amended 2011 tax return Construction allowances. How to file an amended 2011 tax return   If you enter into a lease after August 5, 1997, you can exclude from income the construction allowance you receive (in cash or as a rent reduction) from your landlord if you receive it under both the following conditions. How to file an amended 2011 tax return Under a short-term lease of retail space. How to file an amended 2011 tax return For the purpose of constructing or improving qualified long-term real property for use in your business at that retail space. How to file an amended 2011 tax return Amount you can exclude. How to file an amended 2011 tax return   You can exclude the construction allowance to the extent it does not exceed the amount you spent for construction or improvements. How to file an amended 2011 tax return Short-term lease. How to file an amended 2011 tax return   A short-term lease is a lease (or other agreement for occupancy or use) of retail space for 15 years or less. How to file an amended 2011 tax return The following rules apply in determining whether the lease is for 15 years or less. How to file an amended 2011 tax return Take into account options to renew when figuring whether the lease is for 15 years or less. How to file an amended 2011 tax return But do not take into account any option to renew at fair market value determined at the time of renewal. How to file an amended 2011 tax return Two or more successive leases that are part of the same transaction (or a series of related transactions) for the same or substantially similar retail space are treated as one lease. How to file an amended 2011 tax return Retail space. How to file an amended 2011 tax return   Retail space is real property leased, occupied, or otherwise used by you as a tenant in your business of selling tangible personal property or services to the general public. How to file an amended 2011 tax return Qualified long-term real property. How to file an amended 2011 tax return   Qualified long-term real property is nonresidential real property that is part of, or otherwise present at, your retail space and that reverts to the landlord when the lease ends. How to file an amended 2011 tax return Exchange of like-kind property. How to file an amended 2011 tax return   If you exchange your business property or property you hold for investment solely for property of a like kind to be used in your business or to be held for investment, no gain or loss is recognized. How to file an amended 2011 tax return This means that the gain is not taxable and the loss is not deductible. How to file an amended 2011 tax return A common type of nontaxable exchange is the trade-in of a business automobile for another business automobile. How to file an amended 2011 tax return For more information, see Form 8824. How to file an amended 2011 tax return Leasehold improvements. How to file an amended 2011 tax return   If a tenant erects buildings or makes improvements to your property, the increase in the value of the property due to the improvements is not income to you. How to file an amended 2011 tax return However, if the facts indicate that the improvements are a payment of rent to you, then the increase in value would be income. How to file an amended 2011 tax return Loans. How to file an amended 2011 tax return   Money borrowed through a bona fide loan is not income. How to file an amended 2011 tax return Sales tax. How to file an amended 2011 tax return   State and local sales taxes imposed on the buyer, which you were required to collect and pay over to state or local governments, are not income. How to file an amended 2011 tax return Guidelines for Selected Occupations This section provides information to determine whether your earnings should be reported on Schedule C (Form 1040) or C-EZ (Form 1040). How to file an amended 2011 tax return Direct seller. How to file an amended 2011 tax return   You must report all income you receive as a direct seller on Schedule C or C-EZ. How to file an amended 2011 tax return This includes any of the following. How to file an amended 2011 tax return Income from sales—payments you receive from customers for products they buy from you. How to file an amended 2011 tax return Commissions, bonuses, or percentages you receive for sales and the sales of others who work under you. How to file an amended 2011 tax return Prizes, awards, and gifts you receive from your selling business. How to file an amended 2011 tax return You must report this income regardless of whether it is reported to you on an information return. How to file an amended 2011 tax return   You are a direct seller if you meet all the following conditions. How to file an amended 2011 tax return You are engaged in one of the following trades or businesses. How to file an amended 2011 tax return Selling or soliciting the sale of consumer products either in a home or other place that is not a permanent retail establishment, or to any buyer on a buy-sell basis or a deposit-commission basis for resale in a home or other place of business that is not a permanent retail establishment. How to file an amended 2011 tax return Delivering or distributing newspapers or shopping news (including any services directly related to that trade or business). How to file an amended 2011 tax return Substantially all your pay (whether paid in cash or not) for services described above is directly related to sales or other output (including performance of services) rather than to the number of hours worked. How to file an amended 2011 tax return Your services are performed under a written contract between you and the person for whom you perform the services, and the contract provides that you will not be treated as an employee for federal tax purposes. How to file an amended 2011 tax return Executor or administrator. How to file an amended 2011 tax return   If you administer a deceased person's estate, your fees are reported on Schedule C or C-EZ if you are one of the following: A professional fiduciary. How to file an amended 2011 tax return A nonprofessional fiduciary (personal representative) and both of the following apply. How to file an amended 2011 tax return The estate includes an active trade or business in which you actively participate. How to file an amended 2011 tax return Your fees are related to the operation of that trade or business. How to file an amended 2011 tax return A nonprofessional fiduciary of a single estate that requires extensive managerial activities on your part for a long period of time, provided these activities are enough to be considered a trade or business. How to file an amended 2011 tax return    If the fees do not meet the above requirements, report them on line 21 of Form 1040. How to file an amended 2011 tax return Fishing crew member. How to file an amended 2011 tax return    If you are a member of the crew that catches fish or other water life, your earnings are reported on Schedule C or C-EZ if you meet all the requirements shown in chapter 10 under Fishing crew member . How to file an amended 2011 tax return Insurance agent, former. How to file an amended 2011 tax return   Termination payments you receive as a former self-employed insurance agent from an insurance company because of services you performed for that company are not reported on Schedule C or C-EZ if all the following conditions are met. How to file an amended 2011 tax return You received payments after your agreement to perform services for the company ended. How to file an amended 2011 tax return You did not perform any services for the company after your service agreement ended and before the end of the year in which you received the payment. How to file an amended 2011 tax return You entered into a covenant not to compete against the company for at least a 1-year period beginning on the date your service agreement ended. How to file an amended 2011 tax return The amount of the payments depended primarily on policies sold by you or credited to your account during the last year of your service agreement or the extent to which those policies remain in force for some period after your service agreement ended, or both. How to file an amended 2011 tax return The amount of the payment did not depend to any extent on length of service or overall earnings from services performed for the company (regardless of whether eligibility for the payments depended on length of service). How to file an amended 2011 tax return Insurance agent, retired. How to file an amended 2011 tax return   Income paid by an insurance company to a retired self-employed insurance agent based on a percentage of commissions received before retirement is reported on Schedule C or C-EZ. How to file an amended 2011 tax return Also, renewal commissions and deferred commissions for sales made before retirement are generally reported on Schedule C or C-EZ. How to file an amended 2011 tax return   However, renewal commissions paid to the survivor of an insurance agent are not reported on Schedule C or C-EZ. How to file an amended 2011 tax return Newspaper carrier or distributor. How to file an amended 2011 tax return   You are a direct seller and your earnings are reported on Schedule C or C-EZ if all the following conditions apply. How to file an amended 2011 tax return You are in the business of delivering or distributing newspapers or shopping news (including directly related services such as soliciting customers and collecting receipts). How to file an amended 2011 tax return Substantially all your pay for these services directly relates to your sales or other output rather than to the number of hours you work. How to file an amended 2011 tax return You perform the services under a written contract that says you will not be treated as an employee for federal tax purposes. How to file an amended 2011 tax return   This rule applies whether or not you hire others to help you make deliveries. How to file an amended 2011 tax return It also applies whether you buy the papers from the publisher or are paid based on the number of papers you deliver. How to file an amended 2011 tax return Newspaper or magazine vendor. How to file an amended 2011 tax return   If you are 18 or older and you sell newspapers or magazines, your earnings are reported on Schedule C or C-EZ if all the following conditions apply. How to file an amended 2011 tax return You sell newspapers or magazines to ultimate consumers. How to file an amended 2011 tax return You sell them at a fixed price. How to file an amended 2011 tax return Your earnings are based on the difference between the sales price and your cost of goods sold. How to file an amended 2011 tax return   This rule applies whether or not you are guaranteed a minimum amount of earnings. How to file an amended 2011 tax return It also applies whether or not you receive credit for unsold newspapers or magazines you return to your supplier. How to file an amended 2011 tax return Notary public. How to file an amended 2011 tax return   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ. How to file an amended 2011 tax return These payments are not subject to self-employment tax (see the instructions for Schedule SE (Form 1040)). How to file an amended 2011 tax return Public official. How to file an amended 2011 tax return   Public officials generally do not report what they earn for serving in public office on Schedule C or C-EZ. How to file an amended 2011 tax return This rule applies to payments received by an elected tax collector from state funds on the basis of a fixed percentage of the taxes collected. How to file an amended 2011 tax return Public office includes any elective or appointive office of the United States or its possessions, the District of Columbia, a state or its political subdivisions, or a wholly owned instrumentality of any of these. How to file an amended 2011 tax return   Public officials of state or local governments report their fees on Schedule C or C-EZ if they are paid solely on a fee basis and if their services are eligible for, but not covered by, social security under a federal-state agreement. How to file an amended 2011 tax return Real estate agent or direct seller. How to file an amended 2011 tax return   If you are a licensed real estate agent or a direct seller, your earnings are reported on Schedule C or C-EZ if both the following apply. How to file an amended 2011 tax return Substantially all your pay for services as a real estate agent or direct seller directly relates to your sales or other output rather than to the number of hours you work. How to file an amended 2011 tax return You perform the services under a written contract that says you will not be treated as an employee for federal tax purposes. How to file an amended 2011 tax return Securities dealer. How to file an amended 2011 tax return   If you are a dealer in options or commodities, your gains and losses from dealing or trading in section 1256 contracts (regulated futures contracts, foreign currency contracts, nonequity options, dealer equity options, and dealer securities futures contracts) or property related to those contracts (such as stock used to hedge options) are reported on Schedule C or C-EZ. How to file an amended 2011 tax return For more information, see sections 1256 and 1402(i). How to file an amended 2011 tax return Securities trader. How to file an amended 2011 tax return   You are a trader in securities if you are engaged in the business of buying and selling securities for your own account. How to file an amended 2011 tax return As a trader in securities, your gain or loss from the disposition of securities is not reported on Schedule C or C-EZ. How to file an amended 2011 tax return However, see Securities dealer , earlier, for an exception that applies to section 1256 contracts. How to file an amended 2011 tax return For more information about securities traders, see Publication 550, Investment Income and Expenses. How to file an amended 2011 tax return Accounting for Your Income Accounting for your income for income tax purposes differs at times from accounting for financial purposes. How to file an amended 2011 tax return This section discusses some of the more common differences that may affect business transactions. How to file an amended 2011 tax return Figure your business income on the basis of a tax year and according to your regular method of accounting (see chapter 2). How to file an amended 2011 tax return If the sale of a product is an income-producing factor in your business, you usually have to use inventories to clearly show your income. How to file an amended 2011 tax return Dealers in real estate are not allowed to use inventories. How to file an amended 2011 tax return For more information on inventories, see chapter 2. How to file an amended 2011 tax return Income paid to a third party. How to file an amended 2011 tax return   All income you earn is taxable to you. How to file an amended 2011 tax return You cannot avoid tax by having the income paid to a third party. How to file an amended 2011 tax return Example. How to file an amended 2011 tax return You rent out your property and the rental agreement directs the lessee to pay the rent to your son. How to file an amended 2011 tax return The amount paid to your son is gross income to you. How to file an amended 2011 tax return Cash discounts. How to file an amended 2011 tax return   These are amounts the seller permits you to deduct from the invoice price for prompt payment. How to file an amended 2011 tax return For income tax purposes, you can use either of the following two methods to account for cash discounts. How to file an amended 2011 tax return Deduct the cash discount from purchases (see Line 36, Purchases Less Cost of Items Withdrawn for Personal Use in chapter 6). How to file an amended 2011 tax return Credit the cash discount to a discount income account. How to file an amended 2011 tax return You must use the chosen method every year for all your purchase discounts. How to file an amended 2011 tax return   If you use the second method, the credit balance in the account at the end of your tax year is business income. How to file an amended 2011 tax return Under this method, you do not reduce the cost of goods sold by the cash discounts you received. How to file an amended 2011 tax return When valuing your closing inventory, you cannot reduce the invoice price of merchandise on hand at the close of the tax year by the average or estimated discounts received on the merchandise. How to file an amended 2011 tax return Trade discounts. How to file an amended 2011 tax return   These are reductions from list or catalog prices and usually are not written into the invoice or charged to the customer. How to file an amended 2011 tax return Do not enter these discounts on your books of account. How to file an amended 2011 tax return Instead, use only the net amount as the cost of the merchandise purchased. How to file an amended 2011 tax return For more information, see Trade discounts in chapter 6. How to file an amended 2011 tax return Payment placed in escrow. How to file an amended 2011 tax return   If the buyer of your property places part or all of the purchase price in escrow, you do not include any part of it in gross sales until you actually or constructively receive it. How to file an amended 2011 tax return However, upon completion of the terms of the contract and the escrow agreement, you will have taxable income, even if you do not accept the money until the next year. How to file an amended 2011 tax return Sales returns and allowances. How to file an amended 2011 tax return   Credits you allow customers for returned merchandise and any other allowances you make on sales are deductions from gross sales in figuring net sales. How to file an amended 2011 tax return Advance payments. How to file an amended 2011 tax return   Special rules dealing with an accrual method of accounting for payments received in advance are discussed in chapter 2 under Accrual Method. How to file an amended 2011 tax return Insurance proceeds. How to file an amended 2011 tax return   If you receive insurance or another type of reimbursement for a casualty or theft loss, you must subtract it from the loss when you figure your deduction. How to file an amended 2011 tax return You cannot deduct the reimbursed part of a casualty or theft loss. How to file an amended 2011 tax return   For information on casualty or theft losses, see Publication 547, Casualties, Disasters, and Thefts. How to file an amended 2011 tax return Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Washington

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bellevue

520 112th Ave. N.E.
Bellevue, WA 98004

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(425) 456-9637
Bellingham

114 W. Magnolia
Bellingham, WA 98225

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(360) 752-4361
Everett

3020 Rucker Ave.
Everett, WA 98201 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(425) 304-1656
Olympia 

319 7th Avenue SE
Olympia, WA 98501

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(360) 570-5410
Richland  825 Jadwin Ave.
Richland, WA 99352 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(509) 376-0705
Seattle 

915 Second Ave.
Seattle, WA 98174 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(206) 220-6015
Silverdale  9657 Levin Rd.
Silverdale, WA 98383 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.) 

 

Services Provided

(360) 698-5861
Spokane 

920 W. Riverside 
Spokane, WA 99201 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

                                                                                                 
Services Provided

(509) 353-0508

Tacoma 

1201 Pacific Ave.
Tacoma, WA 98402 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(253) 428-3518

Vancouver 

500 W. 12th St.
Vancouver, WA 98660 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:45 p.m. - 1:45 p.m.)

 

Services Provided

(360) 905-1181
Yakima 

107 S. 7th Ave.
Yakima, WA 98902 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(509) 454-5675

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 206-220-6037 in the Seattle area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
915 Second Avenue, MS W180
Seattle, WA 98174-0041

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The How To File An Amended 2011 Tax Return

How to file an amended 2011 tax return Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. How to file an amended 2011 tax return Ordering forms and publications. How to file an amended 2011 tax return Tax questions. How to file an amended 2011 tax return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. How to file an amended 2011 tax return irs. How to file an amended 2011 tax return gov/pub970. How to file an amended 2011 tax return What's New Lifetime learning credit. How to file an amended 2011 tax return  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). How to file an amended 2011 tax return You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). How to file an amended 2011 tax return This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). How to file an amended 2011 tax return For more information, see chapter 3, Lifetime Learning Credit . How to file an amended 2011 tax return Business deduction for work-related education. How to file an amended 2011 tax return  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. How to file an amended 2011 tax return 5 cents per mile. How to file an amended 2011 tax return See chapter 12, Business Deduction for Work-Related Education , for more information. How to file an amended 2011 tax return Reminders Form 1098-T, Tuition Statement. How to file an amended 2011 tax return  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. How to file an amended 2011 tax return In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. How to file an amended 2011 tax return An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. How to file an amended 2011 tax return However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. How to file an amended 2011 tax return In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. How to file an amended 2011 tax return The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. How to file an amended 2011 tax return Hope Scholarship Credit. How to file an amended 2011 tax return  For 2013, the Hope Scholarship Credit is not available. How to file an amended 2011 tax return However, you may be able to claim an American opportunity or lifetime learning credit. How to file an amended 2011 tax return See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. How to file an amended 2011 tax return Estimated tax payments. How to file an amended 2011 tax return  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. How to file an amended 2011 tax return For more information, see Publication 505, Tax Withholding and Estimated Tax. How to file an amended 2011 tax return Photographs of missing children. How to file an amended 2011 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file an amended 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 file an amended 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 file an amended 2011 tax return Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. How to file an amended 2011 tax return Most benefits apply only to higher education. How to file an amended 2011 tax return What is in this publication. How to file an amended 2011 tax return    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. How to file an amended 2011 tax return   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . How to file an amended 2011 tax return These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. How to file an amended 2011 tax return    Ten other types of benefits are explained in chapters 4 through 12. How to file an amended 2011 tax return These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. How to file an amended 2011 tax return Note. How to file an amended 2011 tax return You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. How to file an amended 2011 tax return Comparison table. How to file an amended 2011 tax return   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. How to file an amended 2011 tax return This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. How to file an amended 2011 tax return When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. How to file an amended 2011 tax return If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. How to file an amended 2011 tax return Analyzing your tax withholding. How to file an amended 2011 tax return   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. How to file an amended 2011 tax return Also, you may want to recheck your withholding during the year if your personal or financial situation changes. How to file an amended 2011 tax return See Publication 919, How Do I Adjust My Tax Withholding, for more information. How to file an amended 2011 tax return Glossary. How to file an amended 2011 tax return   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. How to file an amended 2011 tax return Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. How to file an amended 2011 tax return   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. How to file an amended 2011 tax return For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. How to file an amended 2011 tax return   Many of the terms used in the publication are defined in the glossary near the end of the publication. How to file an amended 2011 tax return The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. How to file an amended 2011 tax return Comments and suggestions. How to file an amended 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. How to file an amended 2011 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file an amended 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file an amended 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 file an amended 2011 tax return   You can send your comments from www. How to file an amended 2011 tax return irs. How to file an amended 2011 tax return gov/formspubs/. How to file an amended 2011 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. How to file an amended 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 products. How to file an amended 2011 tax return Ordering forms and publications. How to file an amended 2011 tax return   Visit www. How to file an amended 2011 tax return irs. How to file an amended 2011 tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file an amended 2011 tax return Internal Revenue Service 1201 N. How to file an amended 2011 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file an amended 2011 tax return   If you have a tax question, check the information available on IRS. How to file an amended 2011 tax return gov or call 1-800-829-1040. How to file an amended 2011 tax return We cannot answer tax questions sent to either of the above addresses. How to file an amended 2011 tax return Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. How to file an amended 2011 tax return S. How to file an amended 2011 tax return Individual Income Tax Return 1040A U. How to file an amended 2011 tax return S. How to file an amended 2011 tax return Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. How to file an amended 2011 tax return S. How to file an amended 2011 tax return Nonresident Alien Income Tax Return 1040NR-EZ U. How to file an amended 2011 tax return S. How to file an amended 2011 tax return Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. How to file an amended 2011 tax return S. How to file an amended 2011 tax return Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. How to file an amended 2011 tax return Prev  Up  Next   Home   More Online Publications