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Irs Amendment Form

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Irs Amendment Form

Irs amendment form 5. Irs amendment form   Wages, Salaries, and Other Earnings Table of Contents Reminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Irs amendment form Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Reminder Foreign income. Irs amendment form   If you are a U. Irs amendment form S. Irs amendment form citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Irs amendment form S. Irs amendment form law. Irs amendment form This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. Irs amendment form This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Irs amendment form If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Irs amendment form For details, see Publication 54, Tax Guide for U. Irs amendment form S. Irs amendment form Citizens and Resident Aliens Abroad. Irs amendment form Introduction This chapter discusses compensation received for services as an employee, such as wages, salaries, and fringe benefits. Irs amendment form The following topics are included. Irs amendment form Bonuses and awards. Irs amendment form Special rules for certain employees. Irs amendment form Sickness and injury benefits. Irs amendment form The chapter explains what income is included in the employee's gross income and what is not included. Irs amendment form Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income Employee Compensation This section discusses various types of employee compensation including fringe benefits, retirement plan contributions, stock options, and restricted property. Irs amendment form Form W-2. Irs amendment form    If you are an employee, you should receive Form W-2 from your employer showing the pay you received for your services. Irs amendment form Include your pay on line 7 of Form 1040 or Form 1040A, or on line 1 of Form 1040EZ, even if you do not receive a Form W-2. Irs amendment form   If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. Irs amendment form These wages must be included on line 7 of Form 1040. Irs amendment form See Form 8919 for more information. Irs amendment form Childcare providers. Irs amendment form    If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. Irs amendment form If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Irs amendment form You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. Irs amendment form Babysitting. Irs amendment form   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. Irs amendment form Miscellaneous Compensation This section discusses different types of employee compensation. Irs amendment form Advance commissions and other earnings. Irs amendment form   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. Irs amendment form    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. Irs amendment form If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), or you may be able to take a credit for that year. Irs amendment form See Repayments in chapter 12. Irs amendment form Allowances and reimbursements. Irs amendment form    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463. Irs amendment form If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. Irs amendment form Back pay awards. Irs amendment form    Include in income amounts you are awarded in a settlement or judgment for back pay. Irs amendment form These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. Irs amendment form They should be reported to you by your employer on Form W-2. Irs amendment form Bonuses and awards. Irs amendment form   Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. Irs amendment form These include prizes such as vacation trips for meeting sales goals. Irs amendment form If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. Irs amendment form However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. Irs amendment form Employee achievement award. Irs amendment form   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. Irs amendment form However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. Irs amendment form Your employer can tell you whether your award is a qualified plan award. Irs amendment form Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. Irs amendment form   However, the exclusion does not apply to the following awards: A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. Irs amendment form A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. Irs amendment form Example. Irs amendment form Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. Irs amendment form Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. Irs amendment form However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 – $1,600) in his income. Irs amendment form Differential wage payments. Irs amendment form   This is any payment made to you by an employer for any period during which you are, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages you would have received from the employer during that period. Irs amendment form These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. Irs amendment form The payments are reported as wages on Form W-2. Irs amendment form Government cost-of-living allowances. Irs amendment form   Most payments received by U. Irs amendment form S. Irs amendment form Government civilian employees for working abroad are taxable. Irs amendment form However, certain cost-of-living allowances are tax free. Irs amendment form Publication 516, U. Irs amendment form S. Irs amendment form Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Irs amendment form Nonqualified deferred compensation plans. Irs amendment form   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. Irs amendment form This amount is shown on Form W-2, box 12, using code Y. Irs amendment form This amount is not included in your income. Irs amendment form   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. Irs amendment form This amount is included in your wages shown on Form W-2, box 1. Irs amendment form It is also shown on Form W-2, box 12, using code Z. Irs amendment form Note received for services. Irs amendment form    If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. Irs amendment form When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. Irs amendment form Do not include that part again in your income. Irs amendment form Include the rest of the payment in your income in the year of payment. Irs amendment form   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. Irs amendment form Severance pay. Irs amendment form   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. Irs amendment form Accrued leave payment. Irs amendment form    If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. Irs amendment form   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. Irs amendment form You can reduce gross wages by the amount you repaid in the same tax year in which you received it. Irs amendment form Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on the return and the wages on your Forms W-2. Irs amendment form Outplacement services. Irs amendment form   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. Irs amendment form    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). Irs amendment form Sick pay. Irs amendment form   Pay you receive from your employer while you are sick or injured is part of your salary or wages. Irs amendment form In addition, you must include in your income sick pay benefits received from any of the following payers: A welfare fund. Irs amendment form A state sickness or disability fund. Irs amendment form An association of employers or employees. Irs amendment form An insurance company, if your employer paid for the plan. Irs amendment form However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. Irs amendment form For more information, see Publication 525. Irs amendment form Social security and Medicare taxes paid by employer. Irs amendment form   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. Irs amendment form The payment also is treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. Irs amendment form However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. Irs amendment form Stock appreciation rights. Irs amendment form   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. Irs amendment form When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. Irs amendment form You include the cash payment in your income in the year you use the right. Irs amendment form Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. Irs amendment form Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. Irs amendment form Accounting period. Irs amendment form   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. Irs amendment form Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. Irs amendment form The general rule: benefits are reported for a full calendar year (January 1–December 31). Irs amendment form The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. Irs amendment form For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. Irs amendment form  Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. Irs amendment form   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). Irs amendment form Form W-2. Irs amendment form   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. Irs amendment form Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). Irs amendment form However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). Irs amendment form Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. Irs amendment form Benefits you receive from the plan may be taxable, as explained later under Sickness and Injury Benefits . Irs amendment form For information on the items covered in this section, other than Long-term care coverage, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Irs amendment form Long-term care coverage. Irs amendment form    Contributions by your employer to provide coverage for long-term care services generally are not included in your income. Irs amendment form However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. Irs amendment form This amount will be reported as wages in box 1 of your Form W-2. Irs amendment form   Contributions you make to the plan are discussed in Publication 502, Medical and Dental Expenses. Irs amendment form Archer MSA contributions. Irs amendment form    Contributions by your employer to your Archer MSA generally are not included in your income. Irs amendment form Their total will be reported in box 12 of Form W-2 with code R. Irs amendment form You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Irs amendment form File the form with your return. Irs amendment form Health flexible spending arrangement (health FSA). Irs amendment form   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. Irs amendment form Note. Irs amendment form Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. Irs amendment form The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. Irs amendment form For more information, see Notice 2012-40, 2012-26 I. Irs amendment form R. Irs amendment form B. Irs amendment form 1046, available at www. Irs amendment form irs. Irs amendment form gov/irb/2012-26 IRB/ar09. Irs amendment form html. Irs amendment form Health reimbursement arrangement (HRA). Irs amendment form   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. Irs amendment form Health savings accounts (HSA). Irs amendment form   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. Irs amendment form Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. Irs amendment form Contributions made by your employer are not included in your income. Irs amendment form Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. Irs amendment form Distributions not used for qualified medical expenses are included in your income. Irs amendment form See Publication 969 for the requirements of an HSA. Irs amendment form   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. Irs amendment form The contributions are treated as a distribution of money and are not included in the partner's gross income. Irs amendment form Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. Irs amendment form In both situations, the partner can deduct the contribution made to the partner's HSA. Irs amendment form   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. Irs amendment form The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. Irs amendment form Qualified HSA funding distribution. Irs amendment form   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. Irs amendment form See Publication 590 for the requirements for these qualified HSA funding distributions. Irs amendment form Failure to maintain eligibility. Irs amendment form   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. Irs amendment form If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. Irs amendment form This income is also subject to an additional 10% tax. Irs amendment form Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. Irs amendment form See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Irs amendment form Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. Irs amendment form They also are included as social security and Medicare wages in boxes 3 and 5. Irs amendment form However, they are not included as wages in box 1. Irs amendment form To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. Irs amendment form File the form with your return. Irs amendment form De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. Irs amendment form In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. Irs amendment form Holiday gifts. Irs amendment form   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. Irs amendment form However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. Irs amendment form Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. Irs amendment form For more information, see Publication 970, Tax Benefits for Education. Irs amendment form Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. Irs amendment form However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. Irs amendment form For exceptions, see Entire cost excluded , and Entire cost taxed , later. Irs amendment form If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. Irs amendment form Also, it is shown separately in box 12 with code C. Irs amendment form Group-term life insurance. Irs amendment form   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. Irs amendment form Permanent benefits. Irs amendment form   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. Irs amendment form Your employer should be able to tell you the amount to include in your income. Irs amendment form Accidental death benefits. Irs amendment form   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. Irs amendment form Former employer. Irs amendment form   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. Irs amendment form Also, it is shown separately in box 12 with code C. Irs amendment form Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. Irs amendment form You must pay these taxes with your income tax return. Irs amendment form Include them on line 60, Form 1040, and follow the instructions for line 60. Irs amendment form For more information, see the Instructions for Form 1040. Irs amendment form Two or more employers. Irs amendment form   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. Irs amendment form If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. Irs amendment form You must figure how much to include in your income. Irs amendment form Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. Irs amendment form Figuring the taxable cost. Irs amendment form   Use the following worksheet to figure the amount to include in your income. Irs amendment form     Worksheet 5-1. Irs amendment form Figuring the Cost of Group-Term Life Insurance To Include in Income 1. Irs amendment form Enter the total amount of your insurance coverage from your employer(s) 1. Irs amendment form   2. Irs amendment form Limit on exclusion for employer-provided group-term life insurance coverage 2. Irs amendment form 50,000 3. Irs amendment form Subtract line 2 from line 1 3. Irs amendment form   4. Irs amendment form Divide line 3 by $1,000. Irs amendment form Figure to the nearest tenth 4. Irs amendment form   5. Irs amendment form Go to Table 5-1. Irs amendment form Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Irs amendment form   6. Irs amendment form Multiply line 4 by line 5 6. Irs amendment form   7. Irs amendment form Enter the number of full months of coverage at this cost. Irs amendment form 7. Irs amendment form   8. Irs amendment form Multiply line 6 by line 7 8. Irs amendment form   9. Irs amendment form Enter the premiums you paid per month 9. Irs amendment form       10. Irs amendment form Enter the number of months you paid the premiums 10. Irs amendment form       11. Irs amendment form Multiply line 9 by line 10. Irs amendment form 11. Irs amendment form   12. Irs amendment form Subtract line 11 from line 8. Irs amendment form Include this amount in your income as wages 12. Irs amendment form      Table 5-1. Irs amendment form Cost of $1,000 of Group-Term Life Insurance for One Month Age Cost Under 25 $. Irs amendment form 05 25 through 29 . Irs amendment form 06 30 through 34 . Irs amendment form 08 35 through 39 . Irs amendment form 09 40 through 44 . Irs amendment form 10 45 through 49 . Irs amendment form 15 50 through 54 . Irs amendment form 23 55 through 59 . Irs amendment form 43 60 through 64 . Irs amendment form 66 65 through 69 1. Irs amendment form 27 70 and older 2. Irs amendment form 06 Example. Irs amendment form You are 51 years old and work for employers A and B. Irs amendment form Both employers provide group-term life insurance coverage for you for the entire year. Irs amendment form Your coverage is $35,000 with employer A and $45,000 with employer B. Irs amendment form You pay premiums of $4. Irs amendment form 15 a month under the employer B group plan. Irs amendment form You figure the amount to include in your income as shown in Worksheet 5-1. Irs amendment form Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated, later. Irs amendment form Worksheet 5-1. Irs amendment form Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated 1. Irs amendment form Enter the total amount of your insurance coverage from your employer(s) 1. Irs amendment form 80,000 2. Irs amendment form Limit on exclusion for employer-provided group-term life insurance coverage 2. Irs amendment form 50,000 3. Irs amendment form Subtract line 2 from line 1 3. Irs amendment form 30,000 4. Irs amendment form Divide line 3 by $1,000. Irs amendment form Figure to the nearest tenth 4. Irs amendment form 30. Irs amendment form 0 5. Irs amendment form Go to Table 5-1. Irs amendment form Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Irs amendment form . Irs amendment form 23 6. Irs amendment form Multiply line 4 by line 5 6. Irs amendment form 6. Irs amendment form 90 7. Irs amendment form Enter the number of full months of coverage at this cost. Irs amendment form 7. Irs amendment form 12 8. Irs amendment form Multiply line 6 by line 7 8. Irs amendment form 82. Irs amendment form 80 9. Irs amendment form Enter the premiums you paid per month 9. Irs amendment form 4. Irs amendment form 15     10. Irs amendment form Enter the number of months you paid the premiums 10. Irs amendment form 12     11. Irs amendment form Multiply line 9 by line 10. Irs amendment form 11. Irs amendment form 49. Irs amendment form 80 12. Irs amendment form Subtract line 11 from line 8. Irs amendment form Include this amount in your income as wages 12. Irs amendment form 33. Irs amendment form 00 Entire cost excluded. Irs amendment form   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. Irs amendment form You are permanently and totally disabled and have ended your employment. Irs amendment form Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. Irs amendment form A charitable organization (defined in chapter 24) to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. Irs amendment form (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. Irs amendment form ) The plan existed on January 1, 1984, and You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. Irs amendment form Entire cost taxed. Irs amendment form   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply: The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. Irs amendment form You are a key employee and your employer's plan discriminates in favor of key employees. Irs amendment form Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. Irs amendment form Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. Irs amendment form You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. Irs amendment form Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. Irs amendment form A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. Irs amendment form Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. Irs amendment form However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. Irs amendment form Exclusion limit. Irs amendment form   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. Irs amendment form   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. Irs amendment form   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. Irs amendment form   If the benefits have a value that is more than these limits, the excess must be included in your income. Irs amendment form You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. Irs amendment form Commuter highway vehicle. Irs amendment form   This is a highway vehicle that seats at least six adults (not including the driver). Irs amendment form At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). Irs amendment form Transit pass. Irs amendment form   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. Irs amendment form Qualified parking. Irs amendment form   This is parking provided to an employee at or near the employer's place of business. Irs amendment form It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. Irs amendment form It does not include parking at or near the employee's home. Irs amendment form Qualified bicycle commuting. Irs amendment form   This is reimbursement based on the number of qualified bicycle commuting months for the year. Irs amendment form A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. Irs amendment form The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. Irs amendment form Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. Irs amendment form (Your employer can tell you whether your retirement plan is qualified. Irs amendment form ) However, the cost of life insurance coverage included in the plan may have to be included. Irs amendment form See Group-Term Life Insurance , earlier, under Fringe Benefits. Irs amendment form If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. Irs amendment form However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. Irs amendment form For information on distributions from retirement plans, see Publication 575, Pension and Annuity Income (or Publication 721, Tax Guide to U. Irs amendment form S. Irs amendment form Civil Service Retirement Benefits, if you are a federal employee or retiree). Irs amendment form Elective deferrals. Irs amendment form   If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. Irs amendment form The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. Irs amendment form An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. Irs amendment form However, it is included in wages subject to social security and Medicare taxes. Irs amendment form   Elective deferrals include elective contributions to the following retirement plans. Irs amendment form Cash or deferred arrangements (section 401(k) plans). Irs amendment form The Thrift Savings Plan for federal employees. Irs amendment form Salary reduction simplified employee pension plans (SARSEP). Irs amendment form Savings incentive match plans for employees (SIMPLE plans). Irs amendment form Tax-sheltered annuity plans (403(b) plans). Irs amendment form Section 501(c)(18)(D) plans. Irs amendment form Section 457 plans. Irs amendment form Qualified automatic contribution arrangements. Irs amendment form   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. Irs amendment form You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. Irs amendment form The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. Irs amendment form   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. Irs amendment form Overall limit on deferrals. Irs amendment form   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3) and (5) above. Irs amendment form The limit for SIMPLE plans is $12,000. Irs amendment form The limit for section 501(c)(18)(D) plans is the lesser of $7,000 or 25% of your compensation. Irs amendment form The limit for section 457 plans is the lesser of your includible compensation or $17,500. Irs amendment form Amounts deferred under specific plan limits are part of the overall limit on deferrals. Irs amendment form Designated Roth contributions. Irs amendment form   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. Irs amendment form Designated Roth contributions are treated as elective deferrals, except that they are included in income. Irs amendment form Excess deferrals. Irs amendment form   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. Irs amendment form However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. Irs amendment form   If you set aside more than the limit, the excess generally must be included in your income for that year, unless you have an excess deferral of a designated Roth contribution. Irs amendment form See Publication 525 for a discussion of the tax treatment of excess deferrals. Irs amendment form Catch-up contributions. Irs amendment form   You may be allowed catch-up contributions (additional elective deferral) if you are age 50 or older by the end of your tax year. Irs amendment form Stock Options If you receive a nonstatutory option to buy or sell stock or other property as payment for your services, you usually will have income when you receive the option, when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option. Irs amendment form However, if your option is a statutory stock option, you will not have any income until you sell or exchange your stock. Irs amendment form Your employer can tell you which kind of option you hold. Irs amendment form For more information, see Publication 525. Irs amendment form Restricted Property In most cases, if you receive property for your services, you must include its fair market value in your income in the year you receive the property. Irs amendment form However, if you receive stock or other property that has certain restrictions that affect its value, you do not include the value of the property in your income until it has substantially vested. Irs amendment form (You can choose to include the value of the property in your income in the year it is transferred to you. Irs amendment form ) For more information, see Restricted Property in Publication 525. Irs amendment form Dividends received on restricted stock. Irs amendment form   Dividends you receive on restricted stock are treated as compensation and not as dividend income. Irs amendment form Your employer should include these payments on your Form W-2. Irs amendment form Stock you chose to include in income. Irs amendment form   Dividends you receive on restricted stock you chose to include in your income in the year transferred are treated the same as any other dividends. Irs amendment form Report them on your return as dividends. Irs amendment form For a discussion of dividends, see chapter 8. Irs amendment form    For information on how to treat dividends reported on both your Form W-2 and Form 1099-DIV, see Dividends received on restricted stock in Publication 525. Irs amendment form Special Rules for Certain Employees This section deals with special rules for people in certain types of employment: members of the clergy, members of religious orders, people working for foreign employers, military personnel, and volunteers. Irs amendment form Clergy Generally, if you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Irs amendment form , in addition to your salary. Irs amendment form If the offering is made to the religious institution, it is not taxable to you. Irs amendment form If you are a member of a religious organization and you give your outside earnings to the religious organization, you still must include the earnings in your income. Irs amendment form However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Irs amendment form See chapter 24. Irs amendment form Pension. Irs amendment form    A pension or retirement pay for a member of the clergy usually is treated as any other pension or annuity. Irs amendment form It must be reported on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Irs amendment form Housing. Irs amendment form    Special rules for housing apply to members of the clergy. Irs amendment form Under these rules, you do not include in your income the rental value of a home (including utilities) or a designated housing allowance provided to you as part of your pay. Irs amendment form However, the exclusion cannot be more than the reasonable pay for your service. Irs amendment form If you pay for the utilities, you can exclude any allowance designated for utility cost, up to your actual cost. Irs amendment form The home or allowance must be provided as compensation for your services as an ordained, licensed, or commissioned minister. Irs amendment form However, you must include the rental value of the home or the housing allowance as earnings from self-employment on Schedule SE (Form 1040) if you are subject to the self-employment tax. Irs amendment form For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Irs amendment form Members of Religious Orders If you are a member of a religious order who has taken a vow of poverty, how you treat earnings that you renounce and turn over to the order depends on whether your services are performed for the order. Irs amendment form Services performed for the order. Irs amendment form   If you are performing the services as an agent of the order in the exercise of duties required by the order, do not include in your income the amounts turned over to the order. Irs amendment form   If your order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to be performing the services as an agent of the order. Irs amendment form Any wages you earn as an agent of an order that you turn over to the order are not included in your income. Irs amendment form Example. Irs amendment form You are a member of a church order and have taken a vow of poverty. Irs amendment form You renounce any claims to your earnings and turn over to the order any salaries or wages you earn. Irs amendment form You are a registered nurse, so your order assigns you to work in a hospital that is an associated institution of the church. Irs amendment form However, you remain under the general direction and control of the order. Irs amendment form You are considered to be an agent of the order and any wages you earn at the hospital that you turn over to your order are not included in your income. Irs amendment form Services performed outside the order. Irs amendment form   If you are directed to work outside the order, your services are not an exercise of duties required by the order unless they meet both of the following requirements: They are the kind of services that are ordinarily the duties of members of the order. Irs amendment form They are part of the duties that you must exercise for, or on behalf of, the religious order as its agent. Irs amendment form If you are an employee of a third party, the services you perform for the third party will not be considered directed or required of you by the order. Irs amendment form Amounts you receive for these services are included in your income, even if you have taken a vow of poverty. Irs amendment form Example. Irs amendment form Mark Brown is a member of a religious order and has taken a vow of poverty. Irs amendment form He renounces all claims to his earnings and turns over his earnings to the order. Irs amendment form Mark is a schoolteacher. Irs amendment form He was instructed by the superiors of the order to get a job with a private tax-exempt school. Irs amendment form Mark became an employee of the school, and, at his request, the school made the salary payments directly to the order. Irs amendment form Because Mark is an employee of the school, he is performing services for the school rather than as an agent of the order. Irs amendment form The wages Mark earns working for the school are included in his income. Irs amendment form Foreign Employer Special rules apply if you work for a foreign employer. Irs amendment form U. Irs amendment form S. Irs amendment form citizen. Irs amendment form   If you are a U. Irs amendment form S. Irs amendment form citizen who works in the United States for a foreign government, an international organization, a foreign embassy, or any foreign employer, you must include your salary in your income. Irs amendment form Social security and Medicare taxes. Irs amendment form   You are exempt from social security and Medicare employee taxes if you are employed in the United States by an international organization or a foreign government. Irs amendment form However, you must pay self-employment tax on your earnings from services performed in the United States, even though you are not self-employed. Irs amendment form This rule also applies if you are an employee of a qualifying wholly owned instrumentality of a foreign government. Irs amendment form Employees of international organizations or foreign governments. Irs amendment form   Your compensation for official services to an international organization is exempt from federal income tax if you are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Irs amendment form   Your compensation for official services to a foreign government is exempt from federal income tax if all of the following are true. Irs amendment form You are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Irs amendment form Your work is like the work done by employees of the United States in foreign countries. Irs amendment form The foreign government gives an equal exemption to employees of the United States in its country. Irs amendment form Waiver of alien status. Irs amendment form   If you are an alien who works for a foreign government or international organization and you file a waiver under section 247(b) of the Immigration and Nationality Act to keep your immigrant status, different rules may apply. Irs amendment form See Foreign Employer in Publication 525. Irs amendment form Employment abroad. Irs amendment form   For information on the tax treatment of income earned abroad, see Publication 54. Irs amendment form Military Payments you receive as a member of a military service generally are taxed as wages except for retirement pay, which is taxed as a pension. Irs amendment form Allowances generally are not taxed. Irs amendment form For more information on the tax treatment of military allowances and benefits, see Publication 3, Armed Forces' Tax Guide. Irs amendment form Differential wage payments. Irs amendment form   Any payments made to you by an employer during the time you are performing service in the uniformed services are treated as compensation. Irs amendment form These wages are subject to income tax withholding and are reported on a Form W-2. Irs amendment form See the discussion under Miscellaneous Compensation , earlier. Irs amendment form Military retirement pay. Irs amendment form   If your retirement pay is based on age or length of service, it is taxable and must be included in your income as a pension on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Irs amendment form Do not include in your income the amount of any reduction in retirement or retainer pay to provide a survivor annuity for your spouse or children under the Retired Serviceman's Family Protection Plan or the Survivor Benefit Plan. Irs amendment form   For more detailed discussion of survivor annuities, see chapter 10. Irs amendment form Disability. Irs amendment form   If you are retired on disability, see Military and Government Disability Pensions under Sickness and Injury Benefits, later. Irs amendment form Veterans' benefits. Irs amendment form   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the Department of Veterans Affairs (VA). Irs amendment form The following amounts paid to veterans or their families are not taxable. Irs amendment form Education, training, and subsistence allowances. Irs amendment form Disability compensation and pension payments for disabilities paid either to veterans or their families. Irs amendment form Grants for homes designed for wheelchair living. Irs amendment form Grants for motor vehicles for veterans who lost their sight or the use of their limbs. Irs amendment form Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death. Irs amendment form Interest on insurance dividends you leave on deposit with the VA. Irs amendment form Benefits under a dependent-care assistance program. Irs amendment form The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001. Irs amendment form Payments made under the compensated work therapy program. Irs amendment form Any bonus payment by a state or political subdivision because of service in a combat zone. Irs amendment form Volunteers The tax treatment of amounts you receive as a volunteer worker for the Peace Corps or similar agency is covered in the following discussions. Irs amendment form Peace Corps. Irs amendment form   Living allowances you receive as a Peace Corps volunteer or volunteer leader for housing, utilities, household supplies, food, and clothing are exempt from tax. Irs amendment form Taxable allowances. Irs amendment form   The following allowances must be included in your income and reported as wages: Allowances paid to your spouse and minor children while you are a volunteer leader training in the United States. Irs amendment form Living allowances designated by the Director of the Peace Corps as basic compensation. Irs amendment form These are allowances for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Irs amendment form Leave allowances. Irs amendment form Readjustment allowances or termination payments. Irs amendment form These are considered received by you when credited to your account. Irs amendment form Example. Irs amendment form Gary Carpenter, a Peace Corps volunteer, gets $175 a month as a readjustment allowance during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Irs amendment form Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Irs amendment form Volunteers in Service to America (VISTA). Irs amendment form   If you are a VISTA volunteer, you must include meal and lodging allowances paid to you in your income as wages. Irs amendment form National Senior Services Corps programs. Irs amendment form   Do not include in your income amounts you receive for supportive services or reimbursements for out-of-pocket expenses from the following programs. Irs amendment form Retired Senior Volunteer Program (RSVP). Irs amendment form Foster Grandparent Program. Irs amendment form Senior Companion Program. Irs amendment form Service Corps of Retired Executives (SCORE). Irs amendment form   If you receive amounts for supportive services or reimbursements for out-of-pocket expenses from SCORE, do not include these amounts in income. Irs amendment form Volunteer tax counseling. Irs amendment form   Do not include in your income any reimbursements you receive for transportation, meals, and other expenses you have in training for, or actually providing, volunteer federal income tax counseling for the elderly (TCE). Irs amendment form   You can deduct as a charitable contribution your unreimbursed out-of-pocket expenses in taking part in the volunteer income tax assistance (VITA) program. Irs amendment form See chapter 24. Irs amendment form Sickness and Injury Benefits This section discusses sickness and injury benefits including disability pensions, long-term care insurance contracts, workers' compensation, and other benefits. Irs amendment form In most cases, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. Irs amendment form If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. Irs amendment form However, certain payments may not be taxable to you. Irs amendment form Your employer should be able to give you specific details about your pension plan and tell you the amount you paid for your disability pension. Irs amendment form In addition to disability pensions and annuities, you may be receiving other payments for sickness and injury. Irs amendment form Do not report as income any amounts paid to reimburse you for medical expenses you incurred after the plan was established. Irs amendment form Cost paid by you. Irs amendment form   If you pay the entire cost of a health or accident insurance plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. Irs amendment form If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. Irs amendment form See Reimbursement in a later year in chapter 21. Irs amendment form Cafeteria plans. Irs amendment form   In most cases, if you are covered by an accident or health insurance plan through a cafeteria plan, and the amount of the insurance premiums was not included in your income, you are not considered to have paid the premiums and you must include any benefits you receive in your income. Irs amendment form If the amount of the premiums was included in your income, you are considered to have paid the premiums, and any benefits you receive are not taxable. Irs amendment form Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Irs amendment form You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A, until you reach minimum retirement age. Irs amendment form Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Irs amendment form You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Irs amendment form For information on this credit and the definition of permanent and total disability, see chapter 33. Irs amendment form Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Irs amendment form Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Irs amendment form The rules for reporting pensions are explained in How To Report in chapter 10. Irs amendment form For information on disability payments from a governmental program provided as a substitute for unemployment compensation, see chapter 12. Irs amendment form Retirement and profit-sharing plans. Irs amendment form   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Irs amendment form The payments must be reported as a pension or annuity. Irs amendment form For more information on pensions, see chapter 10. Irs amendment form Accrued leave payment. Irs amendment form   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Irs amendment form The payment is not a disability payment. Irs amendment form Include it in your income in the tax year you receive it. Irs amendment form Military and Government Disability Pensions Certain military and government disability pensions are not taxable. Irs amendment form Service-connected disability. Irs amendment form   You may be able to exclude from income amounts you receive as a pension, annuity, or similar allowance for personal injury or sickness resulting from active service in one of the following government services. Irs amendment form The armed forces of any country. Irs amendment form The National Oceanic and Atmospheric Administration. Irs amendment form The Public Health Service. Irs amendment form The Foreign Service. Irs amendment form Conditions for exclusion. Irs amendment form   Do not include the disability payments in your income if any of the following conditions apply. Irs amendment form You were entitled to receive a disability payment before September 25, 1975. Irs amendment form You were a member of a listed government service or its reserve component, or were under a binding written commitment to become a member, on September 24, 1975. Irs amendment form You receive the disability payments for a combat-related injury. Irs amendment form This is a personal injury or sickness that Results directly from armed conflict, Takes place while you are engaged in extra-hazardous service, Takes place under conditions simulating war, including training exercises such as maneuvers, or Is caused by an instrumentality of war. Irs amendment form You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it. Irs amendment form Your exclusion under this condition is equal to the amount you would be entitled to receive from the VA. Irs amendment form Pension based on years of service. Irs amendment form   If you receive a disability pension based on years of service, in most cases you must include it in your income. Irs amendment form However, if the pension qualifies for the exclusion for a service-connected disability (discussed earlier), do not include in income the part of your pension that you would have received if the pension had been based on a percentage of disability. Irs amendment form You must include the rest of your pension in your income. Irs amendment form Retroactive VA determination. Irs amendment form   If you retire from the armed services based on years of service and are later given a retroactive service-connected disability rating by the VA, your retirement pay for the retroactive period is excluded from income up to the amount of VA disability benefits you would have been entitled to receive. Irs amendment form You can claim a refund of any tax paid on the excludable amount (subject to the statute of limitations) by filing an amended return on Form 1040X for each previous year during the retroactive period. Irs amendment form You must include with each Form 1040X a copy of the official VA Determination letter granting the retroactive benefit. Irs amendment form The letter must show the amount withheld and the effective date of the benefit. Irs amendment form   If you receive a lump-sum disability severance payment and are later awarded VA disability benefits, exclude 100% of the severance benefit from your income. Irs amendment form However, you must include in your income any lump-sum readjustment or other nondisability severance payment you received on release from active duty, even if you are later given a retroactive disability rating by the VA. Irs amendment form Special statute of limitations. Irs amendment form   In most cases, under the statute of limitations a claim for credit or refund must be filed within 3 years from the time a return was filed. Irs amendment form However, if you receive a retroactive service-connected disability rating determination, the statute of limitations is extended by a 1-year period beginning on the date of the determination. Irs amendment form This 1-year extended period applies to claims for credit or refund filed after June 17, 2008, and does not apply to any tax year that began more than 5 years before the date of the determination. Irs amendment form Example. Irs amendment form You retired in 2007 and receive a pension based on your years of service. Irs amendment form On August 1, 2013, you receive a determination of service-connected disability retroactive to 2007. Irs amendment form Generally, you could claim a refund for the taxes paid on your pension for 2010, 2011, and 2012. Irs amendment form However, under the special limitation period, you can also file a claim for 2009 as long as you file the claim by August 1, 2014. Irs amendment form You cannot file a claim for 2007 and 2008 because those tax years began more than 5 years before the determination. Irs amendment form Terrorist attack or military action. Irs amendment form   Do not include in your income disability payments you receive for injuries resulting directly from a terrorist or military action. Irs amendment form Long-Term Care Insurance Contracts Long-term care insurance contracts in most cases are treated as accident and health insurance contracts. Irs amendment form Amounts you receive from them (other than policyholder dividends or premium refunds) in most cases are excludable from income as amounts received for personal injury or sickness. Irs amendment form To claim an exclusion for payments made on a per diem or other periodic basis under a long-term care insurance contract, you must file Form 8853 with your return. Irs amendment form A long-term care insurance contract is an insurance contract that only provides coverage for qualified long-term care services. Irs amendment form The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits, and In most cases, not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. Irs amendment form Qualified long-term care services. Irs amendment form   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance and personal care services, and Required by a chronically ill individual and provided pursuant to a plan of care as prescribed by a licensed health care practitioner. Irs amendment form Chronically ill individual. Irs amendment form   A chronically ill individual is one who has been certified by a licensed health care practitioner within the previous 12 months as one of the following: An individual who, for at least 90 days, is unable to perform at least two activities of daily living without substantial assistance due to loss of functional capacity. Irs amendment form Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Irs amendment form An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Irs amendment form Limit on exclusion. Irs amendment form   You generally can exclude from gross income up to $320 a day for 2013. Irs amendment form See Limit on exclusion, under Long-Term Care Insurance Contracts, under Sickness and Injury Benefits in Publication 525 for more information. Irs amendment form Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. Irs amendment form The exemption also applies to your survivors. Irs amendment form The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. Irs amendment form If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Irs amendment form For more information, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Irs amendment form Return to work. Irs amendment form    If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. Irs amendment form Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. Irs amendment form Railroad sick pay. Irs amendment form    Payments you receive as sick pay under the Railroad Unemployment Insurance Act are taxable and you must include them in your income. Irs amendment form However, do not include them in your income if they are for an on-the-job injury. Irs amendment form   If you received income because of a disability, see Disability Pensions , earlier. Irs amendment form Federal Employees' Compensation Act (FECA). Irs amendment form   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. Irs amendment form However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. Irs amendment form Report this income on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040-EZ. Irs amendment form Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. Irs amendment form    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Irs amendment form For a discussion of the taxability of these benefits, see Social security and equivalent railroad retirement benefits under Other Income, in Publication 525. Irs amendment form    You can deduct the amount you spend to buy back sick leave for an earlier year to be eligible for nontaxable FECA benefits for that period. Irs amendment form It is a miscellaneous deduction subject to the 2%-of-AGI limit on Schedule A (Form 1040). Irs amendment form If you buy back sick leave in the same year you used it, the amount reduces your taxable sick leave pay. Irs amendment form Do not deduct it separately. Irs amendment form Other compensation. Irs amendment form   Many other amounts you receive as compensation for sickness or injury are not taxable. Irs amendment form These include the following amounts. Irs amendment form Compensatory damages you receive for physical injury or physical sickness, whether paid in a lump sum or in periodic payments. Irs amendment form Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. Irs amendment form Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. Irs amendment form Compensation you receive for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Irs amendment form This compensation must be based only on the injury and not on the period of your absence from work. Irs amendment form These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. Irs amendment form Reimbursement for medical care. Irs amendment form    A reimbursement for medical care is generally not taxable. Irs amendment form However, it may reduce your medical expense deduction. Irs amendment form For more information, see chapter 21. Irs amendment form Prev  Up  Next   Home   More Online Publications
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IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Manchester  1000 Elm St. 9th Floor
Manchester, NH 03101 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

Services Provided

(603) 668-6763 
Nashua  410 Amherst St.
Nashua, NH 03063 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(603) 594-8370 
Portsmouth  80 Daniel St.
Portsmouth, NH 03801 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)
 

Services Provided

(603) 430-9598 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (603)433-0571 in Portsmouth or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1000 Elm St., Suite 900
Manchester, NH  03101

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Irs Amendment Form

Irs amendment form Index Symbols 1231 property sale, Sale of property interest. Irs amendment form 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Irs amendment form 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Irs amendment form 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Irs amendment form 501(c)(3) organizations, Student loans. Irs amendment form 529 program, Qualified tuition program (QTP). Irs amendment form 83(b) election, How to make the choice. Irs amendment form A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Irs amendment form Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Irs amendment form Accrual method taxpayers, Prepaid income. Irs amendment form Accrued leave payment At time of retirement or resignation, Accrued leave payment. Irs amendment form Disability retirement, Accrued leave payment. Irs amendment form Activity not for profit, Activity not for profit. Irs amendment form Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Irs amendment form Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Irs amendment form Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Irs amendment form Alien status, waiver of, Waiver of alien status. Irs amendment form Aliens Nonresident, Nonresident aliens. Irs amendment form Alimony, Alimony. Irs amendment form Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Irs amendment form Stock options, Alternative minimum tax (AMT). Irs amendment form Annuities Charitable gift, Charitable gift annuities. Irs amendment form Railroad retirement, Railroad retirement annuities. Irs amendment form Tax-sheltered, Limit for tax-sheltered annuities. Irs amendment form Archer MSAs, Archer MSA contributions. Irs amendment form , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Irs amendment form Armed forces, Military Combat zone bonus, Veterans' benefits. Irs amendment form Disability, Disability. Irs amendment form Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Irs amendment form Qualified reservist distribution, Qualified reservist distribution (QRD). Irs amendment form Rehabilitative program payments, Veterans' benefits. Irs amendment form Retirement pay, Military retirement pay. Irs amendment form Veterans benefits, Veterans' benefits. Irs amendment form Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Irs amendment form Back pay, award for, Back pay awards. Irs amendment form Backup withholding Barter exchange transactions, Backup withholding. Irs amendment form Bankruptcy Canceled debt not deemed to be income, Excluded debt. Irs amendment form Barter income, Bartering Below-market loans, Below-market loans. Irs amendment form Bequest for services, Bequest for services. Irs amendment form Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Irs amendment form Black lung benefit payments, Black lung benefit payments. Irs amendment form Bonuses, Bonuses and awards. Irs amendment form , Employee awards or bonuses. Irs amendment form Breach of contract Damages as income, Court awards and damages. Irs amendment form Bribes, Bribes. Irs amendment form Business expenses Reimbursements, Allowances and reimbursements. Irs amendment form Business income, Business and Investment Income, More information. Irs amendment form C Cafeteria plans, Cafeteria plans. Irs amendment form Campaign contributions, Campaign contributions. Irs amendment form Campus lodging, Qualified campus lodging. Irs amendment form , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Irs amendment form Capital gains Recoveries, Capital gains. Irs amendment form , Capital gains. Irs amendment form Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Irs amendment form Incentive stock options (ISOs), Incentive stock options (ISOs). Irs amendment form Sale of personal property, Sale of personal items. Irs amendment form Car (see Vehicle, employer-provided) Car pools, Car pools. Irs amendment form Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Irs amendment form Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Irs amendment form Catch-up contributions, Catch-up contributions. Irs amendment form , Catch-up contributions. Irs amendment form Charitable gift annuities, Charitable gift annuities. Irs amendment form Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Irs amendment form Child support payments, Child support payments. Irs amendment form Childcare providers, Childcare providers. Irs amendment form , Food program payments to daycare providers. Irs amendment form Chronic illness, Chronically ill individual. Irs amendment form Accelerated death benefits paid to, Exclusion for chronic illness. Irs amendment form Citizens outside U. Irs amendment form S. Irs amendment form Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Irs amendment form Clergy, Clergy Coal, Coal and iron ore. Irs amendment form Colleges and universities Faculty lodging, Faculty lodging. Irs amendment form Scholarships and fellowships, Scholarships and fellowships. Irs amendment form Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Irs amendment form Workers', Workers' Compensation Compensatory damages, Other compensation. Irs amendment form , Court awards and damages. Irs amendment form Constructive receipt of income, Constructively received income. Irs amendment form Copyrights Infringement damages, Court awards and damages. Irs amendment form Royalties, Copyrights and patents. Irs amendment form Corporate directors, Corporate director. Irs amendment form Cost-of-living allowances, Government cost-of-living allowances. Irs amendment form Court awards, Court awards and damages. Irs amendment form (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Irs amendment form Credits Recoveries, refiguring of unused credits, Unused tax credits. Irs amendment form , Unused tax credits. Irs amendment form Currency transactions, foreign, Foreign currency transactions. Irs amendment form D Damages from lawsuits, Court awards and damages. Irs amendment form Back pay awards, Back pay awards. Irs amendment form Breach of contract, Court awards and damages. Irs amendment form Compensatory damages, Other compensation. Irs amendment form , Court awards and damages. Irs amendment form Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Irs amendment form Punitive damages, Court awards and damages. Irs amendment form Daycare providers, Childcare providers. Irs amendment form (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Irs amendment form De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Irs amendment form (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Irs amendment form Nonrecourse debts, Mortgage relief upon sale or other disposition. Irs amendment form Recourse, Mortgage relief upon sale or other disposition. Irs amendment form Stockholder's, Stockholder debt. Irs amendment form Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Irs amendment form Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Irs amendment form , Nonqualified deferred compensation plans of nonqualified entities. Irs amendment form Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Irs amendment form Differential wage payments, Differential wage payments. Irs amendment form Armed forces, Differential wage payments. Irs amendment form Directors' fees, Corporate director. Irs amendment form Disability Military, Disability. Irs amendment form Pensions, Disability Pensions Workers' compensation, Disability pension. Irs amendment form Person with, Persons with disabilities. Irs amendment form Unemployment compensation, paid as substitute for, Types of unemployment compensation. Irs amendment form Disaster relief Disaster mitigation payments, Disaster mitigation payments. Irs amendment form Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Irs amendment form Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Irs amendment form Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Irs amendment form Mortgage loan for early payment, Discounted mortgage loan. Irs amendment form Dividends Restricted stock, Dividends received on restricted stock. Irs amendment form Divorced taxpayers Stock options exercised incident to divorce, Tax form. Irs amendment form Down payment assistance, Down payment assistance. Irs amendment form E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Irs amendment form Educational institutions Faculty lodging, Faculty lodging. Irs amendment form Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Irs amendment form Tax Counseling for the Elderly, Volunteer tax counseling. Irs amendment form Election precinct officials, Election precinct official. Irs amendment form Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Irs amendment form , Catch-up contributions. Irs amendment form Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Irs amendment form Increased limit for last 3 years prior to retirement age, Increased limit. Irs amendment form Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Irs amendment form Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Irs amendment form Emotional distress damages, Emotional distress. Irs amendment form Employee achievement awards, Employee achievement award. Irs amendment form Employee awards or bonuses, Employee awards or bonuses. Irs amendment form Employee compensation, Employee Compensation, Inherited property not substantially vested. Irs amendment form Fringe benefits, Fringe Benefits, Special valuation rules. Irs amendment form Restricted property, Restricted Property, Inherited property not substantially vested. Irs amendment form Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Irs amendment form Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Irs amendment form Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Irs amendment form Employment Abroad, Employment abroad. Irs amendment form Agency fees, Employment agency fees. Irs amendment form Contracts Severance pay for cancellation of, Severance pay. Irs amendment form Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Irs amendment form Conservation Subsidies, Energy conservation subsidies. Irs amendment form Utility rebates, Utility rebates. Irs amendment form Estate income, Estate and trust income. Irs amendment form Estimated tax Unemployment compensation, Tax withholding. Irs amendment form Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Irs amendment form Expected inheritance, Expected inheritance. Irs amendment form Expenses paid by another, Expenses paid by another. Irs amendment form Exxon Valdez settlement, Exxon Valdez settlement income. Irs amendment form Eligible retirement plan, Contributions to eligible retirement plan. Irs amendment form Income averaging, Income averaging. Irs amendment form Legal expenses, Legal expenses. Irs amendment form Reporting requirement-statement, Statement. Irs amendment form F Faculty lodging, Faculty lodging. Irs amendment form Fair market value (FMV), Fair market value. Irs amendment form Stock options, Grant of option. Irs amendment form Farming Qualified farm debt, cancellation of, Excluded debt. Irs amendment form Federal employees Accrued leave payment, Accrued leave payment. Irs amendment form Cost-of-living allowances, Government cost-of-living allowances. Irs amendment form Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Irs amendment form Federal income tax Refunds, Federal income tax refund. Irs amendment form Fees for services, Fees for services. Irs amendment form Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Irs amendment form FICA withholding Foreign employers, U. Irs amendment form S. Irs amendment form citizens working for in U. Irs amendment form S. Irs amendment form , Social security and Medicare taxes. Irs amendment form Paid by employer, Social security and Medicare taxes paid by employer. Irs amendment form Fiduciaries Fees for services, Fees for services. Irs amendment form , Personal representatives. Irs amendment form Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Irs amendment form No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Irs amendment form Nutrition Program for the Elderly, Nutrition Program for the Elderly. Irs amendment form Foreign Currency transactions, Foreign currency transactions. Irs amendment form Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Irs amendment form Income, Reminders Service, Service-connected disability. Irs amendment form Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Irs amendment form Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Irs amendment form Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Irs amendment form Repayment of commissions paid in advance, Advance commissions and other earnings. Irs amendment form Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Irs amendment form Personal property rental, reporting income from, Reporting business income and expenses. Irs amendment form Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Irs amendment form Personal property rental, reporting income from, Reporting business income and expenses. Irs amendment form Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Irs amendment form Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Irs amendment form Royalties, Royalties Form 1040A Recoveries, Where to report. Irs amendment form Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Irs amendment form Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Irs amendment form Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Irs amendment form , Estate and trust income. Irs amendment form Form 1065 Partnership return, Partnership return. Irs amendment form Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Irs amendment form , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Irs amendment form Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Irs amendment form , Backup withholding. Irs amendment form Form 1099-C Cancellation of debt, Form 1099-C. Irs amendment form Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Irs amendment form Form 1099-G State tax refunds, State tax refund. Irs amendment form Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Irs amendment form Stock options exercised incident to divorce, Tax form. Irs amendment form Form 1099-R Charitable gift annuities, Charitable gift annuities. Irs amendment form Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Irs amendment form Surrender of life insurance policy for cash, Surrender of policy for cash. Irs amendment form Form 1120-POL Political organizations, Campaign contributions. Irs amendment form Form 1120S S corporation return, S corporation return. Irs amendment form Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Irs amendment form , Schedule K-1 (Form 1120S). Irs amendment form Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Irs amendment form Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Irs amendment form Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Irs amendment form Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Irs amendment form Form SSA-1099 Social security benefit statement, Form SSA-1099. Irs amendment form Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Irs amendment form Accrued leave payment at time of retirement or resignation, Accrued leave payment. Irs amendment form Back pay awards, Back pay awards. Irs amendment form Bonuses or awards, Bonuses and awards. Irs amendment form Elective deferrals, reporting by employer, Reporting by employer. Irs amendment form Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Irs amendment form Stock options from employers, Tax form. Irs amendment form Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Irs amendment form Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Irs amendment form Form W-9 Request for taxpayer identification number, Backup withholding. Irs amendment form Foster care, Foster care providers. Irs amendment form Foster Grandparent Program, National Senior Service Corps programs. Irs amendment form Found property, Found property. Irs amendment form Free tax services, Free help with your tax return. Irs amendment form Fringe benefits, Fringe Benefits, Special valuation rules. Irs amendment form Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Irs amendment form Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Irs amendment form Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Irs amendment form Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Irs amendment form Vehicle, Employer-provided vehicles. Irs amendment form Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Irs amendment form G Gambling winnings and losses, Gambling winnings. Irs amendment form Gas Royalties from, Oil, gas, and minerals. Irs amendment form Gifts, Gifts and inheritances. Irs amendment form Holiday gifts from employer, Holiday gifts. Irs amendment form Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Irs amendment form Group-term life insurance Worksheets, Figuring the taxable cost. Irs amendment form , Worksheet 1. Irs amendment form Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Irs amendment form H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Irs amendment form Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Irs amendment form Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Irs amendment form Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Irs amendment form Savings account, Health savings accounts (HSA). Irs amendment form Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Irs amendment form Hobby losses, Hobby losses. Irs amendment form Holding period requirement, Holding period requirement. Irs amendment form Holiday gifts, Holiday gifts. Irs amendment form Holocaust victims restitution, Holocaust victims restitution. Irs amendment form Home, sale of, Sale of home. Irs amendment form Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Irs amendment form Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Irs amendment form Income Assigned, Assignment of income. Irs amendment form Business and investment, Business and Investment Income, More information. Irs amendment form Constructive receipt of, Constructively received income. Irs amendment form Estate and trust, Estate and trust income. Irs amendment form Foreign employers, Foreign Employer Illegal, Illegal activities. Irs amendment form Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Irs amendment form S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Irs amendment form Indian money account, Indian money account litigation settlement. Irs amendment form Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Irs amendment form Inherited IRA, Inherited pension or IRA. Irs amendment form Inheritance, Gifts and inheritances. Irs amendment form IRA, Inherited pension or IRA. Irs amendment form Property not substantially vested, Inherited property not substantially vested. Irs amendment form Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Irs amendment form Insurance Credit card, Credit card insurance. Irs amendment form Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Irs amendment form Frozen deposits, Interest on frozen deposits. Irs amendment form Mortgage refunds, Mortgage interest refund. Irs amendment form Option on insurance, Interest option on insurance. Irs amendment form Recovery amounts, Interest on recovery. Irs amendment form Savings bond, Interest on qualified savings bonds. Irs amendment form State and local government obligations, Interest on state and local government obligations. Irs amendment form Interference with business operations Damages as income, Court awards and damages. Irs amendment form International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Irs amendment form Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Irs amendment form IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Irs amendment form Itemized deductions Limited, Itemized deductions limited. Irs amendment form Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Irs amendment form Joint returns Social security benefits or railroad retirement payments, Joint return. Irs amendment form Joint state/local tax return Recoveries, Joint state or local income tax return. Irs amendment form Jury duty pay, Jury duty. Irs amendment form K Kickbacks, Kickbacks. Irs amendment form L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Irs amendment form Dues, Union benefits and dues. Irs amendment form Strike and lockout benefits, Strike and lockout benefits. Irs amendment form Unemployment benefits paid from, Payments by a union. Irs amendment form Last day of tax year, income received on, Constructively received income. Irs amendment form Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Irs amendment form Life insurance Employer-owned, Employer-owned life insurance contract. Irs amendment form Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Irs amendment form Loans, Discounted mortgage loan. Irs amendment form (see also Mortgage) Below-market, Below-market loans. Irs amendment form Student, Student loans. Irs amendment form Lockout benefits, Strike and lockout benefits. Irs amendment form Lodging Campus lodging, Qualified campus lodging. Irs amendment form , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Irs amendment form Replacement housing payments, Replacement housing payments. Irs amendment form Long-term care insurance, Long-term care coverage. Irs amendment form , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Irs amendment form Lump-sum distributions Survivor benefits, Lump-sum payments. Irs amendment form M Manufacturer incentive payments, Manufacturer incentive payments. Irs amendment form Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Irs amendment form Medical Care reimbursements, Reimbursement for medical care. Irs amendment form Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Irs amendment form Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Irs amendment form Benefits, Medicare. Irs amendment form Tax paid by employer, Social security and Medicare taxes paid by employer. Irs amendment form Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Irs amendment form Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Irs amendment form 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Irs amendment form Discounted loan, Discounted mortgage loan. Irs amendment form Interest refund, Mortgage interest refund. Irs amendment form Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Irs amendment form Relief, Mortgage relief upon sale or other disposition. Irs amendment form Motor vehicle, employer-provided, Employer-provided vehicles. Irs amendment form Moving expenses Reimbursements, Allowances and reimbursements. Irs amendment form , Moving expense reimbursements. Irs amendment form MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Irs amendment form N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Irs amendment form National Senior Service Corps, National Senior Service Corps programs. Irs amendment form No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Irs amendment form Nobel prize, Pulitzer, Nobel, and similar prizes. Irs amendment form Nonrecourse debt, Mortgage relief upon sale or other disposition. Irs amendment form Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Irs amendment form Notary fees, Notary public. Irs amendment form Notes received for services, Note received for services. Irs amendment form Nutrition Program for the Elderly, Nutrition Program for the Elderly. Irs amendment form O Oil Royalties from, Oil, gas, and minerals. Irs amendment form Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Irs amendment form Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Irs amendment form Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Irs amendment form Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Irs amendment form Royalties, Copyrights and patents. Irs amendment form Peace Corps, Peace Corps. Irs amendment form Pensions Clergy, Pension. Irs amendment form Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Irs amendment form Military, Military retirement pay. Irs amendment form Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Irs amendment form Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Irs amendment form Price reduced after purchase, Price reduced after purchase. Irs amendment form Prizes and awards, Bonuses and awards. Irs amendment form , Prizes and awards. Irs amendment form Achievement awards, Employee achievement award. Irs amendment form Employee awards or bonuses, Employee awards or bonuses. Irs amendment form Length-of-service awards, Employee achievement award. Irs amendment form Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Irs amendment form Safety achievement, Employee achievement award. Irs amendment form Scholarship prizes, Prizes. Irs amendment form Profit-sharing plan, Retirement and profit-sharing plans. Irs amendment form Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Irs amendment form Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Irs amendment form Public transportation passes, employer-provided, Transportation, Transit pass. Irs amendment form Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Irs amendment form Punitive damages, Court awards and damages. Irs amendment form Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Irs amendment form R Raffles, Lotteries and raffles. Irs amendment form Railroad Retirement annuities, Railroad retirement annuities. Irs amendment form Retirement benefits, Social security and equivalent railroad retirement benefits. Irs amendment form Sick pay, Railroad sick pay. Irs amendment form Unemployment compensation benefits, Types of unemployment compensation. Irs amendment form Real estate Qualified real property business debt, cancellation of, Excluded debt. Irs amendment form Rebates Cash, Cash rebates. Irs amendment form Utility, Utility rebates. Irs amendment form Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Irs amendment form Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Irs amendment form , Unused tax credits. Irs amendment form Refunds Federal income tax, Federal income tax refund. Irs amendment form Mortgage interest, Mortgage interest refund. Irs amendment form State tax, State tax refund. Irs amendment form Rehabilitative program payments, Veterans' benefits. Irs amendment form Reimbursements Business expenses, Allowances and reimbursements. Irs amendment form Casualty losses, Casualty insurance and other reimbursements. Irs amendment form Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Irs amendment form Moving expenses, Allowances and reimbursements. Irs amendment form , Moving expense reimbursements. Irs amendment form Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Irs amendment form Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Irs amendment form Repayments, Repayments, Year of deduction (or credit). Irs amendment form Repossession, Canceled sales contract. Irs amendment form Restricted property, Restricted Property, Inherited property not substantially vested. Irs amendment form Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Irs amendment form Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Irs amendment form (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Irs amendment form Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Irs amendment form Roth contributions, Designated Roth contributions. Irs amendment form Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Irs amendment form Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Irs amendment form Sales contracts Cancellation of, Canceled sales contract. Irs amendment form SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Irs amendment form Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Irs amendment form Self-employed persons U. Irs amendment form S. Irs amendment form citizens working for foreign employers in U. Irs amendment form S. Irs amendment form treated as, Social security and Medicare taxes. Irs amendment form Senior Companion Program, National Senior Service Corps programs. Irs amendment form Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Irs amendment form Severance pay, Severance pay. Irs amendment form Outplacement services, Outplacement services. Irs amendment form Sick pay, Sick pay. Irs amendment form Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Irs amendment form SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Irs amendment form Smallpox vaccine injuries, Smallpox vaccine injuries. Irs amendment form Social security and Medicare taxes Foreign employers, U. Irs amendment form S. Irs amendment form citizens working for in U. Irs amendment form S. Irs amendment form , Social security and Medicare taxes. Irs amendment form Paid by employer, Social security and Medicare taxes paid by employer. Irs amendment form Social security benefits, Social security and equivalent railroad retirement benefits. Irs amendment form Standard deduction Recoveries, Standard deduction limit. Irs amendment form , Standard deduction for earlier years. Irs amendment form State employees Unemployment benefits paid to, State employees. Irs amendment form State or local governments Interest on obligations of, Interest on state and local government obligations. Irs amendment form State or local taxes Refunds, State tax refund. Irs amendment form Statutory stock option holding period, Sale of the stock. Irs amendment form Stock appreciation rights, Stock appreciation rights. Irs amendment form Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Irs amendment form Grant, Grant of option. Irs amendment form Sale, Sale of the stock. Irs amendment form Stock options, statutory Exercise, Exercise of option. Irs amendment form Grant, Grant of option. Irs amendment form Sale, Sale of the stock. Irs amendment form Stockholder debts, Stockholder debt. Irs amendment form Stolen property, Stolen property. Irs amendment form Strike benefits, Strike and lockout benefits. Irs amendment form Student loans Cancellation of debt, Student loans. Irs amendment form Substantial risk of forfeiture, Substantial risk of forfeiture. Irs amendment form Substantially vested property, Substantially vested. Irs amendment form Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Irs amendment form Supplemental unemployment benefits, Supplemental unemployment benefits. Irs amendment form Surviving spouse Life insurance proceeds paid to, Surviving spouse. Irs amendment form Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Irs amendment form Tax Counseling for the Elderly, Volunteer tax counseling. Irs amendment form Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Irs amendment form Terminal illness, Exclusion for terminal illness. Irs amendment form Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Irs amendment form Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Irs amendment form Tour guides, free tours for, Free tour. Irs amendment form Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Irs amendment form , Repayment of benefits. Irs amendment form Transferable property, Transferable property. Irs amendment form Transit passes, Transportation, Transit pass. Irs amendment form Travel agencies Free tour to organizer of group of tourists, Free tour. Irs amendment form Travel and transportation expenses Free tours from travel agencies, Free tour. Irs amendment form Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Irs amendment form School children, transporting of, Transporting school children. Irs amendment form Trusts Grantor trusts, Grantor trust. Irs amendment form Income, Estate and trust income. Irs amendment form Tuition program, qualified (QTP), Qualified tuition program (QTP). Irs amendment form Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Irs amendment form V VA payments, VA payments. Irs amendment form Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Irs amendment form Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Irs amendment form Employer-provided, Employer-provided vehicles. Irs amendment form Veterans benefits, Veterans' benefits. Irs amendment form Disability compensation, Retroactive VA determination. Irs amendment form Retroactive VA determination, Retroactive VA determination. Irs amendment form Special statute of limitations. Irs amendment form , Special statute of limitations. Irs amendment form Viatical settlements, Viatical settlement. Irs amendment form Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Irs amendment form Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Irs amendment form W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Irs amendment form Winter energy payments, Payments to reduce cost of winter energy. Irs amendment form Withholding Barter exchange transactions, Backup withholding. Irs amendment form Unemployment compensation, Tax withholding. Irs amendment form Work-training programs, Work-training program. Irs amendment form Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Irs amendment form , Worksheet 1. Irs amendment form Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications