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Amended Tax Return Online

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Amended Tax Return Online

Amended tax return online Internal Revenue Bulletin:  2012-14  April 2, 2012  Rev. Amended tax return online Proc. Amended tax return online 2012-23 Table of Contents SECTION 1. Amended tax return online PURPOSE SECTION 2. Amended tax return online BACKGROUND SECTION 3. Amended tax return online SCOPE SECTION 4. Amended tax return online APPLICATION. Amended tax return online 01 Limitations on Depreciation Deductions for Certain Automobiles. Amended tax return online . Amended tax return online 02 Inclusions in Income of Lessees of Passenger Automobiles. Amended tax return online SECTION 5. Amended tax return online EFFECTIVE DATE SECTION 6. Amended tax return online DRAFTING INFORMATION SECTION 1. Amended tax return online 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 online 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 online SECTION 2. Amended tax return online BACKGROUND . Amended tax return online 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 online 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 online 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 online This change reflects the higher rate of price inflation for trucks and vans since 1988. Amended tax return online . Amended tax return online 02 Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. Amended tax return online L. Amended tax return online No. Amended tax return online 111-312, 124 Stat. Amended tax return online 3296 (Dec. Amended tax return online 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 online 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 online . Amended tax return online 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 online 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 online 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 online Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Amended tax return online 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 online . Amended tax return online 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Amended tax return online The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Amended tax return online Under § 1. Amended tax return online 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 online One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Amended tax return online 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 online SECTION 3. Amended tax return online SCOPE . Amended tax return online 01 The limitations on depreciation deductions in section 4. Amended tax return online 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 online . Amended tax return online 02 The tables in section 4. Amended tax return online 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2012. Amended tax return online 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 online See Rev. Amended tax return online Proc. Amended tax return online 2007-30, 2007-1 C. Amended tax return online B. Amended tax return online 1104, for passenger automobiles first leased during calendar year 2007; Rev. Amended tax return online Proc. Amended tax return online 2008-22, 2008-1 C. Amended tax return online B. Amended tax return online 658, for passenger automobiles first leased during calendar year 2008; Rev. Amended tax return online Proc. Amended tax return online 2009-24, 2009-17 I. Amended tax return online R. Amended tax return online B. Amended tax return online 885, for passenger automobiles first leased during calendar year 2009; Rev. Amended tax return online Proc. Amended tax return online 2010-18, 2010-9 I. Amended tax return online R. Amended tax return online B. Amended tax return online 427, as amplified and modified by section 4. Amended tax return online 03 of Rev. Amended tax return online Proc. Amended tax return online 2011-21, 2011-12 I. Amended tax return online R. Amended tax return online B. Amended tax return online 560, for passenger automobiles first leased during calendar year 2010; and Rev. Amended tax return online Proc. Amended tax return online 2011-21, for passenger automobiles first leased during calendar year 2011. Amended tax return online SECTION 4. Amended tax return online APPLICATION . Amended tax return online 01 Limitations on Depreciation Deductions for Certain Automobiles. Amended tax return online (1) Amount of the inflation adjustment. Amended tax return online (a) Passenger automobiles (other than trucks or vans). Amended tax return online 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 online 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 online The new car component of the CPI was 115. Amended tax return online 2 for October 1987 and 143. Amended tax return online 419 for October 2011. Amended tax return online The October 2011 index exceeded the October 1987 index by 28. Amended tax return online 219. Amended tax return online Therefore, the automobile price inflation adjustment for 2012 for passenger automobiles (other than trucks and vans) is 24. Amended tax return online 5 percent (28. Amended tax return online 219/115. Amended tax return online 2 x 100%). Amended tax return online The dollar limitations in § 280F(a) are multiplied by a factor of 0. Amended tax return online 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 online 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 online (b) Trucks and vans. Amended tax return online 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 online The new truck component of the CPI was 112. Amended tax return online 4 for October 1987 and 146. Amended tax return online 607 for October 2011. Amended tax return online The October 2011 index exceeded the October 1987 index by 34. Amended tax return online 207. Amended tax return online Therefore, the automobile price inflation adjustment for 2012 for trucks and vans is 30. Amended tax return online 43 percent (34. Amended tax return online 207/112. Amended tax return online 4 x 100%). Amended tax return online The dollar limitations in § 280F(a) are multiplied by a factor of 0. Amended tax return online 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 online This adjustment applies to all trucks and vans that are first placed in service in calendar year 2012. Amended tax return online (2) Amount of the limitation. Amended tax return online 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 online 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 online 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 online REV. Amended tax return online PROC. Amended tax return online 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 online PROC. Amended tax return online 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 online PROC. Amended tax return online 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 online PROC. Amended tax return online 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 online 02 Inclusions in Income of Lessees of Passenger Automobiles. Amended tax return online A taxpayer must follow the procedures in § 1. Amended tax return online 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2012. Amended tax return online 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 online REV. Amended tax return online PROC. Amended tax return online 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 online PROC. Amended tax return online 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 online 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 online SECTION 6. Amended tax return online DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Amended tax return online Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Amended tax return online For further information regarding this revenue procedure, contact Mr. Amended tax return online Harvey at (202) 622-4930 (not a toll-free call). Amended tax return online Prev  Up  Next   Home   More Internal Revenue Bulletins
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The Administration on Aging is the Federal focal point and advocate agency for older persons and their concerns. In this role, the Administration on Aging works to heighten awareness among other Federal agencies, organizations, groups, and the public about the valuable contributions that older Americans make to the nation. The Administration also alerts others to the needs of vulnerable older people. Through information, referral and outreach efforts at the community level, the Administration seeks to educate older people and their caregivers about the benefits and services available to help them.

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The Amended Tax Return Online

Amended tax return online Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Amended tax return online Tax questions. Amended tax return online Background Information for Using the Tax CalendarsElectronic deposit requirement. Amended tax return online Legal holidays. Amended tax return online Statewide legal holidays. Amended tax return online Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Amended tax return online irs. Amended tax return online gov/pub509. Amended tax return online What's New Publication 1518 discontinued after 2013. Amended tax return online  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Amended tax return online An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Amended tax return online irs. Amended tax return online gov/taxcalendar. Amended tax return online Reminders Photographs of missing children. Amended tax return online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amended tax return online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended tax return online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amended tax return online Introduction A tax calendar is a 12-month calendar divided into quarters. Amended tax return online The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Amended tax return online What does this publication contain?   This publication contains the following. Amended tax return online A section on how to use the tax calendars. Amended tax return online Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Amended tax return online A table showing the semiweekly deposit due dates for payroll taxes for 2014. Amended tax return online   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Amended tax return online irs. Amended tax return online gov/taxcalendar. Amended tax return online Who should use this publication?   Primarily, employers need to use this publication. Amended tax return online However, the General Tax Calendar has important due dates for all businesses and individuals. Amended tax return online Anyone who must pay excise taxes may need the Excise Tax Calendar . Amended tax return online What are the advantages of using a tax calendar?   The following are advantages of using a calendar. Amended tax return online You do not have to figure the due dates yourself. Amended tax return online You can file or pay timely and avoid penalties. Amended tax return online You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Amended tax return online You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Amended tax return online Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Amended tax return online If you are an employer, also use the Employer's Tax Calendar . Amended tax return online If you must pay excise taxes, use the Excise Tax Calendar . Amended tax return online Depending on your situation, you may need to use more than one calendar. Amended tax return online Table 1. Amended tax return online Useful Publications IF you are. Amended tax return online . Amended tax return online . Amended tax return online THEN you may need. Amended tax return online . Amended tax return online . Amended tax return online An employer • Publication 15 (Circular E), Employer's Tax Guide. Amended tax return online  • Publication 15-A, Employer's Supplemental Tax Guide. Amended tax return online  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Amended tax return online  • Publication 926, Household Employer's Tax Guide. Amended tax return online A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Amended tax return online  • Publication 225, Farmer's Tax Guide. Amended tax return online An individual • Publication 505, Tax Withholding and Estimated Tax. Amended tax return online Required to pay excise taxes • Publication 510, Excise Taxes. Amended tax return online What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. Amended tax return online You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Amended tax return online The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Amended tax return online In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Amended tax return online What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Amended tax return online Each calendar lists the forms you may need. Amended tax return online   See How To Get Tax Help near the end of this publication for information about getting publications and forms. Amended tax return online Comments and suggestions. Amended tax return online   We welcome your comments about this publication and your suggestions for future editions. Amended tax return online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amended tax return online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended tax return online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended tax return online   You can send us comments from www. Amended tax return online irs. Amended tax return online gov/formspubs. Amended tax return online Click on More Information and then click on Comment on Tax Forms and Publications. Amended tax return online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Amended tax return online Ordering forms and publications. Amended tax return online   Visit www. Amended tax return online irs. Amended tax return online gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amended tax return online Internal Revenue Service 1201 N. Amended tax return online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amended tax return online   If you have a tax question, check the information available on IRS. Amended tax return online gov or call 1-800-829-1040. Amended tax return online We cannot answer tax questions sent to either of the above addresses. Amended tax return online Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Amended tax return online IRS e-services make taxes easier. Amended tax return online   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Amended tax return online Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Amended tax return online    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Amended tax return online Visit www. Amended tax return online irs. Amended tax return online gov/efile for more information. Amended tax return online You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Amended tax return online For detailed information about using this free service, see Electronic deposit requirement below. Amended tax return online   Use these electronic options to make filing and paying taxes easier. Amended tax return online For more information on electronic payments, visit the IRS website at www. Amended tax return online irs. Amended tax return online gov/e-pay. Amended tax return online Tax deposits. Amended tax return online   Some taxes can be paid with the return on which they are reported. Amended tax return online However, in many cases, you have to deposit the tax before the due date for filing the return. Amended tax return online Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Amended tax return online See Publication 15 (Circular E) for the employment tax deposit rules. Amended tax return online For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Amended tax return online    Electronic deposit requirement. Amended tax return online   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Amended tax return online Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Amended tax return online EFTPS is a free service provided by the Department of Treasury. Amended tax return online If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Amended tax return online   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Amended tax return online You can also visit the EFTPS website at www. Amended tax return online eftps. Amended tax return online gov. Amended tax return online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Amended tax return online    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Amended tax return online For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Amended tax return online m. Amended tax return online Eastern time the day before the date the deposit is due. Amended tax return online Saturday, Sunday, or legal holiday. Amended tax return online   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Amended tax return online The term legal holiday means any legal holiday in the District of Columbia. Amended tax return online The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Amended tax return online But you must make any adjustments for statewide legal holidays, as discussed next. Amended tax return online An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Amended tax return online Legal holidays. Amended tax return online   Legal holidays for 2014 are listed below. Amended tax return online January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Amended tax return online / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Amended tax return online   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Amended tax return online A statewide legal holiday does not delay a due date for making a federal tax deposit. Amended tax return online Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Amended tax return online   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Amended tax return online   For 2014, the due date for giving the recipient these forms is January 31. Amended tax return online   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Amended tax return online For information about filing Form W-2 electronically with the SSA, visit www. Amended tax return online ssa. Amended tax return online gov/employer or call 1-800-772-6270. Amended tax return online Penalties. Amended tax return online   Whenever possible, you should take action before the listed due date. Amended tax return online If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Amended tax return online   Be sure to follow all the tax laws that apply to you. Amended tax return online In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Amended tax return online Use of private delivery services. Amended tax return online   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Amended tax return online These private delivery services include only the following. Amended tax return online DHL Express (DHL): DHL Same Day Service. Amended tax return online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Amended tax return online United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Amended tax return online M. Amended tax return online , UPS Worldwide Express Plus, and UPS Worldwide Express. Amended tax return online   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Amended tax return online gov and enter “private delivery service” in the search box. Amended tax return online   The private delivery service can tell you how to get written proof of the mailing date. Amended tax return online    The U. Amended tax return online S. Amended tax return online Postal Service advises that private delivery services cannot deliver items to P. Amended tax return online O. Amended tax return online boxes. Amended tax return online You must use the U. Amended tax return online S. Amended tax return online Postal Service to mail any item to an IRS P. Amended tax return online O. Amended tax return online box address. Amended tax return online Prev  Up  Next   Home   More Online Publications