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Amending Your Taxes

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Amending Your Taxes

Amending your taxes Publication 535 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Amending your taxes Tax questions. Amending your taxes Future Developments What's New for 2013 What's New for 2014 Reminders Introduction This publication discusses common business expenses and explains what is and is not deductible. Amending your taxes The general rules for deducting business expenses are discussed in the opening chapter. Amending your taxes The chapters that follow cover specific expenses and list other publications and forms you may need. Amending your taxes Comments and suggestions. Amending your taxes   We welcome your comments about this publication and your suggestions for future editions. Amending your taxes   You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Amending your taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amending your taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amending your taxes   You can send us comments from www. Amending your taxes irs. Amending your taxes gov/formspubs/. Amending your taxes Click on “More Information” and then on “Give us feedback. Amending your taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax publications. Amending your taxes Ordering forms and publications. Amending your taxes   Visit www. Amending your taxes irs. Amending your taxes 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. Amending your taxes Internal Revenue Service 1201 N. Amending your taxes Mitsubishi Motorway Bloomington, IL 61705-6613 We cannot answer tax questions sent to either the “Comments and suggestions” or “Ordering forms and publications” address. Amending your taxes Tax questions. Amending your taxes   If you have a tax-related question, please go to Help With Tax Questions on IRS. Amending your taxes gov. Amending your taxes If you've looked around our site and still didn't find the answer to your general tax question, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. Amending your taxes Future Developments For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to www. Amending your taxes irs. Amending your taxes gov/pub535. Amending your taxes What's New for 2013 The following items highlight some changes in the tax law for 2013. Amending your taxes Optional safe harbor method to determine the business use of a home deduction. Amending your taxes  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. Amending your taxes For more information, see chapter 1. Amending your taxes Standard mileage rate. Amending your taxes  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Amending your taxes 5 cents per mile. Amending your taxes For more information, see chapter 11. Amending your taxes Additional Medicare Tax. Amending your taxes  Beginning in 2013, a 0. Amending your taxes 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er) with dependent child. Amending your taxes Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Amending your taxes RRTA compensation should be separately compared to the threshold. Amending your taxes For more information, see chapter 5 or visit www. Amending your taxes irs. Amending your taxes gov and enter the following words in the search box: Additional Medicare Tax. Amending your taxes Retiree drug subsidy. Amending your taxes  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). Amending your taxes For more information, visit www. Amending your taxes irs. Amending your taxes gov and enter the following words in the search box: Retiree drug subsidy. Amending your taxes What's New for 2014 The following item highlights a change in the tax law for 2014. Amending your taxes Standard mileage rate. Amending your taxes  Beginning in 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Amending your taxes Film and television productions costs. Amending your taxes  The election to expense film and television production costs does not apply to productions that begin in 2014. Amending your taxes For more information, see chapter 7. Amending your taxes Reminders The following reminders and other items may help you file your tax return. Amending your taxes IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Amending your taxes The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Amending your taxes You can use one of the following IRS e-file options. Amending your taxes Use an authorized IRS e-file provider. Amending your taxes Use a personal computer. Amending your taxes Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Amending your taxes For details on these fast filing methods, see your income tax package. Amending your taxes Form 1099 MISC. Amending your taxes  File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, and crop insurance proceeds. Amending your taxes See the Instructions for Form 1099-MISC for more information and additional reporting requirements. Amending your taxes Photographs of missing children. Amending your taxes  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Amending your taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amending your taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) (24-hours a day, 7 days a week) if you recognize a child. 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e-file for Large Business and International (LB&I)

What's New:

A QuickAlert outlining the exact timeframes to Send Submissions or retrieve federal/state Acknowledgements will be issued in early December and the times will be posted on the MeF Status Page.
    
Please monitor the MeF Status Page for any updates.  We apologize for any inconveniences and thank you for your cooperation.

 

2014 M3 M1 Changes: The IRS will be making changes to the Schedule M-3 filing requirement for taxpayers with assets between $10M-$50M for Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065-B. These taxpayers will be permitted to file Schedule M-1 in place of the Schedule M-3 Parts II and III.  These changes will be effective for tax years ending on December 31, 2014, and later. No changes are currently planned to the Schedule M-3 requirements for Forms 1120-L, or 1120-PC, nor for Form 1120 taxpayers filing as a mixed group.

 

The Modernized e-File Status Page provides information about the availability of the MeF system for external use. For information about the most current MeF system status, please refer to the Modernized e-File (MeF) Status Page.


Table of Contents:

Introduction

Treasury Decision (T.D.) 9363 requires corporations that have assets of $10 million or more and file at least 250 returns annually to electronically file their Forms 1120 and 1120S for tax years ending on or after December 31, 2007. This requirement extends to foreign corporations filing Form 1120-F who have tax years ending on or after December 31, 2008, have assets of $10 million or more and who file at least 250 returns annually.

Although electronic filing is required of certain corporations, many corporations voluntarily file their returns electronically.

This web site provides an overview of electronic filing and more detailed information for those corporations required to e-file. There is information for taxpayers who prepare and transmit their own income tax returns as well as for taxpayers who rely upon third party tax professionals to prepare and transmit their tax returns.


Note: Documents accessed from this page that are in pdf format contain "(pdf)" at the end of the file name. If you can't view all the pages of any pdf document, download the most recent free version of Adobe Acrobat Reader


General Information about e-file for Large and Mid-Size Corporations

IRS e-services

Regulations on Required Corporate e-filing

Contact IRS for More Information

If you do not find the electronic filing information you need in the material provided on this web site, IRS provides e-mail addresses where interested parties can submit questions concerning e-file requirements.

  • Corporate taxpayers (Forms 1120, 1120S, 1120-F) may contact the e-help Desk at 1-866-255-0654.
  • Partnerships (Forms 1065, 1065-B) can find further e-file information for partnerships using the MeF platform on IRS.gov at Modernized e-File (MeF) for Partnerships  or they may contact the e-help Desk at 1-866-255-0654.
  • Tax-exempt organizations can find further e-file information on IRS.gov at e-file for Charities and Non-Profits.
  • Taxpayers with account or tax law questions may call 1-800-829-4933.
  • Tax practitioners with account or tax law questions may call 1-800-829-8374.
  • Software developers and vendors may contact the e-help Desk at 1-866-255-0654 with questions about e-filing.
Page Last Reviewed or Updated: 03-Feb-2014

The Amending Your Taxes

Amending your taxes 15. Amending your taxes   Examination and Appeal Procedures If your excise tax return is examined and you disagree with the findings, you can get information about audit and appeal procedures from Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Amending your taxes An unagreed case involving an excise tax covered in this publication differs from other tax cases in that you can only contest it in court after payment of the tax by filing suit for a refund in the United States District Court or the United States Court of Federal Claims. Amending your taxes Prev  Up  Next   Home   More Online Publications