File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

How Can I Amend My Taxes

Amend 2013 Tax ReturnIrs AmendmentTax Form 1040nrMilitary H & R BlockPrior Year Tax ReturnFree Tax Usa 20102013 State Tax FormsFile 2005 Taxes1040ez DownloadH&r Block At Home 2011 Deluxe Federal State EfileFree Turbo TaxFree Federal Tax Filing 201110w40ezFile For A Tax Extension FreeAmend A Tax Return OnlineTax Software For 2011Where Can You File Your State Taxes For Free1040ez Tax TableWww Freefillableforms ComHow To Fill Out 1040ez 2012Amended 2009 Tax Return Instructions1040ez Instructions 2011Revise Tax ReturnFree Ez TaxForm 1040ez InstructionsCan Amended Returns Be E FiledWww.1040x2011 1040 Tax Forms1040 Ez FormTaxactWhere To Get A 1040x FormHow Do I File 2012 Tax ReturnE File 2011 Tax Return In 2013Filing A Tax ExtentionFile A Tax Amendment OnlineFederal Tax Forms 2012Irs Amended Taxes2012 Tax Forms FederalHow To Amend A Tax Return OnlineHow To File Tax Extensions Online

How Can I Amend My Taxes

How can i amend my taxes 2. How can i amend my taxes   Employees' Pay Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tests for Deducting PayTest 1—Reasonableness Test 2—For Services Performed Kinds of PayAwards Bonuses Education Expenses Fringe Benefits Loans or Advances Property Reimbursements for Business Expenses Sick and Vacation Pay Introduction You can generally deduct the amount you pay your employees for the services they perform. How can i amend my taxes The pay may be in cash, property, or services. How can i amend my taxes It may include wages, salaries, bonuses, commissions, or other non-cash compensation such as vacation allowances and fringe benefits. How can i amend my taxes For information about deducting employment taxes, see chapter 5. How can i amend my taxes You can claim employment credits, such as the following, if you hire individuals who meet certain requirements. How can i amend my taxes Empowerment zone employment credit (Form 8844). How can i amend my taxes Indian employment credit (Form 8845). How can i amend my taxes Work opportunity credit (Form 5884). How can i amend my taxes Credit for employer differential wage payments (Form 8932). How can i amend my taxes Reduce your deduction for employee wages by the amount of employment credits you claim. How can i amend my taxes For more information about these credits, see the form on which the credit is claimed. How can i amend my taxes Topics - This chapter discusses: Tests for deducting pay Kinds of pay Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits See chapter 12 for information about getting publications and forms. How can i amend my taxes Tests for Deducting Pay To be deductible, your employees' pay must be an ordinary and necessary business expense and you must pay or incur it. How can i amend my taxes These and other requirements that apply to all business expenses are explained in chapter 1. How can i amend my taxes In addition, the pay must meet both of the following tests. How can i amend my taxes Test 1. How can i amend my taxes It must be reasonable. How can i amend my taxes Test 2. How can i amend my taxes It must be for services performed. How can i amend my taxes The form or method of figuring the pay does not affect its deductibility. How can i amend my taxes For example, bonuses and commissions based on sales or earnings, and paid under an agreement made before the services were performed, are both deductible. How can i amend my taxes Test 1—Reasonableness You must be able to prove that the pay is reasonable. How can i amend my taxes Whether the pay is reasonable depends on the circumstances that existed when you contracted for the services, not those that exist when reasonableness is questioned. How can i amend my taxes If the pay is excessive, the excess pay is disallowed as a deduction. How can i amend my taxes Factors to consider. How can i amend my taxes   Determine the reasonableness of pay by the facts and circumstances. How can i amend my taxes Generally, reasonable pay is the amount that a similar business would pay for the same or similar services. How can i amend my taxes   To determine if pay is reasonable, also consider the following items and any other pertinent facts. How can i amend my taxes The duties performed by the employee. How can i amend my taxes The volume of business handled. How can i amend my taxes The character and amount of responsibility. How can i amend my taxes The complexities of your business. How can i amend my taxes The amount of time required. How can i amend my taxes The cost of living in the locality. How can i amend my taxes The ability and achievements of the individual employee performing the service. How can i amend my taxes The pay compared with the gross and net income of the business, as well as with distributions to shareholders if the business is a corporation. How can i amend my taxes Your policy regarding pay for all your employees. How can i amend my taxes The history of pay for each employee. How can i amend my taxes Test 2—For Services Performed You must be able to prove the payment was made for services actually performed. How can i amend my taxes Employee-shareholder salaries. How can i amend my taxes   If a corporation pays an employee who is also a shareholder a salary that is unreasonably high considering the services actually performed, the excessive part of the salary may be treated as a constructive dividend to the employee-shareholder. How can i amend my taxes The excessive part of the salary would not be allowed as a salary deduction by the corporation. How can i amend my taxes For more information on corporate distributions to shareholders, see Publication 542, Corporations. How can i amend my taxes Kinds of Pay Some of the ways you may provide pay to your employees in addition to regular wages or salaries are discussed next. How can i amend my taxes For specialized and detailed information on employees' pay and the employment tax treatment of employees' pay, see Publications 15, 15-A, and 15-B. How can i amend my taxes Awards You can generally deduct amounts you pay to your employees as awards, whether paid in cash or property. How can i amend my taxes If you give property to an employee as an employee achievement award, your deduction may be limited. How can i amend my taxes Achievement awards. How can i amend my taxes   An achievement award is an item of tangible personal property that meets all the following requirements. How can i amend my taxes It is given to an employee for length of service or safety achievement. How can i amend my taxes It is awarded as part of a meaningful presentation. How can i amend my taxes It is awarded under conditions and circumstances that do not create a significant likelihood of disguised pay. How can i amend my taxes Length-of-service award. How can i amend my taxes    An award will qualify as a length-of-service award only if either of the following applies. How can i amend my taxes The employee receives the award after his or her first 5 years of employment. How can i amend my taxes The employee did not receive another length-of-service award (other than one of very small value) during the same year or in any of the prior 4 years. How can i amend my taxes Safety achievement award. How can i amend my taxes    An award for safety achievement will qualify as an achievement award unless one of the following applies. How can i amend my taxes It is given to a manager, administrator, clerical employee, or other professional employee. How can i amend my taxes During the tax year, more than 10% of your employees, excluding those listed in (1), have already received a safety achievement award (other than one of very small value). How can i amend my taxes Deduction limit. How can i amend my taxes   Your deduction for the cost of employee achievement awards given to any one employee during the tax year is limited to the following. How can i amend my taxes $400 for awards that are not qualified plan awards. How can i amend my taxes $1,600 for all awards, whether or not qualified plan awards. How can i amend my taxes   A qualified plan award is an achievement award given as part of an established written plan or program that does not favor highly compensated employees as to eligibility or benefits. How can i amend my taxes   A highly compensated employee is an employee who meets either of the following tests. How can i amend my taxes The employee was a 5% owner at any time during the year or the preceding year. How can i amend my taxes The employee received more than $115,000 in pay for the preceding year. How can i amend my taxes You can choose to ignore test (2) if the employee was not also in the top 20% of employees ranked by pay for the preceding year. How can i amend my taxes   An award is not a qualified plan award if the average cost of all the employee achievement awards given during the tax year (that would be qualified plan awards except for this limit) is more than $400. How can i amend my taxes To figure this average cost, ignore awards of nominal value. How can i amend my taxes Deduct achievement awards as a nonwage business expense on your return or business schedule. How can i amend my taxes You may not owe employment taxes on the value of some achievement awards you provide to an employee. How can i amend my taxes See Publication 15-B. How can i amend my taxes Bonuses You can generally deduct a bonus paid to an employee if you intended the bonus as additional pay for services, not as a gift, and the services were performed. How can i amend my taxes However, the total bonuses, salaries, and other pay must be reasonable for the services performed. How can i amend my taxes If the bonus is paid in property, see Property , later. How can i amend my taxes Gifts of nominal value. How can i amend my taxes    If, to promote employee goodwill, you distribute food or merchandise of nominal value to your employees at holidays, you can deduct the cost of these items as a nonwage business expense. How can i amend my taxes Your deduction for de minimis gifts of food or drink are not subject to the 50% deduction limit that generally applies to meals. How can i amend my taxes For more information on this deduction limit, see Meals and lodging , later. How can i amend my taxes Education Expenses If you pay or reimburse education expenses for an employee, you can deduct the payments if they are part of a qualified educational assistance program. How can i amend my taxes Deduct them on the “Employee benefit programs” or other appropriate line of your tax return. How can i amend my taxes For information on educational assistance programs, see Educational Assistance in section 2 of Publication 15-B. How can i amend my taxes Fringe Benefits A fringe benefit is a form of pay for the performance of services. How can i amend my taxes You can generally deduct the cost of fringe benefits. How can i amend my taxes You may be able to exclude all or part of the value of some fringe benefits from your employees' pay. How can i amend my taxes You also may not owe employment taxes on the value of the fringe benefits. How can i amend my taxes See Table 2-1, Special Rules for Various Types of Fringe Benefits, in Publication 15-B for details. How can i amend my taxes Your deduction for the cost of fringe benefits for activities generally considered entertainment, amusement, or recreation, or for a facility used in connection with such an activity (for example, a company aircraft) for certain officers, directors, and more-than-10% shareholders is limited. How can i amend my taxes Certain fringe benefits are discussed next. How can i amend my taxes See Publication 15-B for more details on these and other fringe benefits. How can i amend my taxes Meals and lodging. How can i amend my taxes   You can usually deduct the cost of furnishing meals and lodging to your employees. How can i amend my taxes Deduct the cost in whatever category the expense falls. How can i amend my taxes For example, if you operate a restaurant, deduct the cost of the meals you furnish to employees as part of the cost of goods sold. How can i amend my taxes If you operate a nursing home, motel, or rental property, deduct the cost of furnishing lodging to an employee as expenses for utilities, linen service, salaries, depreciation, etc. How can i amend my taxes Deduction limit on meals. How can i amend my taxes   You can generally deduct only 50% of the cost of furnishing meals to your employees. How can i amend my taxes However, you can deduct the full cost of the following meals. How can i amend my taxes Meals whose value you include in an employee's wages. How can i amend my taxes Meals that qualify as a de minimis fringe benefit as discussed in section 2 of Publication 15-B. How can i amend my taxes This generally includes meals you furnish to employees at your place of business if more than half of these employees are provided the meals for your convenience. How can i amend my taxes Meals you furnish to your employees at the work site when you operate a restaurant or catering service. How can i amend my taxes Meals you furnish to your employees as part of the expense of providing recreational or social activities, such as a company picnic. How can i amend my taxes Meals you are required by federal law to furnish to crew members of certain commercial vessels (or would be required to furnish if the vessels were operated at sea). How can i amend my taxes This does not include meals you furnish on vessels primarily providing luxury water transportation. How can i amend my taxes Meals you furnish on an oil or gas platform or drilling rig located offshore or in Alaska. How can i amend my taxes This includes meals you furnish at a support camp that is near and integral to an oil or gas drilling rig located in Alaska. How can i amend my taxes Employee benefit programs. How can i amend my taxes   Employee benefit programs include the following. How can i amend my taxes Accident and health plans. How can i amend my taxes Adoption assistance. How can i amend my taxes Cafeteria plans. How can i amend my taxes Dependent care assistance. How can i amend my taxes Education assistance. How can i amend my taxes Life insurance coverage. How can i amend my taxes Welfare benefit funds. How can i amend my taxes   You can generally deduct amounts you spend on employee benefit programs on the applicable line of your tax return. How can i amend my taxes For example, if you provide dependent care by operating a dependent care facility for your employees, deduct your costs in whatever categories they fall (utilities, salaries, etc. How can i amend my taxes ). How can i amend my taxes Life insurance coverage. How can i amend my taxes   You cannot deduct the cost of life insurance coverage for you, an employee, or any person with a financial interest in your business, if you are directly or indirectly the beneficiary of the policy. How can i amend my taxes See Regulations section 1. How can i amend my taxes 264-1 for more information. How can i amend my taxes Welfare benefit funds. How can i amend my taxes   A welfare benefit fund is a funded plan (or a funded arrangement having the effect of a plan) that provides welfare benefits to your employees, independent contractors, or their beneficiaries. How can i amend my taxes Welfare benefits are any benefits other than deferred compensation or transfers of restricted property. How can i amend my taxes   Your deduction for contributions to a welfare benefit fund is limited to the fund's qualified cost for the tax year. How can i amend my taxes If your contributions to the fund are more than its qualified cost, carry the excess over to the next tax year. How can i amend my taxes   Generally, the fund's “qualified cost” is the total of the following amounts, reduced by the after-tax income of the fund. How can i amend my taxes The cost you would have been able to deduct using the cash method of accounting if you had paid for the benefits directly. How can i amend my taxes The contributions added to a reserve account that are needed to fund claims incurred but not paid as of the end of the year. How can i amend my taxes These claims can be for supplemental unemployment benefits, severance pay, or disability, medical, or life insurance benefits. How can i amend my taxes   For more information, see sections 419(c) and 419A of the Internal Revenue Code and the related regulations. How can i amend my taxes Loans or Advances You generally can deduct as wages an advance you make to an employee for services performed if you do not expect the employee to repay the advance. How can i amend my taxes However, if the employee performs no services, treat the amount you advanced as a loan. How can i amend my taxes If the employee does not repay the loan, treat it as income to the employee. How can i amend my taxes Below-market interest rate loans. How can i amend my taxes   On certain loans you make to an employee or shareholder, you are treated as having received interest income and as having paid compensation or dividends equal to that interest. How can i amend my taxes See Below-Market Loans in chapter 4. How can i amend my taxes Property If you transfer property (including your company's stock) to an employee as payment for services, you can generally deduct it as wages. How can i amend my taxes The amount you can deduct is the property's fair market value on the date of the transfer less any amount the employee paid for the property. How can i amend my taxes You can claim the deduction only for the tax year in which your employee includes the property's value in income. How can i amend my taxes Your employee is deemed to have included the value in income if you report it on Form W-2, Wage and Tax Statement, in a timely manner. How can i amend my taxes You treat the deductible amount as received in exchange for the property, and you must recognize any gain or loss realized on the transfer, unless it is the company's stock transferred as payment for services. How can i amend my taxes Your gain or loss is the difference between the fair market value of the property and its adjusted basis on the date of transfer. How can i amend my taxes These rules also apply to property transferred to an independent contractor for services, generally reported on Form 1099-MISC, Miscellaneous Income. How can i amend my taxes Restricted property. How can i amend my taxes   If the property you transfer for services is subject to restrictions that affect its value, you generally cannot deduct it and do not report gain or loss until it is substantially vested in the recipient. How can i amend my taxes However, if the recipient pays for the property, you must report any gain at the time of the transfer up to the amount paid. How can i amend my taxes    “Substantially vested” means the property is not subject to a substantial risk of forfeiture. How can i amend my taxes This means that the recipient is not likely to have to give up his or her rights in the property in the future. How can i amend my taxes Reimbursements for Business Expenses You can generally deduct the amount you pay or reimburse employees for business expenses incurred for your business. How can i amend my taxes However, your deduction may be limited. How can i amend my taxes If you make the payment under an accountable plan, deduct it in the category of the expense paid. How can i amend my taxes For example, if you pay an employee for travel expenses incurred on your behalf, deduct this payment as a travel expense. How can i amend my taxes If you make the payment under a nonaccountable plan, deduct it as wages and include it in the employee's Form W-2. How can i amend my taxes See Reimbursement of Travel, Meals, and Entertainment in chapter 11 for more information about deducting reimbursements and an explanation of accountable and nonaccountable plans. How can i amend my taxes Sick and Vacation Pay Sick pay. How can i amend my taxes   You can deduct amounts you pay to your employees for sickness and injury, including lump-sum amounts, as wages. How can i amend my taxes However, your deduction is limited to amounts not compensated by insurance or other means. How can i amend my taxes Vacation pay. How can i amend my taxes   Vacation pay is an employee benefit. How can i amend my taxes It includes amounts paid for unused vacation leave. How can i amend my taxes You can deduct vacation pay only in the tax year in which the employee actually receives it. How can i amend my taxes This rule applies regardless of whether you use the cash or accrual method of accounting. How can i amend my taxes Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Law Changes Related to Midwestern Disaster Areas

FS-2008-27, December 2008

WASHINGTON — The Heartland Disaster Tax Relief Act of 2008 provides certain tax breaks to help victims of the severe storms, flooding and tornadoes that occurred in Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Missouri, Minnesota, Nebraska and Wisconsin that the federal government declared a disaster during the period beginning May 20, 2008, and ending July 31, 2008.

The recently enacted legislation alters the tax code to help individuals who suffered losses as a result of the Midwestern Disasters and to make it easier for individuals and businesses to engage in charity to benefit those affected by the severe storms, flooding and tornadoes.

The counties in these states that encompass the “Midwestern Disaster Areas” are identified in Tables 1 and 2 at the end of this fact sheet. Taxpayers located in the counties listed in Table 1 are eligible for all portions of the relief made available to the Midwestern Disaster Areas by the recently enacted legislation. Those taxpayers located in the counties listed in Table 2 are eligible only for certain special tax provisions. For a more complete listing of the tax relief provisions that the Heartland Disaster Tax Relief Act of 2008 provides to taxpayers located in the counties listed in Tables 1 and 2, see Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas.

Individuals Affected by the Midwestern Disasters

In general, for individuals affected by the Midwestern Disasters, the Heartland Disaster Tax Relief Act of 2008 provides tax-favored early distributions and loans from retirement accounts, eliminates the limitations on claiming losses and permits certain earned income tax credit (EITC) and refundable child tax credit recipients to choose either tax year 2008 or 2007 to determine their earned income and use the more beneficial result.

The recently enacted legislation also allows affected individuals to exclude from income certain cancellations of debt and extends, from two years to five years, the replacement period for converted properties. Portions of the Heartland Disaster Tax Relief Act of 2008 are highlighted below.

Removal of Loss Limitations: For taxpayers who suffered casualty or theft losses to property owned for personal use that are attributable to the Midwestern Disasters, recently enacted legislation removes certain loss limitations. Ordinarily, to figure a deduction for a casualty or theft loss of personal-use property from a particular disaster, taxpayers who itemize must reduce the loss by $100 and also reduce their total casualty and theft losses by 10 percent of their adjusted gross income. Only the excess over these $100 and 10 percent limits is deductible for those taxpayers who itemize their deductions. The recently enacted legislation, however, removes these limits for the Midwestern Disasters on losses of personal-use property, so that the entire amount of unreimbursed losses is deductible if a taxpayer itemizes.

To qualify, a loss must arise in a Midwestern Disaster Area and be attributable to the severe storms, flooding or tornadoes for which the Disaster Declarations identified in Tables 1 and 2 were issued. Note: The new increased standard deduction for net disaster losses does not apply to losses in Midwestern disaster areas.

Cancellation of Debt: Individuals whose main home was located in a Midwestern Disaster Area on the date that a disaster was declared for the county in which they live, will not include in income any non-business debt, such as a mortgage, that is canceled on or after the applicable disaster date and before Jan. 1, 2010, provided that the debt is not secured by property located outside the Midwestern Disaster Areas. If the individual’s main home was located in a Midwestern Disaster Area as shown in Table 2, the individual must also have had an economic loss because of the severe storms, floods or tornadoes. Examples of economic losses include, but are not limited to:

  • Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind or other cause;
  • Loss related to displacement from one’s home; or
  • Loss of livelihood due to temporary or permanent layoffs.

Usually, the cancellation of debt is treated as income by the person for whom the debt is forgiven.

Earned Income Tax Credit and Refundable Child Tax Credit: The recently enacted legislation allows eligible individuals to choose to calculate their earned income tax credit (EITC) or refundable child tax credit using their prior year’s earned income. An eligible individual is one whose earned income in 2008 is less than their earned income in 2007 and their main home on the applicable disaster date was in a Midwestern Disaster Area as shown in Table 1 or their main home on the applicable disaster date was in a Midwestern Disaster Area as shown in Table 2 and they were displaced from that home because of the severe storms, tornadoes or flooding. Taxpayers eligible to make the choice should figure their EITC and refundable child tax credit using their earned income for each year before making the choice to see which gives them the higher credits.

Education Credits: The recently enacted legislation provides educational assistance to students enrolled and paying tuition at eligible educational institutions located in Midwestern Disaster Areas counties identified in Table 1 for any tax year beginning in 2008 or 2009. Basically, the new legislation expands the Hope and Lifetime Learning educational credits in the following way:

  • The Hope Credit is expanded to 100 percent of the first $2,400 in eligible expenses plus 50 percent of the next $2,400 – doubling the maximum Hope Credit from $1,800 to $3,600 for each eligible student.
  • The Lifetime Learning Credit is expanded from 20 percent to 40 percent of the first $10,000 in eligible expenses.

Exemption for Taxpayers Housing Individuals Displaced by the Disasters: Taxpayers who provided housing in their main homes to individuals displaced by the severe storms, tornadoes or flooding that occurred in the Midwestern Disaster Areas may be able to claim an additional exemption amount of $500 for each such displaced individual. The additional exemption amount is allowable once per taxpayer for a specific Midwestern Disaster displaced individual in 2008 or 2009, but not in both years. The maximum additional exemption amount that can be claimed for all displaced individuals is $2,000, or $1,000 if married filing separately. Any exemption amount claimed in 2008 will reduce the $2,000 maximum for 2009.

To qualify as a displaced individual, the individual must have had his or her main home in a Midwestern Disaster Area on the applicable disaster date, and he or she must have been displaced from that home. If the displaced individual’s main home was located in a Midwestern Disaster Area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes or flooding or the individual must have been evacuated from the home because of the severe storms, tornadoes or flooding. In addition, the displaced individual must have been provided housing in the taxpayer’s main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed. The displaced individual cannot be the taxpayer’s spouse or dependent. 

This benefit applies to the counties listed in Tables 1 and 2. More detailed information on claiming the additional exemption can be found in Publication 4492-B.

Recapture of Federal Mortgage Subsidy: Generally, taxpayers who financed their homes under a federally-subsidized program may have to repay all or part of the benefit they received from that program when they sell or otherwise dispose of their home. This repayment is known, technically, as recapture.  Taxpayers do not, however, have to recapture any benefit if their mortgage loan was a qualified home improvement loan of not more than $15,000. The recently enacted legislation provides for this amount to be increased to $150,000, if the loan was provided prior to 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern Disaster Area as shown in Table 1. 

Retirement Funds

To help victims of the severe storms, flooding and tornadoes in the Midwestern Disaster Areas, the recently enacted legislation provides certain tax-favored treatment for early distributions, plan loans and re-contributions. These benefits apply to the counties listed in Tables 1 and 2.

Qualified Disaster Recovery Assistance Distributions: A qualified disaster recovery distribution is any distribution from an eligible retirement plan that meets the following requirements:  (1) the distribution was made on or after an applicable disaster date listed in Tables 1 or 2 and before Jan. 1, 2010; (2) the distribution was made to a taxpayer whose main home was located in a Midwestern Disaster Area on the applicable disaster date; and (3) the taxpayer sustained an economic loss because of the severe storms, tornadoes or flooding that affected the Midwestern Disaster Areas. If these requirements are met, the taxpayer can generally designate any distribution from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes or flooding.  The total amount of tax-favored distributions an individual can receive from all plans, annuities or IRAs is $100,000.

Taxation of Qualified Disaster Recovery Assistance Distributions: Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. The taxpayer can, however, elect to include the entire distribution income in the year it was received. An eligible individual who receives qualified disaster recovery assistance distributions does not have to pay the 10% additional tax on early distributions (or the additional 25% tax for certain distributions from SIMPLE IRAs). Under the new law, qualified disaster recovery assistance distributions are not subject to the mandatory 20% withholding. Any distributions received in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. 

Repayment of Qualified Disaster Recovery Assistance Distributions: Taxpayers may choose to repay any portion of a qualified disaster recovery distribution that is eligible for tax-free rollover treatment into an eligible retirement plan within three years from the date of the distribution. The distribution will be treated as though it were paid in a direct rollover (note that for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover). To report a re-contribution, the eligible individual must also file a Form 8930, Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments. Refer to Publication 4492-B for additional information on repaying qualified disaster recovery assistance distributions and for a list of the qualified disaster recovery assistance distributions that cannot be repaid.

Repayment of Qualified Distributions for the Purchase or Construction of a Main Home: An individual who received a qualified distribution to purchase or construct a main home in a Midwestern disaster area can repay part or all of that distribution to an eligible retirement plan on or after the applicable disaster date, but no later than March 3, 2009. To be a qualified distribution, the distribution must meet all of the following requirements:  (1) the distribution is a hardship distribution from a 401(k) plan or a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA; (2) the distribution was received within six months prior to the day after the applicable disaster date; and (3) the distribution was used to purchase or construct a main home in a Midwestern Disaster Area that was not purchased or constructed because of the severe storms, tornadoes or flooding. 
Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income (note that for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover). If the qualified distribution is not repaid by March 4, 2009, the distribution may be taxable for 2007 or 2008, as well as subject to the additional 10% tax on early distributions (or the additional 25% tax for certain SIMPLE IRAs). Any repayments must be reported on Form 8930, Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments.  

Retirement Plan Loans: Under the new law, the allowable retirement plan loan amount for eligible individuals is increased from $50,000 to $100,000. To figure the dollar limit, an eligible individual would start with (a) $100,000 and subtract the highest outstanding balance of loans from these plans during the prior year and compare that figure to (b) the eligible individual’s vested benefit under the plan. Whichever figure is less is the limit that the eligible individual can borrow from the employer’s plans without a tax consequence.

For an eligible individual, payments on retirement plan loans outstanding on or after the applicable disaster date may be suspended for one year by the plan administrator. To qualify for suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on Dec. 31, 2009. 

Charity Encouraged by New Law

To encourage charity, the recently enacted legislation suspends the limits on certain charitable contributions, creates an exemption for those housing Midwestern Disaster displaced individuals, increases the standard mileage rate for charitable use of vehicles and excludes from gross income mileage reimbursements to charitable volunteers.

Suspension of Charitable Limits for Certain Charitable Contributions: In the case of an individual, the recently enacted legislation allows a deduction for qualified contributions up to the amount by which the taxpayer’s contribution base – adjusted gross income – exceeds the deduction for other charitable contributions. Contributions in excess of this amount are generally carried over to succeeding taxable years. The recently enacted legislation allows corporations to elect to deduct qualified cash contributions without regard to the 10% of taxable income limit.

Qualified contributions are defined as cash contributions to a charitable organization described in section 170(b)(1)(A) (other than a supporting organization described in section 509(a)(3)), for relief efforts in one or more Midwestern Disaster Areas made after May 1, 2008, and before Jan. 1, 2009. Contributions of non-cash property, such as securities, are not qualified contributions.

The charitable contribution deduction up to the amount of qualified contributions (as defined above) paid during the year is not treated as an itemized deduction for purposes of the overall limitation on itemized deductions. This benefit applies only to the counties listed in Table 1.

Increase in the Standard Mileage Rate for Charitable Use of Vehicles: The recently enacted legislation provides special standard mileage rates for taxpayers who used their vehicles to provide charitable services related solely to the severe storms, tornadoes and flooding that occurred in the Midwestern Disaster Areas during the period May 2, 2008, through Dec. 31, 2008.  The special rate is 36 cents per mile for the period May 2, 2008, through June 30, 2008. For the period July 1, 2008, through Dec. 31, 2008, the special rate is 41 cents per mile.

Taxpayers may also exclude from income any amounts received as mileage reimbursement for the use of a private passenger automobile for the benefit of a qualified charitable organization in responding to the severe storms, tornadoes and flooding that occurred in the Midwestern Disaster Areas during the period May 2, 2008, through Dec. 31, 2008. Taxpayers cannot claim a deduction or credit for any amounts excluded and must keep records of miles driven, time, place (or use) and purpose of the mileage. The amount that can be excluded from income cannot exceed 50.5 cents per mile for the period May 2, 2008, through June 30, 2008; and 58.5 cents per mile for the period July 1, 2008, through Dec. 31, 2008. This benefit applies only to the counties listed in Table 1.

Table 1
Taxpayers located in these counties are eligible for all portions of relief identified in this document.

Applicable Disaster Date*

State 

Affected Counties - Midwestern Disaster Areas 

 5/2/2008  Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline and Van Buren.
 6/1/2008  Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago.
 6/6/2008  Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington and Wayne.
 5/25/2008  Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth and Wright.
 5/10/2008  Missouri Barry, Jasper and Newton.
 6/1/2008  Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Charles, Stone, Taney, Vernon and Webster.
 5/22/2008  Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy and Saunders.
 6/5/2008  Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha and Winnebago.

 

Table 2
Taxpayers located in the counties listed below are eligible for all of the special tax provisions identified in this fact sheet except the education credits, charitable giving incentives (suspension of charitable limits and increase in standard mileage rates) and the recapture of federal mortgage subsidy.**

Applicable Disaster Date*

State

Affected Counties - Midwestern Disaster Areas

 6/1/2008  Illinois Greene, Madison, Monroe, Pike, Randolph, St. Clair and Scott.
 6/6/2008  Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union and Wabash.
 5/25/2008  Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor and Wayne.
 5/22/2008  Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace and Wilson.
 6/6/2008  Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw and Wexford.
 6/7/2008  Minnesota Cook, Fillmore, Freeborn, Houston, Mower and Nobles.
 6/1/2008  Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Scott, Shelby, St. Genevieve, St. Louis, Sullivan, the Independent City of St. Louis and Worth.
 4/23/2008  Nebraska Gage, Johnson, Morrill, Nemaha and Pawnee.
 5/22/2008  Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler and York.
 6/27/2008  Nebraska Dodge, Douglas, Sarpy and Saunders.
 6/5/2008  Wisconsin Lafayette.


* In some cases the date will be later due to the continuation of the severe storms, tornadoes or flooding that began on the above date. The Federal Emergency Management Agency has more details.

** See Pub. 4492-B for a more complete listing of the tax provisions that are available to taxpayers located in the affected counties in the Midwestern Disaster Areas listed in Tables 1 and 2.

Page Last Reviewed or Updated: 18-Aug-2012

The How Can I Amend My Taxes

How can i amend my taxes Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. How can i amend my taxes Para pedir formularios y publicaciones. How can i amend my taxes Preguntas sobre los impuestos. How can i amend my taxes Todo material en esta publicación puede ser reimpreso gratuitamente. How can i amend my taxes Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. How can i amend my taxes Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. How can i amend my taxes Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. How can i amend my taxes Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. How can i amend my taxes Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. How can i amend my taxes Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. How can i amend my taxes Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. How can i amend my taxes Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. How can i amend my taxes La mayor parte de estos cambios se abordan en más detalle en esta publicación. How can i amend my taxes Acontecimientos futuros. How can i amend my taxes  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. How can i amend my taxes irs. How can i amend my taxes gov/pub17sp. How can i amend my taxes Impuesto Adicional del Medicare. How can i amend my taxes  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. How can i amend my taxes 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. How can i amend my taxes El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. How can i amend my taxes Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. How can i amend my taxes Impuesto sobre los ingresos netos de inversión. How can i amend my taxes  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). How can i amend my taxes Este impuesto es el 3. How can i amend my taxes 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. How can i amend my taxes Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. How can i amend my taxes Cambio en las tasas tributarias. How can i amend my taxes  La tasa tributaria mayor es de 39. How can i amend my taxes 6%. How can i amend my taxes Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. How can i amend my taxes Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. How can i amend my taxes  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. How can i amend my taxes Vea el capítulo 16 . How can i amend my taxes Gastos médicos y dentales. How can i amend my taxes  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. How can i amend my taxes 5% si usted o su cónyuge tiene 65 años de edad o más). How can i amend my taxes Vea el capítulo 21 . How can i amend my taxes Aumento de la cantidad de la exención personal para determinados contribuyentes. How can i amend my taxes  La exención personal que le corresponde a usted ha aumentado a $3,900. How can i amend my taxes Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. How can i amend my taxes Vea el capítulo 3 . How can i amend my taxes Límite sobre las deducciones detalladas. How can i amend my taxes  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. How can i amend my taxes Vea el capítulo 29 . How can i amend my taxes Matrimonio entre el mismo sexo. How can i amend my taxes  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. How can i amend my taxes Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. How can i amend my taxes Vea el capítulo 2 . How can i amend my taxes Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. How can i amend my taxes Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . How can i amend my taxes Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). How can i amend my taxes  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). How can i amend my taxes Vea el capítulo 5 . How can i amend my taxes Créditos tributarios que vencen. How can i amend my taxes  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. How can i amend my taxes Usted no puede reclamar ninguno de éstos en su declaración del año 2013. How can i amend my taxes Vea el capítulo 37 . How can i amend my taxes Esquemas de inversión de tipo Ponzi. How can i amend my taxes  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. How can i amend my taxes Vea el capítulo 25 . How can i amend my taxes Método simplificado para la deducción por oficina en el hogar. How can i amend my taxes  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. How can i amend my taxes Vea la Publicación 587, disponible en inglés. How can i amend my taxes Tarifas estándar por milla. How can i amend my taxes  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. How can i amend my taxes Vea el capítulo 26 . How can i amend my taxes Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. How can i amend my taxes Vea el capítulo 21 . How can i amend my taxes Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. How can i amend my taxes Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. How can i amend my taxes Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. How can i amend my taxes Muchos de estos asuntos se explican más adelante en esta publicación. How can i amend my taxes Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. How can i amend my taxes  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. How can i amend my taxes Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. How can i amend my taxes Vea el capítulo 1 . How can i amend my taxes Proteja su documentación tributaria contra el robo de identidad. How can i amend my taxes  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. How can i amend my taxes Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. How can i amend my taxes Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. How can i amend my taxes Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . How can i amend my taxes Números de identificación del contribuyente. How can i amend my taxes  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. How can i amend my taxes Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. How can i amend my taxes Por lo general, este número es el número de Seguro Social de la persona. How can i amend my taxes Vea el capítulo 1 . How can i amend my taxes Ingreso de fuentes en el extranjero. How can i amend my taxes  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. How can i amend my taxes Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. How can i amend my taxes Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). How can i amend my taxes Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. How can i amend my taxes Para más detalles, vea la Publicación 54, Tax Guide for U. How can i amend my taxes S. How can i amend my taxes Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. How can i amend my taxes Activos financieros extranjeros. How can i amend my taxes  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. How can i amend my taxes Vea www. How can i amend my taxes IRS. How can i amend my taxes gov/form8938, en inglés, para más detalles. How can i amend my taxes Prórroga automática de 6 meses para presentar la declaración de impuestos. How can i amend my taxes  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. How can i amend my taxes Vea el capítulo 1 . How can i amend my taxes Incluya su número de teléfono en la declaración. How can i amend my taxes  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. How can i amend my taxes Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. How can i amend my taxes Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. How can i amend my taxes Pago de los impuestos. How can i amend my taxes   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. How can i amend my taxes Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. How can i amend my taxes Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. How can i amend my taxes Vea el capítulo 1 . How can i amend my taxes Maneras más rápidas de presentar su declaración. How can i amend my taxes  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. How can i amend my taxes Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. How can i amend my taxes Vea el capítulo 1 . How can i amend my taxes Presentación electrónica gratuita de la declaración. How can i amend my taxes  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. How can i amend my taxes Vea el capítulo 1 . How can i amend my taxes Cambio de dirección. How can i amend my taxes  Si cambia de dirección, debe notificarle al IRS. How can i amend my taxes Vea el tema titulado Cambio de Dirección , en el capítulo 1. How can i amend my taxes Reembolsos de una declaración presentada fuera de plazo. How can i amend my taxes  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. How can i amend my taxes Vea el capítulo 1 . How can i amend my taxes Declaraciones de impuestos frívolas. How can i amend my taxes  El IRS ha publicado una lista de posturas identificadas como frívolas. How can i amend my taxes La multa por presentar una declaración de impuestos frívola es de $5,000. How can i amend my taxes Vea el capítulo 1 . How can i amend my taxes Reclamación errónea de reembolso o crédito. How can i amend my taxes  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. How can i amend my taxes Vea el capítulo 1 . How can i amend my taxes Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. How can i amend my taxes   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. How can i amend my taxes Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. How can i amend my taxes Servicio a los contribuyentes. How can i amend my taxes  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. How can i amend my taxes Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. How can i amend my taxes Mandato para preparadores de impuestos sobre el sistema e-file. How can i amend my taxes  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. How can i amend my taxes Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. How can i amend my taxes Inspector General del Tesoro para la Administración Tributaria. How can i amend my taxes   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). How can i amend my taxes Puede mantenerse anónimo. How can i amend my taxes Fotografías de niños desaparecidos. How can i amend my taxes  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). How can i amend my taxes Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. How can i amend my taxes Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. How can i amend my taxes Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. How can i amend my taxes La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. How can i amend my taxes Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. How can i amend my taxes Cómo está organizada esta publicación. How can i amend my taxes   Esta publicación sigue de cerca el Formulario 1040, U. How can i amend my taxes S. How can i amend my taxes Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. How can i amend my taxes Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. How can i amend my taxes Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. How can i amend my taxes No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. How can i amend my taxes Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. How can i amend my taxes   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. How can i amend my taxes Qué se incluye en esta publicación. How can i amend my taxes   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. How can i amend my taxes La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. How can i amend my taxes Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. How can i amend my taxes Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. How can i amend my taxes La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. How can i amend my taxes   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. How can i amend my taxes También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. How can i amend my taxes   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. How can i amend my taxes Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. How can i amend my taxes Iconos. How can i amend my taxes   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. How can i amend my taxes Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. How can i amend my taxes Qué no se incluye en esta publicación. How can i amend my taxes   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. How can i amend my taxes Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). How can i amend my taxes   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. How can i amend my taxes Publicación 535, Business Expenses (Gastos de negocios), en inglés. How can i amend my taxes Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. How can i amend my taxes Ayuda del IRS. How can i amend my taxes   Existen muchas maneras en que puede obtener ayuda del IRS. How can i amend my taxes Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. How can i amend my taxes Comentarios y sugerencias. How can i amend my taxes   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. How can i amend my taxes   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How can i amend my taxes NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. How can i amend my taxes Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. How can i amend my taxes   Usted nos puede enviar comentarios desde la página web www. How can i amend my taxes irs. How can i amend my taxes gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). How can i amend my taxes   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. How can i amend my taxes Para pedir formularios y publicaciones. How can i amend my taxes   Visite www. How can i amend my taxes irs. How can i amend my taxes gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. How can i amend my taxes  Internal Revenue Service 1201 N. How can i amend my taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. How can i amend my taxes   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. How can i amend my taxes gov/espanol o llame al 1-800-829-1040. How can i amend my taxes No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. How can i amend my taxes Misión del IRS. How can i amend my taxes   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. How can i amend my taxes Tabla 1. How can i amend my taxes Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. How can i amend my taxes Un sitio en Internet o una dirección de correo electrónico. How can i amend my taxes Una dirección que podría necesitar. How can i amend my taxes Documentos que debería mantener en su documentación personal. How can i amend my taxes Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. How can i amend my taxes Un número de teléfono importante. How can i amend my taxes Información que podría necesitar. How can i amend my taxes Prev  Up  Next   Home   More Online Publications