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Amended Tax Return More:label_amended_20tax_20return More:bizfinance

Amended tax return more:label_amended_20tax_20return more:bizfinance Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. Amended tax return more:label_amended_20tax_20return more:bizfinance AGI limitation, Introduction, Community property states. Amended tax return more:label_amended_20tax_20return more:bizfinance Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. Amended tax return more:label_amended_20tax_20return more:bizfinance Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. Amended tax return more:label_amended_20tax_20return more:bizfinance Operation and upkeep, Operation and upkeep. Amended tax return more:label_amended_20tax_20return more:bizfinance Worksheet A, Capital expense worksheet. Amended tax return more:label_amended_20tax_20return more:bizfinance Cars, Car Out-of-pocket expenses, Car expenses. Amended tax return more:label_amended_20tax_20return more:bizfinance Standard medical mileage rates, Car expenses. Amended tax return more:label_amended_20tax_20return more:bizfinance Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. Amended tax return more:label_amended_20tax_20return more:bizfinance Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. Amended tax return more:label_amended_20tax_20return more:bizfinance COBRA assistance Recapture of COBRA premium assistance, Worksheet F. Amended tax return more:label_amended_20tax_20return more:bizfinance Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. Amended tax return more:label_amended_20tax_20return more:bizfinance Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. Amended tax return more:label_amended_20tax_20return more:bizfinance Multiple support agreement, Support claimed under a multiple support agreement. Amended tax return more:label_amended_20tax_20return more:bizfinance Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. Amended tax return more:label_amended_20tax_20return more:bizfinance Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. Amended tax return more:label_amended_20tax_20return more:bizfinance Improvements to rented property, Improvements to property rented by a person with a disability. Amended tax return more:label_amended_20tax_20return more:bizfinance Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. Amended tax return more:label_amended_20tax_20return more:bizfinance Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. Amended tax return more:label_amended_20tax_20return more:bizfinance Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. Amended tax return more:label_amended_20tax_20return more:bizfinance Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. Amended tax return more:label_amended_20tax_20return more:bizfinance Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. Amended tax return more:label_amended_20tax_20return more:bizfinance Form 1040, Schedule E Impairment-related work expenses, Where to report. Amended tax return more:label_amended_20tax_20return more:bizfinance Form 1040, Schedule F Impairment-related work expenses, Where to report. Amended tax return more:label_amended_20tax_20return more:bizfinance Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. Amended tax return more:label_amended_20tax_20return more:bizfinance Form 2106-EZ Impairment-related work expenses, Where to report. Amended tax return more:label_amended_20tax_20return more:bizfinance Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. Amended tax return more:label_amended_20tax_20return more:bizfinance Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. Amended tax return more:label_amended_20tax_20return more:bizfinance , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. Amended tax return more:label_amended_20tax_20return more:bizfinance Legally separated, Legally separated. Amended tax return more:label_amended_20tax_20return more:bizfinance Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. Amended tax return more:label_amended_20tax_20return more:bizfinance TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. Amended tax return more:label_amended_20tax_20return more:bizfinance Paid by employer and you, Premiums paid by you and your employer. Amended tax return more:label_amended_20tax_20return more:bizfinance Paid by you, Premiums paid by you. Amended tax return more:label_amended_20tax_20return more:bizfinance Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). 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Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. Amended tax return more:label_amended_20tax_20return more:bizfinance , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. Amended tax return more:label_amended_20tax_20return more:bizfinance N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. Amended tax return more:label_amended_20tax_20return more:bizfinance Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. Amended tax return more:label_amended_20tax_20return more:bizfinance Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. 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Tax Relief for Victims of Tropical Storm Debby in Florida

Updated 7/19/2012 to include Citrus, Gilchrist, Lafayette, Polk, Sarasota counties.
Updated 7/13/2012 to include Hillsborough, Manatee and Taylor counties.

FL-2012-07, Jul. 5, 2012

PLANTATION — Victims of tropical storm Debby that began on June 23, 2012 in parts of Florida may qualify for tax relief from the Internal Revenue Service.

The President has declared Baker, Bradford, Citrus, Clay, Columbia, Duval, Franklin, Gilchrist, Hernando, Highlands, Hillsborough, Lafayette, Manatee, Nassau, Pasco, Pinellas, Polk, Sarasota, Suwannee, Taylor, Union, and Wakulla counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after June 23, and on or before Aug. 22, have been postponed to Aug. 22, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after June 23, and on or before July 9, as long as the deposits are made by July 9, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Aug. 22 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after June 23 and on or before Aug. 22.

The IRS also gives affected taxpayers until Aug. 22 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after June 23 and on or before Aug. 22.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after June 23 and on or before July 9 provided the taxpayer makes these deposits by July 9.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year's return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year's return should put the Disaster Designation "Florida/Tropical Storm Debby" at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses
Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 25-Jun-2013

The Amended Tax Return More:label_amended_20tax_20return More:bizfinance

Amended tax return more:label_amended_20tax_20return more:bizfinance Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Amended tax return more:label_amended_20tax_20return more:bizfinance However, you can still choose to use the previous carryback period. Amended tax return more:label_amended_20tax_20return more:bizfinance You also can choose not to carry back an NOL and only carry it forward. Amended tax return more:label_amended_20tax_20return more:bizfinance Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Amended tax return more:label_amended_20tax_20return more:bizfinance Corporations can file Form 1139, Corporation Application for Tentative Refund. Amended tax return more:label_amended_20tax_20return more:bizfinance The instructions for these forms will be revised to reflect the new law. Amended tax return more:label_amended_20tax_20return more:bizfinance Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. Amended tax return more:label_amended_20tax_20return more:bizfinance Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. Amended tax return more:label_amended_20tax_20return more:bizfinance These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. Amended tax return more:label_amended_20tax_20return more:bizfinance Tax benefits for the New York Liberty Zone include the following. Amended tax return more:label_amended_20tax_20return more:bizfinance A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. Amended tax return more:label_amended_20tax_20return more:bizfinance It is allowed for the year the property is placed in service. Amended tax return more:label_amended_20tax_20return more:bizfinance No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. Amended tax return more:label_amended_20tax_20return more:bizfinance Classification of Liberty Zone leasehold improvement property as 5-year property. Amended tax return more:label_amended_20tax_20return more:bizfinance Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. Amended tax return more:label_amended_20tax_20return more:bizfinance An increased section 179 deduction for certain Liberty Zone property. Amended tax return more:label_amended_20tax_20return more:bizfinance Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. Amended tax return more:label_amended_20tax_20return more:bizfinance For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. Amended tax return more:label_amended_20tax_20return more:bizfinance In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. Amended tax return more:label_amended_20tax_20return more:bizfinance For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. Amended tax return more:label_amended_20tax_20return more:bizfinance For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. Amended tax return more:label_amended_20tax_20return more:bizfinance In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. Amended tax return more:label_amended_20tax_20return more:bizfinance Other 2001 Changes Other changes are discussed in the following chapters. Amended tax return more:label_amended_20tax_20return more:bizfinance Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. Amended tax return more:label_amended_20tax_20return more:bizfinance Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. Amended tax return more:label_amended_20tax_20return more:bizfinance As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. Amended tax return more:label_amended_20tax_20return more:bizfinance For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. Amended tax return more:label_amended_20tax_20return more:bizfinance Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. Amended tax return more:label_amended_20tax_20return more:bizfinance The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. Amended tax return more:label_amended_20tax_20return more:bizfinance This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. Amended tax return more:label_amended_20tax_20return more:bizfinance For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amended tax return more:label_amended_20tax_20return more:bizfinance Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. Amended tax return more:label_amended_20tax_20return more:bizfinance For more information on marginal production, see section 613A(c) of the Internal Revenue Code. Amended tax return more:label_amended_20tax_20return more:bizfinance Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. Amended tax return more:label_amended_20tax_20return more:bizfinance The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. Amended tax return more:label_amended_20tax_20return more:bizfinance Certain limits apply. Amended tax return more:label_amended_20tax_20return more:bizfinance For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amended tax return more:label_amended_20tax_20return more:bizfinance Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. Amended tax return more:label_amended_20tax_20return more:bizfinance Previously, the credit was only allowed for plans established after December 31, 2001. Amended tax return more:label_amended_20tax_20return more:bizfinance For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. Amended tax return more:label_amended_20tax_20return more:bizfinance Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Amended tax return more:label_amended_20tax_20return more:bizfinance For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amended tax return more:label_amended_20tax_20return more:bizfinance Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Amended tax return more:label_amended_20tax_20return more:bizfinance For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amended tax return more:label_amended_20tax_20return more:bizfinance Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. Amended tax return more:label_amended_20tax_20return more:bizfinance The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. Amended tax return more:label_amended_20tax_20return more:bizfinance The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. Amended tax return more:label_amended_20tax_20return more:bizfinance For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. Amended tax return more:label_amended_20tax_20return more:bizfinance Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. Amended tax return more:label_amended_20tax_20return more:bizfinance Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. Amended tax return more:label_amended_20tax_20return more:bizfinance Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. Amended tax return more:label_amended_20tax_20return more:bizfinance However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. Amended tax return more:label_amended_20tax_20return more:bizfinance Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. Amended tax return more:label_amended_20tax_20return more:bizfinance To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Amended tax return more:label_amended_20tax_20return more:bizfinance However, certain property placed in service before January 1, 2006, may meet this test. Amended tax return more:label_amended_20tax_20return more:bizfinance Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. Amended tax return more:label_amended_20tax_20return more:bizfinance The property has an estimated production period of more than 2 years. Amended tax return more:label_amended_20tax_20return more:bizfinance The property has an estimated production period of more than 1 year and it costs more than $1 million. Amended tax return more:label_amended_20tax_20return more:bizfinance Transportation property is any tangible personal property used in the trade or business of transporting persons or property. Amended tax return more:label_amended_20tax_20return more:bizfinance For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. Amended tax return more:label_amended_20tax_20return more:bizfinance Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. Amended tax return more:label_amended_20tax_20return more:bizfinance You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. Amended tax return more:label_amended_20tax_20return more:bizfinance Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. Amended tax return more:label_amended_20tax_20return more:bizfinance These special rules have been extended to include property placed in service in 2004. Amended tax return more:label_amended_20tax_20return more:bizfinance For more information about these rules, see Publication 946, How To Depreciate Property. Amended tax return more:label_amended_20tax_20return more:bizfinance Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. Amended tax return more:label_amended_20tax_20return more:bizfinance For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amended tax return more:label_amended_20tax_20return more:bizfinance Prev  Up  Next   Home   More Online Publications