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Amended Federal Income Tax Return

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Amended Federal Income Tax Return

Amended federal income tax return 16. Amended federal income tax return   Rulings Program The IRS has a program for assisting taxpayers who have technical problems with tax laws and regulations. Amended federal income tax return The IRS will answer inquiries from individuals and organizations about the tax effect of their acts or transactions. Amended federal income tax return The National Office of the IRS issues rulings on those matters. Amended federal income tax return A ruling is a written statement to a taxpayer that interprets and applies tax laws to the taxpayer's specific set of facts. Amended federal income tax return There are also determination letters issued by IRS directors and information letters issued by IRS directors or the National Office. Amended federal income tax return There is a fee for most types of determination letters and rulings. Amended federal income tax return For complete information on the rulings program, see the first Internal Revenue Bulletin published each year. Amended federal income tax return Prev  Up  Next   Home   More Online Publications
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Work Opportunity Tax Credit Extended

The American Taxpayer Relief Act of 2012 (ATRA) (H.R. 8) extends the Work Opportunity Tax Credit (WOTC) for hiring certain workers through Dec. 31, 2013.

The VOW to Hire Heroes Act of 2011 made changes to the Work Opportunity Tax Credit (WOTC), including adding new categories to the qualified veterans targeted group and expanding the WOTC to make a reduced credit available to tax-exempt organizations for hiring qualified veterans. The VOW Act also extended the WOTC for qualified veterans hired before Jan.1, 2013.  The other targeted group categories were not extended by the VOW Act and expired for targeted group members other than qualified veterans hired after Dec.31, 2011. 

ATRA extends the WOTC for qualified veterans hired before Jan. 1, 2014.  ATRA also extends the WOTC for targeted group members, other than qualified veterans, hired after Dec.31, 2011, and before Jan.1, 2014.     

Pre-screening and Certification Requirements

All employers must obtain certification that an individual is a member of a targeted group, before the employer may claim the WOTC. The process for certifying the veterans for this credit is the same for all employers. To obtain certification, employers must file Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit. 

Normally, an eligible employer must file Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit, with their respective state workforce agency within 28 days after the eligible worker begins work. However, as discussed below, the IRS has provided special transition rules for the recent legislative changes. 

Special Transition Rules:

Under the special transition rules, an employer who hires a member of a targeted group, other than a qualified veteran, after Dec.31, 2011, and on or before March 31, 2013, will be considered to have timely filed Form 8850 if it submits the completed form to the respective state workforce agency by April 29, 2013. An employer who hires a veteran after Dec. 31, 2012, and on or before March 31, 2013, will be considered to have timely filed Form 8850 if it submits the completed form to the respective state workforce agency by April 29, 2013. The 28-day rule will be applicable after that date. See Notice 2013-14 for further processing and transition timeframe rules for Form 8850.  

For more information on the pre-screening and certification process, see Form 8850, Pre-Screening Notice and Certification Request and the instructions.

Employers should contact their individual state workforce agency with any specific processing questions for Forms 8850.

Claiming the Credit

Taxable Employers

For taxable employers, the WOTC may be claimed for hiring targeted group members, including qualified veterans, who begin work before Jan.1, 2014.

After the required certification is secured, taxable employers claim the tax credit as a general business credit against their income tax. The process for taxable employers claiming the WOTC remains the same.
For additional information, see:

Tax-exempt Employers

Qualified tax-exempt organizations described in IRC Section 501(c) and exempt from taxation under IRC Section 501(a), may claim the credit for qualified veterans who begin work on or after Nov. 22, 2011, and before Jan.1, 2014. Tax-exempt employers may not claim the WOTC for other targeted group members. 

After the required certification is secured, tax-exempt employers claim the credit against the employer social security tax by separately filing Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (PDF).

File Form 5884-C after filing the related employment tax return for the employment tax period for which the credit is claimed. It is recommended that qualified tax-exempt employers do not reduce their required deposits in anticipation of any credit as the forms are processed separately.

Page Last Reviewed or Updated: 20-Mar-2014

The Amended Federal Income Tax Return

Amended federal income tax return Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Amended federal income tax return How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Amended federal income tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Amended federal income tax return Free help with your tax return. Amended federal income tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amended federal income tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. 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Amended federal income tax return To find the number, go to www. Amended federal income tax return irs. Amended federal income tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amended federal income tax return TTY/TDD equipment. Amended federal income tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Amended federal income tax return The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Amended federal income tax return These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Amended federal income tax return gsa. Amended federal income tax return gov/fedrelay. Amended federal income tax return TeleTax topics. Amended federal income tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 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Amended federal income tax return Two releases during the year. Amended federal income tax return  – The first release will ship the beginning of January 2013. Amended federal income tax return  – The final release will ship the beginning of March 2013. Amended federal income tax return Purchase the DVD from National Technical Information Service (NTIS) at www. Amended federal income tax return irs. Amended federal income tax return gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Amended federal income tax return Prev  Up  Next   Home   More Online Publications