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Topic 607 - Adoption Credit and Adoption Assistance Programs

Tax benefits for adoption include both a tax credit for qualified adoption expenses paid to adopt an eligible child and an exclusion for employer-provided adoption assistance. For tax years 1997 through 2009, the credit is nonrefundable. For 2010 and 2011, the credit is refundable. For tax years after 2011 the credit is nonrefundable. For 2013 the credit has a maximum amount (dollar limitation) of $12,970 per child.

Qualified adoption expenses

For both the credit and the exclusion, qualified adoption expenses, defined in section 23(d)(1) of the Code, include reasonable and necessary adoption fees, court costs, attorney fees, traveling expenses (including amounts spent for meals and lodging while away from home) and other expenses that are directly related to and for the principal purpose of the legal adoption of an eligible child. An eligible child must be under the age of 18, or be physically or mentally incapable of caring for him- or herself.

Qualified adoption expenses do not include expenses that a taxpayer pays to adopt the child of the taxpayer's spouse. Qualified adoption expenses include expenses incurred by a registered domestic partner who lives in a state that allows same-sex second parent or co-parent to adopt his or her partner’s child.

Income and dollar limitations

The credit and exclusion are each subject to an income limitation and a dollar limitation. The income limit on the adoption credit or exclusion is based on your modified adjusted gross income (MAGI). For tax year 2013, the MAGI phaseout begins at $194,580 and ends at $234,580. Thus, if your MAGI is below $194,580 for 2013, your credit or exclusion will not be affected by the MAGI phaseout but, if your MAGI for 2013 is above $234,580, your credit or exclusion will be zero. If your MAGI for 2013 falls between $194,580 and $234,580, your credit or exclusion will be reduced.

The credit and exclusion are each limited to a specific dollar amount ($12,970 for tax year 2013) for each effort to adopt an eligible child. The dollar limit for a particular year must be reduced by the amount of qualified adoption expenses used in the previous years for the same adoption effort. For example, if you claimed a $3,000 credit in connection with a domestic adoption in 2012 and paid an additional $12,970 of qualified adoption expenses in 2013 (when the adoption became final), the maximum credit you can claim in 2013 is $9,970 ($12,970 dollar limit, less $3,000 of qualified adoption expenses claimed in 2012).

The dollar limitation applies separately to both the credit and the exclusion, and you may be able to claim both the credit and the exclusion for qualified expenses paid in adopting an eligible child. However, any allowable exclusion must be claimed before any allowable credit is claimed. Any exclusion of expenses reduces the amount of qualified adoption expenses available for the credit, and you cannot claim both a credit and an exclusion for the same expenses. Examples 1, 2, and 3 illustrate these rules.

Example 1. In 2013 the following events occur: (a) You pay $12,970 of qualified adoption expenses in connection with an adoption of an eligible child; (b) your employer reimburses you for $2,970 of those expenses; and (3) the adoption becomes final. Your MAGI for 2013 is less than $194,580. Assuming all other requirements are met, you can exclude $2,970 from your gross income for 2013. However, the expenses allowable for the adoption credit are limited to $10,000 ($12,970 total expenses paid, less $2,970 employer reimbursement).

Example 2. The facts are the same as in Example 1, except that you pay $17,970 of qualified adoption expenses and your employer reimburses you for $5,000 of those expenses. Assuming all other requirements are met, you can exclude $5,000 from your gross income for 2013 and claim a $12,970 adoption credit ($17,970 total expenses paid, less $5,000 employer reimbursement).

Example 3. The facts are the same as in Example 1, except that you pay $30,000 of qualified adoption expenses and your employer reimburses you for $12,970 of those expenses. Assuming all other requirements are met, you can exclude $12,970 from your gross income for 2013. You can also claim a credit of $12,970. The remaining $4,060 of expenses ($30,000 total expenses paid, less $12,970 dollar-limited exclusion, less $12,970 dollar-limited credit) cannot be used for either the exclusion or the adoption credit.

Timing rules: When can you claim the credit?

The tax years for which you can claim the credit depend on when the expenses are paid, whether the adoption is domestic or foreign, and whether the adoption has been finalized. Generally, the credit is allowable whether the adoption is domestic or foreign. A domestic adoption is the adoption of a U.S. child (an eligible child who is a citizen or resident of the U.S. or its possessions before the adoption effort begins). A foreign adoption is the adoption of an eligible child who is not yet a citizen or resident of the U.S. or its possessions before the adoption effort begins.

In domestic adoptions, qualified adoption expenses paid before the year the adoption becomes final are allowable as a credit for the tax year following the year of payment (and the credit is allowable even if the adoption is never finalized). For a foreign adoption, however, qualified adoption expenses are allowable as a credit only if the adoption has been finalized. Qualified adoption expenses paid before and during the year when a foreign adoption is finalized are allowable as a credit for the year when it becomes final. Once an adoption becomes final, qualified adoption expenses paid during or after the year of finality are allowable as a credit for the year of payment, whether the adoption is foreign or domestic.

As a result of these timing rules, a taxpayer may sometimes claim a credit for both prior-year and current-year qualified adoption expenses in the year of finality. Example 4 illustrates them.

Example 4. An adoptive parent pays qualified adoption expenses of $3,000 in 2011, $4,000 in 2012, and $5,000 in 2013. In 2013, the adoption becomes final.

If the adoption was domestic, the adoptive parent may claim the $3,000 of expenses paid in 2011 as a credit on the parent’s 2012 tax return. The adoptive parent claims both the $4,000 paid in 2012 and the $5,000 paid in 2013 as a credit on the parent’s 2013 tax return. The $4,000 credit is claimed on the 2013 return because 2013 is the year after the year in which the $4,000 was paid, and the $5,000 is claimed on the 2013 return because 2013 is the year when the adoption becomes final. Since the adoption credit is nonrefundable for tax years ending after December 31, 2011, the $9,000 claimed on the 2013 tax return can be used to reduce any tax liability owed for 2013, and the excess, if any, will carry forward to the next year.

If the adoption was foreign, the adoptive parent claims all $12,000 in qualified adoption expenses ($3,000 paid in 2011, $4,000 paid in 2012, and $5,000 in 2013) on the adoptive parent’s 2013 tax return because 2013 is the year when the adoption becomes final.

Adoption of U.S. children who have been determined by a state to have special needs

In the case of an adoption of a U.S. child that a state has determined has special needs, you may be eligible for the maximum amount of credit or exclusion for the year of finality, even if you paid no qualified adoption expenses. A child is considered to have special needs for purposes of the adoption credit if all of the following conditions are met:

  1. The child was a U.S. citizen or resident when the adoption effort began;
  2. A state determines that the child cannot or should not be returned to his or her parent's home; and
  3. A state determines that the child probably will not be adopted unless assistance is provided to the adoptive family.

The definition of "children with special needs" for purposes of the adoption credit is narrower than the definitions of "children with special needs" for other purposes. For purposes of the adoption credit, foreign children are not considered special needs. Additionally, many U.S. children who have disabilities are not considered special needs for the purposes of the adoption credit. Generally, special needs adoptions are the adoptions of children whom the state's child welfare agency considers difficult to place for adoption.

Filing status

There are five filing statuses:

  • Single
  • Married filing jointly
  • Married filing separately
  • Head of household, and
  • Qualifying widow(er) with dependent child

If you file a return as single or as a qualifying widow(er) with dependent child, you are eligible to claim the adoption credit or the exclusion. Generally, if you are married, you must file a joint return to claim the adoption credit or exclusion. However, a married individual who is considered to be unmarried for tax purposes, as well as a single individual, may be eligible to file as head of household under some circumstances. If you file as head of household, you are eligible to claim the adoption credit or the exclusion. For more information on filing status, see Publication 501, Exemptions, Standard Deductions, and Filing Information.

If your filing status is married filing separately in the year when particular qualified adoption expenses are first allowable, you are ineligible to claim the credit or exclusion for the particular expenses. In order to claim the credit or exclusion, you may need to amend your return to change your filing status to "married filing jointly" within the period of limitations. Example 5 illustrates this rule.

Example 5. Husband and wife pay qualified adoption expenses of $3,000 in 2011, $4,000 in 2012, and $5,000 in 2013 in connection with a domestic adoption. In 2013, the adoption becomes final. Husband and wife file their 2011 and 2012 returns using the married filing separately filing status, but change their filing status to married filing jointly when filing their 2013 return.

Husband and wife’s filing status for 2011 is irrelevant for purposes of the adoption credit because the $3,000 of qualified adoption expenses that they paid in 2011 are not first allowable until 2012. But because husband and wife’s filing status for 2012 is married filing separately, they cannot claim the $3,000 of qualified adoption expenses that they paid in 2011. However, the $9,000 of qualified adoption expenses first allowable in 2013 ($4,000 paid in 2012, plus $5,000 paid in 2013) can be claimed on the 2013 tax return because husband and wife’s filing status for 2013 is married filing jointly.

Form 8839 and instructions

To claim the credit or exclusion, complete Form 8839 (PDF), Qualified Adoption Expenses, and attach the form to your Form 1040 (PDF) or Form 1040NR (PDF).

There is no longer a requirement to attach the adoption documentation with your tax return. However, documentation must be kept as part of your records.

The IRS encourages taxpayers to e-file their Federal income tax returns. The 2013 Form 8839 can be e-filed. Consequently, taxpayers who e-file their tax returns do not need to print and mail completed forms to the IRS.

Page Last Reviewed or Updated: December 12, 2013

The Amend State Taxes

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Amend state taxes W-2, Form W-2. Amend state taxes W-4, Reminders, New hire reporting. Amend state taxes , Form W-4. Amend state taxes W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. Amend state taxes Free tax services, How To Get Tax Help, Free help with your tax return. Amend state taxes Fuel tax credit or refund, Fuel tax credit and refund. Amend state taxes , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). Amend state taxes , Cost related to gifts. Amend state taxes , Property Received as a Gift, Gift. Amend state taxes Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. Amend state taxes Gross profit percentage, Gross profit percentage. Amend state taxes Gross profit, defined, Gross profit. Amend state taxes Guarantee, Debt not payable on demand. Amend state taxes H Health insurance deduction, Self-employed health insurance deduction. Amend state taxes Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. Amend state taxes Holding period, Holding period. Amend state taxes Horticultural structure, Horticultural structure. Amend state taxes I Illegal irrigation subsidy, Illegal federal irrigation subsidy. Amend state taxes Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. Amend state taxes , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. Amend state taxes Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. Amend state taxes Inherited property, Inherited Property Insolvency, Insolvency. Amend state taxes Installment sales, Form 6252. Amend state taxes Electing out, Electing out of the installment method. Amend state taxes Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. Amend state taxes Unstated interest, Unstated interest. Amend state taxes Insurance, Insurance, Self-employed health insurance deduction. Amend state taxes Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. Amend state taxes Unstated, Unstated interest. Amend state taxes Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. Amend state taxes Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. Amend state taxes , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. Amend state taxes Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. Amend state taxes Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. Amend state taxes Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. Amend state taxes Prepaid farm supplies, Deduction limit. Amend state taxes Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. Amend state taxes Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. Amend state taxes Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. Amend state taxes Casualty and theft losses, Livestock or produce bought for resale. Amend state taxes Crop shares, Crop shares you use to feed livestock. Amend state taxes Depreciation, Livestock. Amend state taxes Diseased, Diseased livestock. Amend state taxes Feed assistance, Feed Assistance and Payments Immature, Immature livestock. Amend state taxes Losses, Loss of livestock. Amend state taxes , Livestock Purchased, Purchased livestock. Amend state taxes Raised, Raised livestock. Amend state taxes Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. Amend state taxes Used in a farm business, Livestock used in farm business. Amend state taxes Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Amend state taxes Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. Amend state taxes Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. Amend state taxes Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. Amend state taxes Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. Amend state taxes Lost property, Mislaid or lost property. Amend state taxes M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Amend state taxes Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. Amend state taxes Nontaxable transfer, Property acquired in a nontaxable transfer. Amend state taxes Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. Amend state taxes Membership fees, Club dues and membership fees. Amend state taxes Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. Amend state taxes Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. Amend state taxes Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. Amend state taxes Nontaxable transfer, Property acquired in a nontaxable transfer. Amend state taxes Percentage tables, Rules for using the tables. Amend state taxes Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. Amend state taxes Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. Amend state taxes Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. Amend state taxes P Partners, limited, Limited partner. Amend state taxes Partners, retired, Retired partner. Amend state taxes Partners, Spouse, Business Owned and Operated by Spouses. Amend state taxes Partnership, Partnership income or loss. Amend state taxes Passenger automobile, Passenger automobiles. Amend state taxes Pasture income, Pasture income and rental. Amend state taxes Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. Amend state taxes Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. Amend state taxes Extends useful life, Prepayment. Amend state taxes Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. Amend state taxes Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. Amend state taxes Received for services, Property received for services. Amend state taxes Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. Amend state taxes Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. Amend state taxes Section 1255, Section 1255 property. Amend state taxes Tangible personal, Tangible personal property. Amend state taxes Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. Amend state taxes Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. Amend state taxes Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. Amend state taxes Basis reductions, Recapture of basis reductions. Amend state taxes Certain depreciation, Recapture of certain depreciation. Amend state taxes Cost-sharing payments, Recapture. Amend state taxes Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. Amend state taxes Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. Amend state taxes Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. Amend state taxes Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. Amend state taxes , Reforestation Costs Refund Deduction taken, Refund or reimbursement. Amend state taxes Fuel tax, Fuel tax credit and refund. Amend state taxes , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. Amend state taxes , Casualties and Thefts, Insurance and other reimbursements. Amend state taxes Deduction taken, Refund or reimbursement. Amend state taxes Expenses, Reimbursed expenses. Amend state taxes Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. Amend state taxes Reforestation expenses, Qualifying costs. Amend state taxes To employees, Reimbursements to employees. Amend state taxes Related persons, Special rule for related persons. Amend state taxes , Losses from sales or exchanges between related persons. Amend state taxes , Special rules for related persons. Amend state taxes , Like-kind exchanges between related persons. Amend state taxes , Sale to a related person. Amend state taxes , Buying replacement property from a related person. Amend state taxes , Related persons. Amend state taxes Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. Amend state taxes Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. Amend state taxes Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. Amend state taxes , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. Amend state taxes S Sale of home, Sale of your home. Amend state taxes Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. Amend state taxes Self-employed health insurance deduction, Self-employed health insurance deduction. Amend state taxes Self-employment tax Community property, Community property. Amend state taxes Deduction, Deduction for employer-equivalent portion of self-employment tax. Amend state taxes How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. Amend state taxes Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. Amend state taxes Share farming, Share farmer. Amend state taxes Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. Amend state taxes Selling price Defined, Selling price. Amend state taxes Reduced, Selling price reduced. Amend state taxes Settlement costs (fees), Settlement costs. Amend state taxes Social security and Medicare Credits of coverage, Earning credits in 2013. Amend state taxes Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. Amend state taxes Software, computer, Computer software. Amend state taxes Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. Amend state taxes Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. Amend state taxes Start-up costs for businesses, Business start-up and organizational costs. Amend state taxes Suggestions for publication, Comments and suggestions. Amend state taxes T Tangible personal property, Tangible personal property. Amend state taxes Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. Amend state taxes Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. Amend state taxes Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. Amend state taxes General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. Amend state taxes State and local general sales, State and local general sales taxes. Amend state taxes Withholding, Federal income tax withholding. Amend state taxes , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. Amend state taxes Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. Amend state taxes Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. Amend state taxes , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. Amend state taxes TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. Amend state taxes Unstated interest, Unstated interest. Amend state taxes W Wages and salaries, Wages and salaries. Amend state taxes Water conservation, Conservation Expenses Water well, Water well. Amend state taxes , Water wells. Amend state taxes Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. Amend state taxes Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications