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Amending tax returns online Index Symbols 1099-C, Persons who each receive a Form 1099-C showing the full amount of debt. Amending tax returns online 501(c)(3) organizations, Section 501(c)(3) organization. Amending tax returns online A Abandonments, Abandonments Canceled debt, Canceled debt. Amending tax returns online Assistance (see Tax help) B Bankruptcy, Bankruptcy Reduction of tax attributes, Bankruptcy and Insolvency Business Real property indebtedness, Qualified Real Property Business Indebtedness C Canceled debt, Canceled Debts, Persons who each receive a Form 1099-C showing the full amount of debt. Amending tax returns online Exceptions Deductible debt, Deductible Debt Gifts, Gifts, Bequests, Devises, and Inheritances Price reduced after purchase, Price Reduced After Purchase Student loans, Student Loans Exclusions Bankruptcy, Bankruptcy Insolvency, Insolvency Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Co-owners, Persons who each receive a Form 1099-C showing the full amount of debt. Amending tax returns online D Debts Stockholder's, Stockholder debt Definitions Adjusted tax attributes, Adjusted tax attributes. Amending tax returns online Main home, Main home. Amending tax returns online Qualified acquisition indebtedness, Definition of qualified acquisition indebtedness. Amending tax returns online Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness E Educational loans, Student Loans Exceptions Home Affordable Modification Program, Home Affordable Modification Program F Farm indebtedness, Qualified Farm Indebtedness Reduction of tax attributes, Qualified Farm Indebtedness Foreclosures, Foreclosures and Repossessions Form 1099-A, Forms 1099-A and 1099-C. Amending tax returns online , Forms 1099-A and 1099-C. Amending tax returns online 1099-C, Forms 1099-A and 1099-C. Amending tax returns online , Forms 1099-A and 1099-C. Amending tax returns online Free tax services, Free help with your tax return. Amending tax returns online G Gifts, Gifts, Bequests, Devises, and Inheritances H Help (see Tax help) Home Affordable Modification Program, Home Affordable Modification Program I Income from, Canceled Debts Income from canceled debt, Canceled Debts Insolvency, Insolvency Reduction of tax attributes, Bankruptcy and Insolvency L Limits Excluded farm debt, Exclusion limit. Amending tax returns online Excluded principal residence indebtedness, Exclusion limit. Amending tax returns online Qualified real property business indebtedness, Exclusion limit. Amending tax returns online Loans Student, Student Loans M Missing children, photographs of, Reminder Mortgage Debt Relief Act (see Qualified Principal Residence Indebtedness) P Principal residence indebtedness, Qualified Principal Residence Indebtedness Publications (see Tax help) Q Qualified farm indebtedness, Qualified Farm Indebtedness Reduction of tax attributes, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Reduction of tax attributes, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Reduction of tax attributes, Qualified Real Property Business Indebtedness R Real property business indebtedness, Qualified Real Property Business Indebtedness Recapture Basis reductions, Recapture of basis reductions. Amending tax returns online Repossessions, Foreclosures and Repossessions S Stockholder debts, Stockholder debt Student loans, Student Loans Suggestions for publication, Comments and suggestions. Amending tax returns online T Tax attributes, reduction of Bankruptcy, Bankruptcy and Insolvency Insolvency, Bankruptcy and Insolvency Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Publication 15 (Circular E), Employer's Tax Guide

This publication explains your tax responsibilities as an employer. 


Current Products


Recent Developments

Reminder for Employers: No Federal Income Tax Withholding on Disability Payments for Injuries Incurred as a Direct Result of a Terrorist Attack Directed Against the United States -- 04-FEB-2014

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law

Notice 2013-61, Application of Windsor Decision and Revenue Ruling 2013–17 to Employment Taxes and Special Administrative Procedures for Employers to Make Adjustments or Claims for Refund or Credit

Revenue Ruling 2013-17, This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.


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The Amending Tax Returns Online

Amending tax returns online Index A Adoption Taxpayer identification number, Adoption taxpayer identification number (ATIN). Amending tax returns online Aliens, Individual taxpayer identification number (ITIN) for aliens. Amending tax returns online Alternative minimum tax (AMT), Limit on credit. Amending tax returns online Amount of credit, Amount of Credit, Payments for prior year's expenses. Amending tax returns online Limit on, Limit on credit. Amending tax returns online Assistance (see Tax help) C Calculation of credit, How To Figure the Credit, Payments for prior year's expenses. Amending tax returns online Camp, overnight, Camp. Amending tax returns online Care Dependent care benefits, Dependent care benefits. Amending tax returns online , Dependent care benefits. Amending tax returns online Employer-provided benefits, Dependent Care Benefits Outside home, Care outside your home. Amending tax returns online Provider identification, Provider Identification Test Qualifying person, Care of a Qualifying Person Children Divorced or separated parents, Child of divorced or separated parents or parents living apart. Amending tax returns online Physically or mentally disabled, Qualifying Person Test Under age 13, Qualifying Person Test Work-related expense payments to relatives, Payments to Relatives or Dependents Church employee, Clergy or church employee. Amending tax returns online Claiming of credit, How To Claim the Credit Tests to claim credit, Tests To Claim the Credit Clergy, Clergy or church employee. Amending tax returns online Community property, Community property laws. Amending tax returns online D Death of spouse, Death of spouse. Amending tax returns online Dependent care benefits, Dependent care benefits. Amending tax returns online , Dependent Care Benefits Dependent care centers, Dependent care center. Amending tax returns online Dependent defined, Dependent defined. Amending tax returns online Dependents (see Qualifying person test) Deposits, Fees and deposits. Amending tax returns online Disabilities, persons with Dependents, Qualifying Person Test Physically or mentally not able to care for self, Physically or mentally not able to care for oneself. Amending tax returns online Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Amending tax returns online , Working or Looking for Work, You or your spouse is a student or not able to care for self. Amending tax returns online Divorced parents, Child of divorced or separated parents or parents living apart. Amending tax returns online Dollar limit, Dollar Limit, Yearly limit. Amending tax returns online Reduced dollar limit, Tests To Claim the Credit, Reduced Dollar Limit Domestic help, Housekeeper. Amending tax returns online Due diligence, Due diligence. Amending tax returns online E Earned income Dependent care benefits, Exclusion or deduction. Amending tax returns online For figuring credit, Earned Income Test Limit on, Earned Income Limit Net loss, Net loss. Amending tax returns online Nonworking spouse, Rule for student-spouse or spouse not able to care for self. Amending tax returns online Self-employment earnings, Self-employment earnings. Amending tax returns online Statutory employees, Statutory employee. Amending tax returns online What is not, What is not earned income? Earned income test, Earned Income Test, Full-time student. Amending tax returns online Determination, Tests To Claim the Credit Education expenses, Education. Amending tax returns online Employer-provided dependent care benefits, Dependent care benefits. Amending tax returns online , Dependent Care Benefits Employment taxes, Reminders, Taxes paid on wages. Amending tax returns online , How To Claim the Credit Exclusion from income Employer-provided dependent care benefits, Dependent care benefits. Amending tax returns online , Exclusion or deduction. Amending tax returns online Expenses, How To Figure the Credit (see also Work-related expenses) 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Amending tax returns online Worksheet for 2012 Expenses Paid in 2013 Education, Education. Amending tax returns online Medical, Medical expenses. Amending tax returns online Not for care, Expenses not for care. Amending tax returns online Prepaid, Expenses prepaid in an earlier year. Amending tax returns online Reimbursed, Expenses reimbursed. Amending tax returns online F Fees, Fees and deposits. Amending tax returns online Figures, Tests To Claim the Credit Figuring credit, How To Figure the Credit, Payments for prior year's expenses. Amending tax returns online Earned income, Earned income. Amending tax returns online Filing status Joint return test, Joint Return Test Tests to claim credit, Tests To Claim the Credit Form 1040 Claiming the credit, Tests To Claim the Credit, Form 1040, Form 1040A, or Form 1040NR. Amending tax returns online Form 1040A Claiming the credit, Tests To Claim the Credit Form 2441, Form 1040, Form 1040A, or Form 1040NR. Amending tax returns online Form 4029, Members of certain religious faiths opposed to social security. Amending tax returns online , Form 4029. Amending tax returns online Form 4361, Members of certain religious faiths opposed to social security. Amending tax returns online , Form 4361. Amending tax returns online Form W-10, Getting the information. Amending tax returns online Form W-2 Dependent care benefits, Statement for employee. Amending tax returns online Form W-7, Individual taxpayer identification number (ITIN) for aliens. Amending tax returns online Free tax services, Free help with your tax return. Amending tax returns online H Help (see Tax help) Household services, Care of a Qualifying Person, Household Services, Meals and lodging provided for housekeeper. Amending tax returns online Employment taxes, How To Claim the Credit Housekeepers, Housekeeper. Amending tax returns online I Identification of provider, Provider Identification Test, Provider refusal. Amending tax returns online Individual taxpayer identification numbers (ITINs) For aliens, Individual taxpayer identification number (ITIN) for aliens. Amending tax returns online Inmate, What is not earned income? J Joint return test, Joint Return Test, Costs of keeping up a home. Amending tax returns online Tests to claim credit, Tests To Claim the Credit L Limits Amount of credit, Limit on credit. Amending tax returns online Dollar, Dollar Limit Earned income, Earned Income Limit Reduced dollar, Tests To Claim the Credit, Reduced Dollar Limit Looking for work, Working or Looking for Work Losses, Net loss. Amending tax returns online M Married and living apart, Married and living apart. Amending tax returns online Meals and lodging for housekeeper, Meals and lodging provided for housekeeper. Amending tax returns online Medical expenses, Medical expenses. Amending tax returns online Minister, Clergy or church employee. Amending tax returns online Missing children, photographs of, Reminders N Nonrefundability of credit, Tax credit not refundable. Amending tax returns online Not able to care for self Qualifying person test, Physically or mentally not able to care for oneself. Amending tax returns online Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Amending tax returns online , Working or Looking for Work, You or your spouse is a student or not able to care for self. Amending tax returns online O Outside of home care, Care outside your home. Amending tax returns online P Part of year Persons qualifying for, Person qualifying for part of year. Amending tax returns online Work or looking for work, Work for part of year. Amending tax returns online Part-time work, Part-time work. Amending tax returns online Prepaid expenses, Expenses prepaid in an earlier year. Amending tax returns online Prisoner, What is not earned income? Provider identification test, Tests To Claim the Credit, Provider Identification Test, Provider refusal. Amending tax returns online Publications (see Tax help) Q Qualifying child, Qualifying child. Amending tax returns online Qualifying person Care for, Care of a Qualifying Person Expenses not for care, Expenses not for care. Amending tax returns online Qualifying person test, Qualifying Person Test, Child of divorced or separated parents or parents living apart. Amending tax returns online Tests to claim credit, Tests To Claim the Credit R Recordkeeping requirements, How To Claim the Credit Reduced dollar limit, Reduced Dollar Limit Tests to claim credit, Tests To Claim the Credit Refusal by provider to give information, Provider refusal. Amending tax returns online Reimbursed expenses, Expenses reimbursed. Amending tax returns online Relatives, payments to, Tests To Claim the Credit, Payments to Relatives or Dependents Religious faiths opposed to social security programs, Members of certain religious faiths opposed to social security. Amending tax returns online S School expenses, Education. Amending tax returns online Self-employed persons, Self-employment earnings. Amending tax returns online Separated parents, Child of divorced or separated parents or parents living apart. Amending tax returns online , Legally separated. Amending tax returns online Separated spouse, Separated spouse. Amending tax returns online Sick days, Temporary absence from work. Amending tax returns online Social Security, Employment Taxes for Household Employers (see also Employment taxes) Religious faiths opposed to, Members of certain religious faiths opposed to social security. Amending tax returns online Social security numbers, Information needed. Amending tax returns online Spouse Both spouses qualifying, Both spouses qualify. Amending tax returns online Death of, Death of spouse. Amending tax returns online Nonworking, earned income, Rule for student-spouse or spouse not able to care for self. Amending tax returns online Not able to care for self, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Amending tax returns online , Working or Looking for Work, You or your spouse is a student or not able to care for self. Amending tax returns online Qualifying person, Qualifying Person Test Separated, Separated spouse. Amending tax returns online Student, Rule for student-spouse or spouse not able to care for self. Amending tax returns online , You or your spouse is a student or not able to care for self. Amending tax returns online Surviving, Surviving spouse. Amending tax returns online Working, Spouse works. Amending tax returns online Students Full-time, Full-time student. Amending tax returns online Spouse, Rule for student-spouse or spouse not able to care for self. Amending tax returns online , You or your spouse is a student or not able to care for self. Amending tax returns online T Tax help, How To Get Tax Help Taxes on wages (see Employment taxes) Taxpayer identification number (TINs), Reminders, Taxpayer identification number. Amending tax returns online Adoption, Adoption taxpayer identification number (ATIN). Amending tax returns online Aliens, Individual taxpayer identification number (ITIN) for aliens. Amending tax returns online Providers, Information needed. Amending tax returns online Temporary absence, Temporary absence from work. Amending tax returns online Tests to claim credit, Tests To Claim the Credit, Exclusion or deduction. Amending tax returns online Determination, Tests To Claim the Credit Earned income, Earned Income Test Qualifying persons, Qualifying Person Test Work-related expenses, Work-Related Expense Test Transportation, Transportation. Amending tax returns online TTY/TDD information, How To Get Tax Help U Unearned income, What is not earned income? V Vacation, Temporary absence from work. Amending tax returns online Volunteer work, Volunteer work. Amending tax returns online W Wages, taxes on (see Employment taxes) Withholding Federal income tax, Employment Taxes for Household Employers Work-related expense test, Work-Related Expense Test, Payments to Relatives or Dependents Partly work-related expenses, Expenses partly work-related. Amending tax returns online Tests to claim credit, Tests To Claim the Credit Work-related expenses Earned income limit, Earned Income Limit Figuring of credit, Figuring Total Work-Related Expenses Medical, Medical expenses. Amending tax returns online Paid following year, Expenses not paid until the following year. Amending tax returns online , Payments for prior year's expenses. Amending tax returns online , Worksheet A. Amending tax returns online Worksheet for 2012 Expenses Paid in 2013 Partly work-related expenses, Expenses partly work-related. Amending tax returns online Prepaid, Expenses prepaid in an earlier year. Amending tax returns online Recordkeeping, How To Claim the Credit Reimbursed, Expenses reimbursed. Amending tax returns online Worksheets 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Amending tax returns online Worksheet for 2012 Expenses Paid in 2013 Prev  Up     Home   More Online Publications