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Where To File Amended 1040x

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Where To File Amended 1040x

Where to file amended 1040x Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. Where to file amended 1040x Proc. Where to file amended 1040x 2013-21 Table of Contents SECTION 1. Where to file amended 1040x PURPOSE SECTION 2. Where to file amended 1040x BACKGROUND SECTION 3. Where to file amended 1040x SCOPE SECTION 4. Where to file amended 1040x APPLICATION. Where to file amended 1040x 01 Limitations on Depreciation Deductions for Certain Automobiles. Where to file amended 1040x . Where to file amended 1040x 02 Inclusions in Income of Lessees of Passenger Automobiles. Where to file amended 1040x SECTION 5. Where to file amended 1040x EFFECTIVE DATE SECTION 6. Where to file amended 1040x DRAFTING INFORMATION SECTION 1. Where to file amended 1040x PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. Where to file amended 1040x The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Where to file amended 1040x SECTION 2. Where to file amended 1040x BACKGROUND . Where to file amended 1040x 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Where to file amended 1040x For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Where to file amended 1040x The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Where to file amended 1040x This change reflects the higher rate of price inflation for trucks and vans since 1988. Where to file amended 1040x . Where to file amended 1040x 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. Where to file amended 1040x L. Where to file amended 1040x No. Where to file amended 1040x 112-240, 126 Stat. Where to file amended 1040x 2313 (Jan. Where to file amended 1040x 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. Where to file amended 1040x Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Where to file amended 1040x . Where to file amended 1040x 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Where to file amended 1040x Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Where to file amended 1040x Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). Where to file amended 1040x Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Where to file amended 1040x This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Where to file amended 1040x . Where to file amended 1040x 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Where to file amended 1040x The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Where to file amended 1040x Under § 1. Where to file amended 1040x 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Where to file amended 1040x One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Where to file amended 1040x Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Where to file amended 1040x SECTION 3. Where to file amended 1040x SCOPE . Where to file amended 1040x 01 The limitations on depreciation deductions in section 4. Where to file amended 1040x 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. Where to file amended 1040x . Where to file amended 1040x 02 The tables in section 4. Where to file amended 1040x 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. Where to file amended 1040x Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Where to file amended 1040x See Rev. Where to file amended 1040x Proc. Where to file amended 1040x 2008-22, 2008-1 C. Where to file amended 1040x B. Where to file amended 1040x 658, for passenger automobiles first leased during calendar year 2008; Rev. Where to file amended 1040x Proc. Where to file amended 1040x 2009-24, 2009-17 I. Where to file amended 1040x R. Where to file amended 1040x B. Where to file amended 1040x 885, for passenger automobiles first leased during calendar year 2009; Rev. Where to file amended 1040x Proc. Where to file amended 1040x 2010-18, 2010-09 I. Where to file amended 1040x R. Where to file amended 1040x B. Where to file amended 1040x 427, as amplified and modified by section 4. Where to file amended 1040x 03 of Rev. Where to file amended 1040x Proc. Where to file amended 1040x 2011-21, 2011-12 I. Where to file amended 1040x R. Where to file amended 1040x B. Where to file amended 1040x 560, for passenger automobiles first leased during calendar year 2010; Rev. Where to file amended 1040x Proc. Where to file amended 1040x 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. Where to file amended 1040x Proc. Where to file amended 1040x 2012-23, 2012-14 I. Where to file amended 1040x R. Where to file amended 1040x B. Where to file amended 1040x 712, for passenger automobiles first leased during calendar year 2012. Where to file amended 1040x SECTION 4. Where to file amended 1040x APPLICATION . Where to file amended 1040x 01 Limitations on Depreciation Deductions for Certain Automobiles. Where to file amended 1040x (1) Amount of the inflation adjustment. Where to file amended 1040x (a) Passenger automobiles (other than trucks or vans). Where to file amended 1040x Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Where to file amended 1040x Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Where to file amended 1040x The new car component of the CPI was 115. Where to file amended 1040x 2 for October 1987 and 143. Where to file amended 1040x 787 for October 2012. Where to file amended 1040x The October 2012 index exceeded the October 1987 index by 28. Where to file amended 1040x 587. Where to file amended 1040x Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. Where to file amended 1040x 8 percent (28. Where to file amended 1040x 587/115. Where to file amended 1040x 2 x 100%). Where to file amended 1040x The dollar limitations in § 280F(a) are multiplied by a factor of 0. Where to file amended 1040x 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. Where to file amended 1040x This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. Where to file amended 1040x (b) Trucks and vans. Where to file amended 1040x To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. Where to file amended 1040x The new truck component of the CPI was 112. Where to file amended 1040x 4 for October 1987 and 149. Where to file amended 1040x 386 for October 2012. Where to file amended 1040x The October 2012 index exceeded the October 1987 index by 36. Where to file amended 1040x 986. Where to file amended 1040x Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. Where to file amended 1040x 9 percent (36. Where to file amended 1040x 986/112. Where to file amended 1040x 4 x 100%). Where to file amended 1040x The dollar limitations in § 280F(a) are multiplied by a factor of 0. Where to file amended 1040x 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Where to file amended 1040x This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. Where to file amended 1040x (2) Amount of the limitation. Where to file amended 1040x Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. Where to file amended 1040x Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. Where to file amended 1040x Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. Where to file amended 1040x REV. Where to file amended 1040x PROC. Where to file amended 1040x 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Where to file amended 1040x PROC. Where to file amended 1040x 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. Where to file amended 1040x PROC. Where to file amended 1040x 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Where to file amended 1040x PROC. Where to file amended 1040x 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . Where to file amended 1040x 02 Inclusions in Income of Lessees of Passenger Automobiles. Where to file amended 1040x A taxpayer must follow the procedures in § 1. Where to file amended 1040x 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. Where to file amended 1040x In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Where to file amended 1040x REV. Where to file amended 1040x PROC. Where to file amended 1040x 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. Where to file amended 1040x PROC. Where to file amended 1040x 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. Where to file amended 1040x EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. Where to file amended 1040x SECTION 6. Where to file amended 1040x DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Where to file amended 1040x Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Where to file amended 1040x For further information regarding this revenue procedure, contact Mr. Where to file amended 1040x Harvey at (202) 622-4930 (not a toll-free call). Where to file amended 1040x Prev  Up  Next   Home   More Internal Revenue Bulletins
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Tax Relief for Victims of April Storms and Floods in Montana

Updated 8/24/2011 to include Blaine, Broadwater, Carter, Chouteau, Fallon, Flathead, Golden Valley, Madison, Park, Phillips, Pondera, Powell, Rosebud, Toole, and Wibaux counties and the Fort Peck Reservation.

COIDMTWY-2011-24, July 28, 2011

DENVER— Victims of severe storms and flooding beginning on April 3, 2011 in parts of Montana may qualify for tax relief from the Internal Revenue Service.

The President has declared Big Horn, Blaine, Broadwater, Carbon, Carter, Cascade, Chouteau, Custer, Fallon, Fergus, Flathead, Garfield, Golden Valley, Hill, Jefferson, Judith Basin, Lewis and Clark, Madison, Musselshell, Park, Petroleum, Phillips, Pondera, Powell, Rosebud, Sweet Grass, Toole, Valley, Wibaux, and Yellowstone Counties and the Blackfeet Indian Reservation, Crow Indian Reservation, Fort Belknap Reservation, and Fort Peck Reservation a federal disaster area. Individuals who reside or have a business in these localities may qualify for tax relief.

As a result, the IRS postponed until June 30, 2011, certain deadlines for taxpayers who live or have a business in the disaster area. This includes the April 18 deadline for filing 2010 individual income tax returns, making income tax payments and making 2010 contributions to an individual retirement account (IRA). It also includes the April 18 and June 15 deadlines for making estimated tax payments.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after April 3 and on or before April 18, 2011, as long as the deposits were made by April 18, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The areas listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until June 30, 2011 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after April 3 and on or before June 30.

The IRS also gives affected taxpayers until June 30 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (August 20, 2007), that are due to be performed on or after April 3 and on or before June 30.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after April 3 and on or before April 18, provided the taxpayer made these deposits by April 18.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation, "Montana/Severe Storms and Flooding," at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information:

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 25-Apr-2013

The Where To File Amended 1040x

Where to file amended 1040x Publication 516 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Where to file amended 1040x Tax questions. Where to file amended 1040x Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 516, such as treaties effective after it was published, go to www. Where to file amended 1040x irs. Where to file amended 1040x gov/pub516. Where to file amended 1040x What's New U. Where to file amended 1040x S. Where to file amended 1040x tax treaties and foreign tax laws. Where to file amended 1040x  This publication has been expanded to cover U. Where to file amended 1040x S. Where to file amended 1040x tax treaties and compliance with foreign tax laws. Where to file amended 1040x Reminders Combat zone participants. Where to file amended 1040x  If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U. Where to file amended 1040x S. Where to file amended 1040x Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. Where to file amended 1040x For details, see Publication 3, Armed Forces' Tax Guide. Where to file amended 1040x Death due to terrorist or military action. Where to file amended 1040x  U. Where to file amended 1040x S. Where to file amended 1040x income taxes are forgiven for a U. Where to file amended 1040x S. Where to file amended 1040x Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U. Where to file amended 1040x S. Where to file amended 1040x Government. Where to file amended 1040x The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. Where to file amended 1040x The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death. Where to file amended 1040x If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven. Where to file amended 1040x For additional details, see Publication 559, Survivors, Executors, and Administrators. Where to file amended 1040x Form 8938. Where to file amended 1040x  If you had foreign financial assets in 2012, you may have to file Form 8938 with your return. Where to file amended 1040x See Foreign Bank Accounts, later. Where to file amended 1040x Introduction If you are a U. Where to file amended 1040x S. Where to file amended 1040x citizen working for the U. Where to file amended 1040x S. Where to file amended 1040x Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States. Where to file amended 1040x You are taxed on your worldwide income, even though you live and work abroad. Where to file amended 1040x However, you may receive certain allowances and have certain expenses that you generally do not have while living in the United States. Where to file amended 1040x This publication explains: Many of the allowances, reimbursements, and property sales you are likely to have, and whether you must report them as income on your tax return, and Many of the expenses you are likely to have, such as moving expenses and foreign taxes, and whether you can deduct them on your tax return. Where to file amended 1040x U. Where to file amended 1040x S. Where to file amended 1040x possessions. Where to file amended 1040x   This publication does not cover the rules that apply if you are stationed in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands, or Puerto Rico. Where to file amended 1040x That information is in Publication 570, Tax Guide for Individuals With Income From U. Where to file amended 1040x S. Where to file amended 1040x Possessions. Where to file amended 1040x Comments and suggestions. Where to file amended 1040x   We welcome your comments about this publication and your suggestions for future editions. Where to file amended 1040x   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Where to file amended 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where to file amended 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where to file amended 1040x   You can email us at taxforms@irs. Where to file amended 1040x gov. Where to file amended 1040x Please put “Publications Comment” on the subject line. Where to file amended 1040x You can also send us comments from www. Where to file amended 1040x irs. Where to file amended 1040x gov/formspubs/. Where to file amended 1040x Select “Comment on Tax Forms and Publications” under “Information about. Where to file amended 1040x ”   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. Where to file amended 1040x Ordering forms and publications. Where to file amended 1040x   Visit www. Where to file amended 1040x irs. Where to file amended 1040x gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Where to file amended 1040x Internal Revenue Service 1201 N. Where to file amended 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Where to file amended 1040x   If you have a tax question, check the information available on IRS. Where to file amended 1040x gov or call 1-800-829-1040. Where to file amended 1040x We cannot answer tax questions sent to either of the above addresses. Where to file amended 1040x Useful Items - You may want to see: Publication 54 Tax Guide for U. Where to file amended 1040x S. Where to file amended 1040x Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 514 Foreign Tax Credit for Individuals 519 U. Where to file amended 1040x S. Where to file amended 1040x Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 1116 Foreign Tax Credit 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. Where to file amended 1040x S. Where to file amended 1040x Individual Income Tax Return 8938 Statement of Specified Foreign Financial Assets TD F 90-22. Where to file amended 1040x 1 Report of Foreign Bank and Financial Accounts See How To Get Tax Help near the end of this publication, for information about getting these publications and forms. Where to file amended 1040x Prev  Up  Next   Home   More Online Publications