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Irs Amended Forms

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Irs Amended Forms

Irs amended forms Publication 4492 - Main Contents Table of Contents DefinitionsHurricane Katrina Disaster Area Katrina Covered Disaster Area Gulf Opportunity (GO) Zone (Core Disaster Area) Hurricane Rita Disaster Area (Rita Covered Disaster Area) Rita GO Zone Hurricane Wilma Disaster Area Wilma Covered Disaster Area Wilma GO Zone Extended Tax Deadlines Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Charitable Deduction for Contributions of Food Inventory Charitable Deduction for Contributions of Book Inventories to Public Schools Casualty and Theft LossesTime limit for making election. Irs amended forms Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Hurricane Distributions Repayment of Qualified Hurricane Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by Hurricane Katrina Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Work Opportunity Credit Employee Retention Credit Hurricane Katrina Housing Credit Reforestation Costs Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax Help Definitions The following definitions are used throughout this publication. Irs amended forms Hurricane Katrina Disaster Area The Hurricane Katrina disaster area covers the area for which the President declared a major disaster before September 14, 2005, because of Hurricane Katrina. Irs amended forms The Hurricane Katrina disaster area covers the entire states of Alabama, Florida, Louisiana, and Mississippi. Irs amended forms Katrina Covered Disaster Area A portion of the Hurricane Katrina disaster area has been designated by the IRS as a covered disaster area. Irs amended forms The Katrina covered disaster area covers the following areas in four states. Irs amended forms Alabama. Irs amended forms   The counties of Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox, and Winston. Irs amended forms Florida. Irs amended forms   The counties of Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa, and Walton. Irs amended forms Louisiana. Irs amended forms   All parishes. Irs amended forms Mississippi. Irs amended forms   All counties. Irs amended forms Gulf Opportunity (GO) Zone (Core Disaster Area) The GO Zone (also called the core disaster area) covers the portion of the Hurricane Katrina disaster area determined by the Federal Emergency Management Agency (FEMA) to be eligible for either individual only or both individual and public assistance from the Federal Government. Irs amended forms The GO Zone covers the following areas in three states. Irs amended forms Alabama. Irs amended forms   The counties of Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and Washington. Irs amended forms Louisiana. Irs amended forms   The parishes of Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. Irs amended forms Bernard, St. Irs amended forms Charles, St. Irs amended forms Helena, St. Irs amended forms James, St. Irs amended forms John the Baptist, St. Irs amended forms Martin, St. Irs amended forms Mary, St. Irs amended forms Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West Feliciana. Irs amended forms Mississippi. Irs amended forms   The counties of Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo. Irs amended forms Hurricane Rita Disaster Area (Rita Covered Disaster Area) The Hurricane Rita disaster area (also designated by the IRS as the Rita covered disaster area) covers the area for which the President declared a major disaster before October 6, 2005, because of Hurricane Rita. Irs amended forms This area covers the entire states of Louisiana and Texas. Irs amended forms Rita GO Zone The Rita GO Zone covers the portion of the Hurricane Rita disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Irs amended forms The Rita GO Zone covers the following areas in two states. Irs amended forms Louisiana. Irs amended forms   The parishes of Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. Irs amended forms Landry, St. Irs amended forms Martin, St. Irs amended forms Mary, St. Irs amended forms Tammany, Terrebonne, Vermilion, Vernon, and West Baton Rouge. Irs amended forms Texas. Irs amended forms   The counties of Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker. Irs amended forms Hurricane Wilma Disaster Area The Hurricane Wilma disaster area covers the area for which the President declared a major disaster before November 14, 2005, because of Hurricane Wilma. Irs amended forms The Hurricane Wilma disaster area covers the entire state of Florida. Irs amended forms Wilma Covered Disaster Area A portion of the Hurricane Wilma disaster area has been designated by the IRS as a covered disaster area. Irs amended forms The Wilma covered disaster area covers the following counties. Irs amended forms Florida. Irs amended forms   Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. Irs amended forms Lucie, and Sarasota. Irs amended forms Wilma GO Zone The Wilma GO Zone covers the portion of the Hurricane Wilma disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Irs amended forms The Wilma GO Zone covers the following counties. Irs amended forms Florida. Irs amended forms   Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, and St. Irs amended forms Lucie. Irs amended forms Extended Tax Deadlines The IRS has extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Katrina, Rita, or Wilma, until February 28, 2006. Irs amended forms The extension applies to deadlines (either an original or extended due date) that occur during the following periods. Irs amended forms After August 28, 2005 (August 23, 2005, for Florida affected taxpayers), and before February 28, 2006, for taxpayers affected by Hurricane Katrina. Irs amended forms After September 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Rita. Irs amended forms After October 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Wilma. Irs amended forms Affected taxpayer. Irs amended forms   The following taxpayers are eligible for the extension. Irs amended forms Any individual whose main home is located in a covered disaster area. Irs amended forms Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. Irs amended forms Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained or whose tax professional's office is in a covered disaster area. Irs amended forms The main home or principal place of business does not have to be located in the covered area. Irs amended forms Any individual visiting a county or parish in the Hurricane Katrina or Hurricane Rita covered disaster area that was injured or killed (and the estate of an individual killed) as a result of the hurricane or its aftermath. Irs amended forms Any estate or trust whose tax records needed to meet a filing or payment deadline are maintained in a covered disaster area. Irs amended forms Generally, any individual who is a worker assisting in the relief activities in a covered disaster area. Irs amended forms However, a relief worker assisting in the Wilma covered disaster area is not an affected taxpayer unless the worker is affiliated with a recognized government or philanthropic organization assisting in the relief activities. Irs amended forms The spouse of an affected taxpayer, solely with regard to a joint income tax return with that taxpayer. Irs amended forms   To ensure correct processing, affected taxpayers should write the assigned disaster designation (for example, “Hurricane Katrina”) in red ink at the top of any forms or documents filed with the IRS. Irs amended forms Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227. Irs amended forms Acts extended. Irs amended forms   Deadlines for performing the following acts are extended. Irs amended forms Filing any return of income, estate, gift, generation-skipping transfer, excise, or employment tax. Irs amended forms Paying any income, estate, gift, generation-skipping transfer, excise, or employment tax. Irs amended forms This includes making estimated tax payments. Irs amended forms Making certain contributions, distributions, recharacterizing contributions, or making a rollover to or from a qualified retirement plan. Irs amended forms Filing certain petitions with the Tax Court. Irs amended forms Filing a claim for credit or refund of any tax. Irs amended forms Bringing suit upon a claim for credit or refund. Irs amended forms Certain other acts described in Revenue Procedure 2005-27. Irs amended forms You can find Revenue Procedure 2005-27 on page 1050 of Internal Revenue Bulletin 2005-20 at www. Irs amended forms irs. Irs amended forms gov/pub/irs-irbs/irb05-20. Irs amended forms pdf. Irs amended forms Forgiveness of interest and penalties. Irs amended forms   The IRS may forgive the interest and penalties on any underpaid income, estate, gift, employment, or excise tax for the length of any extension. Irs amended forms Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions Individuals. Irs amended forms   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% adjusted gross income (AGI) limit. Irs amended forms A qualified contribution is a charitable contribution paid in cash or by check after August 27, 2005, and before January 1, 2006, to a 50% limit organization (other than certain private foundations described in section 509(a)(3)) if you make an election to have the 50% limit not apply to these contributions. Irs amended forms   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Irs amended forms You can carry over any contributions you are not able to deduct for 2005 because of this limit. Irs amended forms In 2006, treat the carryover of your unused qualified contributions as a carryover of contributions subject to the 50% limit. Irs amended forms Exception. Irs amended forms   Qualified contributions do not include a contribution to a segregated fund or account for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or investments based on your contribution. Irs amended forms Corporations. Irs amended forms   A corporation may elect to deduct qualified cash contributions without regard to the 10% taxable income limit if the contributions were made after August 27, 2005, and before January 1, 2006, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3)), for Hurricane Katrina, Rita, or Wilma relief efforts. Irs amended forms The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. Irs amended forms Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% limit. Irs amended forms Partners and shareholders. Irs amended forms   Each partner in a partnership and each shareholder in an S corporation makes a separate election to have the appropriate limit not apply. Irs amended forms More information. Irs amended forms   For more information, see Publication 526 or Publication 542, Corporations. Irs amended forms Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Irs amended forms Standard Mileage Rate for Charitable Use of Vehicles The following are special standard mileage rates in effect in 2005 and 2006 for the cost of operating your automobile for providing charitable services solely related to Hurricane Katrina. Irs amended forms 29 cents per mile for the period August 25 through August 31, 2005. Irs amended forms 34 cents per mile for the period September 1 through December 31, 2005. Irs amended forms 32 cents per mile for the period January 1 through December 31, 2006. Irs amended forms Mileage Reimbursements to Charitable Volunteers You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger automobile for the benefit of a qualified charitable organization in providing relief related to Hurricane Katrina during the period beginning on August 25, 2005, and ending on December 31, 2006. Irs amended forms You cannot claim a deduction or credit for amounts you receive as a mileage reimbursement. Irs amended forms You must keep records of miles driven, time, place (or use), and purpose of the mileage. Irs amended forms The amount you can exclude from income cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Irs amended forms 40. Irs amended forms 5 cents per mile for the period August 25 through August 31, 2005. Irs amended forms 48. Irs amended forms 5 cents per mile for the period September 1 through December 31, 2005. Irs amended forms 44. Irs amended forms 5 cents per mile for the period January 1 through December 31, 2006. Irs amended forms Charitable Deduction for Contributions of Food Inventory Any taxpayer engaged in a trade or business is eligible to claim a deduction for a contribution of “apparently wholesome food” inventory to a qualified charitable organization described in section 501(c)(3) (except for private nonoperating foundations) after August 27, 2005, and before January 1, 2006. Irs amended forms “Apparently wholesome food” is food that meets all quality and labeling standards imposed by federal, state, and local laws and regulations even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus, or other conditions. Irs amended forms The deduction is equal to the lesser of: The basis of the donated food plus one-half of the gain that would have been realized if the donated food had been sold at fair market value on the date of the donation, or Two times the basis of the donated food. Irs amended forms The taxpayer must receive written certification from the donee stating: The donated food is related to the purpose or function of the donee's basis for exemption under section 501(c)(3) and is to be used solely for the care of the ill, the needy, or infants; and The food was not given in exchange for money, other property, or services. Irs amended forms For a taxpayer other than a C corporation, the deduction is limited to 10% of the taxpayer's total net income from all trades or businesses from which the food contributions were made (figured without regard to the deduction for charitable contributions). Irs amended forms For example, if a taxpayer is a sole proprietor, a shareholder in an S corporation, and a partner in a partnership, and each made a contribution of apparently wholesome food inventory, the taxpayer's deduction is limited to 10% of the taxpayer's total net income from the sole proprietorship, S corporation, and partnership (figured without regard to the deduction for charitable contributions). Irs amended forms Charitable Deduction for Contributions of Book Inventories to Public Schools A corporation (other than an S corporation) may be allowed a charitable deduction for a qualified book contribution made after August 27, 2005, and before January 1, 2006, to a public school that: Provides elementary or secondary education (kindergarten through grade 12), and Normally maintains a regular faculty and curriculum and has a regular enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Irs amended forms . Irs amended forms The deduction is equal to the lesser of: The basis of the donated books plus one-half of the gain that would have been realized if the donated books had been sold at fair market value on the date of the donation, or Two times the basis of the donated books. Irs amended forms The corporation must receive written certification from the school stating that the donated books are suitable for the organization's educational programs and will be used for such programs. Irs amended forms Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that were caused by Hurricane Katrina, Rita, or Wilma. Irs amended forms For more information, see Publication 547. Irs amended forms Limits on personal casualty or theft losses caused by Hurricane Katrina, Rita, or Wilma. Irs amended forms   The following losses to personal use property are not subject to the $100 or 10% of adjusted gross income limits. Irs amended forms Losses that arose in the Hurricane Katrina disaster area after August 24, 2005, and that were caused by Hurricane Katrina. Irs amended forms Losses that arose in the Hurricane Rita disaster area after September 22, 2005, and that were caused by Hurricane Rita. Irs amended forms Losses that arose in the Hurricane Wilma disaster area after October 22, 2005, and that were caused by Hurricane Wilma. Irs amended forms Qualifying losses include losses from flooding or other casualty, and from theft, that arose in the hurricane disaster area and that were caused by the hurricane. Irs amended forms Special instructions for individuals who elect to claim a Hurricane Katrina, Rita, or Wilma casualty or theft loss for 2004. Irs amended forms   Casualty and theft losses are generally deductible only in the year the casualty occurred or theft was discovered. Irs amended forms However, Hurricane Katrina, Rita, and Wilma are Presidentially declared disasters. Irs amended forms Therefore, you can elect to deduct losses from these hurricanes on your tax return for the previous year. Irs amended forms If you make this election, use the following additional instructions to complete your forms. Irs amended forms   Individuals filing or amending their 2004 tax return whose only casualty or theft losses to personal use property claimed on that return were caused by Hurricane Katrina, Rita, or Wilma should write “Hurricane Katrina,” “Hurricane Rita,” or “Hurricane Wilma” at the top of Form 1040 or 1040X. Irs amended forms They must also complete and attach the 2004 Form 4684 and write “Hurricane Katrina,”“Hurricane Rita,” or “Hurricane Wilma” on the dotted line next to line 11 and enter -0- on lines 11 and 17. Irs amended forms   Individuals filing or amending their 2004 tax return who also have casualty or theft losses to personal use property not related to Hurricane Katrina, Rita, or Wilma should disregard the caution directing taxpayers to use only one Form 4684, located above line 13, and complete lines 13 through 18 on two Forms 4684. Irs amended forms The Form 1040 or 1040X and the first Form 4684 should be prepared as explained above for Hurricane Katrina, Rita, or Wilma losses only. Irs amended forms The second Form 4684 should be prepared in the normal manner for all gains and non-Hurricane Katrina, Rita or Wilma losses. Irs amended forms If both Forms 4684 have a loss on line 18, they should carry the combined losses from that line to Schedule A (Form 1040), line 19. Irs amended forms If there is a gain on line 15 of the second Form 4684, disregard the instruction to enter it on Schedule D (Form 1040), and instead enter on Schedule A (Form 1040), line 19, the excess of the loss from the first Form 4684 over the gain on line 15 of the second Form 4684. Irs amended forms , Time limit for making election. Irs amended forms   You must make this election to claim your casualty or theft loss in 2004 by the later of the following dates. Irs amended forms The due date (without extensions) for filing your 2005 income tax return. Irs amended forms The due date (with extensions) for filing your 2004 income tax return. Irs amended forms Example. Irs amended forms If you are a calendar year individual taxpayer, you have until April 17, 2006, to amend your 2004 tax return to claim a casualty or theft loss that occurred during 2005. Irs amended forms Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Irs amended forms Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Irs amended forms However, for property that was involuntarily converted after August 24, 2005, as a result of Hurricane Katrina, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. Irs amended forms For more information, see the Instructions for Form 4684. Irs amended forms Net Operating Losses Qualified GO Zone loss. Irs amended forms   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Irs amended forms However, the portion of an NOL that is a qualified GO Zone loss can be carried back to the 5 tax years before the NOL year. Irs amended forms In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Irs amended forms   A qualified GO Zone loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified GO Zone casualty loss (as defined below), Moving expenses paid or incurred after August 27, 2005, and before January 1, 2008, for the employment of an individual whose main home was in the GO Zone before August 28, 2005, who was unable to remain in that home because of Hurricane Katrina, and whose main job location (after the move) is in the GO Zone, Temporary housing expenses paid or incurred after August 27, 2005, and before January 1, 2008, to house employees of the taxpayer whose main job location is in the GO Zone, Depreciation or amortization allowable for any qualified GO Zone property (even if you elected not to claim the special GO Zone depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after August 27, 2005, and before January 1, 2008, for any damage from Hurricane Katrina to property located in the GO Zone. Irs amended forms Qualified GO Zone casualty loss. Irs amended forms   A qualified GO Zone casualty loss is any deductible section 1231 loss of property located in the GO Zone if the loss was caused by Hurricane Katrina. Irs amended forms For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by Hurricane Katrina of property located in the GO Zone. Irs amended forms Any such loss taken into account in figuring your qualified GO Zone loss is not eligible for the election to be treated as having occurred in the previous tax year. Irs amended forms 5-year NOL carryback of certain timber losses. Irs amended forms   Generally, you can carry the portion of an NOL due to income and deductions attributable to a farming business back to the 5 tax years before the NOL year. Irs amended forms You can treat income and deductions attributable to qualified timber property as attributable to a farming business if any portion of the property is located in the GO Zone, Rita GO Zone, or Wilma GO Zone, and the income and deductions are allocable to the part of your tax year which is after the applicable date below. Irs amended forms August 27, 2005, if any portion of the property is located in the GO Zone. Irs amended forms September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Irs amended forms October 22, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the RITA GO Zone). Irs amended forms   These rules will not apply after 2006. Irs amended forms   However, these rules apply only to a timber producer who: Held qualified timber property (defined in Publication 535, Business Expenses) on the applicable date below: August 28, 2005, if any portion of the property is located in the GO Zone, September 23, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone), or October 23, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the Rita GO Zone); Is not a corporation with stock publicly traded on an established securities market; Is not a real estate investment trust; and Did not hold more than 500 acres of qualified timber property on the applicable date above. Irs amended forms More information. Irs amended forms   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Irs amended forms IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of Hurricane Katrina, Rita, or Wilma. Irs amended forms Definitions Qualified hurricane distribution. Irs amended forms   A qualified hurricane distribution is any distribution you received from an eligible retirement plan if all of the following apply. Irs amended forms The distribution was made: After August 24, 2005, and before January 1, 2007, for Hurricane Katrina; After September 22, 2005, and before January 1, 2007, for Hurricane Rita; or After October 22, 2005, and before January 1, 2007, for Hurricane Wilma. Irs amended forms Your main home was located in a hurricane disaster area listed below on the date shown for that area. Irs amended forms August 28, 2005, for the Hurricane Katrina disaster area. Irs amended forms September 23, 2005, for the Hurricane Rita disaster area. Irs amended forms October 23, 2005, for the Hurricane Wilma disaster area. Irs amended forms You sustained an economic loss because of Hurricane Katrina, Rita, or Wilma and your main home was in that hurricane disaster area on the date shown in (2) above for that hurricane. Irs amended forms Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Irs amended forms   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified hurricane distribution, regardless of whether the distribution was made on account of Hurricane Katrina, Rita, or Wilma. Irs amended forms Qualified hurricane distributions are permitted without regard to your need or the actual amount of your economic loss. Irs amended forms   The total of your qualified hurricane distributions from all plans is limited to $100,000. Irs amended forms If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Irs amended forms   A reduction or offset (after August 24, 2005, for Katrina; after September 22, 2005, for Rita; or after October 22, 2005, for Wilma) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified hurricane distribution. Irs amended forms Eligible retirement plan. Irs amended forms   An eligible retirement plan can be any of the following. Irs amended forms A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Irs amended forms A qualified annuity plan. Irs amended forms A tax-sheltered annuity contract. Irs amended forms A governmental section 457 deferred compensation plan. Irs amended forms A traditional, SEP, SIMPLE, or Roth IRA. Irs amended forms Main home. Irs amended forms   Generally, your main home is the home where you live most of the time. Irs amended forms A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Irs amended forms Taxation of Qualified Hurricane Distributions Qualified hurricane distributions are included in income in equal amounts over three years. Irs amended forms However, if you elect, you can include the entire distribution in your income in the year it was received. Irs amended forms Qualified hurricane distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Irs amended forms However, any distributions you receive in excess of the $100,000 qualified hurricane distribution limit may be subject to the additional tax on early distributions. Irs amended forms For more information, see Form 8915. Irs amended forms Repayment of Qualified Hurricane Distributions If you choose, you generally can repay any portion of a qualified hurricane distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Irs amended forms Also, you can repay a qualified hurricane distribution made on account of a hardship from a retirement plan. Irs amended forms However, see Exceptions below for qualified hurricane distributions you cannot repay. Irs amended forms You have three years from the day after the date you received the distribution to make a repayment. Irs amended forms Amounts that are repaid are treated as a qualified rollover and are not included in income. Irs amended forms Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Irs amended forms See Form 8915 for more information on how to report repayments. Irs amended forms Exceptions. Irs amended forms   You cannot repay the following types of distributions. Irs amended forms Qualified hurricane distributions received as a beneficiary (other than a surviving spouse). Irs amended forms Required minimum distributions. Irs amended forms Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. Irs amended forms Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area, you can repay that distribution before March 1, 2006, to an eligible retirement plan after August 24, 2005 (Katrina); after September 22, 2005 (Rita); or after October 22, 2005 (Wilma). Irs amended forms For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Irs amended forms To be a qualified distribution, the distribution must meet all of the following requirements. Irs amended forms The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. Irs amended forms The distribution was received in 2005 after February 28 and before: August 29 for Hurricane Katrina; September 24 for Hurricane Rita; or October 24 for Hurricane Wilma. Irs amended forms The distribution was to be used to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area that was not purchased or constructed because of Hurricane Katrina, Rita, or Wilma. Irs amended forms Amounts that are repaid before March 1, 2006, are treated as a qualified rollover and are not included in income. Irs amended forms Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Irs amended forms A qualified distribution not repaid before March 1, 2006, may be taxable for 2005 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Irs amended forms You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before March 1, 2006. Irs amended forms Loans From Qualified Plans The following benefits are available to qualified individuals. Irs amended forms Increases to the limits for distributions treated as loans from employer plans. Irs amended forms A 1-year suspension for payments due on plan loans. Irs amended forms Qualified individual. Irs amended forms   You are a qualified individual if any of the following apply. Irs amended forms Your main home on August 28, 2005, was located in the Hurricane Katrina disaster area and you had an economic loss because of Hurricane Katrina. Irs amended forms Your main home on September 23, 2005, was located in the Hurricane Rita disaster area and you had an economic loss because of Hurricane Rita. Irs amended forms Your main home on October 23, 2005, was located in the Hurricane Wilma disaster area and you had an economic loss because of Hurricane Wilma. Irs amended forms Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Irs amended forms Limits on plan loans. Irs amended forms   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Irs amended forms In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Irs amended forms The higher limits apply only to loans received during the following period. Irs amended forms If your main home was located in the Hurricane Katrina disaster area, the period began on September 24, 2005, and ends on December 31, 2006. Irs amended forms If your main home was located in the Hurricane Rita or Wilma disaster area, the period began on December 21, 2005, and ends on December 31, 2006. Irs amended forms If you are a qualified individual based on Hurricane Katrina and another hurricane, use the period based on Hurricane Katrina. Irs amended forms One-year suspension of loan payments. Irs amended forms   Payments on plan loans due before 2007 may be suspended for 1 year by the plan administrator. Irs amended forms To qualify for the suspension, the due date for any loan payment must occur during the period beginning on: August 28, 2005, if your main home was located in the Hurricane Katrina disaster area. Irs amended forms September 23, 2005, if your main home was located in the Hurricane Rita disaster area. Irs amended forms October 23, 2005, if your main home was located in the Hurricane Wilma disaster area. Irs amended forms If you are a qualified individual based on more than one hurricane, use the period with the earliest beginning date. Irs amended forms Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit You can elect to use your 2004 earned income to figure your earned income credit (EIC) and additional child tax credit for 2005 if: Your 2005 earned income is less than your 2004 earned income, and At least one of the following statements is true. Irs amended forms Your main home on August 25, 2005, was in the Gulf Opportunity (GO) Zone. Irs amended forms Your main home on August 25, 2005, was in the Hurricane Katrina disaster area and you were displaced from that home because of Hurricane Katrina. Irs amended forms Your main home on September 23, 2005, was in the Rita GO Zone. Irs amended forms Your main home on September 23, 2005, was in the Hurricane Rita disaster area and you were displaced from that home because of Hurricane Rita. Irs amended forms Your main home on October 23, 2005, was in the Wilma GO Zone. Irs amended forms Your main home on October 23, 2005, was in the Hurricane Wilma disaster area and you were displaced from that home because of Hurricane Wilma. Irs amended forms Earned income. Irs amended forms    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. Irs amended forms If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. Irs amended forms Joint returns. Irs amended forms   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Irs amended forms If you make the election, your 2004 earned income is the sum of your 2004 earned income and your spouse's 2004 earned income. Irs amended forms Making the election. Irs amended forms   If you make the election to use your 2004 earned income, the election applies for figuring both the EIC and the additional child tax credit. Irs amended forms However, you can make the election for the additional child tax credit even if you do not take the EIC. Irs amended forms   Electing to use your 2004 earned income may increase or decrease your EIC. Irs amended forms Take the following steps to decide whether to make the election. Irs amended forms Figure your 2005 EIC using your 2004 earned income. Irs amended forms Figure your 2005 additional child tax credit using your 2004 earned income for EIC purposes. Irs amended forms Add the results of (1) and (2). Irs amended forms Figure your 2005 EIC using your 2005 earned income. Irs amended forms Figure your 2005 additional child tax credit using your 2005 earned income for additional child tax credit purposes. Irs amended forms Add the results of (4) and (5). Irs amended forms Compare the results of (3) and (6). Irs amended forms If (3) is larger than (6), it is to your benefit to make the election. Irs amended forms If (3) is equal to or smaller than (6), making the election will not help you. Irs amended forms   If you elect to use your 2004 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2004 earned income on the dotted line next to line 66a of Form 1040, on the line next to line 41a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Irs amended forms   If you elect to use your 2004 earned income and you are claiming the additional child tax credit, enter your 2004 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. Irs amended forms   Because Form 8812 was released before the GO Zone legislation was enacted, the instructions refer only to individuals whose main home was in the Hurricane Katrina disaster area. Irs amended forms When completing Form 8812, line 4a, use the above rules to determine your eligibility to make the election (instead of the Form 8812 instructions). Irs amended forms Getting your 2004 tax return information. Irs amended forms   If you do not have your 2004 tax records, you can get the amount of earned income used to figure your 2004 EIC by calling 1-866-562-5227. Irs amended forms You can also get this information by visiting the IRS website at www. Irs amended forms irs. Irs amended forms gov. Irs amended forms   If you prefer to figure your 2004 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Irs amended forms See Request for Copy or Transcript of Tax Return on page 16. Irs amended forms Additional Exemption for Housing Individuals Displaced by Hurricane Katrina You may be able to claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by Hurricane Katrina. Irs amended forms The additional exemption amount is claimed on new Form 8914. Irs amended forms The additional exemption amount is allowable once per taxpayer for a specific individual in 2005 or 2006, but not in both years. Irs amended forms The maximum additional exemption amount you can claim for all displaced individuals is $2,000 ($1,000 if married filing separately). Irs amended forms The additional exemption amount you claim for displaced individuals in 2005 will reduce the $2,000 maximum for 2006. Irs amended forms If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. Irs amended forms If married filing separately, only one spouse may claim the additional exemption amount for a specific displaced individual. Irs amended forms In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). Irs amended forms To qualify as a displaced individual, the individual: Must have had his or her main home in the Hurricane Katrina disaster area on August 28, 2005, and he or she must have been displaced from that home. Irs amended forms If the individual's main home was located outside the core disaster area, that home must have been damaged by Hurricane Katrina or the individual must have been evacuated from that home because of Hurricane Katrina, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. Irs amended forms You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Irs amended forms You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Irs amended forms Food, clothing, or personal items consumed or used by the displaced individual. Irs amended forms Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Irs amended forms Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Irs amended forms However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. Irs amended forms Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. Irs amended forms For more information, see Form 8914. Irs amended forms Education Credits The education credits have been expanded for students attending an eligible educational institution located in the Gulf Opportunity Zone (GOZ students) for any tax year beginning in 2005 or 2006. Irs amended forms The Hope credit for a GOZ student is increased to 100% of the first $2,000 in qualified education expenses and 50% of the next $2,000 of qualified education expenses for a maximum credit of $3,000 per student. Irs amended forms The lifetime learning credit rate for a GOZ student is increased from 20% to 40%. Irs amended forms The definition of qualified education expenses for a GOZ student also has been expanded. Irs amended forms In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a GOZ student include the following. Irs amended forms Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Irs amended forms For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Irs amended forms For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. Irs amended forms The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Irs amended forms The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Irs amended forms You will need to contact the eligible educational institution for qualified room and board costs. Irs amended forms For more information, see Form 8863. Irs amended forms Recapture of Federal Mortgage Subsidy Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. Irs amended forms However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. Irs amended forms This amount is increased to $150,000 if the loan was provided before 2011 and was used to: Repair damage caused by Hurricane Katrina to a residence in the Hurricane Katrina disaster area, or Alter, repair, or improve an existing owner-occupied residence in the GO Zone, Rita GO Zone, or Wilma GO Zone. Irs amended forms Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Generally, discharges of nonbusiness debts (such as mortgages) made after August 24, 2005, and before January 1, 2007, are excluded from income for individuals whose main home was in the Hurricane Katrina disaster area on August 25, 2005. Irs amended forms If the individual's main home was located outside the core disaster area, the individual also must have had an economic loss because of Hurricane Katrina. Irs amended forms Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Irs amended forms This relief does not apply to any debt secured by real property located outside the Hurricane Katrina disaster area. Irs amended forms You may also have to reduce certain tax attributes by the amount excluded. Irs amended forms For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Irs amended forms Tax Relief for Temporary Relocation Under the Gulf Opportunity Zone Act of 2005, the IRS may adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2005 or 2006 as a result of a temporary relocation caused by Hurricane Katrina, Rita, or Wilma. Irs amended forms However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Irs amended forms The IRS has exercised this authority as follows. Irs amended forms In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of Hurricane Katrina, Rita, or Wilma. Irs amended forms In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of Hurricane Katrina, Rita, or Wilma. Irs amended forms You can treat as a student an individual who enrolled in school before August 25, 2005, and who is unable to attend classes because of Hurricane Katrina, for each month of the enrollment period that individual is prevented by Hurricane Katrina from attending school as planned. Irs amended forms You can treat as a student an individual who enrolled in school before September 23, 2005, and who is unable to attend classes because of Hurricane Rita, for each month of the enrollment period that individual is prevented by Hurricane Rita from attending school as planned. Irs amended forms You can treat as a student an individual who enrolled in school before October 23, 2005, and who is unable to attend classes because of Hurricane Wilma, for each month of the enrollment period that individual is prevented by Hurricane Wilma from attending school as planned. Irs amended forms Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified Gulf Opportunity (GO) Zone property (as defined below) you place in service after August 27, 2005. Irs amended forms The allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Irs amended forms The special allowance applies only for the first year the property is placed in service. Irs amended forms The allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Irs amended forms There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Irs amended forms You can elect not to deduct the special GO Zone depreciation allowance for qualified property. Irs amended forms If you make this election for any property, it applies to all property in the same class placed in service during the year. Irs amended forms Qualified GO Zone property. Irs amended forms   Property that qualifies for the special GO Zone depreciation allowance includes the following. Irs amended forms Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Irs amended forms Water utility property. Irs amended forms Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Irs amended forms (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Irs amended forms ) Qualified leasehold improvement property. Irs amended forms Nonresidential real property and residential rental property. Irs amended forms   For more information on this property, see Publication 946. Irs amended forms Other tests to be met. Irs amended forms   To be qualified GO Zone property, the property must also meet all of the following tests. Irs amended forms You must have acquired the property, by purchase, after August 27, 2005, but only if no binding written contract for the acquisition was in effect before August 28, 2005. Irs amended forms The property must be placed in service before 2008 (2009 in the case of nonresidential real property and residential rental property). Irs amended forms Substantially all of the use of the property must be in the GO Zone and in the active conduct of your trade or business in the GO Zone. Irs amended forms The original use of the property in the GO Zone must begin with you after August 27, 2005. Irs amended forms Used property can be qualified GO Zone property if it has not previously been used within the GO Zone. Irs amended forms Also, additional capital expenditures you incurred after August 27, 2005, to recondition or rebuild your property meet the original use test if the original use of the property in the GO Zone began with you. Irs amended forms Excepted property. Irs amended forms   Qualified GO Zone property does not include any of the following. Irs amended forms Property required to be depreciated using the Alternative Depreciation System (ADS). Irs amended forms Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Irs amended forms Property for which you are claiming a commercial revitalization deduction. Irs amended forms Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. Irs amended forms Any gambling or animal racing property (as defined below). Irs amended forms Property in the same class as that for which you elected not to claim the special GO Zone depreciation allowance. Irs amended forms   Gambling or animal racing property is: Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and The portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Irs amended forms Recapture of special allowance. Irs amended forms   If, in any year after the year you claim the special allowance, the property ceases to be qualified GO Zone property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Irs amended forms Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 Gulf Opportunity (GO) Zone property (as defined later) placed in service in the GO Zone. Irs amended forms Increased dollar limit. Irs amended forms   The limit on the section 179 deduction ($105,000 for 2005, $108,000 for 2006) for qualified section 179 GO Zone property acquired after August 27, 2005, is increased by the smaller of: $100,000, or The cost of qualified section 179 GO Zone property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Irs amended forms   The amount for which you can make the election is reduced if the cost of all qualified section 179 GO Zone property you placed in service during the year exceeds $420,000 for 2005 ($430,000 for 2006) increased by the smaller of: $600,000, or The cost of qualified section 179 GO Zone property placed in service during the year. Irs amended forms Qualified section 179 GO Zone property. Irs amended forms   Qualified section 179 GO Zone property is section 179 property that is qualified GO Zone property (explained earlier under Special Depreciation Allowance). Irs amended forms Section 179 property does not include nonresidential real property or residential rental property. Irs amended forms For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Irs amended forms Work Opportunity Credit For the work opportunity credit, the definition of “targeted group employee” has been expanded to include a Hurricane Katrina employee. Irs amended forms Hurricane Katrina employee. Irs amended forms   A Hurricane Katrina employee is: A person who, on August 28, 2005, had a main home in the core disaster area and, within a two-year period beginning on that date, is hired to perform services principally in the core disaster area; or A person who, on August 28, 2005, had a main home in the core disaster area, was displaced from that main home as a result of Hurricane Katrina, and was hired during the period beginning on August 28, 2005, and ending on December 31, 2005. Irs amended forms Qualified wages. Irs amended forms   Generally, qualified wages do not include wages you paid to a targeted group employee who worked for you previously. Irs amended forms However, wages will qualify if: You paid them to an employee who is a Hurricane Katrina employee, The employee was not in your employment on August 28, 2005, and This is your first hire of the employee as a Hurricane Katrina employee after August 28, 2005. Irs amended forms   For more information, see Form 5884. Irs amended forms Certification requirements. Irs amended forms   An employee must provide to the employer reasonable evidence that he or she is a Hurricane Katrina employee. Irs amended forms An employer may accept a completed Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, as such evidence. Irs amended forms The certification requirements described in Form 8850 do not apply to a Hurricane Katrina employee. Irs amended forms Do not send any Forms 8850 that have only box 1 checked to the state employment security agency. Irs amended forms Instead, the employer should keep these Forms 8850 with the employer's other records. Irs amended forms For more information, see Form 8850 and its instructions. Irs amended forms Employee Retention Credit An eligible employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone, the Rita GO Zone, or the Wilma GO Zone can claim the employee retention credit. Irs amended forms The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Irs amended forms Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Irs amended forms Use Form 5884-A to claim the credit. Irs amended forms See the following rules and definitions for each hurricane. Irs amended forms Employers affected by Hurricane Katrina. Irs amended forms   The following definitions apply to employers affected by Hurricane Katrina. Irs amended forms Eligible employer. Irs amended forms   For this purpose, an eligible employer is any employer who conducted an active trade or business on August 28, 2005, in the GO Zone and whose trade or business was inoperable on any day after August 28, 2005, and before January 1, 2006, because of damage caused by Hurricane Katrina. Irs amended forms Eligible employee. Irs amended forms   For this purpose, an eligible employee is an employee whose principal place of employment on August 28, 2005, with such eligible employer was in the GO Zone. Irs amended forms An employee is not an eligible employee for purposes of Hurricane Katrina if the employee is treated as an eligible employee for the work opportunity credit. Irs amended forms Employers affected by Hurricane Rita. Irs amended forms   The following definitions apply to employers affected by Hurricane Rita. Irs amended forms Eligible employer. Irs amended forms   For this purpose, an eligible employer is any employer who conducted an active trade or business on September 23, 2005, in the Rita GO Zone and whose trade or business was inoperable on any day after September 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Rita. Irs amended forms Eligible employee. Irs amended forms   For this purpose, an eligible employee is an employee whose principal place of employment on September 23, 2005, with such eligible employer was in the Rita GO Zone. Irs amended forms An employee is not an eligible employee for purposes of Hurricane Rita if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina employee retention credit. Irs amended forms Employers affected by Hurricane Wilma. Irs amended forms   The following definitions apply to employers affected by Hurricane Wilma. Irs amended forms Eligible employer. Irs amended forms   For this purpose, an eligible employer is any employer who conducted an active trade or business on October 23, 2005, in the Wilma GO Zone and whose trade or business was inoperable on any day after October 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Wilma. Irs amended forms Eligible employee. Irs amended forms   For this purpose, an eligible employee is an employee whose principal place of employment on October 23, 2005, with such eligible employer was in the Wilma GO Zone. Irs amended forms An employee is not an eligible employee for purposes of Hurricane Wilma if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina or Rita employee retention credit. Irs amended forms Qualified wages. Irs amended forms   Qualified wages are wages you paid or incurred before January 1, 2006, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable hurricane, and ending on the date your trade or business resumed significant operations at that place. Irs amended forms In addition, the wages must have been paid or incurred after the following date. Irs amended forms August 28, 2005, for Hurricane Katrina. Irs amended forms September 23, 2005, for Hurricane Rita. Irs amended forms October 23, 2005, for Hurricane Wilma. Irs amended forms    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. Irs amended forms    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Irs amended forms Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Irs amended forms Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Irs amended forms   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. Irs amended forms For a special rule that applies to railroad employees, see section 51(h)(1)(B). Irs amended forms   Qualified wages do not include the following. Irs amended forms Wages paid to your dependent or a related individual. Irs amended forms See section 51(i)(1). Irs amended forms Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. Irs amended forms Wages for services of replacement workers during a strike or lockout. Irs amended forms   For more information, see Form 5884-A. Irs amended forms Hurricane Katrina Housing Credit An employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone can claim the Hurricane Katrina housing credit. Irs amended forms The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from January 1, 2006, through July 1, 2006. Irs amended forms The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). Irs amended forms Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Irs amended forms The employer must use Form 5884-A to claim the credit. Irs amended forms A qualified employee is an individual who had a main home in the GO Zone on August 28, 2005, and who performs substantially all employment services in the GO Zone for the employer furnishing the lodging. Irs amended forms The employee cannot be your dependent or a related individual. Irs amended forms See section 51(i)(1). Irs amended forms For more information, see Form 5884-A. Irs amended forms Reforestation Costs You may be able to elect to deduct a limited amount of reforestation costs for each qualified timber property. Irs amended forms The deduction for any tax year generally is limited to $10,000 ($5,000 if married filing separately, $0 for a trust). Irs amended forms However, this limit is increased if you paid or incurred reforestation costs after the applicable date below and any portion of the qualified timber property is located in one of the following areas. Irs amended forms August 27, 2005, if any portion of the property is located in the GO Zone. Irs amended forms September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Irs amended forms October 22, 2005, if any portion of the property is located in the Wilma GO Zone. Irs amended forms The limit for each qualified timber property is increased by the smaller of: $10,000 ($5,000 if married filing separately, $0 for a trust), or The amount of reforestation costs you paid or incurred after the applicable date for the qualified timber property, any portion of which is located in the zone described above. Irs amended forms The increase in the limit applies only to costs paid or incurred before 2008. Irs amended forms However, these rules do not apply to any timber producer who: Held more than 500 acres of qualified timber property at any time during the tax year, Is a corporation with stock publicly traded on an established securities market, or Is a real estate investment trust. Irs amended forms For more information about the election to deduct reforestation costs, see chapter 8 in Publication 535, Business Expenses. Irs amended forms Demolition and Clean-up Costs You can elect to deduct 50% of any qualified GO Zone clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Irs amended forms Qualified GO Zone clean-up costs are any amounts paid or incurred after August 27, 2005, and before January 1, 2008, for the removal of debris from, or the demolition of structures on, real property located in the GO Zone that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Irs amended forms Increase in Rehabilitation Tax Credit The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred after August 27, 2005, and before January 1, 2009, on buildings located in the GO Zone as follows. Irs amended forms For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Irs amended forms For certified historic structures, the credit percentage is increased from 20% to 26%. Irs amended forms For more information, see Form 3468, Investment Credit. Irs amended forms Request for Copy or Transcript of Tax Return Request for copy of tax return. Irs amended forms   You can use Form 4506 to order a copy of your tax return. Irs amended forms Generally, there is a $39. Irs amended forms 00 fee for requesting each copy of a tax return. Irs amended forms If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Hurricane Katrina”) is written in red across the top of the form when filed. Irs amended forms Request for transcript of tax return. Irs amended forms   You can use Form 4506-T to order a free transcript of your tax return. Irs amended forms A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Irs amended forms You can also call 1-800-829-1040 to order a transcript. Irs amended forms How To Get Tax Help Special IRS assistance. Irs amended forms   The IRS is providing special help for those affected by Hurricane Katrina, Rita, or Wilma, as well as survivors and personal representatives of the victims. Irs amended forms We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by Hurricane Katrina, Rita, or Wilma, or who have other tax issues related to the hurricanes. Irs amended forms Call 1-866-562-5227 Monday through Friday In English-7 a. Irs amended forms m. Irs amended forms to 10 p. Irs amended forms m. Irs amended forms local time In Spanish-8 a. Irs amended forms m. Irs amended forms to 9:30 p. Irs amended forms m. Irs amended forms local time   The IRS website at www. Irs amended forms irs. Irs amended forms gov has notices and other tax relief information. Irs amended forms Check it periodically for any new guidance. Irs amended forms Other help from the IRS. Irs amended forms   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Irs amended forms By selecting the method that is best for you, you will have quick and easy access to tax help. Irs amended forms Contacting your Taxpayer Advocate. Irs amended forms   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Irs amended forms   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Irs amended forms While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Irs amended forms   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778. Irs amended forms Call, write, or fax the Taxpayer Advocate office in your area. Irs amended forms Call 1-800-829-4059 if you are a TTY/TDD user. Irs amended forms Visit www. Irs amended forms irs. Irs amended forms gov/advocate. Irs amended forms   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). Irs amended forms Free tax services. Irs amended forms   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Irs amended forms It contains a list of free tax publications and an index of tax topics. Irs amended forms It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Irs amended forms Internet. Irs amended forms You can access the IRS website 24 hours a day, 7 days a week, at www. Irs amended forms irs. Irs amended forms gov to: E-file your return. Irs amended forms Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Irs amended forms Check the status of your refund. Irs amended forms Click on Where's My Refund. Irs amended forms Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Irs amended forms Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Irs amended forms Download forms, instructions, and publications. Irs amended forms Order IRS products online. Irs amended forms Research your tax questions online. Irs amended forms Search publications online by topic or keyword. Irs amended forms View Internal Revenue Bulletins (IRBs) published in the last few years. Irs amended forms Figure your withholdin
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Export-Import Bank of the United States

An independent federal agency, the Export-Import Bank assists American businesses export their goods by providing financial assistance in the form of loans, loan guarantees and insurance. The focus of the Export-Import Bank is on assisting small businesses.

Contact the Agency or Department

Website: Export-Import Bank of the United States

E-mail:

Address: 811 Vermont Avenue, N.W.
Washington, DC 20571

Phone Number: (202) 565-3946

Toll-free: (800) 565-3946

TTY: (202) 565-3377

The Irs Amended Forms

Irs amended forms Index A Acontecimientos futuros, Acontecimientos futuros Administración del Seguro Social (SSA) Ayuda para radicar documentos ante la SSA , Ayuda para radicar documentos ante la SSA. Irs amended forms Ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes del período en curso, Ajustes del período en curso. Irs amended forms Ajustes de períodos anteriores a los Formularios 941-PR, 944(SP) o 943-PR, Ajustes de períodos anteriores Cambio en el proceso para hacer ajustes libres de intereses, Antecedentes. Irs amended forms Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses , Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses. Irs amended forms Planillas para ajustes en períodos anteriores, Planillas para ajustes en períodos anteriores. Irs amended forms Proceso para hacer ajustes a las contribuciones sobre la nómina, Proceso para hacer ajustes a las contribuciones sobre la nómina. Irs amended forms Recaudando las contribuciones retenidas de menos de los empleados, Recaudando las contribuciones retenidas de menos de los empleados. Irs amended forms Reintegro de cantidades incorrectamente retenidas de los empleados, Reintegro de cantidades incorrectamente retenidas de los empleados. Irs amended forms Ayuda contributiva, Cómo obtener ayuda relacionada con las contribuciones Ayuda provista por el IRS , Ayuda provista por el IRS. Irs amended forms Ayuda relacionada con las contribuciones, Ayuda relacionada con las contribuciones. Irs amended forms B Beneficios marginales, Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados Cuándo se tratan los beneficios marginales como pagados al empleado, Cuándo se tratan los beneficios marginales como pagados al empleado. Irs amended forms Depósito de la contribución sobre los beneficios marginales, Depósito de la contribución sobre los beneficios marginales. Irs amended forms Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre, Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. Irs amended forms Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales, Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. Irs amended forms Valorización de vehículos proporcionados a los empleados, Valorización de vehículos proporcionados a los empleados. Irs amended forms C Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA , 9. Irs amended forms Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Compensación por enfermedad, Pagos de compensación por enfermedad. Irs amended forms Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. Irs amended forms Contribuciones al Seguro Social y al Medicare , Contribuciones al Seguro Social y al Medicare. Irs amended forms Contribuciones pagadas por el patrono, Contribución pagada por el patrono correspondiente al empleado. Irs amended forms Deducción de la contribución, Deducción de la contribución. Irs amended forms Patronos domésticos y agrícolas, Patronos domésticos y agrícolas. Irs amended forms Calendario, Calendario Formulario 499R-2/W-2PR, Calendario Formulario 940-PR, Calendario Formulario 943-PR, Calendario Formulario 944(SP), Calendario Formulario 944-PR, Calendario Para el 28 de febrero, Calendario Para el 30 de abril, Calendario Para el 31 de enero, Calendario Para el 31 de julio, Calendario Para el 31 de marzo, Calendario Para el 31 de octubre, Calendario Clasificación errónea de empleados, Clasificación errónea de empleados. Irs amended forms COBRA Crédito de asistencia para las primas COBRA , Recordatorios, Crédito de asistencia para las primas de COBRA. Irs amended forms Comentarios y sugerencias, Recordatorios Compañías subsidarias calificadas conforme al subcapítulo S QSubs, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). Irs amended forms Compensación por enfermedad, Compensación por enfermedad Patronos Compensación por enfermedad procedentes de una compañía de seguros o de algún otro tercero pagador, Patronos. Irs amended forms Terceros pagadores, Terceros pagadores. Irs amended forms Contratación de nuevos empleados, Recordatorios Contratistas independientes, Contratistas independientes. Irs amended forms Contribución Adicional al Medicare Retención de la Contribución Adicional al Medicare , Recordatorios Contribución Adicional al Medicare, ajustes a la retención, Ajustes a la retención de la Contribución Adicional al Medicare. Irs amended forms Contribución al Seguro Social y al seguro Medicare por trabajo agrícola, 7. Irs amended forms Contribución al Seguro Social y al seguro Medicare por trabajo agrícola El requisito de los $150 o $2,500, El requisito de los $150 o $2,500. Irs amended forms Excepciones al requisito de los $150 o $2,500, Excepciones. Irs amended forms Contribución al Seguro Social y al seguro Medicare por trabajo doméstico, 8. Irs amended forms Contribución al Seguro Social y al seguro Medicare por trabajo doméstico Contribución FUTA , Contribución federal para el desempleo (contribución FUTA). Irs amended forms Contribución sobre los ingresos de Puerto Rico, Contribuciones sobre los ingresos de Puerto Rico. Irs amended forms Contribuciones al Seguro Social y al Medicare para 2014, Contribuciones al Seguro Social y al Medicare para 2014. Irs amended forms Crédito contributivo por oportunidad de trabajo, Recordatorios D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Irs amended forms Depósito de las contribuciones al Seguro Social y al seguro  Medicare, requisitos de Ajustes a las contribuciones del período retroactivo , Ajustes a las contribuciones del período retroactivo. Irs amended forms Aplicación de los itinerarios mensuales y bisemanales, Aplicación de los itinerarios mensuales y bisemanales. Irs amended forms Cuándo se tienen que hacer los depósitos, Cuándo se tienen que hacer los depósitos. Irs amended forms Depósitos en días laborables solamente, Depósitos en días laborables solamente. Irs amended forms Depósitos, cuándo se hacen, 11. Irs amended forms Depósito de las contribuciones al Seguro Social y al seguro  Medicare Días feriados oficiales, Días feriados oficiales. Irs amended forms Ejemplo de itinerario bisemanal, Ejemplo de itinerario bisemanal. Irs amended forms Ejemplo de itinerario mensual, Ejemplo de itinerario mensual. Irs amended forms Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. Irs amended forms Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. Irs amended forms Fecha compensatoria para una cantidad depositada de menos, Fecha compensatoria para una cantidad depositada de menos: Formularios 941-X (PR), 944-X (PR), 944-X (SP), 943-X (PR), Ajustes a las contribuciones del período retroactivo. Irs amended forms Patronos de empleados agrícolas nuevos, Patronos de empleados agrícolas nuevos. Irs amended forms Patronos nuevos, Patronos nuevos. Irs amended forms Patronos que tienen empleados tanto agrícolas como no agrícolas, Patronos que tienen empleados tanto agrícolas como no agrícolas. Irs amended forms Período de depósito, Período de depósito. Irs amended forms Período de depósito de itinerario bisemanal que abarca 2 trimestres, Período de depósito de itinerario bisemanal que abarca 2 trimestres. Irs amended forms Período retroactivo para patronos de empleados agrícolas, Período retroactivo para patronos de empleados agrícolas. Irs amended forms Período retroactivo para patronos de empleados no agrícolas, Período retroactivo para patronos de empleados no agrícolas. Irs amended forms Regla de depositar $100,000 el próximo día, Regla de depositar $100,000 el próximo día. Irs amended forms Regla de depósito de itinerario mensual, Regla de depósito de itinerario mensual. Irs amended forms Regla de la exactitud de los depósitos, Regla de la exactitud de los depósitos. Irs amended forms Reglas para los depositantes de itinerario bisemanal, Reglas para los depositantes de itinerario bisemanal. Irs amended forms Requisito de los $2,500, Requisito de los $2,500. Irs amended forms Depósito electrónico Contribución federal, Recordatorios Depósitos de la contribución al Seguro Social y al seguro  Medicare, cómo se hacen, Cómo hacer los depósitos Cuando usted recibe su EIN , Cuando usted recibe su EIN. Irs amended forms Depósitos hechos a tiempo, Depósitos hechos a tiempo. Irs amended forms Opción de pago el mismo día, Opción de pago el mismo día. Irs amended forms Reclamación de créditos por pagos en exceso, Reclamación de créditos por pagos en exceso. Irs amended forms Registro de depósitos, Registro de depósitos. Irs amended forms Requisito de depósito electrónico, Requisito de depósito electrónico. Irs amended forms Dirección Cambio de dirección, Recordatorios Discrepancias entre los Formularios 941-PR or 944-PR y los Formularios 499R-2/W-2PR, Recordatorios E Elegibilidad para empleo, Elegibilidad para empleo. Irs amended forms Empleado Definición, 2. Irs amended forms ¿Quiénes son empleados? Estatutarios, Empleados estatutarios. Irs amended forms Según el derecho común, Definición de empleado según el derecho común. Irs amended forms Empleado doméstico Requisito de $1,900, Requisito de $1,900. Irs amended forms Empleados Clasificación errónea de empleados, Clasificación errónea de empleados. Irs amended forms Empleados arrendados, Empleados arrendados. Irs amended forms Entidades no consideradas como separadas de sus dueños, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). Irs amended forms Exención, disposiciones de, Disposiciones de exención. Irs amended forms Especialista en servicios técnicos, Especialista en servicios técnicos. Irs amended forms F Formulario 499R-2/W-2PR, 13. Irs amended forms Los Formularios 499R-2/W-2PR y W-3PR SS-5-SP, Recordatorios, Tarjeta de Seguro Social del empleado. Irs amended forms SS-8PR, Ayuda provista por el IRS. Irs amended forms W-3PR, 13. Irs amended forms Los Formularios 499R-2/W-2PR y W-3PR Formulario 944-PR descontinuado, Recordatorios Fotografías de niños desaparecidos, Recordatorios FUTA Ley Federal de Contribución para el Desempleo (FUTA). Irs amended forms , Ley Federal de Contribución para el Desempleo (FUTA). Irs amended forms Reducción en el crédito contra la contribución FUTA , Estados o territorios con reducción en el crédito. Irs amended forms G Gastos de viaje y de representación, Gastos de viaje y de representación. Irs amended forms I Individuos que no son empleados estatutarios, Individuos que no son empleados estatutarios. Irs amended forms Agentes de bienes inmuebles autorizados, Agentes de bienes inmuebles autorizados. Irs amended forms Personas a quienes se les paga por acompañar y posiblemente cuidar a otras, Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. Irs amended forms Vendedores directos, Vendedores directos. Irs amended forms Introducción, Introduction L Líder de cuadrilla agrícola, Líder de cuadrilla agrícola. Irs amended forms Los Formularios 499R-2/W-2PR y W-3PR, 13. Irs amended forms Los Formularios 499R-2/W-2PR y W-3PR Problemas con la radicación electrónica, Problemas con la radicación electrónica. Irs amended forms Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda, Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda. Irs amended forms Solicitud de exención de radicación de declaraciones informativas por medios electrónicos, Solicitud de exención de radicación de declaraciones informativas por medios electrónicos. Irs amended forms M Mantenimiento de récords, Recordatorios Matrimonio Matrimonio entre personas del mismo sexo. Irs amended forms , Qué hay de nuevo Medicare Retención de la Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. Irs amended forms Medios electrónicos, pago y radicación por, Recordatorios Multas relacionadas con los depósitos de la contribución al Seguro Social y al seguro  Medicare , Multas relacionadas con los depósitos. Irs amended forms Agentes de reportación, Agentes de reportación. Irs amended forms Multa por recuperación del fondo fiduciario, Multa por recuperación del fondo fiduciario. Irs amended forms Multa promediada por no depositar, Multa promediada por no depositar. Irs amended forms Orden en que se aplican los depósitos, Orden en que se aplican los depósitos. Irs amended forms Regla especial para los que radicaron el Formulario 944(SP) anteriormente, Regla especial para los que radicaron el Formulario 944(SP) anteriormente. Irs amended forms N Negocio perteneciente y administrado por cónyuges, Negocio que pertenece y es administrado por los cónyuges Excepción: Negocio en participación calificado, Excepción: Negocio en participación calificado. Irs amended forms Nómina Externalización de las obligaciones de la nómina, Recordatorios Outsourcing payroll duties , Recordatorios Número de identificación de contribuyente individual (ITIN), Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. Irs amended forms Número de identificación patronal (EIN), 3. Irs amended forms Número de identificación patronal (EIN) Número de identificación patronal en linea (EIN), solicitud de un, Recordatorios Número de Seguro Social Dónde se obtienen los formularios , Dónde se obtienen los formularios para solicitar un Número de Seguro Social. Irs amended forms Número de Seguro Social (SSN) , 4. Irs amended forms Número de Seguro Social (SSN), Tarjeta de Seguro Social del empleado. Irs amended forms Escriba correctamente el nombre y número de Seguro Social del empleado, Escriba correctamente el nombre y número de Seguro Social del empleado. Irs amended forms Tarjeta de Seguro Social del empleado, Tarjeta de Seguro Social del empleado. Irs amended forms Verificación de los números de Seguro Social, Verificación de los números de Seguro Social. Irs amended forms P Pago por medios electrónicos, Recordatorios Pagos con tarjeta de crédito o débito, Recordatorios Pagos que no se consideran salarios Empleado doméstico, Pagos que no se consideran salarios. Irs amended forms Transportación (beneficios de transporte), Transportación (beneficios de transporte). Irs amended forms Pagos rechazados, Recordatorios Pagos y depósitos de la contribución FUTA , 10. Irs amended forms Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) Depósitos, Depósitos. Irs amended forms Empleados domésticos, Empleados domésticos. Irs amended forms Formulario 940-PR, Formulario 940-PR. Irs amended forms Tasa de la contribución, Tasa de la contribución FUTA. Irs amended forms Trabajadores agrícolas, Trabajadores agrícolas. Irs amended forms Parte responsable Cambio de parte responsable, Qué hay de nuevo Patrono, definición, 1. Irs amended forms ¿Quién es patrono? Planillas para patronos Formulario 944(SP), Formulario 944(SP). Irs amended forms Multas por no radicar y por no pagar, Multas o penalidades. Irs amended forms Patrono sucesor, Patrono sucesor. Irs amended forms Patrono sucesor, crédito especial, Crédito especial para un patrono sucesor. Irs amended forms Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare , Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare. Irs amended forms Patronos de trabajadores agrícolas, Patronos de trabajadores agrícolas. Irs amended forms Patronos que no son patronos agrícolas, Patronos que no son patronos agrícolas. Irs amended forms Planilla anual y pago de la contribución federal para el desempleo (contribución  FUTA), Planilla anual y pago de la contribución federal para el desempleo (contribución FUTA). Irs amended forms Programa de acuerdo voluntario para la clasificación de trabajadores (VCSP), Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). Irs amended forms Propinas, 6. Irs amended forms Propinas Formulario 4070-PR, 6. Irs amended forms Propinas Formulario 4070A-PR, 6. Irs amended forms Propinas Informe de propinas, Informe de propinas. Irs amended forms Recaudación de las contribuciones sobre las propinas, Recaudación de las contribuciones sobre las propinas. Irs amended forms Regla de disposición, Regla de disposición. Irs amended forms Q Qué hay de nuevo Contribuciones al Medicare para 2014, Qué hay de nuevo Contribuciones al Seguro Social para 2014, Qué hay de nuevo R Radicación por medios electrónicos, Recordatorios Radicar el Formulario 944(SP) en vez del Formulario 941-PR, Recordatorios Recordatorios, Recordatorios Récords, Recordatorios Reglas especiales para varias clases de servicios y de pagos, 15. Irs amended forms Reglas especiales para varias clases de servicios y de pagos Retención de la contribución federal sobre ingresos, 14. Irs amended forms Retención de la contribución federal sobre ingresos S Salarios sujetos a la contribución Compensaciones sujetos a la contribución, 5. Irs amended forms Salarios y otra compensación Servicio del Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Irs amended forms Servicios de entrega privados, Recordatorios T Tarjetas de crédito o débito, pagos con, Recordatorios TAS , Servicio del Defensor del Contribuyente. Irs amended forms Trabajo doméstico, Trabajo doméstico. Irs amended forms V Veteranos calificados, contratación, Recordatorios Visa H-2A, Trabajadores agrícolas. Irs amended forms Remuneración pagada a trabajadores agrícolas con visa H-2A, Recordatorios Prev  Up     Home   More Online Publications