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Amended Tax Return Form

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Amended Tax Return Form

Amended tax return form 1. Amended tax return form   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Amended tax return form Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Amended tax return form S. Amended tax return form Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Amended tax return form S. Amended tax return form Individual Income Tax Return 2350 Application for Extension of Time To File U. Amended tax return form S. Amended tax return form Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Amended tax return form S. Amended tax return form Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Amended tax return form Filing Requirements If you are a U. Amended tax return form S. Amended tax return form citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Amended tax return form Your income, filing status, and age generally determine whether you must file an income tax return. Amended tax return form Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Amended tax return form Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Amended tax return form Gross income. Amended tax return form   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Amended tax return form   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Amended tax return form If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Amended tax return form Self-employed individuals. Amended tax return form   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Amended tax return form Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Amended tax return form 65 or older. Amended tax return form   You are considered to be age 65 on the day before your 65th birthday. Amended tax return form For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Amended tax return form Residents of U. Amended tax return form S. Amended tax return form possessions. Amended tax return form   If you are (or were) a bona fide resident of a U. Amended tax return form S. Amended tax return form possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Amended tax return form S. Amended tax return form Possession. Amended tax return form See the instructions for the form for more information. Amended tax return form When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Amended tax return form If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Amended tax return form In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Amended tax return form When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Amended tax return form — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Amended tax return form A tax return delivered by the U. Amended tax return form S. Amended tax return form mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Amended tax return form See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Amended tax return form Foreign wire transfers. Amended tax return form   If you have a U. Amended tax return form S. Amended tax return form bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Amended tax return form If you do not have a U. Amended tax return form S. Amended tax return form bank account, ask if your financial institution has a U. Amended tax return form S. Amended tax return form affiliate that can help you make same-day wire transfers. Amended tax return form   For more information, visit www. Amended tax return form eftps. Amended tax return form gov. Amended tax return form Extensions You can get an extension of time to file your return. Amended tax return form In some circumstances, you also can get an extension of time to file and pay any tax due. Amended tax return form However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Amended tax return form This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Amended tax return form If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Amended tax return form Automatic 2-month extension. Amended tax return form   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Amended tax return form S. Amended tax return form citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Amended tax return form   If you use a calendar year, the regular due date of your return is April 15. Amended tax return form Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Amended tax return form Married taxpayers. Amended tax return form   If you file a joint return, either you or your spouse can qualify for the automatic extension. Amended tax return form If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Amended tax return form How to get the extension. Amended tax return form   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Amended tax return form Automatic 6-month extension. Amended tax return form   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Amended tax return form To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Amended tax return form For more information about filing electronically, see E-file options , later. Amended tax return form   The form must show your properly estimated tax liability based on the information available to you. Amended tax return form    You may not be eligible. Amended tax return form You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Amended tax return form E-file options. Amended tax return form    You can use e-file to get an extension of time to file. Amended tax return form You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Amended tax return form   First, complete Form 4868 to use as a worksheet. Amended tax return form If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Amended tax return form    Then, do one of the following. Amended tax return form E-file Form 4868. Amended tax return form You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Amended tax return form You will need to provide certain information from your tax return for 2012. Amended tax return form If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Amended tax return form If you e-file Form 4868, do not also send a paper Form 4868. Amended tax return form E-file and pay by credit or debit card. Amended tax return form You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Amended tax return form You can do this by phone or over the Internet. Amended tax return form If you do this, you do not file Form 4868. Amended tax return form For more information, see the instructions for your tax return. Amended tax return form When to file. Amended tax return form   Generally, you must request the 6-month extension by the regular due date of your return. Amended tax return form Previous 2-month extension. Amended tax return form   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Amended tax return form The 2-month period and the 6-month period start at the same time. Amended tax return form You have to request the additional 4 months by the new due date allowed by the 2-month extension. Amended tax return form   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Amended tax return form You must make an accurate estimate of your tax based on the information available to you. Amended tax return form If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Amended tax return form You will owe interest on the unpaid amount from the original due date of the return. Amended tax return form   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Amended tax return form Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Amended tax return form In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Amended tax return form Additional extension of time for taxpayers out of the country. Amended tax return form   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Amended tax return form   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Amended tax return form Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Amended tax return form   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Amended tax return form Extension of time to meet tests. Amended tax return form   You generally cannot get an extension of more than 6 months. Amended tax return form However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Amended tax return form   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Amended tax return form The tests, the exclusions, and the deduction are explained in chapter 4. Amended tax return form   You should request an extension if all three of the following apply. Amended tax return form You are a U. Amended tax return form S. Amended tax return form citizen or resident alien. Amended tax return form You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Amended tax return form Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Amended tax return form   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Amended tax return form However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Amended tax return form How to get an extension. Amended tax return form   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Amended tax return form Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Amended tax return form What if tests are not met. Amended tax return form   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Amended tax return form    You should make any request for an extension early, so that if it is denied you still can file your return on time. Amended tax return form Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Amended tax return form Return filed before test is met. Amended tax return form   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Amended tax return form S. Amended tax return form and foreign sources and pay the tax on that income. Amended tax return form If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Amended tax return form Foreign Currency You must express the amounts you report on your U. Amended tax return form S. Amended tax return form tax return in U. Amended tax return form S. Amended tax return form dollars. Amended tax return form If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Amended tax return form S. Amended tax return form dollars. Amended tax return form How you do this depends on your functional currency. Amended tax return form Your functional currency generally is the U. Amended tax return form S. Amended tax return form dollar unless you are required to use the currency of a foreign country. Amended tax return form You must make all federal income tax determinations in your functional currency. Amended tax return form The U. Amended tax return form S. Amended tax return form dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Amended tax return form A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Amended tax return form Even if you have a QBU, your functional currency is the dollar if any of the following apply. Amended tax return form You conduct the business in U. Amended tax return form S. Amended tax return form dollars. Amended tax return form The principal place of business is located in the United States. Amended tax return form You choose to or are required to use the U. Amended tax return form S. Amended tax return form dollar as your functional currency. Amended tax return form The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Amended tax return form Make all income tax determinations in your functional currency. Amended tax return form If your functional currency is the U. Amended tax return form S. Amended tax return form dollar, you must immediately translate into U. Amended tax return form S. Amended tax return form dollars all items of income, expense, etc. Amended tax return form (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Amended tax return form Use the exchange rate prevailing when you receive, pay, or accrue the item. Amended tax return form If there is more than one exchange rate, use the one that most properly reflects your income. Amended tax return form You can generally get exchange rates from banks and U. Amended tax return form S. Amended tax return form Embassies. Amended tax return form If your functional currency is not the U. Amended tax return form S. Amended tax return form dollar, make all income tax determinations in your functional currency. Amended tax return form At the end of the year, translate the results, such as income or loss, into U. Amended tax return form S. Amended tax return form dollars to report on your income tax return. Amended tax return form Blocked Income You generally must report your foreign income in terms of U. Amended tax return form S. Amended tax return form dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Amended tax return form S. Amended tax return form dollars. Amended tax return form If, because of restrictions in a foreign country, your income is not readily convertible into U. Amended tax return form S. Amended tax return form dollars or into other money or property that is readily convertible into U. Amended tax return form S. Amended tax return form dollars, your income is “blocked” or “deferrable” income. Amended tax return form You can report this income in one of two ways: Report the income and pay your federal income tax with U. Amended tax return form S. Amended tax return form dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Amended tax return form If you choose to postpone the reporting of the income, you must file an information return with your tax return. Amended tax return form For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Amended tax return form Rul. Amended tax return form 74-351. Amended tax return form ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Amended tax return form You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Amended tax return form You must report your income on your information return using the foreign currency in which you received that income. Amended tax return form If you have blocked income from more than one foreign country, include a separate information return for each country. Amended tax return form Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Amended tax return form S. Amended tax return form dollars or into other money or property that is convertible into U. Amended tax return form S. Amended tax return form currency. Amended tax return form Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Amended tax return form If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Amended tax return form If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Amended tax return form If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Amended tax return form To apply for permission, file Form 3115, Application for Change in Accounting Method. Amended tax return form You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Amended tax return form See the instructions for Form 3115 for information on changing your accounting method. Amended tax return form Fulbright Grant All income must be reported in U. Amended tax return form S. Amended tax return form dollars. Amended tax return form In most cases, the tax also must be paid in U. Amended tax return form S. Amended tax return form dollars. Amended tax return form If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Amended tax return form S. Amended tax return form tax that is based on the blocked income. Amended tax return form Paying U. Amended tax return form S. Amended tax return form tax in foreign currency. Amended tax return form   To qualify for this method of payment, you must prepare a statement that shows the following information. Amended tax return form You were a Fulbright grantee and were paid in nonconvertible foreign currency. Amended tax return form The total grant you received during the year and the amount you received in nonconvertible foreign currency. Amended tax return form At least 70% of the grant was paid in nonconvertible foreign currency. Amended tax return form The statement must be certified by the U. Amended tax return form S. Amended tax return form educational foundation or commission paying the grant or other person having control of grant payments to you. Amended tax return form   You should prepare at least two copies of this statement. Amended tax return form Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Amended tax return form Figuring actual tax. Amended tax return form   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Amended tax return form If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Amended tax return form   Adjusted gross income that is blocked income × Total U. Amended tax return form S. Amended tax return form tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Amended tax return form A copy of the certified statement discussed earlier. Amended tax return form A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Amended tax return form S. Amended tax return form dollars. Amended tax return form The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Amended tax return form Figuring estimated tax on nonconvertible foreign currency. Amended tax return form   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Amended tax return form   Adjusted gross income that is blocked income × Total estimated U. Amended tax return form S. Amended tax return form tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Amended tax return form Deposit of foreign currency with disbursing officer. Amended tax return form   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Amended tax return form Estimated tax installments. Amended tax return form   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Amended tax return form See Estimated Tax , later. Amended tax return form Deposit receipt. Amended tax return form   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Amended tax return form The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Amended tax return form S. Amended tax return form dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Amended tax return form Keep the copy for your records. Amended tax return form Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Amended tax return form IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Amended tax return form IRS computers quickly and automatically check for errors or other missing information. Amended tax return form Even returns with a foreign address can be e-filed! How to e-file. Amended tax return form   There are three ways you can e-file. Amended tax return form Use your personal computer. Amended tax return form Use a volunteer. Amended tax return form Many programs offering free tax help can e-file your return. Amended tax return form Use a tax professional. Amended tax return form Most tax professionals can e-file your return. Amended tax return form These methods are explained in detail in the instructions for your tax return. Amended tax return form Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Amended tax return form You claim the foreign earned income exclusion. Amended tax return form You claim the foreign housing exclusion or deduction. Amended tax return form You live in a foreign country. Amended tax return form Instead, use one of the following special addresses. Amended tax return form If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Amended tax return form O. Amended tax return form Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Amended tax return form However, you should not file with the addresses listed above if you are a bona fide resident of the U. Amended tax return form S. Amended tax return form Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Amended tax return form Resident of U. Amended tax return form S. Amended tax return form Virgin Islands (USVI). Amended tax return form   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Amended tax return form S. Amended tax return form return. Amended tax return form However, you must file a return with the USVI. Amended tax return form    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Amended tax return form Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Amended tax return form   If you are a U. Amended tax return form S. Amended tax return form citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Amended tax return form File the original return with the United States and file a signed copy of the U. Amended tax return form S. Amended tax return form return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Amended tax return form   You must complete Form 8689, Allocation of Individual Income Tax to the U. Amended tax return form S. Amended tax return form Virgin Islands, and attach a copy to both your U. Amended tax return form S. Amended tax return form return and your USVI return. Amended tax return form You should file your U. Amended tax return form S. Amended tax return form return with the address listed under Where To File. Amended tax return form   See Publication 570, Tax Guide for Individuals With Income From U. Amended tax return form S. Amended tax return form Possessions, for information about filing Virgin Islands returns. Amended tax return form Resident of Guam. Amended tax return form   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Amended tax return form    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Amended tax return form O. Amended tax return form Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Amended tax return form S. Amended tax return form citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Amended tax return form Send your return to the address listed under Where To File. Amended tax return form   See Publication 570 for information about filing Guam returns. Amended tax return form Resident of the Commonwealth of the Northern Mariana Islands. Amended tax return form   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Amended tax return form    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Amended tax return form O. Amended tax return form Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Amended tax return form S. Amended tax return form citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Amended tax return form Send your return to the address listed under Where To File. Amended tax return form   See Publication 570 for information about filing Northern Mariana Islands returns. Amended tax return form Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Amended tax return form S. Amended tax return form citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Amended tax return form S. Amended tax return form resident. Amended tax return form This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Amended tax return form If you make this choice, the following two rules apply. Amended tax return form You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Amended tax return form You must file a joint income tax return for the year you make the choice. Amended tax return form This means that neither of you can claim under any tax treaty not to be a U. Amended tax return form S. Amended tax return form resident for a tax year for which the choice is in effect. Amended tax return form You can file joint or separate returns in years after the year in which you make the choice. Amended tax return form Example 1. Amended tax return form Pat Smith, a U. Amended tax return form S. Amended tax return form citizen, is married to Norman, a nonresident alien. Amended tax return form Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Amended tax return form Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Amended tax return form Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Amended tax return form Example 2. Amended tax return form When Bob and Sharon Williams got married, both were nonresident aliens. Amended tax return form In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Amended tax return form Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Amended tax return form Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Amended tax return form Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Amended tax return form If you do not choose to treat your nonresident alien spouse as a U. Amended tax return form S. Amended tax return form resident, you may be able to use head of household filing status. Amended tax return form To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Amended tax return form For more information, see Publication 501. Amended tax return form Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Amended tax return form S. Amended tax return form resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Amended tax return form To get an SSN for a nonresident alien spouse, apply at an office of the U. Amended tax return form S. Amended tax return form Social Security Administration (SSA) or U. Amended tax return form S. Amended tax return form consulate. Amended tax return form You must complete Form SS-5, Application for a Social Security Card, available at www. Amended tax return form socialsecurity. Amended tax return form gov or by calling 1-800-772-1213. Amended tax return form You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Amended tax return form If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Amended tax return form How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. Amended tax return form It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Amended tax return form S. Amended tax return form citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Amended tax return form S. Amended tax return form residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Amended tax return form (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Amended tax return form ) You generally make this choice when you file your joint return. Amended tax return form However, you also can make the choice by filing a joint amended return on Form 1040X. Amended tax return form Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Amended tax return form If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Amended tax return form You generally must file the amended joint return within 3 years from the date you filed your original U. Amended tax return form S. Amended tax return form income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Amended tax return form Table 1–1. Amended tax return form Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Amended tax return form   • The revocation must be made by the due date for filing the tax return for that tax year. Amended tax return form   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Amended tax return form The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Amended tax return form     • The name and address of any person who is revoking the choice for a deceased spouse. Amended tax return form     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Amended tax return form   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. Amended tax return form Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Amended tax return form   • If the surviving spouse is a U. Amended tax return form S. Amended tax return form citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Amended tax return form   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. Amended tax return form Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Amended tax return form Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. Amended tax return form Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Amended tax return form S. Amended tax return form citizen or resident alien at any time during the later tax year. Amended tax return form Example. Amended tax return form Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Amended tax return form They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Amended tax return form On January 10, 2012, Dick became a nonresident alien. Amended tax return form Judy had remained a nonresident alien. Amended tax return form Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Amended tax return form Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Amended tax return form For 2013, both are treated as nonresident aliens. Amended tax return form If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Amended tax return form Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Amended tax return form If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Amended tax return form Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Amended tax return form S. Amended tax return form citizen or resident abroad as for a taxpayer in the United States. Amended tax return form For current instructions on making estimated tax payments, see Form 1040-ES. Amended tax return form If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Amended tax return form Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Amended tax return form (The return must cover all 12 months. Amended tax return form ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Amended tax return form See Publication 505 for more information. Amended tax return form The first installment of estimated tax is due on April 15, 2014. Amended tax return form Foreign earned income exclusion. Amended tax return form   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Amended tax return form In addition, you can reduce your income by your estimated foreign housing deduction. Amended tax return form However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Amended tax return form If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Amended tax return form   For more information about figuring your estimated tax, see Publication 505. Amended tax return form Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Amended tax return form 1). Amended tax return form   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Amended tax return form 1. Amended tax return form Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Amended tax return form See the filing instructions at www. Amended tax return form bsaefiling. Amended tax return form fincen. Amended tax return form treas. Amended tax return form gov/main. Amended tax return form html. Amended tax return form   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Amended tax return form You do not need to file the report if the assets are with a U. Amended tax return form S. Amended tax return form military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Amended tax return form   More information about the filing of Form 114 can be found in the instructions for the form. Amended tax return form FinCEN Form 105. Amended tax return form   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Amended tax return form Certain recipients of currency or monetary instruments also must file Form 105. Amended tax return form   More information about the filing of Form 105 can be found in the instructions on the back of the form. Amended tax return form Form 8938. Amended tax return form   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Amended tax return form The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Amended tax return form Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Amended tax return form S. Amended tax return form person. Amended tax return form   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Amended tax return form   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Amended tax return form Prev  Up  Next   Home   More Online Publications
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Utilities

In many states, consumers can choose their telephone and energy service provider. Contact your state utility commission to find out whether you have a choice. Some commissions will provide a list of service providers and advice on making a choice, and most state utility commissions will take any complaints you have concerning utility sales and service.

Starting Utility Service

When you move into a new home or apartment, you may also be required to have the utilities (electricity, gas, water, waste removal, and cable) turned on in your name. Your city or county government may handle some services, such as water, sewer, and garbage collection. If you live in an apartment or are leasing a house from a homeowner, the landlord may handle this for you, but that is not required. If you request service, provide as much advance notice to the utility company as you can, at least one week in advance of the date you need service to start. Also, if you are relocating, don’t forget to have service turned off at your old address. Each company may require you to pay a fee to start service. You may also be required to pay a deposit or allow the company to check your credit to establish service at your home. If any of these companies fails to meet its service requirements, file a complaint with the company; you may be able to get a refund of your installation fee. If that doesn’t work, contact your state’s utility commission.

Billing

Once you have established service, you should start receiving your bills at regular intervals, normally monthly or quarterly. Utility bills are based on the amount of energy or water you actually use. However, if you live in an apartment complex, the amount you pay for some utilities may be prorated or split, based on a mathematical formula, among all of the residents in your community, no matter how energy conscious you are. If the amount of energy varies by season, you may decide to sign up for a budget billing program. These programs allow you to smooth out your monthly payments by paying more in lighter-use months, so your bills are still manageable in months with heavier use. Contact your utility companies to sign up for these programs. To learn ways to save on your energy bill, check with Environmental Protection Agency.
In addition to your actual service, you may have other fees on your bill, such as administrative fees, public surcharges, or local taxes. Contact the service provider if you see charges you don’t understand or didn’t authorize, or if you have difficulty making timely payments.
If you have difficulty paying your bills, especially for electricity or gas, help is available. Contact the company to find out if it has a program in place to help consumers. Also, your state’s utility commission may sponsor a program to either reduce your bill or make your payments based on a set amount of your income each month. Programs like these from utility companies and local government are usually based on your income.

The Amended Tax Return Form

Amended tax return form Internal Revenue Bulletin:  2012-14  April 2, 2012  Rev. Amended tax return form Proc. Amended tax return form 2012-23 Table of Contents SECTION 1. Amended tax return form PURPOSE SECTION 2. Amended tax return form BACKGROUND SECTION 3. Amended tax return form SCOPE SECTION 4. Amended tax return form APPLICATION. Amended tax return form 01 Limitations on Depreciation Deductions for Certain Automobiles. Amended tax return form . Amended tax return form 02 Inclusions in Income of Lessees of Passenger Automobiles. Amended tax return form SECTION 5. Amended tax return form EFFECTIVE DATE SECTION 6. Amended tax return form DRAFTING INFORMATION SECTION 1. Amended tax return form PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2012, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2012, including a separate table of inclusion amounts for lessees of trucks and vans. Amended tax return form The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Amended tax return form SECTION 2. Amended tax return form BACKGROUND . Amended tax return form 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Amended tax return form For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Amended tax return form The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Amended tax return form This change reflects the higher rate of price inflation for trucks and vans since 1988. Amended tax return form . Amended tax return form 02 Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. Amended tax return form L. Amended tax return form No. Amended tax return form 111-312, 124 Stat. Amended tax return form 3296 (Dec. Amended tax return form 17, 2010) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. Amended tax return form Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Amended tax return form . Amended tax return form 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Amended tax return form Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Amended tax return form Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv)). Amended tax return form Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Amended tax return form This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2012 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Amended tax return form . Amended tax return form 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Amended tax return form The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Amended tax return form Under § 1. Amended tax return form 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Amended tax return form One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Amended tax return form Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Amended tax return form SECTION 3. Amended tax return form SCOPE . Amended tax return form 01 The limitations on depreciation deductions in section 4. Amended tax return form 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2012, and continue to apply for each taxable year that the passenger automobile remains in service. Amended tax return form . Amended tax return form 02 The tables in section 4. Amended tax return form 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2012. Amended tax return form Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Amended tax return form See Rev. Amended tax return form Proc. Amended tax return form 2007-30, 2007-1 C. Amended tax return form B. Amended tax return form 1104, for passenger automobiles first leased during calendar year 2007; Rev. Amended tax return form Proc. Amended tax return form 2008-22, 2008-1 C. Amended tax return form B. Amended tax return form 658, for passenger automobiles first leased during calendar year 2008; Rev. Amended tax return form Proc. Amended tax return form 2009-24, 2009-17 I. Amended tax return form R. Amended tax return form B. Amended tax return form 885, for passenger automobiles first leased during calendar year 2009; Rev. Amended tax return form Proc. Amended tax return form 2010-18, 2010-9 I. Amended tax return form R. Amended tax return form B. Amended tax return form 427, as amplified and modified by section 4. Amended tax return form 03 of Rev. Amended tax return form Proc. Amended tax return form 2011-21, 2011-12 I. Amended tax return form R. Amended tax return form B. Amended tax return form 560, for passenger automobiles first leased during calendar year 2010; and Rev. Amended tax return form Proc. Amended tax return form 2011-21, for passenger automobiles first leased during calendar year 2011. Amended tax return form SECTION 4. Amended tax return form APPLICATION . Amended tax return form 01 Limitations on Depreciation Deductions for Certain Automobiles. Amended tax return form (1) Amount of the inflation adjustment. Amended tax return form (a) Passenger automobiles (other than trucks or vans). Amended tax return form Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Amended tax return form Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Amended tax return form The new car component of the CPI was 115. Amended tax return form 2 for October 1987 and 143. Amended tax return form 419 for October 2011. Amended tax return form The October 2011 index exceeded the October 1987 index by 28. Amended tax return form 219. Amended tax return form Therefore, the automobile price inflation adjustment for 2012 for passenger automobiles (other than trucks and vans) is 24. Amended tax return form 5 percent (28. Amended tax return form 219/115. Amended tax return form 2 x 100%). Amended tax return form The dollar limitations in § 280F(a) are multiplied by a factor of 0. Amended tax return form 245, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2012. Amended tax return form This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2012. Amended tax return form (b) Trucks and vans. Amended tax return form To determine the dollar limitations for trucks and vans first placed in service during calendar year 2012, the Service uses the new truck component of the CPI instead of the new car component. Amended tax return form The new truck component of the CPI was 112. Amended tax return form 4 for October 1987 and 146. Amended tax return form 607 for October 2011. Amended tax return form The October 2011 index exceeded the October 1987 index by 34. Amended tax return form 207. Amended tax return form Therefore, the automobile price inflation adjustment for 2012 for trucks and vans is 30. Amended tax return form 43 percent (34. Amended tax return form 207/112. Amended tax return form 4 x 100%). Amended tax return form The dollar limitations in § 280F(a) are multiplied by a factor of 0. Amended tax return form 3043, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Amended tax return form This adjustment applies to all trucks and vans that are first placed in service in calendar year 2012. Amended tax return form (2) Amount of the limitation. Amended tax return form Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2012. Amended tax return form Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction applies. Amended tax return form Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction does not apply. Amended tax return form REV. Amended tax return form PROC. Amended tax return form 2012-23 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Amended tax return form PROC. Amended tax return form 2012-23 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. Amended tax return form PROC. Amended tax return form 2012-23 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Amended tax return form PROC. Amended tax return form 2012-23 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 . Amended tax return form 02 Inclusions in Income of Lessees of Passenger Automobiles. Amended tax return form A taxpayer must follow the procedures in § 1. Amended tax return form 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2012. Amended tax return form In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Amended tax return form REV. Amended tax return form PROC. Amended tax return form 2012-23 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 2 4 5 6 8 19,000 19,500 2 4 7 7 9 19,500 20,000 2 5 8 8 10 20,000 20,500 3 5 9 10 11 20,500 21,000 3 6 9 12 12 21,000 21,500 3 7 10 12 14 21,500 22,000 3 8 11 13 16 22,000 23,000 4 8 13 15 17 23,000 24,000 4 10 15 17 20 24,000 25,000 5 11 17 19 23 25,000 26,000 6 12 19 21 26 26,000 27,000 6 14 20 24 28 27,000 28,000 7 15 22 26 31 28,000 29,000 7 16 25 28 33 29,000 30,000 8 18 25 32 35 30,000 31,000 9 19 27 34 38 31,000 32,000 9 20 30 36 41 32,000 33,000 10 21 32 38 43 33,000 34,000 10 23 33 41 46 34,000 35,000 11 24 35 43 49 35,000 36,000 12 25 37 45 52 36,000 37,000 12 27 39 47 54 37,000 38,000 13 28 41 49 57 38,000 39,000 13 29 43 52 59 39,000 40,000 14 30 45 54 62 40,000 41,000 14 32 47 56 65 41,000 42,000 15 33 49 58 68 42,000 43,000 16 34 51 61 70 43,000 44,000 16 36 52 63 73 44,000 45,000 17 37 54 66 75 45,000 46,000 17 38 57 67 78 46,000 47,000 18 39 59 70 80 47,000 48,000 19 40 61 72 83 48,000 49,000 19 42 62 75 86 49,000 50,000 20 43 64 77 89 50,000 51,000 20 45 66 79 91 51,000 52,000 21 46 68 81 94 52,000 53,000 21 47 70 84 96 53,000 54,000 22 48 72 86 99 54,000 55,000 23 49 74 88 102 55,000 56,000 23 51 76 90 104 56,000 57,000 24 52 78 92 107 57,000 58,000 24 54 79 95 110 58,000 59,000 25 55 81 97 113 59,000 60,000 26 56 83 100 115 60,000 62,000 26 58 86 103 119 62,000 64,000 28 60 90 108 124 64,000 66,000 29 63 94 112 129 66,000 68,000 30 66 97 117 135 68,000 70,000 31 68 102 121 140 70,000 72,000 32 71 105 126 145 72,000 74,000 33 74 109 130 151 74,000 76,000 35 76 113 135 156 76,000 78,000 36 78 117 140 161 78,000 80,000 37 81 120 145 166 80,000 85,000 39 86 127 152 176 85,000 90,000 42 92 137 163 189 90,000 95,000 45 98 147 175 202 95,000 100,000 48 105 155 187 215 100,000 110,000 52 115 170 203 235 110,000 120,000 58 127 189 227 262 120,000 130,000 64 140 208 250 288 130,000 140,000 70 153 227 272 315 140,000 150,000 75 166 246 296 340 150,000 160,000 81 179 265 318 368 160,000 170,000 87 192 284 341 394 170,000 180,000 93 204 304 364 420 180,000 190,000 99 217 323 387 446 190,000 200,000 105 230 342 409 473 200,000 210,000 111 243 361 432 499 210,000 220,000 116 256 380 455 526 220,000 230,000 122 269 399 478 552 230,000 240,000 128 282 418 501 578 240,000 and up 134 294 437 524 605 REV. Amended tax return form PROC. Amended tax return form 2012-23 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $19,000 $19,500 1 4 5 6 7 19,500 20,000 2 4 6 7 9 20,000 20,500 2 5 7 8 10 20,500 21,000 2 5 8 10 11 21,000 21,500 3 6 9 10 13 21,500 22,000 3 6 10 12 14 22,000 23,000 3 8 11 14 15 23,000 24,000 4 9 13 16 18 24,000 25,000 4 10 15 19 21 25,000 26,000 5 11 17 21 24 26,000 27,000 6 12 19 23 26 27,000 28,000 6 14 21 25 29 28,000 29,000 7 15 23 27 32 29,000 30,000 7 17 24 30 34 30,000 31,000 8 18 26 32 37 31,000 32,000 9 19 28 34 40 32,000 33,000 9 20 31 36 42 33,000 34,000 10 21 33 39 44 34,000 35,000 10 23 34 41 48 35,000 36,000 11 24 36 44 50 36,000 37,000 12 25 38 46 53 37,000 38,000 12 27 40 48 55 38,000 39,000 13 28 42 50 58 39,000 40,000 13 29 44 53 60 40,000 41,000 14 31 45 55 63 41,000 42,000 14 32 48 57 66 42,000 43,000 15 33 50 59 69 43,000 44,000 16 34 52 61 72 44,000 45,000 16 36 53 64 74 45,000 46,000 17 37 55 66 77 46,000 47,000 17 38 58 68 79 47,000 48,000 18 40 59 70 82 48,000 49,000 19 41 61 73 84 49,000 50,000 19 42 63 75 87 50,000 51,000 20 43 65 78 89 51,000 52,000 20 45 66 80 93 52,000 53,000 21 46 68 83 95 53,000 54,000 21 48 70 84 98 54,000 55,000 22 49 72 87 100 55,000 56,000 23 50 74 89 103 56,000 57,000 23 51 76 92 105 57,000 58,000 24 52 78 94 108 58,000 59,000 24 54 80 96 111 59,000 60,000 25 55 82 98 114 60,000 62,000 26 57 85 101 118 62,000 64,000 27 60 88 106 123 64,000 66,000 28 62 93 110 128 66,000 68,000 29 65 96 115 134 68,000 70,000 30 67 100 120 139 70,000 72,000 32 70 103 125 144 72,000 74,000 33 72 108 129 149 74,000 76,000 34 75 111 134 155 76,000 78,000 35 78 115 138 160 78,000 80,000 36 80 119 143 165 80,000 85,000 38 85 125 151 175 85,000 90,000 41 91 135 163 187 90,000 95,000 44 98 144 174 201 95,000 100,000 47 104 154 185 214 100,000 110,000 52 113 169 202 234 110,000 120,000 57 127 187 225 261 120,000 130,000 63 139 207 248 287 130,000 140,000 69 152 226 271 313 140,000 150,000 75 165 245 294 339 150,000 160,000 81 178 264 316 366 160,000 170,000 87 190 283 340 392 170,000 180,000 92 204 302 362 419 180,000 190,000 98 216 322 385 445 190,000 200,000 104 229 340 409 471 200,000 210,000 110 242 359 431 498 210,000 220,000 116 255 378 454 524 220,000 230,000 122 267 398 477 551 230,000 240,000 127 281 416 500 577 240,000 and up 133 294 435 523 603 SECTION 5. Amended tax return form EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2012. Amended tax return form SECTION 6. Amended tax return form DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Amended tax return form Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Amended tax return form For further information regarding this revenue procedure, contact Mr. Amended tax return form Harvey at (202) 622-4930 (not a toll-free call). Amended tax return form Prev  Up  Next   Home   More Internal Revenue Bulletins