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How To Amend A Tax Return 2012

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How To Amend A Tax Return 2012

How to amend a tax return 2012 Index A Accuracy of deposits rule, Accuracy of Deposits Rule Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. How to amend a tax return 2012 , Additional Medicare Tax withholding adjustments. How to amend a tax return 2012 Adjustments, 13. How to amend a tax return 2012 Reporting Adjustments to Form 941 or Form 944 Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. How to amend a tax return 2012 , Withholding of social security and Medicare taxes on nonresident aliens. How to amend a tax return 2012 Allocated tips, Allocated tips. How to amend a tax return 2012 Archer MSAs, Health Savings Accounts and medical savings accounts. How to amend a tax return 2012 Assistance (see Tax help) B Backup withholding, Nonpayroll Income Tax Withholding Business expenses, employee, Employee business expense reimbursements. How to amend a tax return 2012 C Calendar, Calendar Certain foreign persons treated as American employers, Foreign persons treated as American employers. How to amend a tax return 2012 Change of business address or responsible party, Change of Business Address or Responsible Party COBRA premium assistance credit, COBRA premium assistance credit. How to amend a tax return 2012 Correcting employment taxes, Correcting employment taxes. How to amend a tax return 2012 Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments D Delivery services, private, Private Delivery Services Depositing taxes Penalties, Deposit Penalties Rules, 11. How to amend a tax return 2012 Depositing Taxes Differential wage payments, Differential wage payments. How to amend a tax return 2012 E E-file, Electronic filing by reporting agents. How to amend a tax return 2012 Election worker, State and local government employers. How to amend a tax return 2012 Electronic, Electronic deposit requirement. How to amend a tax return 2012 Electronic deposit requirement, Electronic deposit requirement. How to amend a tax return 2012 Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement. How to amend a tax return 2012 Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents. How to amend a tax return 2012 Eligibility for employment, Hiring New Employees Employees defined, Employee status under common law. How to amend a tax return 2012 Employer identification number (EIN), 1. How to amend a tax return 2012 Employer Identification Number (EIN) Employer responsibilities, Paying Wages, Pensions, or Annuities F Family employees, 3. How to amend a tax return 2012 Family Employees Final return, Final return. How to amend a tax return 2012 Form 944, 12. How to amend a tax return 2012 Filing Form 941 or Form 944 Fringe benefits, Fringe benefits. How to amend a tax return 2012 FUTA tax, 14. How to amend a tax return 2012 Federal Unemployment (FUTA) Tax G Government employers, Federal Government employers. How to amend a tax return 2012 H Health insurance plans, Health insurance plans. How to amend a tax return 2012 Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts. How to amend a tax return 2012 Hiring new employees, Hiring New Employees Household employees, Exceptions. How to amend a tax return 2012 I Income tax withholding, Income Tax Withholding, 16. How to amend a tax return 2012 How To Use the Income Tax Withholding Tables Information returns, Information Returns International social security agreements, International social security agreements. How to amend a tax return 2012 L Long-term care insurance, Health insurance plans. How to amend a tax return 2012 Lookback period, When To Deposit M Meals and lodging, Meals and lodging. How to amend a tax return 2012 Medical care, Medical care reimbursements. How to amend a tax return 2012 Medical savings accounts, Health Savings Accounts and medical savings accounts. How to amend a tax return 2012 Medicare tax, Social Security and Medicare Taxes Mileage, Per diem or other fixed allowance. How to amend a tax return 2012 Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Moving expenses. How to amend a tax return 2012 N New employees, Hiring New Employees Noncash wages, Wages not paid in money. How to amend a tax return 2012 Nonemployee compensation, Nonpayroll Income Tax Withholding P Part-time workers, Part-Time Workers Payroll period, 8. How to amend a tax return 2012 Payroll Period Penalties, Deposit Penalties, Penalties. How to amend a tax return 2012 Private delivery services, Private Delivery Services Publications (see Tax help) R Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944. How to amend a tax return 2012 Recordkeeping, Recordkeeping Reimbursements, Accountable plan. How to amend a tax return 2012 , Nonaccountable plan. How to amend a tax return 2012 , Per diem or other fixed allowance. How to amend a tax return 2012 Repayments, wages, Wage Repayments S Seasonal employers, Exceptions. How to amend a tax return 2012 Semiweekly deposit schedule, Semiweekly Deposit Schedule Sick pay, Sick pay. How to amend a tax return 2012 Social security and Medicare taxes, Social Security and Medicare Taxes Social security number, employee, 4. How to amend a tax return 2012 Employee's Social Security Number (SSN) Spouse, Business Owned and Operated by Spouses Standard mileage rate, Per diem or other fixed allowance. How to amend a tax return 2012 Statutory employees, Employee status under common law. How to amend a tax return 2012 Statutory nonemployees, Statutory employees. How to amend a tax return 2012 Successor employer, Successor employer. How to amend a tax return 2012 , Successor employer. How to amend a tax return 2012 Supplemental wages, 7. How to amend a tax return 2012 Supplemental Wages T Tax help, How To Get Tax Help Telephone help, Telephone Help Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay. How to amend a tax return 2012 Tip Rate Determination Agreement, Tip Rate Determination and Education Program. How to amend a tax return 2012 Tip Rate Determination and Education Program, Tip Rate Determination and Education Program. How to amend a tax return 2012 Tips, 6. How to amend a tax return 2012 Tips, Tips treated as supplemental wages. How to amend a tax return 2012 Trust fund recovery penalty, Trust fund recovery penalty. How to amend a tax return 2012 TTY/TDD information, How To Get Tax Help U Unemployment tax, federal, 14. How to amend a tax return 2012 Federal Unemployment (FUTA) Tax V Vacation pay, Vacation pay. How to amend a tax return 2012 W Wage repayments, Wage Repayments Wages defined, 5. How to amend a tax return 2012 Wages and Other Compensation Wages not paid in money, Wages not paid in money. How to amend a tax return 2012 Withholding Backup, Nonpayroll Income Tax Withholding Certificate, Using Form W-4 to figure withholding. How to amend a tax return 2012 Exemption, Exemption from federal income tax withholding. How to amend a tax return 2012 Fringe benefits, Withholding on fringe benefits. How to amend a tax return 2012 Income tax, Income Tax Withholding Levies, Amounts exempt from levy on wages, salary, and other income. How to amend a tax return 2012 Nonresident aliens, Withholding of social security and Medicare taxes on nonresident aliens. How to amend a tax return 2012 Pensions and annuities, Nonpayroll Income Tax Withholding Percentage method, Percentage Method Social security and Medicare taxes, Social Security and Medicare Taxes Table instructions, 16. How to amend a tax return 2012 How To Use the Income Tax Withholding Tables Tips, Tips treated as supplemental wages. How to amend a tax return 2012 Wage bracket method, Wage Bracket Method Z Zero wage return, Paying Wages, Pensions, or Annuities Prev  Up     Home   More Online Publications
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The How To Amend A Tax Return 2012

How to amend a tax return 2012 Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Appendix A Please click here for the text description of the image. How to amend a tax return 2012 Table A-1 and A-2 Please click here for the text description of the image. How to amend a tax return 2012 Table A-3 and A-4 Please click here for the text description of the image. How to amend a tax return 2012 Table A-5 and A-6 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table A-7 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table A-8 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table A-8 (continued) This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table A-9 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table A-9 (continued) This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table A-10 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table A–10 (continued) This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table A-11 Please click here for the text description of the image. How to amend a tax return 2012 Table A-11 (continued) This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table A-12 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table A-12 (continued) This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table A-13, A-14 and A-14 (continued. How to amend a tax return 2012 1) Please click here for the text description of the image. How to amend a tax return 2012 Table A-14 (continued. How to amend a tax return 2012 2) Please click here for the text description of the image. How to amend a tax return 2012 Table A-15 Please click here for the text description of the image. How to amend a tax return 2012 Table A-15 (continued) Please click here for the text description of the image. How to amend a tax return 2012 Table A-16 Please click here for the text description of the image. How to amend a tax return 2012 Table A-16 (continued) This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table A-17 Please click here for the text description of the image. How to amend a tax return 2012 Table A-17 (continued) Please click here for the text description of the image. How to amend a tax return 2012 Table A-18 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table A-18 (continued) This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table A-19 and Table A-20 Please click here for the text description of the image. How to amend a tax return 2012 Quality Indian Reservation Property Tables Please click here for the text description of the image. How to amend a tax return 2012 Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. How to amend a tax return 2012 The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. How to amend a tax return 2012 It is shown as Table B-1. How to amend a tax return 2012 The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. How to amend a tax return 2012 It is shown as Table B-2. How to amend a tax return 2012 How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. How to amend a tax return 2012 Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. How to amend a tax return 2012 However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. How to amend a tax return 2012 Use the tables in the order shown below to determine the recovery period of your depreciable property. How to amend a tax return 2012 Table B-1. How to amend a tax return 2012   Check Table B-1 for a description of the property. How to amend a tax return 2012 If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. How to amend a tax return 2012 If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. How to amend a tax return 2012 If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. How to amend a tax return 2012 If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. How to amend a tax return 2012 Tax-exempt use property subject to a lease. How to amend a tax return 2012   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). How to amend a tax return 2012 Table B-2. How to amend a tax return 2012   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. How to amend a tax return 2012 Property not in either table. How to amend a tax return 2012   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. How to amend a tax return 2012 This property generally has a recovery period of 7 years for GDS or 12 years for ADS. How to amend a tax return 2012 See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. How to amend a tax return 2012 Residential rental property and nonresidential real property (also see Appendix A, Chart 2). How to amend a tax return 2012 Qualified rent-to-own property. How to amend a tax return 2012 A motorsport entertainment complex placed in service before January 1, 2014. How to amend a tax return 2012 Any retail motor fuels outlet. How to amend a tax return 2012 Any qualified leasehold improvement property placed in service before January 1, 2014. How to amend a tax return 2012 Any qualified restaurant property placed in service before January 1, 2014. How to amend a tax return 2012 Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. How to amend a tax return 2012 Any water utility property. How to amend a tax return 2012 Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. How to amend a tax return 2012 Natural gas gathering and distribution lines placed in service after April 11, 2005. How to amend a tax return 2012 Example 1. How to amend a tax return 2012 Richard Green is a paper manufacturer. How to amend a tax return 2012 During the year, he made substantial improvements to the land on which his paper plant is located. How to amend a tax return 2012 He checks Table B-1 and finds land improvements under asset class 00. How to amend a tax return 2012 3. How to amend a tax return 2012 He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. How to amend a tax return 2012 1, Manufacture of Pulp and Paper. How to amend a tax return 2012 He uses the recovery period under this asset class because it specifically includes land improvements. How to amend a tax return 2012 The land improvements have a 13-year class life and a 7-year recovery period for GDS. How to amend a tax return 2012 If he elects to use ADS, the recovery period is 13 years. How to amend a tax return 2012 If Richard only looked at Table B-1, he would select asset class 00. How to amend a tax return 2012 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. How to amend a tax return 2012 Example 2. How to amend a tax return 2012 Sam Plower produces rubber products. How to amend a tax return 2012 During the year, he made substantial improvements to the land on which his rubber plant is located. How to amend a tax return 2012 He checks Table B-1 and finds land improvements under asset class 00. How to amend a tax return 2012 3. How to amend a tax return 2012 He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. How to amend a tax return 2012 1, Manufacture of Rubber Products. How to amend a tax return 2012 Reading the headings and descriptions under asset class 30. How to amend a tax return 2012 1, Sam finds that it does not include land improvements. How to amend a tax return 2012 Therefore, Sam uses the recovery period under asset class 00. How to amend a tax return 2012 3. How to amend a tax return 2012 The land improvements have a 20-year class life and a 15-year recovery period for GDS. How to amend a tax return 2012 If he elects to use ADS, the recovery period is 20 years. How to amend a tax return 2012 Example 3. How to amend a tax return 2012 Pam Martin owns a retail clothing store. How to amend a tax return 2012 During the year, she purchased a desk and a cash register for use in her business. How to amend a tax return 2012 She checks Table B-1 and finds office furniture under asset class 00. How to amend a tax return 2012 11. How to amend a tax return 2012 Cash registers are not listed in any of the asset classes in Table B-1. How to amend a tax return 2012 She then checks Table B-2 and finds her activity, retail store, under asset class 57. How to amend a tax return 2012 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. How to amend a tax return 2012 This asset class does not specifically list office furniture or a cash register. How to amend a tax return 2012 She looks back at Table B-1 and uses asset class 00. How to amend a tax return 2012 11 for the desk. How to amend a tax return 2012 The desk has a 10-year class life and a 7-year recovery period for GDS. How to amend a tax return 2012 If she elects to use ADS, the recovery period is 10 years. How to amend a tax return 2012 For the cash register, she uses asset class 57. How to amend a tax return 2012 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. How to amend a tax return 2012 The cash register has a 9-year class life and a 5-year recovery period for GDS. How to amend a tax return 2012 If she elects to use the ADS method, the recovery period is 9 years. How to amend a tax return 2012 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table B-1 Please click here for the text description of the image. How to amend a tax return 2012 Table B-2 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table B-2 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table B-2 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table B-2 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table B-2 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table B-2 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table B-2 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table B-2 This image is too large to be displayed in the current screen. How to amend a tax return 2012 Please click the link to view the image. How to amend a tax return 2012 Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications