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How To Amend Last Year's Tax Return

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How To Amend Last Year's Tax Return

How to amend last year's tax return 5. How to amend last year's tax return   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. How to amend last year's tax return This chapter discusses the records you need to keep to prove these expenses. How to amend last year's tax return If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. How to amend last year's tax return You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. How to amend last year's tax return These plans are discussed in chapter 6 under Reimbursements . How to amend last year's tax return How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. How to amend last year's tax return You must be able to prove the elements listed across the top portion of the chart. How to amend last year's tax return You prove them by having the information and receipts (where needed) for the expenses listed in the first column. How to amend last year's tax return You cannot deduct amounts that you approximate or estimate. How to amend last year's tax return You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. How to amend last year's tax return You must generally prepare a written record for it to be considered adequate. How to amend last year's tax return This is because written evidence is more reliable than oral evidence alone. How to amend last year's tax return However, if you prepare a record on a computer, it is considered an adequate record. How to amend last year's tax return What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. How to amend last year's tax return You should also keep documentary evidence that, together with your record, will support each element of an expense. How to amend last year's tax return Documentary evidence. How to amend last year's tax return   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. How to amend last year's tax return Exception. How to amend last year's tax return   Documentary evidence is not needed if any of the following conditions apply. How to amend last year's tax return You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. How to amend last year's tax return ( Accountable plans and per diem allowances are discussed in chapter 6. How to amend last year's tax return ) Your expense, other than lodging, is less than $75. How to amend last year's tax return You have a transportation expense for which a receipt is not readily available. How to amend last year's tax return Adequate evidence. How to amend last year's tax return   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. How to amend last year's tax return   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. How to amend last year's tax return The name and location of the hotel. How to amend last year's tax return The dates you stayed there. How to amend last year's tax return Separate amounts for charges such as lodging, meals, and telephone calls. How to amend last year's tax return   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. How to amend last year's tax return The name and location of the restaurant. How to amend last year's tax return The number of people served. How to amend last year's tax return The date and amount of the expense. How to amend last year's tax return If a charge is made for items other than food and beverages, the receipt must show that this is the case. How to amend last year's tax return Canceled check. How to amend last year's tax return   A canceled check, together with a bill from the payee, ordinarily establishes the cost. How to amend last year's tax return However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. How to amend last year's tax return Duplicate information. How to amend last year's tax return   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. How to amend last year's tax return   You do not have to record amounts your employer pays directly for any ticket or other travel item. How to amend last year's tax return However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. How to amend last year's tax return Timely-kept records. How to amend last year's tax return   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. How to amend last year's tax return A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. How to amend last year's tax return   You do not need to write down the elements of every expense on the day of the expense. How to amend last year's tax return If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. How to amend last year's tax return   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. How to amend last year's tax return This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. How to amend last year's tax return Proving business purpose. How to amend last year's tax return   You must generally provide a written statement of the business purpose of an expense. How to amend last year's tax return However, the degree of proof varies according to the circumstances in each case. How to amend last year's tax return If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. How to amend last year's tax return Example. How to amend last year's tax return If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. How to amend last year's tax return You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. How to amend last year's tax return You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. How to amend last year's tax return Confidential information. How to amend last year's tax return   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. How to amend last year's tax return However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. How to amend last year's tax return What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. How to amend last year's tax return If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. How to amend last year's tax return Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. How to amend last year's tax return Documentary evidence can be receipts, paid bills, or similar evidence. How to amend last year's tax return If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. How to amend last year's tax return For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. How to amend last year's tax return Invoices of deliveries establish when you used the car for business. How to amend last year's tax return Table 5-1. How to amend last year's tax return How To Prove Certain Business Expenses IF you have expenses for . How to amend last year's tax return . How to amend last year's tax return THEN you must keep records that show details of the following elements . How to amend last year's tax return . How to amend last year's tax return . How to amend last year's tax return   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. How to amend last year's tax return Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. How to amend last year's tax return Dates you left and returned for each trip and number of days spent on business. How to amend last year's tax return Destination or area of your travel (name of city, town, or other designation). How to amend last year's tax return Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. How to amend last year's tax return    Relationship: N/A Entertainment Cost of each separate expense. How to amend last year's tax return Incidental expenses such as taxis, telephones, etc. How to amend last year's tax return , may be totaled on a daily basis. How to amend last year's tax return Date of entertainment. How to amend last year's tax return (Also see Business Purpose. How to amend last year's tax return ) Name and address or location of place of entertainment. How to amend last year's tax return Type of entertainment if not otherwise apparent. How to amend last year's tax return (Also see Business Purpose. How to amend last year's tax return ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. How to amend last year's tax return  For entertainment, the nature of the business discussion or activity. How to amend last year's tax return If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. How to amend last year's tax return    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. How to amend last year's tax return  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. How to amend last year's tax return Gifts Cost of the gift. How to amend last year's tax return Date of the gift. How to amend last year's tax return Description of the gift. How to amend last year's tax return   Transportation Cost of each separate expense. How to amend last year's tax return For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. How to amend last year's tax return Date of the expense. How to amend last year's tax return For car expenses, the date of the use of the car. How to amend last year's tax return Your business destination. How to amend last year's tax return Purpose: Business purpose for the expense. How to amend last year's tax return    Relationship: N/A Sampling. How to amend last year's tax return   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. How to amend last year's tax return You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. How to amend last year's tax return Example. How to amend last year's tax return You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. How to amend last year's tax return There is no other business use of the car, but you and your family use the car for personal purposes. How to amend last year's tax return You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. How to amend last year's tax return Invoices and bills show that your business use continues at the same rate during the later weeks of each month. How to amend last year's tax return Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. How to amend last year's tax return Exceptional circumstances. How to amend last year's tax return   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. How to amend last year's tax return This applies if all the following are true. How to amend last year's tax return You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . How to amend last year's tax return You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . How to amend last year's tax return You have presented other evidence for the element that is the best proof possible under the circumstances. How to amend last year's tax return Destroyed records. How to amend last year's tax return   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. How to amend last year's tax return Reasons beyond your control include fire, flood, and other casualties. How to amend last year's tax return    Table 5-2. How to amend last year's tax return Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. How to amend last year's tax return ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. How to amend last year's tax return Separating expenses. How to amend last year's tax return   Each separate payment is generally considered a separate expense. How to amend last year's tax return For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. How to amend last year's tax return You must record them separately in your records. How to amend last year's tax return Season or series tickets. How to amend last year's tax return   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. How to amend last year's tax return To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. How to amend last year's tax return You must keep records to show whether you use each ticket as a gift or entertainment. How to amend last year's tax return Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. How to amend last year's tax return See Entertainment tickets in chapter 2. How to amend last year's tax return Combining items. How to amend last year's tax return   You can make one daily entry in your record for reasonable categories of expenses. How to amend last year's tax return Examples are taxi fares, telephone calls, or other incidental travel costs. How to amend last year's tax return Meals should be in a separate category. How to amend last year's tax return You can include tips for meal-related services with the costs of the meals. How to amend last year's tax return   Expenses of a similar nature occurring during the course of a single event are considered a single expense. How to amend last year's tax return For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. How to amend last year's tax return Car expenses. How to amend last year's tax return   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. How to amend last year's tax return Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. How to amend last year's tax return Example. How to amend last year's tax return You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. How to amend last year's tax return You can account for these using a single record of miles driven. How to amend last year's tax return Gift expenses. How to amend last year's tax return   You do not always have to record the name of each recipient of a gift. How to amend last year's tax return A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. How to amend last year's tax return For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. How to amend last year's tax return Allocating total cost. How to amend last year's tax return   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. How to amend last year's tax return To do so, you must establish the number of persons who participated in the event. How to amend last year's tax return   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. How to amend last year's tax return See Allocating between business and nonbusiness in chapter 2. How to amend last year's tax return If your return is examined. How to amend last year's tax return    If your return is examined, you may have to provide additional information to the IRS. How to amend last year's tax return This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. How to amend last year's tax return    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. How to amend last year's tax return Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. How to amend last year's tax return Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. How to amend last year's tax return Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. How to amend last year's tax return Entertainment  (Detail in Schedule C)                                 4. How to amend last year's tax return Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. How to amend last year's tax return Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. How to amend last year's tax return ) (Detail mileage in Schedule A. How to amend last year's tax return ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. How to amend last year's tax return Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. How to amend last year's tax return 00 or more. How to amend last year's tax return Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. How to amend last year's tax return Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. How to amend last year's tax return A return filed early is considered filed on the due date. How to amend last year's tax return For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. How to amend last year's tax return You must keep records of the business use of your car for each year of the recovery period. How to amend last year's tax return See More-than-50%-use test in chapter 4 under Depreciation Deduction. How to amend last year's tax return Reimbursed for expenses. How to amend last year's tax return   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. How to amend last year's tax return However, you may have to prove your expenses if any of the following conditions apply. How to amend last year's tax return You claim deductions for expenses that are more than reimbursements. How to amend last year's tax return Your expenses are reimbursed under a nonaccountable plan. How to amend last year's tax return Your employer does not use adequate accounting procedures to verify expense accounts. How to amend last year's tax return You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. How to amend last year's tax return Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. How to amend last year's tax return Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. How to amend last year's tax return Prev  Up  Next   Home   More Online Publications
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How to get help

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The How To Amend Last Year's Tax Return

How to amend last year's tax return Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. How to amend last year's tax return Farm inventory, Farm Inventory Accounting periods, Introduction Accrual method of accounting, Accrual Method Additional Medicare Tax withholding, What's New for 2013, Additional Medicare Tax. How to amend last year's tax return Adjusted basis for installment sale, Adjusted basis for installment sale purposes. How to amend last year's tax return Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. How to amend last year's tax return Alternative Depreciation System (ADS), Required use of ADS. How to amend last year's tax return , ADS election. How to amend last year's tax return Amortization Going into business, Business Start-Up Costs Reforestation expenses, Reforestation Costs Section 197 intangibles, Section 197 Intangibles Assessments By conservation district, Assessment by Conservation District Depreciable property, Assessment for Depreciable Property Assistance (see Tax help) Automobiles, depreciation, Limits for passenger automobiles. How to amend last year's tax return B Bankruptcy, Bankruptcy. How to amend last year's tax return Barter income, Barter income. How to amend last year's tax return Basis Adjusted, Adjusted basis. How to amend last year's tax return Installment sale, Adjusted basis for installment sale purposes. How to amend last year's tax return Involuntary conversion, Basis for depreciation. How to amend last year's tax return Like-kind exchange, Basis for depreciation. How to amend last year's tax return Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. How to amend last year's tax return Shareholder's basis, Property Distributed From a Partnership or Corporation Basis of assets Adjusted basis, Adjusted Basis Allocating to several assets, Allocating the Basis Changed to business use, Property changed from personal to business or rental use. How to amend last year's tax return Constructing assets, Constructing assets. How to amend last year's tax return Cost, Cost Basis Decreases, Decreases to Basis Depreciation, What Is the Basis for Depreciation? Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Gifts, Property Received as a Gift Increases, Increases to Basis Real property, Real Property Received for services, Property received for services. How to amend last year's tax return Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. How to amend last year's tax return Books and records, Importance of Records Breeding fees, Breeding Fees Business income limit, section 179 expense deduction, Business Income Limit Business use of home, Business Use of Your Home C Canceled debt, Cancellation of Debt Capital assets, Capital Assets Capital expenses, Capital Expenses Car expenses, Truck and Car Expenses Cash method of accounting, Cash Method Casualties and thefts Adjustments to basis, Adjustments to basis. How to amend last year's tax return Casualty, defined, Casualty. How to amend last year's tax return Disaster area losses, Disaster Area Losses Leased property, Leased property. How to amend last year's tax return Livestock, Livestock or produce bought for resale. How to amend last year's tax return , Raised draft, breeding, dairy, or sporting animals. How to amend last year's tax return Reimbursement, Insurance and other reimbursements. How to amend last year's tax return Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. How to amend last year's tax return Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. How to amend last year's tax return Christmas trees, Christmas tree cultivation. How to amend last year's tax return , Christmas trees. How to amend last year's tax return Club dues, Club dues and membership fees. How to amend last year's tax return Comments on publication, Comments and suggestions. How to amend last year's tax return Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. How to amend last year's tax return Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. How to amend last year's tax return , Community property. How to amend last year's tax return Computer, software, Computer software. How to amend last year's tax return Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. How to amend last year's tax return Conservation Reserve Program, Conservation Reserve Program (CRP) payments. How to amend last year's tax return Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. How to amend last year's tax return Constructive receipt of income, Constructive receipt. How to amend last year's tax return Contamination, Soil or other environmental contamination. How to amend last year's tax return Contract price, Contract price. How to amend last year's tax return Converted wetland, Converted Wetland and Highly Erodible Cropland Cooperatives, income from, Income From Cooperatives Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements) Counter-cyclical payments, Direct payments and counter-cyclical payments. How to amend last year's tax return , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Credits Employment, Employment Credits Fuel tax, Fuel tax credit and refund. How to amend last year's tax return , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. How to amend last year's tax return Social security coverage, How to become insured under social security. How to amend last year's tax return State unemployment tax, Tax rate and credit. How to amend last year's tax return Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. How to amend last year's tax return Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. How to amend last year's tax return Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. How to amend last year's tax return , Section 1231 transactions. How to amend last year's tax return , Gain or loss. How to amend last year's tax return Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland D Damage Casualties and thefts, Casualties and Thefts Crop insurance, Crop Insurance and Crop Disaster Payments Tree seedlings, Tree Seedlings Debt Bad, Nonbusiness bad debt. How to amend last year's tax return Canceled, Cancellation of Debt, Canceled debt excluded from income. How to amend last year's tax return , Cancellation of debt. How to amend last year's tax return , Canceled debt. How to amend last year's tax return Nonrecourse, Amount realized on a nonrecourse debt. How to amend last year's tax return Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. How to amend last year's tax return Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. How to amend last year's tax return Conservation assets, Depreciable conservation assets. How to amend last year's tax return Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. How to amend last year's tax return Listed property, Additional Rules for Listed Property Raised livestock, Livestock. How to amend last year's tax return Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property When to file, Do You Have To File Form 4562? Depreciation allowable, Basis adjustment for depreciation allowed or allowable. How to amend last year's tax return Depreciation allowed, Basis adjustment for depreciation allowed or allowable. How to amend last year's tax return Direct payments, Direct payments and counter-cyclical payments. How to amend last year's tax return , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Disaster area losses, Disaster Area Losses Disaster payments, Crop Insurance and Crop Disaster Payments Disaster relief grants, Federal disaster relief grants. How to amend last year's tax return Disaster relief payments, Qualified disaster relief payments. How to amend last year's tax return Dispositions, Sale or other disposal of land during 9-year period. How to amend last year's tax return , Gain on sale of farmland. How to amend last year's tax return , Introduction Domestic production activities deduction, Domestic Production Activities Deduction Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E e-file, Reminders Easement, Easements and rights-of-way. How to amend last year's tax return , Easements. How to amend last year's tax return Election ADS depreciation, Electing ADS. How to amend last year's tax return , ADS election. How to amend last year's tax return Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. How to amend last year's tax return Cutting of timber, Election to treat cutting as a sale or exchange. How to amend last year's tax return Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. How to amend last year's tax return Out of installment method, Electing out of the installment method. How to amend last year's tax return Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. How to amend last year's tax return Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. How to amend last year's tax return Employer identification number, Reminders, Employer identification number (EIN). How to amend last year's tax return Endangered species recovery expenses, Endangered species recovery expenses. How to amend last year's tax return Environmental contamination, Soil or other environmental contamination. How to amend last year's tax return Estimated tax Farm gross income, Gross Income From Farming Gross income, Gross Income Penalties, Estimated Tax Penalty for 2013 Exchanges Basis Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Like-Kind Exchanges Excise taxes Credit, Claiming a Credit Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Farming purposes, Fuels Used in Farming Home use of fuels, Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines Off-highway uses, Fuels Used in Off-Highway Business Use Refund, Claiming a Refund F Fair market value defined, Fair market value (FMV). How to amend last year's tax return , Fair market value (FMV). How to amend last year's tax return Family member Business expenses, Special rule for related persons. How to amend last year's tax return Installment sale, Sale to a related person. How to amend last year's tax return Like-kind exchange, Like-kind exchanges between related persons. How to amend last year's tax return Loss on sale or exchange of property, Losses from sales or exchanges between related persons. How to amend last year's tax return Personal-use property, Personal-use property. How to amend last year's tax return Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. How to amend last year's tax return , Farm. How to amend last year's tax return Income averaging, Income Averaging for Farmers Rental, Farm rental. How to amend last year's tax return Sale of, Sale of a Farm Farmer, Farmer. How to amend last year's tax return Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax Fertilizer, Fertilizer and Lime, Fertilizer and Lime Foreclosure, Foreclosure or Repossession Forestation costs, Forestation and reforestation costs. How to amend last year's tax return Form 1099-A, Form 1099-A. How to amend last year's tax return , Forms 1099-A and 1099-C. How to amend last year's tax return 1099-C, Cancellation of Debt, Form 1099-C. How to amend last year's tax return , Forms 1099-A and 1099-C. How to amend last year's tax return 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. How to amend last year's tax return 1099-PATR, Form 1099-PATR. How to amend last year's tax return 1128, Introduction 2210-F, Estimated Tax Penalty for 2013 3115, Changes in Methods of Accounting 4136, Claiming a Credit 4562, Do You Have To File Form 4562? 4797, Form 4797. How to amend last year's tax return , Recapture. How to amend last year's tax return , Reporting the exchange. How to amend last year's tax return 4835, Rents (Including Crop Shares) 5213, Using the presumption later. How to amend last year's tax return 6252, Form 6252. How to amend last year's tax return 8822, Reminders 8824, Reporting the exchange. How to amend last year's tax return 8849, Claiming a Refund 8886, Reminders 940, Form 940. How to amend last year's tax return 943, Form 943. How to amend last year's tax return 982, Form 982 I-9, Form I-9. How to amend last year's tax return SS-4, Reminders, Employer identification number (EIN). How to amend last year's tax return SS-5, Obtaining a social security number. How to amend last year's tax return T (Timber), Form T (Timber). How to amend last year's tax return W-2, Form W-2. How to amend last year's tax return W-4, Reminders, New hire reporting. How to amend last year's tax return , Form W-4. How to amend last year's tax return W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. How to amend last year's tax return Free tax services, How To Get Tax Help, Free help with your tax return. How to amend last year's tax return Fuel tax credit or refund, Fuel tax credit and refund. How to amend last year's tax return , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). How to amend last year's tax return , Cost related to gifts. How to amend last year's tax return , Property Received as a Gift, Gift. How to amend last year's tax return Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. How to amend last year's tax return Gross profit percentage, Gross profit percentage. How to amend last year's tax return Gross profit, defined, Gross profit. How to amend last year's tax return Guarantee, Debt not payable on demand. How to amend last year's tax return H Health insurance deduction, Self-employed health insurance deduction. How to amend last year's tax return Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. How to amend last year's tax return Holding period, Holding period. How to amend last year's tax return Horticultural structure, Horticultural structure. How to amend last year's tax return I Illegal irrigation subsidy, Illegal federal irrigation subsidy. How to amend last year's tax return Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. How to amend last year's tax return , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. How to amend last year's tax return Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. How to amend last year's tax return Inherited property, Inherited Property Insolvency, Insolvency. How to amend last year's tax return Installment sales, Form 6252. How to amend last year's tax return Electing out, Electing out of the installment method. How to amend last year's tax return Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. How to amend last year's tax return Unstated interest, Unstated interest. How to amend last year's tax return Insurance, Insurance, Self-employed health insurance deduction. How to amend last year's tax return Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. How to amend last year's tax return Unstated, Unstated interest. How to amend last year's tax return Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. How to amend last year's tax return Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. How to amend last year's tax return , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. How to amend last year's tax return Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. How to amend last year's tax return Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. How to amend last year's tax return Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. How to amend last year's tax return Prepaid farm supplies, Deduction limit. How to amend last year's tax return Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. How to amend last year's tax return Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. How to amend last year's tax return Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. How to amend last year's tax return Casualty and theft losses, Livestock or produce bought for resale. How to amend last year's tax return Crop shares, Crop shares you use to feed livestock. How to amend last year's tax return Depreciation, Livestock. How to amend last year's tax return Diseased, Diseased livestock. How to amend last year's tax return Feed assistance, Feed Assistance and Payments Immature, Immature livestock. How to amend last year's tax return Losses, Loss of livestock. How to amend last year's tax return , Livestock Purchased, Purchased livestock. How to amend last year's tax return Raised, Raised livestock. How to amend last year's tax return Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. How to amend last year's tax return Used in a farm business, Livestock used in farm business. How to amend last year's tax return Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. How to amend last year's tax return Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. How to amend last year's tax return Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. How to amend last year's tax return Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. How to amend last year's tax return Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. How to amend last year's tax return Lost property, Mislaid or lost property. How to amend last year's tax return M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. How to amend last year's tax return Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. How to amend last year's tax return Nontaxable transfer, Property acquired in a nontaxable transfer. How to amend last year's tax return Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. How to amend last year's tax return Membership fees, Club dues and membership fees. How to amend last year's tax return Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. How to amend last year's tax return Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. How to amend last year's tax return Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. How to amend last year's tax return Nontaxable transfer, Property acquired in a nontaxable transfer. How to amend last year's tax return Percentage tables, Rules for using the tables. How to amend last year's tax return Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. How to amend last year's tax return Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. How to amend last year's tax return Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. How to amend last year's tax return P Partners, limited, Limited partner. How to amend last year's tax return Partners, retired, Retired partner. How to amend last year's tax return Partners, Spouse, Business Owned and Operated by Spouses. How to amend last year's tax return Partnership, Partnership income or loss. How to amend last year's tax return Passenger automobile, Passenger automobiles. How to amend last year's tax return Pasture income, Pasture income and rental. How to amend last year's tax return Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. How to amend last year's tax return Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. How to amend last year's tax return Extends useful life, Prepayment. How to amend last year's tax return Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. How to amend last year's tax return Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. How to amend last year's tax return Received for services, Property received for services. How to amend last year's tax return Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. How to amend last year's tax return Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. How to amend last year's tax return Section 1255, Section 1255 property. How to amend last year's tax return Tangible personal, Tangible personal property. How to amend last year's tax return Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. How to amend last year's tax return Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. How to amend last year's tax return Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. How to amend last year's tax return Basis reductions, Recapture of basis reductions. How to amend last year's tax return Certain depreciation, Recapture of certain depreciation. How to amend last year's tax return Cost-sharing payments, Recapture. How to amend last year's tax return Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. How to amend last year's tax return Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. How to amend last year's tax return Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. How to amend last year's tax return Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. How to amend last year's tax return , Reforestation Costs Refund Deduction taken, Refund or reimbursement. How to amend last year's tax return Fuel tax, Fuel tax credit and refund. How to amend last year's tax return , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. How to amend last year's tax return , Casualties and Thefts, Insurance and other reimbursements. How to amend last year's tax return Deduction taken, Refund or reimbursement. How to amend last year's tax return Expenses, Reimbursed expenses. How to amend last year's tax return Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. How to amend last year's tax return Reforestation expenses, Qualifying costs. How to amend last year's tax return To employees, Reimbursements to employees. How to amend last year's tax return Related persons, Special rule for related persons. How to amend last year's tax return , Losses from sales or exchanges between related persons. How to amend last year's tax return , Special rules for related persons. How to amend last year's tax return , Like-kind exchanges between related persons. How to amend last year's tax return , Sale to a related person. How to amend last year's tax return , Buying replacement property from a related person. How to amend last year's tax return , Related persons. How to amend last year's tax return Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. How to amend last year's tax return Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. How to amend last year's tax return Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. How to amend last year's tax return , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. How to amend last year's tax return S Sale of home, Sale of your home. How to amend last year's tax return Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. How to amend last year's tax return Self-employed health insurance deduction, Self-employed health insurance deduction. How to amend last year's tax return Self-employment tax Community property, Community property. How to amend last year's tax return Deduction, Deduction for employer-equivalent portion of self-employment tax. How to amend last year's tax return How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. How to amend last year's tax return Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. How to amend last year's tax return Share farming, Share farmer. How to amend last year's tax return Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. How to amend last year's tax return Selling price Defined, Selling price. How to amend last year's tax return Reduced, Selling price reduced. How to amend last year's tax return Settlement costs (fees), Settlement costs. How to amend last year's tax return Social security and Medicare Credits of coverage, Earning credits in 2013. How to amend last year's tax return Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. How to amend last year's tax return Software, computer, Computer software. How to amend last year's tax return Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. How to amend last year's tax return Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. How to amend last year's tax return Start-up costs for businesses, Business start-up and organizational costs. How to amend last year's tax return Suggestions for publication, Comments and suggestions. How to amend last year's tax return T Tangible personal property, Tangible personal property. How to amend last year's tax return Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. How to amend last year's tax return Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. How to amend last year's tax return Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. How to amend last year's tax return General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. How to amend last year's tax return State and local general sales, State and local general sales taxes. How to amend last year's tax return Withholding, Federal income tax withholding. How to amend last year's tax return , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. How to amend last year's tax return Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. How to amend last year's tax return Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. How to amend last year's tax return , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. How to amend last year's tax return TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. How to amend last year's tax return Unstated interest, Unstated interest. How to amend last year's tax return W Wages and salaries, Wages and salaries. How to amend last year's tax return Water conservation, Conservation Expenses Water well, Water well. How to amend last year's tax return , Water wells. How to amend last year's tax return Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. How to amend last year's tax return Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications