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Amend A Return

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Amend A Return

Amend a return 5. Amend a return   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Amend a return You may be able to reduce your federal income tax by claiming one or more of these credits. Amend a return Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Amend a return For more information, see Publication 524, Credit for the Elderly or the Disabled. Amend a return You can take the credit only if you file Form 1040 or Form 1040A. Amend a return You cannot take the credit if you file Form 1040EZ or Form 1040NR. Amend a return Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Amend a return You are a qualified individual. Amend a return Your income is not more than certain limits. Amend a return  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Amend a return   Qualified Individual You are a qualified individual for this credit if you are a U. Amend a return S. Amend a return citizen or resident alien, and either of the following applies. Amend a return You were age 65 or older at the end of 2013. Amend a return You were under age 65 at the end of 2013 and all three of the following statements are true. Amend a return You retired on permanent and total disability (explained later). Amend a return You received taxable disability income for 2013. Amend a return On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Amend a return Age 65. Amend a return You are considered to be age 65 on the day before your 65th birthday. Amend a return Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Amend a return Figure 5-A. Amend a return Are You a Qualified Individual? This image is too large to be displayed in the current screen. Amend a return Please click the link to view the image. Amend a return Figure 5-A, Are you a qualified individual? U. Amend a return S. Amend a return citizen or resident alien. Amend a return   You must be a U. Amend a return S. Amend a return citizen or resident alien (or be treated as a resident alien) to take the credit. Amend a return Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Amend a return Exceptions. Amend a return   You may be able to take the credit if you are a nonresident alien who is married to a U. Amend a return S. Amend a return citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Amend a return S. Amend a return resident alien. Amend a return If you make that choice, both you and your spouse are taxed on your worldwide income. Amend a return   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Amend a return S. Amend a return citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Amend a return S. Amend a return resident alien for the entire year. Amend a return In that case, you may be allowed to take the credit. Amend a return   For information on these choices, see chapter 1 of Publication 519, U. Amend a return S. Amend a return Tax Guide for Aliens. Amend a return Married persons. Amend a return   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Amend a return However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Amend a return Head of household. Amend a return   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Amend a return See Publication 524 and Publication 501. Amend a return Under age 65. Amend a return   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Amend a return You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Amend a return You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Amend a return   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Amend a return If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Amend a return Permanent and total disability. Amend a return   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Amend a return A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Amend a return See Physician's statement , later. Amend a return Substantial gainful activity. Amend a return   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Amend a return   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Amend a return   Substantial gainful activity is not work you do to take care of yourself or your home. Amend a return It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Amend a return However, doing this kind of work may show that you are able to engage in substantial gainful activity. Amend a return    Figure 5-B. Amend a return Income Limits IF your filing status is. Amend a return . Amend a return . Amend a return THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Amend a return . Amend a return . Amend a return OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Amend a return . Amend a return . Amend a return single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Amend a return Physician's statement. Amend a return   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Amend a return   You do not have to file this statement with your tax return, but you must keep it for your records. Amend a return The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Amend a return Veterans. Amend a return   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Amend a return VA Form 21-0172 must be signed by a person authorized by the VA to do so. Amend a return You can get this form from your local VA regional office. Amend a return Physician's statement obtained in earlier year. Amend a return   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Amend a return For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Amend a return If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Amend a return   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Amend a return Disability income. Amend a return   If you are under age 65, you must also have taxable disability income to qualify for the credit. Amend a return   Disability income must meet the following two requirements. Amend a return It must be paid under your employer's accident or health plan or pension plan. Amend a return It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Amend a return Payments that are not disability income. Amend a return   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Amend a return Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Amend a return   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Amend a return Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Amend a return Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Amend a return Figuring the credit yourself. Amend a return   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Amend a return Next, fill out Schedule R (Form 1040A or 1040), Part III. Amend a return Credit figured for you. Amend a return   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Amend a return If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Amend a return Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Amend a return The credit can be up to 35% of your expenses. Amend a return To qualify, you must pay these expenses so you can work or look for work. Amend a return If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Amend a return If the correct information is not shown, the credit may be reduced or disallowed. Amend a return You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Amend a return For more information, see Publication 503, Child and Dependent Care Expenses. Amend a return Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Amend a return The EIC is available to persons with or without a qualifying child. Amend a return Credit has no effect on certain welfare benefits. Amend a return   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Amend a return These programs include the following. Amend a return Medicaid and supplemental security income (SSI). Amend a return Supplemental Nutrition Assistance Program (food stamps). Amend a return Low-income housing. Amend a return Temporary Assistance for Needy Families (TANF). Amend a return  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Amend a return Check with your local benefit coordinator to find out if your refund will affect your benefits. Amend a return Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Amend a return The specific rules you must meet depend on whether you have a qualifying child. Amend a return If you have a qualifying child, the rules in Parts A, B, and D apply to you. Amend a return If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Amend a return  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Amend a return You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Amend a return The sections that follow provide additional information for some of the rules. Amend a return Adjusted gross income (AGI). Amend a return   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Amend a return Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Amend a return Table 5-1. Amend a return Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Amend a return Second, you must meet all the rules in one of these columns, whichever applies. Amend a return Third, you must meet the rule in this column. Amend a return Part A. Amend a return  Rules for Everyone Part B. Amend a return  Rules If You Have a Qualifying Child Part C. Amend a return  Rules If You Do Not Have a Qualifying Child Part D. Amend a return  Figuring and Claiming the EIC 1. Amend a return Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Amend a return 2. Amend a return You must have a valid social security number. Amend a return  3. Amend a return Your filing status cannot be “Married filing separately. Amend a return ” 4. Amend a return You must be a U. Amend a return S. Amend a return citizen or resident alien all year. Amend a return  5. Amend a return You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Amend a return  6. Amend a return Your investment income must be $3,300 or less. Amend a return  7. Amend a return You must have earned income. Amend a return 8. Amend a return Your child must meet the relationship, age, residency, and joint return tests. Amend a return  9. Amend a return Your qualifying child cannot be used by more than one person to claim the EIC. Amend a return  10. Amend a return You generally cannot be a qualifying child of another person. Amend a return 11. Amend a return You must be at least age 25 but under age 65. Amend a return  12. Amend a return You cannot be the dependent of another person. Amend a return  13. Amend a return You generally cannot be a qualifying child of another person. Amend a return  14. Amend a return You must have lived in the United States more than half of the year. Amend a return 15. Amend a return Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Amend a return Social security number. Amend a return   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Amend a return Any qualifying child listed on Schedule EIC also must have a valid SSN. Amend a return (See Qualifying child , later, if you have a qualifying child. Amend a return )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Amend a return An example of a federally funded benefit is Medicaid. Amend a return Investment income. Amend a return   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Amend a return If your investment income is more than $3,300, you cannot claim the credit. Amend a return For most people, investment income is the total of the following amounts. Amend a return Taxable interest (line 8a of Form 1040 or 1040A). Amend a return Tax-exempt interest (line 8b of Form 1040 or 1040A). Amend a return Dividend income (line 9a of Form 1040 or 1040A). Amend a return Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Amend a return  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Amend a return   For more information about investment income, see Publication 596, Earned Income Credit. Amend a return Earned income. Amend a return   Under Rule 7, you must have earned income to claim the EIC. Amend a return Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Amend a return Earned income includes all of the following types of income. Amend a return Wages, salaries, tips, and other taxable employee pay. Amend a return Employee pay is earned income only if it is taxable. Amend a return Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Amend a return But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Amend a return Net earnings from self-employment. Amend a return Gross income received as a statutory employee. Amend a return Gross income defined. Amend a return   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Amend a return Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Amend a return If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Amend a return Self-employed persons. Amend a return   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Amend a return If you do not, you may not get all the credit to which you are entitled. Amend a return Disability benefits. Amend a return   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Amend a return Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Amend a return Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Amend a return   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Amend a return It does not matter whether you have reached minimum retirement age. Amend a return If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Amend a return Income that is not earned income. Amend a return   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Amend a return Do not include any of these items in your earned income. Amend a return Workfare payments. Amend a return   Nontaxable workfare payments are not earned income for the EIC. Amend a return These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Amend a return Qualifying child. Amend a return   Under Rule 8, your child is a qualifying child if your child meets four tests. Amend a return The four tests are: Relationship, Age, Residency, and Joint return. Amend a return   The four tests are illustrated in Figure 5-C. Amend a return See Publication 596 for more information about each test. Amend a return Figure 5-C. Amend a return Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Amend a return . Amend a return . Amend a return Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Amend a return . Amend a return . Amend a return Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Amend a return . Amend a return . Amend a return Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Amend a return . Amend a return . Amend a return Lived with you in the United States for more than half of 2013. Amend a return  If the child did not live with you for the required time, see Publication 596 for more information. Amend a return Figuring the EIC To figure the amount of your credit, you have two choices. Amend a return Have the IRS figure the EIC for you. Amend a return If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Amend a return Figure the EIC yourself. Amend a return If you want to do this, see How To Figure the EIC Yourself in Publication 596. Amend a return Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - International Business Tax Statistics

Return to Tax Stats home page

Here you will find links to the Statistics of Income studies relating to the international business sector. For each of these areas, there are text articles and/or statistical tables that include both recent and historical data.

International Individual Tax Statistics

Overview of U.S. Taxes on International Income

 

Controlled Foreign Corporations Provides data on activities of foreign corporations controlled by U.S. corporations. Data are taken from Form 5471.

Corporate Foreign Tax Credits

Corporate Foreign Tax Credit, Tax Year 2010 One Sheet

Provides data on foreign income and taxes reported by U.S. corporations claiming foreign tax credits. These credits are claimed to reduce or eliminate the double taxation of income earned overseas.  Data are taken from Form 1118.
Foreign Controlled Domestic Corporations Provides data on U.S. corporations with 50-percent-or-more stock ownership by a single foreign "person."  Covers balance sheet, income statement, and tax-related data.  Data are taken from Form 1120 series.
Foreign Corporations with U.S. Business Operations Provides data on foreign corporations with income connected to a U.S. trade or business.  Covers income statement and selected tax items.  Data are taken from Form 1120-F
Foreign Sales Corporations/IC-DISC'S Foreign Sales Corporations (FSC's) are foreign companies created by a "parent" shareholder to derive tax benefits from the export of U.S. products.  Interest-Charge Domestic Sales Corporations (IC-DISC's) are domestic companies created for a similar purpose.  Data are taken from Forms 1120-FSC and 1120-IC DISC.
Foreign Trusts Provides data on foreign trusts that have U.S. "persons" as grantors, transferors, or beneficiaries.  This study is conducted every 4 years.  Data are taken from Forms 3520 and 3520-A.
International Boycotts Provides data on the business operations of U.S. entities that participate in international economic boycotts not sanctioned by the U.S. Government.  Data are taken from Form 5713.

One-Time Dividend Received Deduction

Provides data on a one-time deduction of extraordinary qualifying cash dividends received from controlled foreign corporations. U.S. corporations were eligible to claim this deduction for accounting periods ending between October 2004 and October 2006.  Data are taken from Form 8895.

Transactions of Foreign-Owned Corporations

Provides data on financial transactions (such as stock purchases or interest payments) between U.S. corporations and their foreign owners.  This study is conducted every 2 years.  Data are taken from Form 5472.

U.S. Possessions Corporations Provides data on income statements, balance sheets, tax, and "possessions tax credit" for qualifying U.S. possessions corporations.  Most of these corporations are located in Puerto Rico.  The Statistics of Income Division no longer conducts a study on U.S. Possessions Corporations.  Data are taken from Forms 1120, 5712, and 5735.
Page Last Reviewed or Updated: 29-Jan-2014

The Amend A Return

Amend a return Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. Amend a return Form 2106, Hours of service limits. Amend a return 50% limit on meals, 50% limit on meals. Amend a return A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. Amend a return Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. Amend a return Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. Amend a return Expenses, 3 - Advertising expenses. Amend a return Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. Amend a return Airline clubs, Club dues and membership fees. Amend a return Allocating costs, Separating costs. Amend a return , Separating costs. Amend a return , Allocating between business and nonbusiness. Amend a return , Allocating total cost. Amend a return Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. Amend a return Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. Amend a return B Basis of car, Basis. Amend a return (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. Amend a return Box seats at entertainment events, Skyboxes and other private luxury boxes. Amend a return Business travel, Trip Primarily for Business Outside U. Amend a return S. Amend a return , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. Amend a return More-than-50%-use test. Amend a return , More-than-50%-use test. Amend a return Qualified business use, Qualified business use. Amend a return C Canceled checks As evidence of business expenses, Canceled check. Amend a return Car expenses, Car Expenses, Reporting inclusion amounts. Amend a return Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. Amend a return Business and personal use, Business and personal use. Amend a return Combining expenses, Car expenses. Amend a return Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Amend a return Form 2106, Car expenses. Amend a return Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Amend a return Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. Amend a return Traffic tickets, Fines and collateral. Amend a return Car pools, Car pools. Amend a return Car rentals, Reporting inclusion amounts. Amend a return Form 2106, Car rentals. Amend a return Car, defined, Car defined. Amend a return Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. Amend a return Casualty and theft losses Cars, Casualty and theft losses. Amend a return Depreciation, Casualty or theft. Amend a return Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. Amend a return Sports events to benefit, 5 - Charitable sports event. Amend a return Club dues, Club dues and membership fees. Amend a return Commuting expenses, Commuting expenses. Amend a return Conventions, Conventions, Meetings at conventions. Amend a return Country clubs, Club dues and membership fees. Amend a return Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. Amend a return Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. Amend a return (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. Amend a return Basis, Basis. Amend a return Sales taxes, Sales taxes. Amend a return Unrecovered basis, How to treat unrecovered basis. Amend a return Casualty or theft, effect, Casualty or theft. Amend a return Deduction, Depreciation and section 179 deductions. Amend a return , Depreciation deduction for the year of disposition. Amend a return Excess depreciation, Excess depreciation. Amend a return Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Amend a return Trade-in, effect, Car trade-in. Amend a return , Trade-in. Amend a return Trucks and vans, Trucks and vans. Amend a return Depreciation of Car Section 179 deduction, Section 179 deduction. Amend a return Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. Amend a return E Employer-provided vehicles, Employer-provided vehicle. Amend a return Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. Amend a return , Gift or entertainment. Amend a return 50% limit, Directly before or after business discussion. Amend a return Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. Amend a return Summary (Table 2-1), Exception for events that benefit charitable organizations. Amend a return Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. Amend a return Form 2106, Meal and entertainment expenses. Amend a return Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. Amend a return Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. Amend a return , Lavish or extravagant expenses. Amend a return F Fair market value of car, Fair market value. Amend a return Farmers Form 1040, Schedule F, Self-employed. Amend a return Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. Amend a return Federal rate for per diem, Standard Meal Allowance, The federal rate. Amend a return Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. Amend a return Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Amend a return Form 1040, Schedule C, Self-employed. Amend a return Form 1040, Schedule F, Self-employed. Amend a return Form 2106, How to choose. Amend a return , Employees. Amend a return , Full value included in your income. Amend a return , Reporting your expenses under a nonaccountable plan. Amend a return , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. Amend a return Form 4562, Self-employed. Amend a return Form 4797, Excess depreciation. Amend a return Form W-2 Employer-provided vehicles, Value reported on Form W-2. Amend a return Reimbursement of personal expenses, Reimbursement for personal expenses. Amend a return Statutory employees, Statutory employees. Amend a return Free tax services, Free help with your tax return. Amend a return G Gifts, Gift or entertainment. Amend a return , Gifts $25 limit, $25 limit. Amend a return Combining for recordkeeping purposes, Gift expenses. Amend a return Reporting requirements, Gifts. Amend a return Golf clubs, Club dues and membership fees. Amend a return H Hauling tools, Hauling tools or instruments. Amend a return Help (see Tax help) High-low method Introduction, High-low method. Amend a return Transition rules, High-low method. Amend a return High-low rate method, High-low rate. Amend a return Home office, Office in the home. Amend a return Hotel clubs, Club dues and membership fees. Amend a return I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. Amend a return Gifts, Incidental costs. Amend a return No meals, incidentals only, Incidental-expenses-only method. Amend a return Income-producing property, Income-producing property. Amend a return Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. Amend a return indefinite assignment. Amend a return Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. Amend a return Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. Amend a return , Lavish or extravagant expenses. Amend a return Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Amend a return Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. Amend a return Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). Amend a return 2011 chart (Table 4-1), Table 4-1. Amend a return 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Amend a return ) Main place of business or work, Main place of business or work. Amend a return Married taxpayers Performing artists, Special rules for married persons. Amend a return Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. Amend a return Major cities with higher allowances, Amount of standard meal allowance. Amend a return Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Amend a return , The standard meal allowance. Amend a return Meals, entertainment-related, A meal as a form of entertainment. Amend a return Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Amend a return 2011 chart (Table 4-1), Table 4-1. Amend a return 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Amend a return ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. Amend a return Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. Amend a return Part of trip outside U. Amend a return S. Amend a return , Part of Trip Outside the United States P Parking fees, Parking fees. Amend a return , Parking fees and tolls. Amend a return Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. Amend a return Defined, Reimbursement, allowance, or advance. Amend a return Federal rate for, The federal rate. Amend a return Per diem rates High-cost localities, High-low method. Amend a return High-low method, High-low method. Amend a return Regular federal method, Regular federal per diem rate method. Amend a return Standard rate for unlisted localities, High-low method. Amend a return , Regular federal per diem rate method. Amend a return Transition rules, High-low method. Amend a return , Federal per diem rate method. Amend a return Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. Amend a return , Taxes paid on your car. Amend a return Personal trips, Trip Primarily for Personal Reasons Outside U. Amend a return S. Amend a return , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. Amend a return Probationary work period, Probationary work period. Amend a return Proving business purpose, Proving business purpose. Amend a return Public transportation Outside of U. Amend a return S. Amend a return travel, Public transportation. Amend a return Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. Amend a return Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. Amend a return How to prove expenses (Table 5-1), Table 5-1. Amend a return How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. Amend a return Sampling to prove expenses, Sampling. Amend a return Separating and combining expenses, Separating and Combining Expenses, If your return is examined. Amend a return Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. Amend a return Transition rules, Federal per diem rate method. Amend a return Reimbursements, Less than full value included in your income. Amend a return , Contractor does not adequately account. Amend a return Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. Amend a return Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Amend a return Personal expenses, Reimbursement for personal expenses. Amend a return Recordkeeping, Reimbursed for expenses. Amend a return Reporting (Table 6-1), Table 6-1. Amend a return Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. Amend a return Reimbursements, Reimbursements, Contractor does not adequately account. Amend a return Reservists Transportation expenses, Armed Forces reservists. Amend a return Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. Amend a return S Section 179 deduction Amended return, How to choose. Amend a return Deduction, Section 179 Deduction Limits, Limits. Amend a return Self-employed persons, 2 - Self-employed. Amend a return Reporting requirements, Self-employed. Amend a return Skyboxes, Skyboxes and other private luxury boxes. Amend a return Spouse, expenses for, Travel expenses for another individual. Amend a return , Expenses for spouses. Amend a return Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Amend a return , The standard meal allowance. Amend a return Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. Amend a return Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. Amend a return Form 2106, Standard mileage rate. Amend a return Statutory employees, Statutory employees. Amend a return T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. Amend a return Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. Amend a return When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. Amend a return 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Amend a return ) Proving expenses (Table 5-1), Table 5-1. Amend a return How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. Amend a return Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. Amend a return , Illustration of transportation expenses. Amend a return Travel expenses, determination of deductibility (Table 1-1), Table 1-1. Amend a return Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. Amend a return Tickets, Entertainment tickets. Amend a return , Gift or entertainment. Amend a return Season or series tickets, Season or series tickets. Amend a return Traffic violations, Fines and collateral. Amend a return Tools Hauling tools, Hauling tools or instruments. Amend a return Trade association meetings, Trade association meetings. Amend a return Trade-in of car, Car trade-in. Amend a return , Trade-in. Amend a return Traffic tickets, Fines and collateral. Amend a return Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. Amend a return High-low method, High-low method. Amend a return Regular federal method, Federal per diem rate method. Amend a return Transportation expenses, Transportation, Depreciation deduction for the year of disposition. Amend a return Car expenses, Car Expenses, Reporting inclusion amounts. Amend a return Deductible (Figure B), Gift or entertainment. Amend a return , Illustration of transportation expenses. Amend a return five or more cars, Five or more cars. Amend a return Form 2106, Transportation expenses. Amend a return Transportation workers, Special rate for transportation workers. Amend a return , Individuals subject to hours of service limits. Amend a return Travel advance, Reimbursement, allowance, or advance. Amend a return , Travel advance. Amend a return (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. Amend a return Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. Amend a return Travel Expenses You Can Deduct Defined, Travel expenses defined. Amend a return Going home on days off, Going home on days off. Amend a return In U. Amend a return S. Amend a return , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. Amend a return S. Amend a return , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. Amend a return Transportation workers, Individuals subject to hours of service limits. Amend a return Transportation workers' expenses, Special rate for transportation workers. Amend a return Two places of work, Two places of work. Amend a return U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. Amend a return Unrecovered basis of car, How to treat unrecovered basis. Amend a return V Volunteers, Volunteers. Amend a return W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications