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2012 Amended Tax Return

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2012 Amended Tax Return

2012 amended tax return Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. 2012 amended tax return irs. 2012 amended tax return gov/pub51. 2012 amended tax return What's New Social security and Medicare tax for 2014. 2012 amended tax return  The social security tax rate is 6. 2012 amended tax return 2% each for the employee and employer, unchanged from 2013. 2012 amended tax return The social security wage base limit is $117,000. 2012 amended tax return The Medicare tax rate is 1. 2012 amended tax return 45% each for the employee and employer, unchanged from 2013. 2012 amended tax return There is no wage base limit for Medicare tax. 2012 amended tax return Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 2012 amended tax return Withholding allowance. 2012 amended tax return  The 2014 amount for one withholding allowance on an annual basis is $3,950. 2012 amended tax return Change of responsible party. 2012 amended tax return  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. 2012 amended tax return Form 8822-B must be filed within 60 days of the change. 2012 amended tax return If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 2012 amended tax return For a definition of "responsible party", see the Form 8822-B instructions. 2012 amended tax return Same-sex marriage. 2012 amended tax return  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2012 amended tax return For more information, see Revenue Ruling 2013-17, 2013-38 I. 2012 amended tax return R. 2012 amended tax return B. 2012 amended tax return 201, available at www. 2012 amended tax return irs. 2012 amended tax return gov/irb/2013-38_IRB/ar07. 2012 amended tax return html. 2012 amended tax return Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 2012 amended tax return Notice 2013-61, 2013-44 I. 2012 amended tax return R. 2012 amended tax return B. 2012 amended tax return 432, is available at www. 2012 amended tax return irs. 2012 amended tax return gov/irb/2013-44_IRB/ar10. 2012 amended tax return html. 2012 amended tax return Reminders Additional Medicare Tax withholding. 2012 amended tax return  In addition to withholding Medicare tax at 1. 2012 amended tax return 45%, you must withhold a 0. 2012 amended tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 amended tax return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2012 amended tax return Additional Medicare Tax is only imposed on the employee. 2012 amended tax return There is no employer share of Additional Medicare Tax. 2012 amended tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2012 amended tax return For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 2012 amended tax return For more information on Additional Medicare Tax, visit IRS. 2012 amended tax return gov and enter “Additional Medicare Tax” in the search box. 2012 amended tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 2012 amended tax return  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. 2012 amended tax return Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 2012 amended tax return For more information, visit IRS. 2012 amended tax return gov and enter “work opportunity tax credit” in the search box. 2012 amended tax return Outsourcing payroll duties. 2012 amended tax return  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 2012 amended tax return The employer remains responsible if the third party fails to perform any required action. 2012 amended tax return If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 2012 amended tax return gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 2012 amended tax return COBRA premium assistance credit. 2012 amended tax return  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. 2012 amended tax return For more information, see COBRA premium assistance credit under Introduction. 2012 amended tax return Compensation paid to H-2A foreign agricultural workers. 2012 amended tax return  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. 2012 amended tax return Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. 2012 amended tax return On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. 2012 amended tax return An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. 2012 amended tax return In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. 2012 amended tax return Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 2012 amended tax return These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 2012 amended tax return For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. 2012 amended tax return Additional employment tax information. 2012 amended tax return  Visit the IRS website at www. 2012 amended tax return irs. 2012 amended tax return gov/businesses and click on Employment Taxes under Businesses Topics. 2012 amended tax return For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 2012 amended tax return m. 2012 amended tax return –7:00 p. 2012 amended tax return m. 2012 amended tax return local time (Alaska and Hawaii follow Pacific time). 2012 amended tax return Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. 2012 amended tax return Disregarded entities and qualified subchapter S subsidiaries (QSubs). 2012 amended tax return  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 2012 amended tax return Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 2012 amended tax return See Regulations sections 1. 2012 amended tax return 1361-4(a)(7) and 301. 2012 amended tax return 7701-2(c)(2)(iv). 2012 amended tax return Differential wage payments. 2012 amended tax return  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. 2012 amended tax return For more information, see Publication 15 (Circular E). 2012 amended tax return Federal tax deposits must be made by electronic funds transfer. 2012 amended tax return  You must use electronic funds transfer to make all federal tax deposits. 2012 amended tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2012 amended tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2012 amended tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2012 amended tax return EFTPS is a free service provided by the Department of Treasury. 2012 amended tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2012 amended tax return For more information on making federal tax deposits, see How To Deposit in section 7. 2012 amended tax return To get more information about EFTPS or to enroll in EFTPS, visit www. 2012 amended tax return eftps. 2012 amended tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2012 amended tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2012 amended tax return Electronic filing and payment. 2012 amended tax return  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. 2012 amended tax return Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. 2012 amended tax return Spend less time and worry on taxes and more time running your business. 2012 amended tax return Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 2012 amended tax return For e-file, visit the IRS website at www. 2012 amended tax return irs. 2012 amended tax return gov/efile for additional information. 2012 amended tax return For EFTPS, visit www. 2012 amended tax return eftps. 2012 amended tax return gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. 2012 amended tax return For electronic filing of Form W-2, visit www. 2012 amended tax return socialsecurity. 2012 amended tax return gov/employer. 2012 amended tax return If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 2012 amended tax return If a valid EIN is not provided, the return or payment will not be processed. 2012 amended tax return This may result in penalties and delays in processing your return or payment. 2012 amended tax return Electronic funds withdrawal (EFW). 2012 amended tax return  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. 2012 amended tax return However, do not use EFW to make federal tax deposits. 2012 amended tax return For more information on paying your taxes using EFW, visit the IRS website at www. 2012 amended tax return irs. 2012 amended tax return gov/e-pay. 2012 amended tax return A fee may be charged to file electronically. 2012 amended tax return Credit or debit card payments. 2012 amended tax return   Employers can pay the balance due shown on Form 943 by credit or debit card. 2012 amended tax return Do not use a credit or debit card to make federal tax deposits. 2012 amended tax return For more information on paying your taxes with a credit or debit card, visit the IRS website at www. 2012 amended tax return irs. 2012 amended tax return gov/e-pay. 2012 amended tax return When you hire a new employee. 2012 amended tax return  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. 2012 amended tax return Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. 2012 amended tax return If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. 2012 amended tax return If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. 2012 amended tax return See section 1 for more information. 2012 amended tax return Eligibility for employment. 2012 amended tax return  You must verify that each new employee is legally eligible to work in the United States. 2012 amended tax return This includes completing the U. 2012 amended tax return S. 2012 amended tax return Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 2012 amended tax return You can get the form from USCIS offices or by calling 1-800-870-3676. 2012 amended tax return Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. 2012 amended tax return uscis. 2012 amended tax return gov for more information. 2012 amended tax return New hire reporting. 2012 amended tax return   You are required to report any new employee to a designated state new-hire registry. 2012 amended tax return A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. 2012 amended tax return Many states accept a copy of Form W-4 with employer information added. 2012 amended tax return Visit the Office of Child Support Enforcement's website at www. 2012 amended tax return acf. 2012 amended tax return hhs. 2012 amended tax return gov/programs/cse/newhire for more information. 2012 amended tax return Dishonored payments. 2012 amended tax return  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 2012 amended tax return The penalty is $25 or 2% of the payment, whichever is more. 2012 amended tax return However, the penalty on dishonored payments of $24. 2012 amended tax return 99 or less is an amount equal to the payment. 2012 amended tax return For example, a dishonored payment of $18 is charged a penalty of $18. 2012 amended tax return Forms in Spanish. 2012 amended tax return  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. 2012 amended tax return For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). 2012 amended tax return For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. 2012 amended tax return References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). 2012 amended tax return Information returns. 2012 amended tax return  You may be required to file information returns to report certain types of payments made during the year. 2012 amended tax return For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. 2012 amended tax return For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). 2012 amended tax return Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. 2012 amended tax return See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. 2012 amended tax return If you file 250 or more Forms W-2, you must file them electronically. 2012 amended tax return SSA will not accept Forms W-2 and W-3 filed on any magnetic media. 2012 amended tax return Information reporting customer service site. 2012 amended tax return  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. 2012 amended tax return If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). 2012 amended tax return The call site can also be reached by email at mccirp@irs. 2012 amended tax return gov. 2012 amended tax return Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. 2012 amended tax return Web-based application for an employer identification number (EIN). 2012 amended tax return  You can apply for an employer identification number (EIN) online by visiting IRS. 2012 amended tax return gov and clicking on the Apply for an EIN Online link under Tools. 2012 amended tax return When a crew leader furnishes workers to you. 2012 amended tax return  Record the crew leader's name, address, and EIN. 2012 amended tax return See sections 2 and 10. 2012 amended tax return Change of address. 2012 amended tax return  Use Form 8822-B to notify the IRS of an address change. 2012 amended tax return Do not mail form 8822-B with your employment tax return. 2012 amended tax return Ordering forms and publications. 2012 amended tax return  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. 2012 amended tax return irs. 2012 amended tax return gov/businesses. 2012 amended tax return Click on the Online Ordering for Information Returns and Employer Returns. 2012 amended tax return You can also visit www. 2012 amended tax return irs. 2012 amended tax return gov/formspubs to download other forms and publications. 2012 amended tax return Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. 2012 amended tax return Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. 2012 amended tax return socialsecurity. 2012 amended tax return gov/employer, to register for Business Services Online. 2012 amended tax return You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. 2012 amended tax return Form W-3 will be created for you based on your Forms W-2. 2012 amended tax return Tax Questions. 2012 amended tax return   If you have a tax question, check the information available on IRS. 2012 amended tax return gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 2012 amended tax return m. 2012 amended tax return –7:00 p. 2012 amended tax return m. 2012 amended tax return local time (Alaska and Hawaii follow Pacific time). 2012 amended tax return We cannot answer tax questions sent to the address provided later for comments and suggestions. 2012 amended tax return Recordkeeping. 2012 amended tax return  Keep all records of employment taxes for at least 4 years. 2012 amended tax return These should be available for IRS review. 2012 amended tax return Your records should include the following information. 2012 amended tax return Your employer identification number (EIN). 2012 amended tax return Amounts and dates of all wage, annuity, and pension payments. 2012 amended tax return Names, addresses, social security numbers, and occupations of employees and recipients. 2012 amended tax return Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. 2012 amended tax return Dates of employment for each employee. 2012 amended tax return Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. 2012 amended tax return Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). 2012 amended tax return Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. 2012 amended tax return Copies of returns filed and confirmation numbers. 2012 amended tax return Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. 2012 amended tax return If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. 2012 amended tax return If the crew leader has no permanent mailing address, record his or her present address. 2012 amended tax return Private delivery services. 2012 amended tax return  You can use certain private delivery services designated by the IRS to send tax returns and payments. 2012 amended tax return The list includes only the following. 2012 amended tax return DHL Express (DHL): DHL Same Day Service. 2012 amended tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 2012 amended tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2012 amended tax return M. 2012 amended tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. 2012 amended tax return For the IRS mailing address to use if you are using a private delivery service, go to IRS. 2012 amended tax return gov and enter "private delivery service" in the search box. 2012 amended tax return Your private delivery service can tell you how to get written proof of the mailing date. 2012 amended tax return Private delivery services cannot deliver items to P. 2012 amended tax return O. 2012 amended tax return boxes. 2012 amended tax return You must use the U. 2012 amended tax return S. 2012 amended tax return Postal Service to mail any item to an IRS P. 2012 amended tax return O. 2012 amended tax return box address. 2012 amended tax return Photographs of missing children. 2012 amended tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2012 amended tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 amended tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 amended tax return Calendar The following are important dates and responsibilities. 2012 amended tax return See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. 2012 amended tax return Also see Publication 509, Tax Calendars. 2012 amended tax return   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 2012 amended tax return A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 2012 amended tax return However, a statewide legal holiday does not delay the due date of federal tax deposits. 2012 amended tax return See Deposits on Business Days Only in section 7. 2012 amended tax return For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 2012 amended tax return S. 2012 amended tax return Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 2012 amended tax return See Private delivery services under Reminders. 2012 amended tax return By January 31 . 2012 amended tax return   File Form 943. 2012 amended tax return See section 8 for more information on Form 943. 2012 amended tax return If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 2012 amended tax return Furnish each employee with a completed Form W-2. 2012 amended tax return Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 2012 amended tax return File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 2012 amended tax return See section 10 for more information on FUTA. 2012 amended tax return If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. 2012 amended tax return File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. 2012 amended tax return If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. 2012 amended tax return By February 15. 2012 amended tax return  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. 2012 amended tax return On February 16. 2012 amended tax return  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 2012 amended tax return Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. 2012 amended tax return If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. 2012 amended tax return See section 5 for more information. 2012 amended tax return If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. 2012 amended tax return By February 28. 2012 amended tax return   File paper Forms 1099 and 1096. 2012 amended tax return File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 2012 amended tax return S. 2012 amended tax return Information Returns, with the IRS. 2012 amended tax return For electronically filed returns, see By March 31 below. 2012 amended tax return File paper Forms W-2 and W-3. 2012 amended tax return File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. 2012 amended tax return For electronically filed returns, see By March 31 next. 2012 amended tax return By March 31. 2012 amended tax return   File electronic Forms W-2 and 1099. 2012 amended tax return File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 2012 amended tax return For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. 2012 amended tax return socialsecurity. 2012 amended tax return gov/employer. 2012 amended tax return For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. 2012 amended tax return By April 30, July 31, October 31, and January 31. 2012 amended tax return   Deposit FUTA taxes. 2012 amended tax return Deposit FUTA tax if the undeposited amount is over $500. 2012 amended tax return Before December 1. 2012 amended tax return  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. 2012 amended tax return Introduction This publication is for employers of agricultural workers (farmworkers). 2012 amended tax return It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). 2012 amended tax return Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. 2012 amended tax return If you have nonfarm employees, see Publication 15 (Circular E). 2012 amended tax return If you have employees in the U. 2012 amended tax return S. 2012 amended tax return Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). 2012 amended tax return Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. 2012 amended tax return Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. 2012 amended tax return Comments and suggestions. 2012 amended tax return   We welcome your comments about this publication and your suggestions for future editions. 2012 amended tax return   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. 2012 amended tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 amended tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 amended tax return   You can also send us comments from www. 2012 amended tax return irs. 2012 amended tax return gov/formspubs. 2012 amended tax return Click on More Information and then click on Comment on Tax Forms and Publications. 2012 amended tax return   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 2012 amended tax return COBRA premium assistance credit. 2012 amended tax return   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. 2012 amended tax return COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. 2012 amended tax return Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). 2012 amended tax return Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. 2012 amended tax return Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. 2012 amended tax return For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. 2012 amended tax return   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. 2012 amended tax return For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. 2012 amended tax return   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. 2012 amended tax return The assistance for the coverage can last up to 15 months. 2012 amended tax return   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. 2012 amended tax return For more information, see Notice 2009-27, 2009-16 I. 2012 amended tax return R. 2012 amended tax return B. 2012 amended tax return 838, available at www. 2012 amended tax return irs. 2012 amended tax return gov/irb/2009-16_irb/ar09. 2012 amended tax return html. 2012 amended tax return   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. 2012 amended tax return   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. 2012 amended tax return The reimbursement is made through a credit against the employer's employment tax liabilities. 2012 amended tax return For information on how to claim the credit, see the Instructions for Form 943. 2012 amended tax return The credit is treated as a deposit made on the first day of the return period. 2012 amended tax return In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. 2012 amended tax return In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. 2012 amended tax return   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. 2012 amended tax return Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. 2012 amended tax return In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. 2012 amended tax return In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. 2012 amended tax return Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. 2012 amended tax return Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. 2012 amended tax return A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. 2012 amended tax return   For more information, visit IRS. 2012 amended tax return gov and enter “COBRA” in the search box. 2012 amended tax return Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   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Contact My Local Office in Oregon

Face-to-face Tax Help

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* 
Bend 

250 NW Franklin Ave.
Bend, OR  97701

Monday-Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(541) 706-5732
Eugene 211 E 7th           
Eugene, OR 97401

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(541) 342-8766
Medford 960 Ellendale Dr.
Medford, OR 97504

Monday-Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:30 p.m.)

 

Services Provided

(541) 282-1350
Portland 1220 SW Third Ave.
Portland, OR  97204
 

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(503) 265-3501
Salem

1660 Oak St. S.E.
Salem, OR  97301

Monday-Friday 8:30 a.m.- 4:30 p.m.

 

Services Provided

(503) 587-3101

* 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 (503) 265-3591 in the Portland area 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
100 SW Main Street, MS 0180
Portland, OR 97204

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 2012 Amended Tax Return

2012 amended tax return Internal Revenue Bulletin:  2009-17  April 27, 2009  Rev. 2012 amended tax return Proc. 2012 amended tax return 2009-24 Table of Contents SECTION 1. 2012 amended tax return PURPOSE SECTION 2. 2012 amended tax return BACKGROUND SECTION 3. 2012 amended tax return SCOPE SECTION 4. 2012 amended tax return APPLICATION. 2012 amended tax return 01 In General. 2012 amended tax return . 2012 amended tax return 02 Limitations on Depreciation Deductions for Certain Automobiles. 2012 amended tax return . 2012 amended tax return 03 Inclusions in Income of Lessees of Passenger Automobiles. 2012 amended tax return SECTION 5. 2012 amended tax return EFFECTIVE DATE SECTION 6. 2012 amended tax return DRAFTING INFORMATION SECTION 1. 2012 amended tax return PURPOSE . 2012 amended tax return 01 This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2009, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2009, including a separate table of inclusion amounts for lessees of trucks and vans. 2012 amended tax return . 2012 amended tax return 02 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. 2012 amended tax return SECTION 2. 2012 amended tax return BACKGROUND . 2012 amended tax return 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year that the passenger automobile is placed in service by the taxpayer and each succeeding year. 2012 amended tax return Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. 2012 amended tax return The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. 2012 amended tax return This change reflects the higher rate of price inflation that trucks and vans have been subject to since 1988. 2012 amended tax return . 2012 amended tax return 02 Section 168(k)(1)(A) provides a 50 percent additional first year depreciation deduction for certain new property acquired by a taxpayer after December 31, 2007, and before January 1, 2010, if no written binding contract for the acquisition of the property existed before January 1, 2008. 2012 amended tax return Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A) by $8,000 for passenger automobiles to which the 50 percent additional first year depreciation deduction applies. 2012 amended tax return . 2012 amended tax return 03 Section 168(k)(2)(D)(i) provides that the 50 percent additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). 2012 amended tax return Section 168(k)(2)(D)(iii) permits a taxpayer to elect to not claim the 50 percent additional first year depreciation deduction for any class of property. 2012 amended tax return Section 168(k)(4) permits a corporation to elect to not claim the 50 percent additional first year depreciation deduction for all eligible qualified property (that is extension property or that is not extension property, as applicable) and instead to increase the business credit limitation under § 38(c) or the alternative minimum tax credit limitation under § 53(c). 2012 amended tax return Accordingly, this revenue procedure provides tables for passenger automobiles for which the 50 percent additional depreciation deduction applies and tables for passenger automobiles for which the 50 percent additional first year depreciation deduction does not apply, including passenger automobiles in a class of property for which the taxpayer “elects out” of the 50 percent additional first year depreciation deduction or passenger automobiles that are eligible qualified property to which the § 168(k)(4) election applies. 2012 amended tax return . 2012 amended tax return 04 For leased passenger automobiles, § 280F(c) requires a reduction in the deduction allowed to the lessee of the passenger automobile. 2012 amended tax return The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. 2012 amended tax return Under § 1. 2012 amended tax return 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. 2012 amended tax return One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. 2012 amended tax return Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. 2012 amended tax return SECTION 3. 2012 amended tax return SCOPE . 2012 amended tax return 01 The limitations on depreciation deductions in section 4. 2012 amended tax return 02(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2009, and continue to apply for each taxable year that the passenger automobile remains in service. 2012 amended tax return . 2012 amended tax return 02 The tables in section 4. 2012 amended tax return 03 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2009. 2012 amended tax return Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. 2012 amended tax return See Rev. 2012 amended tax return Proc. 2012 amended tax return 2002-14, 2002-1 C. 2012 amended tax return B. 2012 amended tax return 450, for passenger automobiles first leased before January 1, 2003, Rev. 2012 amended tax return Proc. 2012 amended tax return 2003-75, 2003-2 C. 2012 amended tax return B. 2012 amended tax return 1018, for passenger automobiles first leased during calendar year 2003, Rev. 2012 amended tax return Proc. 2012 amended tax return 2004-20, 2004-1 C. 2012 amended tax return B. 2012 amended tax return 642, for passenger automobiles first leased during calendar year 2004, Rev. 2012 amended tax return Proc. 2012 amended tax return 2005-13, 2005-1 C. 2012 amended tax return B. 2012 amended tax return 759, for passenger automobiles first leased during calendar year 2005, Rev. 2012 amended tax return Proc. 2012 amended tax return 2006-18, 2006-1 C. 2012 amended tax return B. 2012 amended tax return 645, for passenger automobiles first leased during calendar year 2006, Rev. 2012 amended tax return Proc. 2012 amended tax return 2007-30, 2007-1 C. 2012 amended tax return B. 2012 amended tax return 1104, for passenger automobiles first leased during calendar year 2007, and Rev. 2012 amended tax return Proc. 2012 amended tax return 2008-22, 2008-12 I. 2012 amended tax return R. 2012 amended tax return B. 2012 amended tax return 658, for passenger automobiles first leased during calendar year 2008. 2012 amended tax return SECTION 4. 2012 amended tax return APPLICATION . 2012 amended tax return 01 In General. 2012 amended tax return (1) Limitations on depreciation deductions for certain automobiles. 2012 amended tax return The limitations on depreciation deductions for passenger automobiles placed in service by the taxpayer for the first time during calendar year 2009 are in Tables 1 through 4 in section 4. 2012 amended tax return 02(2) of this revenue procedure. 2012 amended tax return (2) Inclusions in income of lessees of passenger automobiles. 2012 amended tax return A taxpayer first leasing a passenger automobile during calendar year 2009 must determine the inclusion amount that is added to gross income using Tables 5 and 6 in section 4. 2012 amended tax return 03 of this revenue procedure. 2012 amended tax return In addition, the taxpayer must follow the procedures of § 1. 2012 amended tax return 280F-7(a). 2012 amended tax return . 2012 amended tax return 02 Limitations on Depreciation Deductions for Certain Automobiles. 2012 amended tax return (1) Amount of the inflation adjustment. 2012 amended tax return (a) Passenger automobiles (other than trucks or vans). 2012 amended tax return Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. 2012 amended tax return The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. 2012 amended tax return The new car component of the CPI was 115. 2012 amended tax return 2 for October 1987 and 134. 2012 amended tax return 837 for October 2008. 2012 amended tax return The October 2008 index exceeded the October 1987 index by 19. 2012 amended tax return 637. 2012 amended tax return The Internal Revenue Service has, therefore, determined that the automobile price inflation adjustment for 2009 for passenger automobiles (other than trucks and vans) is 17. 2012 amended tax return 05 percent (19. 2012 amended tax return 637/115. 2012 amended tax return 2 x 100%). 2012 amended tax return This adjustment is applicable to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2009. 2012 amended tax return The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. 2012 amended tax return 1705, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2009. 2012 amended tax return (b) Trucks and vans. 2012 amended tax return To determine the dollar limitations applicable to trucks and vans first placed in service during calendar year 2009, the new truck component of the CPI is used instead of the new car component. 2012 amended tax return The new truck component of the CPI was 112. 2012 amended tax return 4 for October 1987 and 133. 2012 amended tax return 640 for October 2008. 2012 amended tax return The October 2008 index exceeded the October 1987 index by 21. 2012 amended tax return 24. 2012 amended tax return The Service has, therefore, determined that the automobile price inflation adjustment for 2009 for trucks and vans is 18. 2012 amended tax return 90 percent (21. 2012 amended tax return 24/112. 2012 amended tax return 4 x 100%). 2012 amended tax return This adjustment is applicable to all trucks and vans that are first placed in service in calendar year 2009. 2012 amended tax return The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. 2012 amended tax return 1890, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to trucks and vans. 2012 amended tax return (2) Amount of the limitation. 2012 amended tax return For passenger automobiles placed in service by the taxpayer in calendar year 2009, Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year. 2012 amended tax return Use Table 1 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a passenger automobile (other than a truck or van) in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a passenger automobile that is eligible qualified property to which the § 168(k)(4) election applies. 2012 amended tax return Use Table 2 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. 2012 amended tax return Use Table 3 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a truck or van in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a truck or van that is eligible qualified property to which the § 168(k)(4) election applies. 2012 amended tax return Use Table 4 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. 2012 amended tax return REV. 2012 amended tax return PROC. 2012 amended tax return 2009-24 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $2,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. 2012 amended tax return PROC. 2012 amended tax return 2009-24 TABLE 2 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $10,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. 2012 amended tax return PROC. 2012 amended tax return 2009-24 TABLE 3 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. 2012 amended tax return PROC. 2012 amended tax return 2009-24 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 . 2012 amended tax return 03 Inclusions in Income of Lessees of Passenger Automobiles. 2012 amended tax return The inclusion amounts for passenger automobiles first leased in calendar year 2009 are calculated under the procedures described in § 1. 2012 amended tax return 280F-7(a). 2012 amended tax return Lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure in applying these procedures, while lessees of trucks and vans should use Table 6 of this revenue procedure. 2012 amended tax return REV. 2012 amended tax return PROC. 2012 amended tax return 2009-24 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 9 19 28 34 38 19,000 19,500 10 21 32 38 43 19,500 20,000 11 24 36 42 48 20,000 20,500 12 27 39 46 54 20,500 21,000 13 29 43 51 58 21,000 21,500 15 31 47 55 64 21,500 22,000 16 34 50 60 68 22,000 23,000 17 38 56 66 76 23,000 24,000 20 42 64 75 86 24,000 25,000 22 47 71 84 96 25,000 26,000 24 52 78 93 107 26,000 27,000 26 58 85 101 117 27,000 28,000 29 62 93 110 127 28,000 29,000 31 67 100 119 138 29,000 30,000 33 72 108 128 147 30,000 31,000 35 77 115 137 157 31,000 32,000 38 82 122 146 167 32,000 33,000 40 87 129 155 178 33,000 34,000 42 92 137 163 188 34,000 35,000 44 97 144 172 199 35,000 36,000 47 102 151 181 208 36,000 37,000 49 107 159 189 219 37,000 38,000 51 112 166 199 228 38,000 39,000 53 117 173 208 239 39,000 40,000 56 122 180 216 250 40,000 41,000 58 127 188 225 259 41,000 42,000 60 132 195 234 269 42,000 43,000 62 137 203 242 280 43,000 44,000 65 141 210 252 290 44,000 45,000 67 146 218 260 300 45,000 46,000 69 151 225 269 311 46,000 47,000 71 157 232 278 320 47,000 48,000 74 161 240 286 331 48,000 49,000 76 166 247 296 340 49,000 50,000 78 171 255 304 351 50,000 51,000 80 176 262 313 361 51,000 52,000 83 181 269 322 371 52,000 53,000 85 186 276 331 381 53,000 54,000 87 191 284 339 392 54,000 55,000 89 196 291 349 401 55,000 56,000 92 201 298 357 412 56,000 57,000 94 206 306 365 423 57,000 58,000 96 211 313 375 432 58,000 59,000 98 216 320 384 442 59,000 60,000 101 221 327 393 452 60,000 62,000 104 228 339 406 467 62,000 64,000 109 238 353 424 488 64,000 66,000 113 248 368 441 509 66,000 68,000 118 258 382 459 529 68,000 70,000 122 268 397 476 550 70,000 72,000 127 277 413 493 570 72,000 74,000 131 288 427 511 590 74,000 76,000 136 297 442 529 610 76,000 78,000 140 307 457 546 631 78,000 80,000 145 317 471 564 651 80,000 85,000 152 335 497 595 686 85,000 90,000 164 359 534 639 737 90,000 95,000 175 384 570 683 789 95,000 100,000 186 409 607 727 839 100,000 110,000 203 446 662 793 916 110,000 120,000 226 495 736 881 1,018 120,000 130,000 248 545 809 970 1,119 130,000 140,000 271 594 883 1,058 1,220 140,000 150,000 293 644 956 1,146 1,322 150,000 160,000 316 693 1,030 1,234 1,424 160,000 170,000 338 743 1,103 1,322 1,526 170,000 180,000 361 792 1,177 1,410 1,628 180,000 190,000 383 842 1,250 1,498 1,730 190,000 200,000 406 891 1,324 1,586 1,831 200,000 210,000 428 941 1,397 1,675 1,932 210,000 220,000 451 990 1,471 1,762 2,035 220,000 230,000 473 1,040 1,544 1,851 2,136 230,000 240,000 496 1,089 1,618 1,939 2,238 240,000 And up 518 1,139 1,691 2,027 2,340 REV. 2012 amended tax return PROC. 2012 amended tax return 2009-24 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Electric Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th and Later $18,500 $19,000 8 17 25 30 35 19,000 19,500 9 19 29 35 40 19,500 20,000 10 22 33 38 45 20,000 20,500 11 25 36 43 50 20,500 21,000 12 27 40 48 55 21,000 21,500 13 30 43 52 60 21,500 22,000 15 32 47 56 66 22,000 23,000 16 36 52 64 72 23,000 24,000 18 41 60 72 83 24,000 25,000 21 45 68 81 93 25,000 26,000 23 50 75 90 103 26,000 27,000 25 56 82 98 114 27,000 28,000 27 61 89 107 124 28,000 29,000 30 65 97 116 134 29,000 30,000 32 70 104 125 144 30,000 31,000 34 75 112 134 154 31,000 32,000 36 80 119 143 164 32,000 33,000 39 85 126 151 175 33,000 34,000 41 90 134 160 184 34,000 35,000 43 95 141 169 195 35,000 36,000 45 100 148 178 205 36,000 37,000 48 105 155 187 215 37,000 38,000 50 110 163 195 226 38,000 39,000 52 115 170 204 236 39,000 40,000 55 120 177 213 246 40,000 41,000 57 125 185 221 256 41,000 42,000 59 130 192 231 266 42,000 43,000 61 135 199 240 276 43,000 44,000 64 139 207 249 286 44,000 45,000 66 144 215 257 296 45,000 46,000 68 149 222 266 307 46,000 47,000 70 155 229 274 317 47,000 48,000 73 159 237 283 327 48,000 49,000 75 164 244 292 338 49,000 50,000 77 169 251 301 348 50,000 51,000 79 174 259 310 357 51,000 52,000 82 179 266 318 368 52,000 53,000 84 184 273 328 378 53,000 54,000 86 189 281 336 388 54,000 55,000 88 194 288 345 399 55,000 56,000 91 199 295 354 408 56,000 57,000 93 204 302 363 419 57,000 58,000 95 209 310 371 429 58,000 59,000 97 214 317 381 439 59,000 60,000 100 219 324 389 450 60,000 62,000 103 226 336 402 465 62,000 64,000 107 236 351 420 485 64,000 66,000 112 246 365 438 505 66,000 68,000 116 256 380 455 526 68,000 70,000 121 266 394 473 546 70,000 72,000 125 276 409 491 566 72,000 74,000 130 286 423 509 586 74,000 76,000 134 296 438 526 607 76,000 78,000 139 305 454 543 627 78,000 80,000 143 316 467 561 648 80,000 85,000 151 333 493 592 684 85,000 90,000 163 357 531 635 735 90,000 95,000 174 382 567 680 785 95,000 100,000 185 407 604 724 836 100,000 110,000 202 444 659 790 912 110,000 120,000 225 493 733 878 1,014 120,000 130,000 247 543 806 966 1,116 130,000 140,000 270 592 880 1,054 1,218 140,000 150,000 292 642 953 1,143 1,319 150,000 160,000 315 691 1,027 1,230 1,421 160,000 170,000 337 741 1,100 1,319 1,522 170,000 180,000 360 790 1,174 1,407 1,624 180,000 190,000 382 840 1,247 1,495 1,726 190,000 200,000 405 889 1,321 1,583 1,828 200,000 210,000 427 939 1,394 1,671 1,930 210,000 220,000 450 988 1,468 1,759 2,031 220,000 230,000 472 1,038 1,541 1,847 2,134 230,000 240,000 495 1,087 1,615 1,935 2,235 240,000 and up 517 1,137 1,688 2,024 2,336 SECTION 5. 2012 amended tax return EFFECTIVE DATE This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by a taxpayer during calendar year 2009, and to leased passenger automobiles that are first leased by a taxpayer during calendar year 2009. 2012 amended tax return SECTION 6. 2012 amended tax return DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. 2012 amended tax return Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). 2012 amended tax return For further information regarding this revenue procedure, contact Mr. 2012 amended tax return Harvey at (202) 622-4930 (not a toll-free call). 2012 amended tax return Prev  Up 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