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Amended Federal Tax Return Form

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Amended Federal Tax Return Form

Amended federal tax return form 7. Amended federal tax return form   Costs You Can Deduct or Capitalize Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Carrying Charges Research and Experimental CostsProduct. Amended federal tax return form Costs not included. Amended federal tax return form Intangible Drilling Costs Exploration CostsPartnerships and S corporations. Amended federal tax return form Development Costs Circulation Costs Business Start-Up and Organizational Costs Reforestation Costs Retired Asset Removal Costs Barrier Removal CostsOther barrier removals. Amended federal tax return form Film and Television Production Costs What's New Film and television productions costs. Amended federal tax return form  The election to expense film and television production costs does not apply to productions that begin after December 31, 2013. Amended federal tax return form See Film and Television Production Costs , later. Amended federal tax return form Introduction This chapter discusses costs you can elect to deduct or capitalize. Amended federal tax return form You generally deduct a cost as a current business expense by subtracting it from your income in either the year you incur it or the year you pay it. Amended federal tax return form If you capitalize a cost, you may be able to recover it over a period of years through periodic deductions for amortization, depletion, or depreciation. Amended federal tax return form When you capitalize a cost, you add it to the basis of property to which it relates. Amended federal tax return form A partnership, corporation, estate, or trust makes the election to deduct or capitalize the costs discussed in this chapter except for exploration costs for mineral deposits. Amended federal tax return form Each individual partner, shareholder, or beneficiary elects whether to deduct or capitalize exploration costs. Amended federal tax return form You may be subject to the alternative minimum tax (AMT) if you deduct research and experimental, intangible drilling, exploration, development, circulation, or business organizational costs. Amended federal tax return form For more information on the alternative minimum tax, see the instructions for the following forms. Amended federal tax return form Form 6251, Alternative Minimum Tax—Individuals. Amended federal tax return form Form 4626, Alternative Minimum Tax—Corporations. Amended federal tax return form Topics - This chapter discusses: Carrying charges Research and experimental costs Intangible drilling costs Exploration costs Development costs Circulation costs Qualified disaster expenses Business start-up and organizational costs Reforestation costs Retired asset removal costs Barrier removal costs Film and television production costs Useful Items - You may want to see: Publication 544 Sales and Other Dispositions of Assets Form (and Instructions) 3468 Investment Credit 8826 Disabled Access Credit See chapter 12 for information about getting publications and forms. Amended federal tax return form Carrying Charges Carrying charges include the taxes and interest you pay to carry or develop real property or to carry, transport, or install personal property. Amended federal tax return form Certain carrying charges must be capitalized under the uniform capitalization rules. Amended federal tax return form (For information on capitalization of interest, see chapter 4 . Amended federal tax return form ) You can elect to capitalize carrying charges not subject to the uniform capitalization rules, but only if they are otherwise deductible. Amended federal tax return form You can elect to capitalize carrying charges separately for each project you have and for each type of carrying charge. Amended federal tax return form For unimproved and unproductive real property, your election is good for only 1 year. Amended federal tax return form You must decide whether to capitalize carrying charges each year the property remains unimproved and unproductive. Amended federal tax return form For other real property, your election to capitalize carrying charges remains in effect until construction or development is completed. Amended federal tax return form For personal property, your election is effective until the date you install or first use it, whichever is later. Amended federal tax return form How to make the election. Amended federal tax return form   To make the election to capitalize a carrying charge, attach a statement to your original tax return for the year the election is to be effective indicating which charges you are electing to capitalize. Amended federal tax return form However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Amended federal tax return form Attach the statement to the amended return and write “Filed pursuant to section 301. Amended federal tax return form 9100-2” on the statement. Amended federal tax return form File the amended return at the same address you filed the original return. Amended federal tax return form Research and Experimental Costs The costs of research and experimentation are generally capital expenses. Amended federal tax return form However, you can elect to deduct these costs as a current business expense. Amended federal tax return form Your election to deduct these costs is binding for the year it is made and for all later years unless you get IRS approval to make a change. Amended federal tax return form If you meet certain requirements, you may elect to defer and amortize research and experimental costs. Amended federal tax return form For information on electing to defer and amortize these costs, see Research and Experimental Costs in chapter 8. Amended federal tax return form Research and experimental costs defined. Amended federal tax return form   Research and experimental costs are reasonable costs you incur in your trade or business for activities intended to provide information that would eliminate uncertainty about the development or improvement of a product. Amended federal tax return form Uncertainty exists if the information available to you does not establish how to develop or improve a product or the appropriate design of a product. Amended federal tax return form Whether costs qualify as research and experimental costs depends on the nature of the activity to which the costs relate rather than on the nature of the product or improvement being developed or the level of technological advancement. Amended federal tax return form      The costs of obtaining a patent, including attorneys' fees paid or incurred in making and perfecting a patent application, are research and experimental costs. Amended federal tax return form However, costs paid or incurred to obtain another's patent are not research and experimental costs. Amended federal tax return form Product. Amended federal tax return form   The term “product” includes any of the following items. Amended federal tax return form Formula. Amended federal tax return form Invention. Amended federal tax return form Patent. Amended federal tax return form Pilot model. Amended federal tax return form Process. Amended federal tax return form Technique. Amended federal tax return form Property similar to the items listed above. Amended federal tax return form It also includes products used by you in your trade or business or held for sale, lease, or license. Amended federal tax return form Costs not included. Amended federal tax return form   Research and experimental costs do not include expenses for any of the following activities. Amended federal tax return form Advertising or promotions. Amended federal tax return form Consumer surveys. Amended federal tax return form Efficiency surveys. Amended federal tax return form Management studies. Amended federal tax return form Quality control testing. Amended federal tax return form Research in connection with literary, historical, or similar projects. Amended federal tax return form The acquisition of another's patent, model, production, or process. Amended federal tax return form When and how to elect. Amended federal tax return form   You make the election to deduct research and experimental costs by deducting them on your tax return for the year in which you first pay or incur research and experimental costs. Amended federal tax return form If you do not make the election to deduct research and experimental costs in the first year in which you pay or incur the costs, you can deduct the costs in a later year only with approval from the IRS. Amended federal tax return form Deducting or Amortizing Research and Experimentation Costs IF you . Amended federal tax return form . Amended federal tax return form . Amended federal tax return form THEN . Amended federal tax return form . Amended federal tax return form . Amended federal tax return form Elect to deduct research and experimental costs as a current business expense Deduct all research and experimental costs in the first year you pay or incur the costs and all later years. Amended federal tax return form Do not deduct research and experimental costs as a current business expense If you meet the requirements, amortize them over at least 60 months, starting with the month you first receive an economic benefit from the research. Amended federal tax return form See Research and Experimental Costs in chapter 8. Amended federal tax return form Research credit. Amended federal tax return form   If you pay or incur qualified research expenses, you may be able to take the research credit. Amended federal tax return form For more information see Form 6765, Credit for Increasing Research Activities and its instructions. Amended federal tax return form Intangible Drilling Costs The costs of developing oil, gas, or geothermal wells are ordinarily capital expenditures. Amended federal tax return form You can usually recover them through depreciation or depletion. Amended federal tax return form However, you can elect to deduct intangible drilling costs (IDCs) as a current business expense. Amended federal tax return form These are certain drilling and development costs for wells in the United States in which you hold an operating or working interest. Amended federal tax return form You can deduct only costs for drilling or preparing a well for the production of oil, gas, or geothermal steam or hot water. Amended federal tax return form You can elect to deduct only the costs of items with no salvage value. Amended federal tax return form These include wages, fuel, repairs, hauling, and supplies related to drilling wells and preparing them for production. Amended federal tax return form Your cost for any drilling or development work done by contractors under any form of contract is also an IDC. Amended federal tax return form However, see Amounts paid to contractor that must be capitalized , later. Amended federal tax return form You can also elect to deduct the cost of drilling exploratory bore holes to determine the location and delineation of offshore hydrocarbon deposits if the shaft is capable of conducting hydrocarbons to the surface on completion. Amended federal tax return form It does not matter whether there is any intent to produce hydrocarbons. Amended federal tax return form If you do not elect to deduct your IDCs as a current business expense, you can elect to deduct them over the 60-month period beginning with the month they were paid or incurred. Amended federal tax return form Amounts paid to contractor that must be capitalized. Amended federal tax return form   Amounts paid to a contractor must be capitalized if they are either: Amounts properly allocable to the cost of depreciable property, or Amounts paid only out of production or proceeds from production if these amounts are depletable income to the recipient. Amended federal tax return form How to make the election. Amended federal tax return form   You elect to deduct IDCs as a current business expense by taking the deduction on your income tax return for the first tax year you have eligible costs. Amended federal tax return form No formal statement is required. Amended federal tax return form If you file Schedule C (Form 1040), enter these costs under “Other expenses. Amended federal tax return form ”   For oil and gas wells, your election is binding for the year it is made and for all later years. Amended federal tax return form For geothermal wells, your election can be revoked by the filing of an amended return on which you do not take the deduction. Amended federal tax return form You can file the amended return for the year up to the normal time of expiration for filing a claim for credit or refund, generally, within 3 years after the date you filed the original return or within 2 years after the date you paid the tax, whichever is later. Amended federal tax return form Energy credit for costs of geothermal wells. Amended federal tax return form   If you capitalize the drilling and development costs of geothermal wells that you place in service during the tax year, you may be able to claim a business energy credit. Amended federal tax return form See the Instructions for Form 3468 for more information. Amended federal tax return form Nonproductive well. Amended federal tax return form   If you capitalize your IDCs, you have another option if the well is nonproductive. Amended federal tax return form You can deduct the IDCs of the nonproductive well as an ordinary loss. Amended federal tax return form You must indicate and clearly state your election on your tax return for the year the well is completed. Amended federal tax return form Once made, the election for oil and gas wells is binding for all later years. Amended federal tax return form You can revoke your election for a geothermal well by filing an amended return that does not claim the loss. Amended federal tax return form Costs incurred outside the United States. Amended federal tax return form   You cannot deduct as a current business expense all the IDCs paid or incurred for an oil, gas, or geothermal well located outside the United States. Amended federal tax return form However, you can elect to include the costs in the adjusted basis of the well to figure depletion or depreciation. Amended federal tax return form If you do not make this election, you can deduct the costs over the 10-year period beginning with the tax year in which you paid or incurred them. Amended federal tax return form These rules do not apply to a nonproductive well. Amended federal tax return form Exploration Costs The costs of determining the existence, location, extent, or quality of any mineral deposit are ordinarily capital expenditures if the costs lead to the development of a mine. Amended federal tax return form You recover these costs through depletion as the mineral is removed from the ground. Amended federal tax return form However, you can elect to deduct domestic exploration costs paid or incurred before the beginning of the development stage of the mine (except those for oil and gas wells). Amended federal tax return form How to make the election. Amended federal tax return form   You elect to deduct exploration costs by taking the deduction on your income tax return, or on an amended income tax return, for the first tax year for which you wish to deduct the costs paid or incurred during the tax year. Amended federal tax return form Your return must adequately describe and identify each property or mine, and clearly state how much is being deducted for each one. Amended federal tax return form The election applies to the tax year you make this election and all later tax years. Amended federal tax return form Partnerships and S corporations. Amended federal tax return form   Each partner, not the partnership, elects whether to capitalize or to deduct that partner's share of exploration costs. Amended federal tax return form Each shareholder, not the S corporation, elects whether to capitalize or to deduct that shareholder's share of exploration costs. Amended federal tax return form Reduced corporate deductions for exploration costs. Amended federal tax return form   A corporation (other than an S corporation) can deduct only 70% of its domestic exploration costs. Amended federal tax return form It must capitalize the remaining 30% of costs and amortize them over the 60-month period starting with the month the exploration costs are paid or incurred. Amended federal tax return form A corporation may also elect to capitalize and amortize mining exploration costs over a 10-year period. Amended federal tax return form For more information on this method of amortization, see Internal Revenue Code section 59(e). Amended federal tax return form   The 30% the corporation capitalizes cannot be added to its basis in the property to figure cost depletion. Amended federal tax return form However, the amount amortized is treated as additional depreciation and is subject to recapture as ordinary income on a disposition of the property. Amended federal tax return form See Section 1250 Property under Depreciation Recapture in chapter 3 of Publication 544. Amended federal tax return form   These rules also apply to the deduction of development costs by corporations. Amended federal tax return form See Development Costs , later. Amended federal tax return form Recapture of exploration expenses. Amended federal tax return form   When your mine reaches the producing stage, you must recapture any exploration costs you elected to deduct. Amended federal tax return form Use either of the following methods. Amended federal tax return form Method 1—Include the deducted costs in gross income for the tax year the mine reaches the producing stage. Amended federal tax return form Your election must be clearly indicated on the return. Amended federal tax return form Increase your adjusted basis in the mine by the amount included in income. Amended federal tax return form Generally, you must elect this recapture method by the due date (including extensions) of your return. Amended federal tax return form However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Amended federal tax return form Make the election on your amended return and write “Filed pursuant to section 301. Amended federal tax return form 9100-2” on the form where you are including the income. Amended federal tax return form File the amended return at the same address you filed the original return. Amended federal tax return form Method 2—Do not claim any depletion deduction for the tax year the mine reaches the producing stage and any later tax years until the depletion you would have deducted equals the exploration costs you deducted. Amended federal tax return form   You also must recapture deducted exploration costs if you receive a bonus or royalty from mine property before it reaches the producing stage. Amended federal tax return form Do not claim any depletion deduction for the tax year you receive the bonus or royalty and any later tax years until the depletion you would have deducted equals the exploration costs you deducted. Amended federal tax return form   Generally, if you dispose of the mine before you have fully recaptured the exploration costs you deducted, recapture the balance by treating all or part of your gain as ordinary income. Amended federal tax return form Under these circumstances, you generally treat as ordinary income all of your gain if it is less than your adjusted exploration costs with respect to the mine. Amended federal tax return form If your gain is more than your adjusted exploration costs, treat as ordinary income only a part of your gain, up to the amount of your adjusted exploration costs. Amended federal tax return form Foreign exploration costs. Amended federal tax return form   If you pay or incur exploration costs for a mine or other natural deposit located outside the United States, you cannot deduct all the costs in the current year. Amended federal tax return form You can elect to include the costs (other than for an oil, gas, or geothermal well) in the adjusted basis of the mineral property to figure cost depletion. Amended federal tax return form (Cost depletion is discussed in chapter 9 . Amended federal tax return form ) If you do not make this election, you must deduct the costs over the 10-year period beginning with the tax year in which you pay or incur them. Amended federal tax return form These rules also apply to foreign development costs. Amended federal tax return form Development Costs You can deduct costs paid or incurred during the tax year for developing a mine or any other natural deposit (other than an oil or gas well) located in the United States. Amended federal tax return form These costs must be paid or incurred after the discovery of ores or minerals in commercially marketable quantities. Amended federal tax return form Development costs also include depreciation on improvements used in the development of ores or minerals and costs incurred for you by a contractor. Amended federal tax return form Development costs do not include the costs for the acquisition or improvement of depreciable property. Amended federal tax return form Instead of deducting development costs in the year paid or incurred, you can elect to treat the cost as deferred expenses and deduct them ratably as the units of produced ores or minerals benefited by the expenses are sold. Amended federal tax return form This election applies each tax year to expenses paid or incurred in that year. Amended federal tax return form Once made, the election is binding for the year and cannot be revoked for any reason. Amended federal tax return form How to make the election. Amended federal tax return form   The election to deduct development costs ratably as the ores or minerals are sold must be made for each mine or other natural deposit by a clear indication on your return or by a statement filed with the IRS office where you file your return. Amended federal tax return form Generally, you must make the election by the due date of the return (including extensions). Amended federal tax return form However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Amended federal tax return form Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Amended federal tax return form 9100-2. Amended federal tax return form ” File the amended return at the same address you filed the original return. Amended federal tax return form Foreign development costs. Amended federal tax return form   The rules discussed earlier for foreign exploration costs apply to foreign development costs. Amended federal tax return form Reduced corporate deductions for development costs. Amended federal tax return form   The rules discussed earlier for reduced corporate deductions for exploration costs also apply to corporate deductions for development costs. Amended federal tax return form Circulation Costs A publisher can deduct as a current business expense the costs of establishing, maintaining, or increasing the circulation of a newspaper, magazine, or other periodical. Amended federal tax return form For example, a publisher can deduct the cost of hiring extra employees for a limited time to get new subscriptions through telephone calls. Amended federal tax return form Circulation costs are deductible even if they normally would be capitalized. Amended federal tax return form This rule does not apply to the following costs that must be capitalized. Amended federal tax return form The purchase of land or depreciable property. Amended federal tax return form The acquisition of circulation through the purchase of any part of the business of another publisher of a newspaper, magazine, or other periodical, including the purchase of another publisher's list of subscribers. Amended federal tax return form Other treatment of circulation costs. Amended federal tax return form   If you do not want to deduct circulation costs as a current business expense, you can elect one of the following ways to recover these costs. Amended federal tax return form Capitalize all circulation costs that are properly chargeable to a capital account (see chapter 1 ). Amended federal tax return form Amortize circulation costs over the 3-year period beginning with the tax year they were paid or incurred. Amended federal tax return form How to make the election. Amended federal tax return form   You elect to capitalize circulation costs by attaching a statement to your return for the first tax year the election applies. Amended federal tax return form Your election is binding for the year it is made and for all later years, unless you get IRS approval to revoke it. Amended federal tax return form Business Start-Up and Organizational Costs Business start-up and organizational costs are generally capital expenditures. Amended federal tax return form However, you can elect to deduct up to $5,000 of business start-up and $5,000 of organizational costs paid or incurred after October 22, 2004. Amended federal tax return form The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. Amended federal tax return form Any remaining costs must be amortized. Amended federal tax return form For information about amortizing start-up and organizational costs, see chapter 8 . Amended federal tax return form Start-up costs include any amounts paid or incurred in connection with creating an active trade or business or investigating the creation or acquisition of an active trade or business. Amended federal tax return form Organizational costs include the costs of creating a corporation. Amended federal tax return form For more information on start-up and organizational costs, see chapter 8 . Amended federal tax return form How to make the election. Amended federal tax return form   You elect to deduct the start-up or organizational costs by claiming the deduction on your income tax return (filed by the due date including extensions) for the tax year in which the active trade or business begins. Amended federal tax return form However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Amended federal tax return form Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Amended federal tax return form 9100-2. Amended federal tax return form ” File the amended return at the same address you filed the original return. Amended federal tax return form The election applies when computing taxable income for the current tax year and all subsequent years. Amended federal tax return form Reforestation Costs Reforestation costs are generally capital expenditures. Amended federal tax return form However, you can elect to deduct up to $10,000 ($5,000 if married filing separately; $0 for a trust) of qualifying reforestation costs paid or incurred after October 22, 2004, for each qualified timber property. Amended federal tax return form The remaining costs can be amortized over an 84-month period. Amended federal tax return form For information about amortizing reforestation costs, see chapter 8 . Amended federal tax return form Qualifying reforestation costs are the direct costs of planting or seeding for forestation or reforestation. Amended federal tax return form Qualified timber property is property that contains trees in significant commercial quantities. Amended federal tax return form See chapter 8 for more information on qualifying reforestation costs and qualified timber property. Amended federal tax return form If you elect to deduct qualified reforestation costs, create and maintain separate timber accounts for each qualified timber property and include all reforestation costs and the dates each was applied. Amended federal tax return form Do not include this qualified timber property in any account (for example, depletion block) for which depletion is allowed. Amended federal tax return form How to make the election. Amended federal tax return form   You elect to deduct qualifying reforestation costs by claiming the deduction on your timely filed income tax return (including extensions) for the tax year the expenses were paid or incurred. Amended federal tax return form If Form T (Timber), Forest Activities Schedule, is required, complete Part IV of Form T. Amended federal tax return form If Form T is not required, attach a statement containing the following information for each qualified timber property for which an election is being made. Amended federal tax return form The unique stand identification numbers. Amended federal tax return form The total number of acres reforested during the tax year. Amended federal tax return form The nature of the reforestation treatments. Amended federal tax return form The total amounts of qualified reforestation expenditures eligible to be amortized or deducted. Amended federal tax return form   If you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Amended federal tax return form Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Amended federal tax return form 9100-2. Amended federal tax return form ” File the amended return at the same address you filed the original return. Amended federal tax return form The election applies when computing taxable income for the current tax year and all subsequent years. Amended federal tax return form   For additional information on reforestation costs, see chapter 8 . Amended federal tax return form Recapture. Amended federal tax return form   This deduction may have to be recaptured as ordinary income under section 1245 when you sell or otherwise dispose of the property that would have received an addition to basis if you had not elected to deduct the expenditure. Amended federal tax return form For more information on recapturing the deduction, see Depreciation Recapture in Publication 544. Amended federal tax return form Retired Asset Removal Costs If you retire and remove a depreciable asset in connection with the installation or production of a replacement asset, you can deduct the costs of removing the retired asset. Amended federal tax return form However, if you replace a component (part) of a depreciable asset, capitalize the removal costs if the replacement is an improvement and deduct the costs if the replacement is a repair. Amended federal tax return form Barrier Removal Costs The cost of an improvement to a business asset is normally a capital expense. Amended federal tax return form However, you can elect to deduct the costs of making a facility or public transportation vehicle more accessible to and usable by those who are disabled or elderly. Amended federal tax return form You must own or lease the facility or vehicle for use in connection with your trade or business. Amended federal tax return form A facility is all or any part of buildings, structures, equipment, roads, walks, parking lots, or similar real or personal property. Amended federal tax return form A public transportation vehicle is a vehicle, such as a bus or railroad car, that provides transportation service to the public (including service for your customers, even if you are not in the business of providing transportation services). Amended federal tax return form You cannot deduct any costs that you paid or incurred to completely renovate or build a facility or public transportation vehicle or to replace depreciable property in the normal course of business. Amended federal tax return form Deduction limit. Amended federal tax return form   The most you can deduct as a cost of removing barriers to the disabled and the elderly for any tax year is $15,000. Amended federal tax return form However, you can add any costs over this limit to the basis of the property and depreciate these excess costs. Amended federal tax return form Partners and partnerships. Amended federal tax return form   The $15,000 limit applies to a partnership and also to each partner in the partnership. Amended federal tax return form A partner can allocate the $15,000 limit in any manner among the partner's individually incurred costs and the partner's distributive share of partnership costs. Amended federal tax return form If the partner cannot deduct the entire share of partnership costs, the partnership can add any costs not deducted to the basis of the improved property. Amended federal tax return form   A partnership must be able to show that any amount added to basis was not deducted by the partner and that it was over a partner's $15,000 limit (as determined by the partner). Amended federal tax return form If the partnership cannot show this, it is presumed that the partner was able to deduct the distributive share of the partnership's costs in full. Amended federal tax return form Example. Amended federal tax return form Emilio Azul's distributive share of ABC partnership's deductible expenses for the removal of architectural barriers was $14,000. Amended federal tax return form Emilio had $12,000 of similar expenses in his sole proprietorship. Amended federal tax return form He elected to deduct $7,000 of them. Amended federal tax return form Emilio allocated the remaining $8,000 of the $15,000 limit to his share of ABC's expenses. Amended federal tax return form Emilio can add the excess $5,000 of his own expenses to the basis of the property used in his business. Amended federal tax return form Also, if ABC can show that Emilio could not deduct $6,000 ($14,000 – $8,000) of his share of the partnership's expenses because of how Emilio applied the limit, ABC can add $6,000 to the basis of its property. Amended federal tax return form Qualification standards. Amended federal tax return form   You can deduct your costs as a current expense only if the barrier removal meets the guidelines and requirements issued by the Architectural and Transportation Barriers Compliance Board under the Americans with Disabilities Act (ADA) of 1990. Amended federal tax return form You can view the Americans with Disabilities Act at www. Amended federal tax return form ada. Amended federal tax return form gov/pubs/ada. Amended federal tax return form htm. Amended federal tax return form   The following is a list of some architectural barrier removal costs that can be deducted. Amended federal tax return form Ground and floor surfaces. Amended federal tax return form Walks. Amended federal tax return form Parking lots. Amended federal tax return form Ramps. Amended federal tax return form Entrances. Amended federal tax return form Doors and doorways. Amended federal tax return form Stairs. Amended federal tax return form Floors. Amended federal tax return form Toilet rooms. Amended federal tax return form Water fountains. Amended federal tax return form Public telephones. Amended federal tax return form Elevators. Amended federal tax return form Controls. Amended federal tax return form Signage. Amended federal tax return form Alarms. Amended federal tax return form Protruding objects. Amended federal tax return form Symbols of accessibility. Amended federal tax return form You can find the ADA guidelines and requirements for architectural barrier removal at www. Amended federal tax return form usdoj. Amended federal tax return form gov/crt/ada/reg3a. Amended federal tax return form html. Amended federal tax return form   The costs for removal of transportation barriers from rail facilities, buses, and rapid and light rail vehicles are deductible. Amended federal tax return form You can find the guidelines and requirements for transportation barrier removal at www. Amended federal tax return form fta. Amended federal tax return form dot. Amended federal tax return form gov. Amended federal tax return form   Also, you can access the ADA website at www. Amended federal tax return form ada. Amended federal tax return form gov for additional information. Amended federal tax return form Other barrier removals. Amended federal tax return form   To be deductible, expenses of removing any barrier not covered by the above standards must meet all three of the following tests. Amended federal tax return form The removed barrier must be a substantial barrier to access or use of a facility or public transportation vehicle by persons who have a disability or are elderly. Amended federal tax return form The removed barrier must have been a barrier for at least one major group of persons who have a disability or are elderly (such as people who are blind, deaf, or wheelchair users). Amended federal tax return form The barrier must be removed without creating any new barrier that significantly impairs access to or use of the facility or vehicle by a major group of persons who have a disability or are elderly. Amended federal tax return form How to make the election. Amended federal tax return form   If you elect to deduct your costs for removing barriers to the disabled or the elderly, claim the deduction on your income tax return (partnership return for partnerships) for the tax year the expenses were paid or incurred. Amended federal tax return form Identify the deduction as a separate item. Amended federal tax return form The election applies to all the qualifying costs you have during the year, up to the $15,000 limit. Amended federal tax return form If you make this election, you must maintain adequate records to support your deduction. Amended federal tax return form   For your election to be valid, you generally must file your return by its due date, including extensions. Amended federal tax return form However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the return (excluding extensions). Amended federal tax return form Clearly indicate the election on your amended return and write “Filed pursuant to section 301. Amended federal tax return form 9100-2. Amended federal tax return form ” File the amended return at the same address you filed the original return. Amended federal tax return form Your election is irrevocable after the due date, including extensions, of your return. Amended federal tax return form Disabled access credit. Amended federal tax return form   If you make your business accessible to persons with disabilities and your business is an eligible small business, you may be able to claim the disabled access credit. Amended federal tax return form If you choose to claim the credit, you must reduce the amount you deduct or capitalize by the amount of the credit. Amended federal tax return form   For more information, see Form 8826, Disabled Access Credit. Amended federal tax return form Film and Television Production Costs Film and television production costs are generally capital expenses. Amended federal tax return form However, you can elect to deduct costs paid or incurred for certain productions commencing before January 1, 2014. Amended federal tax return form For more information, see section 181 of the Internal Revenue Code and the related Treasury Regulations. Amended federal tax return form Prev  Up  Next   Home   More Online Publications
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Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) represent low income individuals in disputes with the Internal Revenue Service, including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems. Some LITCs provide education for low income taxpayers and taxpayers who speak English as a second language (ESL) about their taxpayer rights and responsibilities.

LITC services are free or low cost for eligible taxpayers. LITCs are independent from the IRS but receive some of their funding from the IRS through the LITC grant program. Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them.

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The LITC program is administered by the Taxpayer Advocate Service (TAS). TAS is your voice at the IRS. We help taxpayers whose problems with the IRS are causing financial difficulties, who have tried but haven’t been able to resolve their problems with the IRS, and those who believe an IRS system or procedure isn’t working as it should. If you believe you’re eligible for TAS assistance, call us toll-free at 1–877–777–4778. For more information, go to www.irs.gov/advocate.

Page Last Reviewed or Updated: 06-Mar-2014

The Amended Federal Tax Return Form

Amended federal tax return form Index A Accounting methods, Accounting Methods Accrual method, Accrual method. Amended federal tax return form Change in accounting method Section 481(a) adjustment. Amended federal tax return form , Change in accounting method. Amended federal tax return form Mark-to-market accounting method, Mark-to-market accounting method. Amended federal tax return form Nonaccrual experience method, Nonaccrual experience method. Amended federal tax return form Percentage of completion method, Percentage of completion method. Amended federal tax return form Accounting periods, Accounting Periods Accumulated earnings tax, Accumulated Earnings Tax Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) At-risk limits, At-Risk Limits B Backup withholding, Backup withholding. Amended federal tax return form Below-market loans, Below-Market Loans C Capital contributions, Capital Contributions Capital losses, Capital Losses Charitable contributions, Charitable Contributions Closely held corporation: At-risk limits, Closely held corporation. Amended federal tax return form Closely held corporations:, Closely held corporations. Amended federal tax return form Comments, Comments and suggestions. Amended federal tax return form Corporate preference items, Corporate Preference Items Corporations, businesses taxed as, Businesses Taxed as Corporations Credits, Credits Credits: Foreign tax, Credits General business credit, Credits Prior year minimum tax, Credits D Distributions: Money or property. Amended federal tax return form , Money or Property Distributions Other, Constructive Distributions Reporting, Reporting Dividends and Other Distributions Stock or stock rights, Distributions of Stock or Stock Rights To shareholders, Distributions to Shareholders Dividends-received deduction, Dividends-Received Deduction E EFTPS, Electronic Federal Tax Payment System, Electronic Federal Tax Payment System (EFTPS). Amended federal tax return form Electronic filing, Electronic filing. Amended federal tax return form Energy-efficient commercial building property deduction, Energy-Efficient Commercial Building Property Deduction Estimated tax, Estimated Tax Extraordinary dividends, Extraordinary Dividends F Figuring: NOL carryovers, Figuring the NOL Carryover Tax, Figuring Tax Foreign tax credit, Credits Form: 1096, Form 1099-DIV. Amended federal tax return form 1099–DIV, Form 1099-DIV. Amended federal tax return form 1118, Credits 1120, Which form to file. Amended federal tax return form 1120-W, How to figure each required installment. Amended federal tax return form 1120X, Refunds. Amended federal tax return form , NOL carryback. Amended federal tax return form 1138, Carryback expected. Amended federal tax return form 1139, Refunds. Amended federal tax return form , NOL carryback. Amended federal tax return form 2220, Form 2220. Amended federal tax return form 3800, Credits, Recapture Taxes 4255, Recapture Taxes 4626, Form 4626. Amended federal tax return form 5452, Form 5452. Amended federal tax return form 7004, Extension of time to file. Amended federal tax return form 8611, Recapture Taxes 8827, Credits 8832, Business formed after 1996. Amended federal tax return form 8834, Recapture Taxes 8845, Recapture Taxes 8874, Recapture Taxes 8882, Recapture Taxes 8912, Credits G Going into business, Costs of Going Into Business I Income tax returns, Income Tax Return L Loans, below-market, Below-Market Loans M Minimum tax credit, Credits N Net operating losses, Net Operating Losses Nontaxable exchange of property for stock, Property Exchanged for Stock P Paid-in capital, Paid-in capital. Amended federal tax return form Passive activity limits, Passive Activity Limits Paying estimated tax, How to pay estimated tax. Amended federal tax return form Penalties Other, Other penalties. Amended federal tax return form Trust fund recovery, Trust fund recovery penalty. Amended federal tax return form Penalties: Estimated tax, Underpayment penalty. Amended federal tax return form Late filing of return, Late filing of return. Amended federal tax return form Late payment of tax, Late payment of tax. Amended federal tax return form Personal service corporation: Figuring tax, Qualified personal service corporation. Amended federal tax return form Personal service corporations:, Personal service corporations. Amended federal tax return form Preference items, Corporate Preference Items Q Qualified refinery property, election to expense, Election to Expense Qualified Refinery Property Qualifying shipping activities, income from, Income From Qualifying Shipping Activities R Recapture taxes: Childcare facilities and services credit , Recapture Taxes Indian employment credit, Recapture Taxes Investment credit, Recapture Taxes Low-income housing credit, Recapture Taxes New markets credit, Recapture Taxes Qualified plug-in electric and electric vehicle credit, Recapture Taxes Recordkeeping, Recordkeeping Related persons, Related Persons Retained earnings, Accumulated Earnings Tax S Suggestions, Comments and suggestions. Amended federal tax return form T Tax help, How To Get Tax Help Tax rate schedule, Tax Rate Schedule Tax, figuring, Figuring Tax Taxpayer Advocate, Contacting your Taxpayer Advocate. Amended federal tax return form TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications