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Amended Federal Tax Form

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Amended Federal Tax Form

Amended federal tax form 2. Amended federal tax form   Accounting Periods and Methods Table of Contents Introduction Useful Items - You may want to see: Accounting Periods Accounting MethodsCash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Introduction You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. Amended federal tax form Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Amended federal tax form Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Amended federal tax form Accounting Periods When preparing a statement of income and expenses (generally your income tax return), you must use your books and records for a specific interval of time called an accounting period. Amended federal tax form The annual accounting period for your income tax return is called a tax year. Amended federal tax form You can use one of the following tax years. Amended federal tax form A calendar tax year. Amended federal tax form A fiscal tax year. Amended federal tax form Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Amended federal tax form A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Amended federal tax form Calendar tax year. Amended federal tax form   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Amended federal tax form   You must adopt the calendar tax year if any of the following apply. Amended federal tax form You do not keep books. Amended federal tax form You have no annual accounting period. Amended federal tax form Your present tax year does not qualify as a fiscal year. Amended federal tax form Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Amended federal tax form   If you filed your first income tax return using the calendar tax year and you later begin business as a sole proprietor, you must continue to use the calendar tax year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. Amended federal tax form For more information, see Change in tax year, later. Amended federal tax form   If you adopt the calendar tax year, you must maintain your books and records and report your income and expenses for the period from January 1 through December 31 of each year. Amended federal tax form Fiscal tax year. Amended federal tax form   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Amended federal tax form A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. Amended federal tax form   If you adopt a fiscal tax year, you must maintain your books and records and report your income and expenses using the same tax year. Amended federal tax form   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Amended federal tax form Change in tax year. Amended federal tax form   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Amended federal tax form See the Instructions for Form 1128 for exceptions. Amended federal tax form If you qualify for an automatic approval request, a user fee is not required. Amended federal tax form If you do not qualify for automatic approval, a ruling must be requested. Amended federal tax form See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Amended federal tax form Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Amended federal tax form Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Amended federal tax form You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Amended federal tax form After that, if you want to change your accounting method, you must generally get IRS approval. Amended federal tax form See Change in Accounting Method, later. Amended federal tax form Kinds of methods. Amended federal tax form   Generally, you can use any of the following accounting methods. Amended federal tax form Cash method. Amended federal tax form An accrual method. Amended federal tax form Special methods of accounting for certain items of income and expenses. Amended federal tax form Combination method using elements of two or more of the above. Amended federal tax form You must use the same accounting method to figure your taxable income and to keep your books. Amended federal tax form Also, you must use an accounting method that clearly shows your income. Amended federal tax form Business and personal items. Amended federal tax form   You can account for business and personal items under different accounting methods. Amended federal tax form For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Amended federal tax form Two or more businesses. Amended federal tax form   If you have two or more separate and distinct businesses, you can use a different accounting method for each if the method clearly reflects the income of each business. Amended federal tax form They are separate and distinct only if you maintain complete and separate books and records for each business. Amended federal tax form Cash Method Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. Amended federal tax form However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Amended federal tax form For more information, see Inventories, later. Amended federal tax form Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Amended federal tax form If you receive property or services, you must include their fair market value in income. Amended federal tax form Example. Amended federal tax form On December 30, 2012, Mrs. Amended federal tax form Sycamore sent you a check for interior decorating services you provided to her. Amended federal tax form You received the check on January 2, 2013. Amended federal tax form You must include the amount of the check in income for 2013. Amended federal tax form Constructive receipt. Amended federal tax form   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. Amended federal tax form You do not need to have possession of it. Amended federal tax form If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. Amended federal tax form Example. Amended federal tax form Interest is credited to your bank account in December 2013. Amended federal tax form You do not withdraw it or enter it into your passbook until 2014. Amended federal tax form You must include it in your gross income for 2013. Amended federal tax form Delaying receipt of income. Amended federal tax form   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Amended federal tax form You must report the income in the year the property is received or made available to you without restriction. Amended federal tax form Example. Amended federal tax form Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. Amended federal tax form She was told in December that her payment was available. Amended federal tax form At her request, she was not paid until January 2014. Amended federal tax form She must include this payment in her 2013 income because it was constructively received in 2013. Amended federal tax form Checks. Amended federal tax form   Receipt of a valid check by the end of the tax year is constructive receipt of income in that year, even if you cannot cash or deposit the check until the following year. Amended federal tax form Example. Amended federal tax form Dr. Amended federal tax form Redd received a check for $500 on December 31, 2013, from a patient. Amended federal tax form She could not deposit the check in her business account until January 2, 2014. Amended federal tax form She must include this fee in her income for 2013. Amended federal tax form Debts paid by another person or canceled. Amended federal tax form   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. Amended federal tax form If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Amended federal tax form For more information, see Canceled Debt under Kinds of Income in chapter 5. Amended federal tax form Repayment of income. Amended federal tax form   If you include an amount in income and in a later year you have to repay all or part of it, you can usually deduct the repayment in the year in which you make it. Amended federal tax form If the amount you repay is over $3,000, a special rule applies. Amended federal tax form For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. Amended federal tax form Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. Amended federal tax form This includes business expenses for which you contest liability. Amended federal tax form However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. Amended federal tax form Expenses paid in advance. Amended federal tax form   You can deduct an expense you pay in advance only in the year to which it applies. Amended federal tax form Example. Amended federal tax form You are a calendar year taxpayer and you pay $1,000 in 2013 for a business insurance policy effective for one year, beginning July 1. Amended federal tax form You can deduct $500 in 2013 and $500 in 2014. Amended federal tax form Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. Amended federal tax form The purpose of an accrual method of accounting is to match income and expenses in the correct year. Amended federal tax form Income—General Rule Under an accrual method, you generally include an amount in your gross income for the tax year in which all events that fix your right to receive the income have occurred and you can determine the amount with reasonable accuracy. Amended federal tax form Example. Amended federal tax form You are a calendar year accrual method taxpayer. Amended federal tax form You sold a computer on December 28, 2013. Amended federal tax form You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. Amended federal tax form You must include the amount received for the computer in your 2013 income. Amended federal tax form Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. Amended federal tax form Estimated income. Amended federal tax form   If you include a reasonably estimated amount in gross income, and later determine the exact amount is different, take the difference into account in the tax year in which you make the determination. Amended federal tax form Change in payment schedule for services. Amended federal tax form   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a lower rate until you complete the services and then receive the difference. Amended federal tax form Advance payments for services. Amended federal tax form   Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. Amended federal tax form However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. Amended federal tax form However, you cannot postpone including any payment beyond that tax year. Amended federal tax form   For more information, see Advance Payment for Services under Accrual Method in Publication 538. Amended federal tax form That publication also explains special rules for reporting the following types of income. Amended federal tax form Advance payments for service agreements. Amended federal tax form Prepaid rent. Amended federal tax form Advance payments for sales. Amended federal tax form   Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods you hold primarily for sale to your customers in the ordinary course of your business. Amended federal tax form If the advance payments are for contracts involving both the sale and service of goods, it may be necessary to treat them as two agreements. Amended federal tax form An agreement includes a gift certificate that can be redeemed for goods. Amended federal tax form Treat amounts that are due and payable as amounts you received. Amended federal tax form   You generally include an advance payment in income for the tax year in which you receive it. Amended federal tax form However, you can use an alternative method. Amended federal tax form For information about the alternative method, see Publication 538. Amended federal tax form Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Amended federal tax form The all-events test has been met. Amended federal tax form The test has been met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. Amended federal tax form Economic performance has occurred. Amended federal tax form Economic performance. Amended federal tax form   You generally cannot deduct or capitalize a business expense until economic performance occurs. Amended federal tax form If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. Amended federal tax form If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Amended federal tax form An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Amended federal tax form For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Amended federal tax form Example. Amended federal tax form You are a calendar year taxpayer and use an accrual method of accounting. Amended federal tax form You buy office supplies in December 2013. Amended federal tax form You receive the supplies and the bill in December, but you pay the bill in January 2014. Amended federal tax form You can deduct the expense in 2013 because all events that fix the fact of liability have occurred, the amount of the liability could be reasonably determined, and economic performance occurred in that year. Amended federal tax form Your office supplies may qualify as a recurring expense. Amended federal tax form In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Amended federal tax form Keeping inventories. Amended federal tax form   When the production, purchase, or sale of merchandise is an income-producing factor in your business, you must generally take inventories into account at the beginning and the end of your tax year. Amended federal tax form If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Amended federal tax form For more information, see Inventories , later. Amended federal tax form Special rule for related persons. Amended federal tax form   You cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until you make the payment and the corresponding amount is includible in the related person's gross income. Amended federal tax form Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. Amended federal tax form If a deduction is not allowed under this rule, the rule will continue to apply even if your relationship with the person ends before the expense or interest is includible in the gross income of that person. Amended federal tax form   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Amended federal tax form For a list of other related persons, see section 267 of the Internal Revenue Code. Amended federal tax form Combination Method You can generally use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. Amended federal tax form However, the following restrictions apply. Amended federal tax form If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Amended federal tax form (See, however, Inventories, later. Amended federal tax form ) You can use the cash method for all other items of income and expenses. Amended federal tax form If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Amended federal tax form If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Amended federal tax form If you use a combination method that includes the cash method, treat that combination method as the cash method. Amended federal tax form Inventories Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. Amended federal tax form However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Amended federal tax form These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Amended federal tax form A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Amended federal tax form A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Amended federal tax form Qualifying taxpayer. Amended federal tax form   You are a qualifying taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 17, 1998, is $1 million or less. Amended federal tax form (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing by 3. Amended federal tax form ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Amended federal tax form Qualifying small business taxpayer. Amended federal tax form   You are a qualifying small business taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 31, 2000, is more than $1 million but not more than $10 million. Amended federal tax form (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. Amended federal tax form ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Amended federal tax form Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Amended federal tax form Business not owned or not in existence for 3 years. Amended federal tax form   If you did not own your business for all of the 3-tax-year period used in figuring your average annual gross receipts, include the period of any predecessor. Amended federal tax form If your business has not been in existence for the 3-tax-year period, base your average on the period it has existed including any short tax years, annualizing the short tax year's gross receipts. Amended federal tax form Materials and supplies that are not incidental. Amended federal tax form   If you account for inventoriable items as materials and supplies that are not incidental, you will deduct the cost of the items you would otherwise include in inventory in the year you sell the items, or the year you pay for them, whichever is later. Amended federal tax form If you are a producer, you can use any reasonable method to estimate the raw material in your work in process and finished goods on hand at the end of the year to determine the raw material used to produce finished goods that were sold during the year. Amended federal tax form Changing accounting method. Amended federal tax form   If you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies, you must file Form 3115, Application for Change in Accounting Method. Amended federal tax form See Change in Accounting Method, later. Amended federal tax form More information. Amended federal tax form    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Amended federal tax form For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Amended federal tax form Items included in inventory. Amended federal tax form   If you are required to account for inventories, include the following items when accounting for your inventory. Amended federal tax form Merchandise or stock in trade. Amended federal tax form Raw materials. Amended federal tax form Work in process. Amended federal tax form Finished products. Amended federal tax form Supplies that physically become a part of the item intended for sale. Amended federal tax form Valuing inventory. Amended federal tax form   You must value your inventory at the beginning and end of each tax year to determine your cost of goods sold (Schedule C, line 42). Amended federal tax form To determine the value of your inventory, you need a method for identifying the items in your inventory and a method for valuing these items. Amended federal tax form   Inventory valuation rules cannot be the same for all kinds of businesses. Amended federal tax form The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Amended federal tax form Your inventory practices must be consistent from year to year. Amended federal tax form More information. Amended federal tax form   For more information about inventories, see Publication 538. Amended federal tax form Uniform Capitalization Rules Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for production or resale activities. Amended federal tax form Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Amended federal tax form You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Amended federal tax form Activities subject to the uniform capitalization rules. Amended federal tax form   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Amended federal tax form Produce real or tangible personal property. Amended federal tax form For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Amended federal tax form Acquire property for resale. Amended federal tax form Exceptions. Amended federal tax form   These rules do not apply to the following property. Amended federal tax form Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Amended federal tax form Property you produce if you meet either of the following conditions. Amended federal tax form Your indirect costs of producing the property are $200,000 or less. Amended federal tax form You use the cash method of accounting and do not account for inventories. Amended federal tax form For more information, see Inventories, earlier. Amended federal tax form Special Methods There are special methods of accounting for certain items of income or expense. Amended federal tax form These include the following. Amended federal tax form Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Amended federal tax form Bad debts, discussed in chapter 10 of Publication 535. Amended federal tax form Depletion, discussed in chapter 9 of Publication 535. Amended federal tax form Depreciation, discussed in Publication 946, How To Depreciate Property. Amended federal tax form Installment sales, discussed in Publication 537, Installment Sales. Amended federal tax form Change in Accounting Method Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. Amended federal tax form A change in your accounting method includes a change in: Your overall method, such as from cash to an accrual method, and Your treatment of any material item. Amended federal tax form To get approval, you must file Form 3115, Application for Change in Accounting Method. Amended federal tax form You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Amended federal tax form You may have to pay a user fee. Amended federal tax form For more information, see the form instructions. Amended federal tax form Automatic change procedures. Amended federal tax form   Certain taxpayers can presume to have IRS approval to change their method of accounting. Amended federal tax form The approval is granted for the tax year for which the taxpayer requests a change (year of change), if the taxpayer complies with the provisions of the automatic change procedures. Amended federal tax form No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Amended federal tax form   Generally, you must use Form 3115 to request an automatic change. Amended federal tax form For more information, see the Instructions for Form 3115. Amended federal tax form Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Wyoming

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* 
Casper  100 E. B St.
Casper, WY 82601 

Tuesday - 10:45 a.m.-4:30 p.m.
Wednesday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)
Thursday - 8:30 a.m.-1:00 p.m.

 

Services Provided

(307) 261-6390 
Cheyenne  5353 Yellowstone Rd.
Cheyenne, WY 82009 

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

 

Services Provided

(307) 633-0888 
Sheridan  1949 Sugarland Dr.
Sheridan, WY 82801 

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

 

Services Provided

(307) 672-2788 

* 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 307-633-0800 in the Cheyenne 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
5353 Yellowstone Rd., RM 206A 
MS 6610CHE
Cheyenne, WY 82001

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 Amended Federal Tax Form

Amended federal tax form Publication 969 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Amended federal tax form Tax questions. Amended federal tax form What's New Federal tax benefits for same-sex married couples. Amended federal tax form   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. Amended federal tax form For more information, see Publication 501. Amended federal tax form Health flexible spending arrangements (FSAs). Amended federal tax form  The following rules apply to health FSAs for plan years beginning after December 31, 2012. Amended federal tax form Salary reduction contributions to your health FSA cannot be more than $2,500 a year (indexed for inflation). Amended federal tax form Your employer may choose to change your cafeteria plan to allow you to carry over up to $500 of unused amounts remaining at the end of the plan year in a health FSA to be paid or reimbursed for qualified medical expenses incurred during the following plan year. Amended federal tax form For more information, see Balance in an FSA under Flexible Spending Arrangements (FSAs), later. Amended federal tax form Reminders Future Developments. Amended federal tax form  For the latest information about developments related to Publication 969, such as legislation enacted after it was published, go to www. Amended federal tax form IRS. Amended federal tax form gov/pub969. Amended federal tax form Photographs of missing children. Amended federal tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amended federal tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended federal tax form 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. Amended federal tax form Introduction Various programs are designed to give individuals tax advantages to offset health care costs. Amended federal tax form This publication explains the following programs. Amended federal tax form Health savings accounts (HSAs). Amended federal tax form Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Amended federal tax form Health flexible spending arrangements (FSAs). Amended federal tax form Health reimbursement arrangements (HRAs). Amended federal tax form An HSA may receive contributions from an eligible individual or any other person, including an employer or a family member, on behalf of an eligible individual. Amended federal tax form Contributions, other than employer contributions, are deductible on the eligible individual's return whether or not the individual itemizes deductions. Amended federal tax form Employer contributions are not included in income. Amended federal tax form Distributions from an HSA that are used to pay qualified medical expenses are not taxed. Amended federal tax form An Archer MSA may receive contributions from an eligible individual and his or her employer, but not both in the same year. Amended federal tax form Contributions by the individual are deductible whether or not the individual itemizes deductions. Amended federal tax form Employer contributions are not included in income. Amended federal tax form Distributions from an Archer MSA that are used to pay qualified medical expenses are not taxed. Amended federal tax form A Medicare Advantage MSA is an Archer MSA designated by Medicare to be used solely to pay the qualified medical expenses of the account holder who is enrolled in Medicare. Amended federal tax form Contributions can only be made by Medicare. Amended federal tax form The contributions are not included in your income. Amended federal tax form Distributions from a Medicare Advantage MSA that are used to pay qualified medical expenses are not taxed. Amended federal tax form A health FSA may receive contributions from an eligible individual. Amended federal tax form Employers may also contribute. Amended federal tax form Contributions are not includible in income. Amended federal tax form Reimbursements from an FSA that are used to pay qualified medical expenses are not taxed. Amended federal tax form An HRA must receive contributions from the employer only. Amended federal tax form Employees may not contribute. Amended federal tax form Contributions are not includible in income. Amended federal tax form Reimbursements from an HRA that are used to pay qualified medical expenses are not taxed. Amended federal tax form Comments and suggestions. Amended federal tax form   We welcome your comments about this publication and your suggestions for future editions. Amended federal tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amended federal tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended federal tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended federal tax form   You can send your comments from www. Amended federal tax form irs. Amended federal tax form gov/formspubs. Amended federal tax form Click on “More Information” and then on “Comment on Tax Forms and Publications. Amended federal tax form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amended federal tax form Ordering forms and publications. Amended federal tax form   Visit www. Amended federal tax form irs. Amended federal tax form gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amended federal tax form Internal Revenue Service 1201 N. Amended federal tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amended federal tax form   If you have a tax question, check the information available on IRS. Amended federal tax form gov or call 1-800-829-1040. 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