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How To Ammend Your Taxes

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How To Ammend Your Taxes

How to ammend your taxes 9. How to ammend your taxes   Figuring Net Profit or Loss Table of Contents Introduction Net Operating Losses (NOLs) Not-for-Profit Activities Introduction After figuring your business income and expenses, you are ready to figure the net profit or net loss from your business. How to ammend your taxes You do this by subtracting business expenses from business income. How to ammend your taxes If your expenses are less than your income, the difference is net profit and becomes part of your income on page 1 of Form 1040. How to ammend your taxes If your expenses are more than your income, the difference is a net loss. How to ammend your taxes You usually can deduct it from gross income on page 1 of Form 1040. How to ammend your taxes But in some situations your loss is limited. How to ammend your taxes This chapter briefly explains two of those situations. How to ammend your taxes Other situations that may limit your loss are explained in the Instructions for Schedule C, line G and line 32. How to ammend your taxes If you have more than one business, you must figure your net profit or loss for each business on a separate Schedule C. How to ammend your taxes Net Operating Losses (NOLs) If your deductions for the year are more than your income for the year (line 41 of your Form 1040 is a negative number), you may have a net operating loss (NOL). How to ammend your taxes You can use an NOL by deducting it from your income in another year or years. How to ammend your taxes Examples of typical losses that may produce an NOL include, but are not limited to, losses incurred from the following. How to ammend your taxes Your trade or business. How to ammend your taxes Your work as an employee (unreimbursed employee business expenses). How to ammend your taxes A casualty or theft. How to ammend your taxes Moving expenses. How to ammend your taxes Rental property. How to ammend your taxes A loss from operating a business is the most common reason for an NOL. How to ammend your taxes For details about NOLs, see Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. How to ammend your taxes It explains how to figure an NOL, when to use it, how to claim an NOL deduction, and how to figure an NOL carryover. How to ammend your taxes Not-for-Profit Activities If you do not carry on your business to make a profit, there is a limit on the deductions you can take. How to ammend your taxes You cannot use a loss from the activity to offset other income. How to ammend your taxes Activities you do as a hobby, or mainly for sport or recreation, come under this limit. How to ammend your taxes For details about not-for-profit activities, see chapter 1 in Publication 535, Business Expenses. How to ammend your taxes That chapter explains how to determine whether your activity is carried on to make a profit and how to figure the amount of loss you can deduct. How to ammend your taxes Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Virginia Office of the Attorney General

Website: Virginia Office of the Attorney General

Address: Virginia Office of the Attorney General
Consumer Protection Section
900 E. Main St.
Richmond, VA 23219

Phone Number: 804-786-2042

Toll-free: 1-800-552-9963 (VA)

TTY: 1-800-828-1120

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Regional Consumer Protection Offices

Office of the Attorney General- Northern Virginia

Website: Office of the Attorney General- Northern Virginia

Address: Office of the Attorney General- Northern Virginia
10555 Main St., Suite 350
Fairfax, VA 22030

Phone Number: 703-277-3540

Office of the Attorney General- Southwest Region

Website: Office of the Attorney General- Southwest Region

Address: Office of the Attorney General- Southwest Region
204 Abingdon Place
Abingdon, VA 24211

Phone Number: 276-628-2759

Office of the Attorney General- Western Region

Website: Office of the Attorney General- Western Region

Address: Office of the Attorney General- Western Region
3033 Peters Creek Rd.
Roanoke, VA 24019

Phone Number: 540-562-3570

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County Consumer Protection Offices

Fairfax County Department of Cable Communications and Consumer Protection

Website: Fairfax County Department of Cable Communications and Consumer Protection

Address: Fairfax County Department of Cable Communications and Consumer Protection
12000 Government Center Pkwy., Suite 433
Fairfax, VA 22035

Phone Number: 703-222-8435

TTY: 711

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

State Corporation Commission

Website: State Corporation Commission

Address: State Corporation Commission
Bureau of Financial Institutions
PO Box 640
Richmond, VA 23218

Phone Number: 804-371-9657

Toll-free: 1-800-552-7945 (VA)

TTY: 804-371-9206

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

State Corporation Commission

Website: State Corporation Commission

Address: State Corporation Commission
Bureau of Insurance
PO Box 1157
Richmond, VA 23218-1157

Phone Number: 804-371-9741

Toll-free: 1-877-310-6560

TTY: 804-371-9206

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

State Corporation Commission

Website: State Corporation Commission

Address: State Corporation Commission
Division of Securities and Retail Franchising
PO Box 1197
Richmond, VA 23218

Phone Number: 804-371-9051

Toll-free: 1-800-552-7945 (VA)

TTY: 804-371-9206

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

State Corporation Commission

Website: State Corporation Commission

Address: State Corporation Commission
Division of Energy Regulation
PO Box 1197
Richmond, VA 23218

Phone Number: 804-371-9611

Toll-free: 1-800-552-7945 (VA)

TTY: 804-371-9206

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The How To Ammend Your Taxes

How to ammend your taxes 10. How to ammend your taxes   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. How to ammend your taxes Eligible educational institution. How to ammend your taxes Dependent for whom you claim an exemption. How to ammend your taxes MAGI when using Form 1040A. How to ammend your taxes MAGI when using Form 1040. How to ammend your taxes Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. How to ammend your taxes S. How to ammend your taxes savings bonds. How to ammend your taxes If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. How to ammend your taxes However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. How to ammend your taxes Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. How to ammend your taxes S. How to ammend your taxes savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. How to ammend your taxes You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. How to ammend your taxes Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. How to ammend your taxes Your filing status is not married filing separately. How to ammend your taxes Qualified U. How to ammend your taxes S. How to ammend your taxes savings bonds. How to ammend your taxes   A qualified U. How to ammend your taxes S. How to ammend your taxes savings bond is a series EE bond issued after 1989 or a series I bond. How to ammend your taxes The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). How to ammend your taxes   The owner must be at least 24 years old before the bond's issue date. How to ammend your taxes The issue date is printed on the front of the savings bond. How to ammend your taxes    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). How to ammend your taxes Qualified education expenses. How to ammend your taxes   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. How to ammend your taxes Tuition and fees required to enroll at or attend an eligible educational institution. How to ammend your taxes Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. How to ammend your taxes Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). How to ammend your taxes Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). How to ammend your taxes Adjusted qualified education expenses. How to ammend your taxes   You must reduce your qualified education expenses by all of the following tax-free benefits. How to ammend your taxes Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). How to ammend your taxes Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). How to ammend your taxes Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). How to ammend your taxes Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). How to ammend your taxes Any expenses used in figuring the American opportunity and lifetime learning credits. How to ammend your taxes See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. How to ammend your taxes Eligible educational institution. How to ammend your taxes   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. How to ammend your taxes S. How to ammend your taxes Department of Education. How to ammend your taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How to ammend your taxes The educational institution should be able to tell you if it is an eligible educational institution. How to ammend your taxes   Certain educational institutions located outside the United States also participate in the U. How to ammend your taxes S. How to ammend your taxes Department of Education's Federal Student Aid (FSA) programs. How to ammend your taxes Dependent for whom you claim an exemption. How to ammend your taxes   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. How to ammend your taxes Modified adjusted gross income (MAGI). How to ammend your taxes   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. How to ammend your taxes However, as discussed below, there may be other modifications. How to ammend your taxes MAGI when using Form 1040A. How to ammend your taxes   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). How to ammend your taxes MAGI when using Form 1040. How to ammend your taxes   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. How to ammend your taxes    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. How to ammend your taxes If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. How to ammend your taxes Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. How to ammend your taxes Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). How to ammend your taxes    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. How to ammend your taxes Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. How to ammend your taxes See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. How to ammend your taxes Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. How to ammend your taxes However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. How to ammend your taxes To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. How to ammend your taxes The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. How to ammend your taxes The denominator (bottom part) of the fraction is the total proceeds you received during the year. How to ammend your taxes Example. How to ammend your taxes In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. How to ammend your taxes S. How to ammend your taxes savings bond. How to ammend your taxes They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. How to ammend your taxes In 2013, they paid $7,650 of their daughter's college tuition. How to ammend your taxes They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. How to ammend your taxes Their MAGI for 2013 was $80,000. How to ammend your taxes   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. How to ammend your taxes They must pay tax on the remaining $450 ($3,000 − $2,550) interest. How to ammend your taxes Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. How to ammend your taxes Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. How to ammend your taxes Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. How to ammend your taxes Attach Form 8815 to your tax return. How to ammend your taxes Prev  Up  Next   Home   More Online Publications