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Amended Tax

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Amended Tax

Amended tax 11. Amended tax   Other Expenses Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Reimbursement of Travel, Meals, and EntertainmentReimbursements Miscellaneous ExpensesMeaning of generally enforced. Amended tax Kickbacks. Amended tax Form 1099-MISC. Amended tax Exception. Amended tax Tax preparation fees. Amended tax Covered executive branch official. Amended tax Exceptions to denial of deduction. Amended tax Indirect political contributions. Amended tax Type of deduction. Amended tax Repayment—$3,000 or less. Amended tax Repayment—over $3,000. Amended tax Method 1. Amended tax Method 2. Amended tax Repayment does not apply. Amended tax Year of deduction (or credit). Amended tax Telephone. Amended tax What's New Standard mileage rate. Amended tax  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for business use is 56. Amended tax 5 cents per mile. Amended tax For more information, see Car and truck expenses under Miscellaneous Expenses. Amended tax Introduction This chapter covers business expenses that may not have been explained to you, as a business owner, in previous chapters of this publication. Amended tax Topics - This chapter discusses: Travel, meals, and entertainment Bribes and kickbacks Charitable contributions Education expenses Lobbying expenses Penalties and fines Repayments (claim of right) Other miscellaneous expenses Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 463 Travel, Entertainment, Gift, and Car Expenses 526 Charitable Contributions 529 Miscellaneous Deductions 544 Sales and Other Dispositions of Assets 970 Tax Benefits for Education 1542 Per Diem Rates See chapter 12 for information about getting publications and forms. Amended tax Reimbursement of Travel, Meals, and Entertainment The following discussion explains how to handle any reimbursements or allowances you may provide to your employees under a reimbursement or allowance arrangement for travel, meals, and entertainment expenses. Amended tax If you are self-employed and report your income and expenses on Schedule C or C-EZ (Form 1040), see Publication 463. Amended tax To be deductible for tax purposes, expenses incurred for travel, meals, and entertainment must be ordinary and necessary expenses incurred while carrying on your trade or business. Amended tax Generally, you also must show that entertainment expenses (including meals) are directly related to, or associated with, the conduct of your trade or business. Amended tax For more information on travel, meals, and entertainment, including deductibility, see Publication 463. Amended tax Reimbursements A “reimbursement or allowance arrangement” provides for payment of advances, reimbursements, and allowances for travel, meals, and entertainment expenses incurred by your employees during the ordinary course of business. Amended tax If the expenses are substantiated, you can deduct the allowable amount on your tax return. Amended tax Because of differences between accounting methods and tax law, the amount you can deduct for tax purposes may not be the same as the amount you deduct on your business books and records. Amended tax For example, you can deduct 100% of the cost of meals on your business books and records. Amended tax However, only 50% of these costs are allowed by law as a tax deduction. Amended tax How you deduct a business expense under a reimbursement or allowance arrangement depends on whether you have: An accountable plan, or A nonaccountable plan. Amended tax If you reimburse these expenses under an accountable plan, deduct them as travel, meals, or entertainment expenses. Amended tax If you reimburse these expenses under a nonaccountable plan, report the reimbursements as wages on Form W-2, Wage and Tax Statement, and deduct them as wages on the appropriate line of your tax return. Amended tax If you make a single payment to your employees and it includes both wages and an expense reimbursement, you must specify the amount of the reimbursement and report it accordingly. Amended tax See Table 11-1 , Reporting Reimbursements. Amended tax Accountable Plans An accountable plan requires your employees to meet all of the following requirements. Amended tax Each employee must: Have paid or incurred deductible expenses while performing services as your employee, Adequately account to you for these expenses within a reasonable period of time, and Return any excess reimbursement or allowance within a reasonable period of time. Amended tax An arrangement under which you advance money to employees is treated as meeting (3) above only if the following requirements are also met. Amended tax The advance is reasonably calculated not to exceed the amount of anticipated expenses. Amended tax You make the advance within a reasonable period of time of your employee paying or incurring the expense. Amended tax If any expenses reimbursed under this arrangement are not substantiated, or an excess reimbursement is not returned within a reasonable period of time by an employee, you cannot treat these expenses as reimbursed under an accountable plan. Amended tax Instead, treat the reimbursed expenses as paid under a nonaccountable plan, discussed later. Amended tax Adequate accounting. Amended tax   Your employees must adequately account to you for their travel, meals, and entertainment expenses. Amended tax They must give you documentary evidence of their travel, mileage, and other employee business expenses. Amended tax This evidence should include items such as receipts, along with either a statement of expenses, an account book, a day-planner, or similar record in which the employee entered each expense at or near the time the expense was incurred. Amended tax Excess reimbursement or allowance. Amended tax   An excess reimbursement or allowance is any amount you pay to an employee that is more than the business-related expenses for which the employee adequately accounted. Amended tax The employee must return any excess reimbursement or other expense allowance to you within a reasonable period of time. Amended tax Reasonable period of time. Amended tax   A reasonable period of time depends on the facts and circumstances. Amended tax Generally, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Amended tax You give an advance within 30 days of the time the employee pays or incurs the expense. Amended tax Your employees adequately account for their expenses within 60 days after the expenses were paid or incurred. Amended tax Your employees return any excess reimbursement within 120 days after the expenses were paid or incurred. Amended tax You give a periodic statement (at least quarterly) to your employees that asks them to either return or adequately account for outstanding advances and they comply within 120 days of the date of the statement. Amended tax How to deduct. Amended tax   You can claim a deduction for travel, meals, and entertainment expenses if you reimburse your employees for these expenses under an accountable plan. Amended tax Generally, the amount you can deduct for meals and entertainment is subject to a 50% limit, discussed later. Amended tax If you are a sole proprietor, or are filing as a single member limited liability company, deduct the travel reimbursement on line 24a and the deductible part of the meals and entertainment reimbursement on line 24b, Schedule C (Form 1040) or line 2, Schedule C-EZ (Form 1040). Amended tax   If you are filing an income tax return for a corporation, include the reimbursement on the Other deductions line of Form 1120, U. Amended tax S. Amended tax Corporation Income Tax Return. Amended tax If you are filing any other business income tax return, such as a partnership or S corporation return, deduct the reimbursement on the appropriate line of the return as provided in the instructions for that return. Amended tax Table 11-1. Amended tax Reporting Reimbursements IF the type of reimbursement (or other expense allowance) arrangement is under THEN the employer reports on Form W-2 An accountable plan with: Actual expense reimbursement:  Adequate accounting made and excess returned No amount. Amended tax Actual expense reimbursement:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. Amended tax Per diem or mileage allowance up to the federal rate:  Adequate accounting made and excess returned No amount. Amended tax Per diem or mileage allowance up to the federal rate:  Adequate accounting and return of excess both required but excess not returned The excess amount as wages in box 1. Amended tax The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Amended tax Per diem or mileage allowance exceeds the federal rate:  Adequate accounting made up to the federal rate only and excess not returned The excess amount as wages in box 1. Amended tax The amount up to the federal rate is reported only in box 12—it is not reported in box 1. Amended tax A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan The entire amount as wages in box 1. Amended tax No reimbursement plan The entire amount as wages in box 1. Amended tax Per Diem and Car Allowances You can reimburse your employees under an accountable plan based on travel days, miles, or some other fixed allowance. Amended tax In these cases, your employee is considered to have accounted to you for the amount of the expense that does not exceed the rates established by the federal government. Amended tax Your employee must actually substantiate to you the other elements of the expense, such as time, place, and business purpose. Amended tax Federal rate. Amended tax   The federal rate can be figured using any one of the following methods. Amended tax For car expenses: The standard mileage rate. Amended tax A fixed and variable rate (FAVR). Amended tax For per diem amounts: The regular federal per diem rate. Amended tax The standard meal allowance. Amended tax The high-low rate. Amended tax Car allowance. Amended tax   Your employee is considered to have accounted to you for car expenses that do not exceed the standard mileage rate. Amended tax Beginning in 2013, the standard business mileage rate is 56. Amended tax 5 cents per mile. Amended tax   You can choose to reimburse your employees using a fixed and variable rate (FAVR) allowance. Amended tax This is an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your employees' variable operating costs (such as gas, oil, etc. Amended tax ) plus a flat amount to cover your employees' fixed costs (such as depreciation, insurance, etc. Amended tax ). Amended tax For information on using a FAVR allowance, see Revenue Procedure 2010-51, available at www. Amended tax irs. Amended tax gov/irb/2010-51_IRB/ar14. Amended tax html and Notice 2012-72, available at www. Amended tax irs. Amended tax gov/irb/2012-50_IRB/ar10. Amended tax html. Amended tax Per diem allowance. Amended tax   If your employee actually substantiates to you the other elements (discussed earlier) of the expenses reimbursed using the per diem allowance, how you report and deduct the allowance depends on whether the allowance is for lodging and meal expenses or for meal expenses only and whether the allowance is more than the federal rate. Amended tax Regular federal per diem rate. Amended tax   The regular federal per diem rate is the highest amount the federal government will pay to its employees while away from home on travel. Amended tax It has two components: Lodging expense, and Meal and incidental expense (M&IE). Amended tax The rates are different for different locations. Amended tax Publication 1542 lists the rates in the continental United States. Amended tax Standard meal allowance. Amended tax   The federal rate for meal and incidental expenses (M&IE) is the standard meal allowance. Amended tax You can pay only an M&IE allowance to employees who travel away from home if: You pay the employee for actual expenses for lodging based on receipts submitted to you, You provide for the lodging, You pay for the actual expense of the lodging directly to the provider, You do not have a reasonable belief that lodging expenses were incurred by the employee, or The allowance is computed on a basis similar to that used in computing the employee's wages (that is, number of hours worked or miles traveled). Amended tax Internet access. Amended tax    Per diem rates are available on the Internet. Amended tax You can access per diem rates at www. Amended tax gsa. Amended tax gov/perdiemrates. Amended tax High-low method. Amended tax   This is a simplified method of computing the federal per diem rate for travel within the continental United States. Amended tax It eliminates the need to keep a current list of the per diem rate for each city. Amended tax   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 ($65 for M&IE) for certain high-cost locations. Amended tax All other areas have a per diem amount of $163 ($52 for M&IE). Amended tax The high-cost locations eligible for the higher per diem amount under the high-low method are listed in Publication 1542. Amended tax   Effective October 1, 2013, the per diem rate for high-cost locations increased to $251 ($65 for M&IE). Amended tax The rate for all other locations increased to $170 ($52 for M&IE). Amended tax For October, November, and December 2013, you can either continue to use the rates described in the preceding paragraph or change to the new rates. Amended tax However, you must use the same rate for all employees reimbursed under the high-low method. Amended tax   For more information about the high-low method, see Notice 2013-65, available at www. Amended tax irs. Amended tax gov/irb/2013-44_IRB/ar13. Amended tax html. Amended tax See Publication 1542 (available on the Internet at IRS. Amended tax gov) for the current per diem rates for all locations. Amended tax Reporting per diem and car allowances. Amended tax   The following discussion explains how to report per diem and car allowances. Amended tax The manner in which you report them depends on how the allowance compares to the federal rate. Amended tax See Table 11-1. Amended tax Allowance less than or equal to the federal rate. Amended tax   If your allowance for the employee is less than or equal to the appropriate federal rate, that allowance is not included as part of the employee's pay in box 1 of the employee's Form W-2. Amended tax Deduct the allowance as travel expenses (including meals that may be subject to the 50% limit, discussed later). Amended tax See How to deduct under Accountable Plans, earlier. Amended tax Allowance more than the federal rate. Amended tax   If your employee's allowance is more than the appropriate federal rate, you must report the allowance as two separate items. Amended tax   Include the allowance amount up to the federal rate in box 12 (code L) of the employee's Form W-2. Amended tax Deduct it as travel expenses (as explained above). Amended tax This part of the allowance is treated as reimbursed under an accountable plan. Amended tax   Include the amount that is more than the federal rate in box 1 (and in boxes 3 and 5 if they apply) of the employee's Form W-2. Amended tax Deduct it as wages subject to income tax withholding, social security, Medicare, and federal unemployment taxes. Amended tax This part of the allowance is treated as reimbursed under a nonaccountable plan as explained later under Nonaccountable Plans. Amended tax Meals and Entertainment Under an accountable plan, you can generally deduct only 50% of any otherwise deductible business-related meal and entertainment expenses you reimburse your employees. Amended tax The deduction limit applies even if you reimburse them for 100% of the expenses. Amended tax Application of the 50% limit. Amended tax   The 50% deduction limit applies to reimbursements you make to your employees for expenses they incur for meals while traveling away from home on business and for entertaining business customers at your place of business, a restaurant, or another location. Amended tax It applies to expenses incurred at a business convention or reception, business meeting, or business luncheon at a club. Amended tax The deduction limit may also apply to meals you furnish on your premises to your employees. Amended tax Related expenses. Amended tax   Taxes and tips relating to a meal or entertainment activity you reimburse to your employee under an accountable plan are included in the amount subject to the 50% limit. Amended tax Reimbursements you make for expenses, such as cover charges for admission to a nightclub, rent paid for a room to hold a dinner or cocktail party, or the amount you pay for parking at a sports arena, are all subject to the 50% limit. Amended tax However, the cost of transportation to and from an otherwise allowable business meal or a business-related entertainment activity is not subject to the 50% limit. Amended tax Amount subject to 50% limit. Amended tax   If you provide your employees with a per diem allowance only for meal and incidental expenses, the amount treated as an expense for food and beverages is the lesser of the following. Amended tax The per diem allowance. Amended tax The federal rate for M&IE. Amended tax   If you provide your employees with a per diem allowance that covers lodging, meals, and incidental expenses, you must treat an amount equal to the federal M&IE rate for the area of travel as an expense for food and beverages. Amended tax If the per diem allowance you provide is less than the federal per diem rate for the area of travel, you can treat 40% of the per diem allowance as the amount for food and beverages. Amended tax Meal expenses when subject to “hours of service” limits. Amended tax   You can deduct 80% of the cost of reimbursed meals your employees consume while away from their tax home on business during, or incident to, any period subject to the Department of Transportation's “hours of service” limits. Amended tax   See Publication 463 for a detailed discussion of individuals subject to the Department of Transportation's “hours of service” limits. Amended tax De minimis (minimal) fringe benefit. Amended tax   The 50% limit does not apply to an expense for food or beverage that is excluded from the gross income of an employee because it is a de minimis fringe benefit. Amended tax See Publication 15-B for additional information on de minimis fringe benefits. Amended tax Company cafeteria or executive dining room. Amended tax   The cost of food and beverages you provide primarily to your employees on your business premises is deductible. Amended tax This includes the cost of maintaining the facilities for providing the food and beverages. Amended tax These expenses are subject to the 50% limit unless they qualify as a de minimis fringe benefit, as just discussed, or unless they are compensation to your employees (explained later). Amended tax Employee activities. Amended tax   The expense of providing recreational, social, or similar activities (including the use of a facility) for your employees is deductible and is not subject to the 50% limit. Amended tax The benefit must be primarily for your employees who are not highly compensated. Amended tax   For this purpose, a highly compensated employee is an employee who meets either of the following requirements. Amended tax Owned a 10% or more interest in the business during the year or the preceding year. Amended tax An employee is treated as owning any interest owned by his or her brother, sister, spouse, ancestors, and lineal descendants. Amended tax Received more than $115,000 in pay for the preceding year. Amended tax You can choose to include only employees who were also in the top 20% of employees when ranked by pay for the preceding year. Amended tax   For example, the expenses for food, beverages, and entertainment for a company-wide picnic are not subject to the 50% limit. Amended tax Meals or entertainment treated as compensation. Amended tax   The 50% limit does not apply to either of the following. Amended tax Expenses for meals or entertainment that you treat as: Compensation to an employee who was the recipient of the meals or entertainment, and Wages subject to withholding of federal income tax. Amended tax Expenses for meals or entertainment if: A recipient of the meals or entertainment who is not your employee has to include the expenses in gross income as compensation for services or as a prize or award, and You include that amount on a Form 1099 issued to the recipient, if a Form 1099 is required. Amended tax Sales of meals or entertainment. Amended tax   You can deduct the cost of meals or entertainment (including the use of facilities) you sell to the public. Amended tax For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is a business expense that is fully deductible. Amended tax The 50% limit does not apply to this expense. Amended tax Providing meals or entertainment to general public to promote goodwill. Amended tax   You can deduct the cost of providing meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. Amended tax The 50% limit does not apply to this expense. Amended tax Director, stockholder, or employee meetings. Amended tax   You can deduct entertainment expenses directly related to business meetings of your employees, partners, stockholders, agents, or directors. Amended tax You can provide some minor social activities, but the main purpose of the meeting must be your company's business. Amended tax These expenses are subject to the 50% limit. Amended tax Trade association meetings. Amended tax   You can deduct expenses directly related to and necessary for attending business meetings or conventions of certain tax-exempt organizations. Amended tax These organizations include business leagues, chambers of commerce, real estate boards, and trade and professional associations. Amended tax Nonaccountable Plans A nonaccountable plan is an arrangement that does not meet the requirements for an accountable plan. Amended tax All amounts paid, or treated as paid, under a nonaccountable plan are reported as wages on Form W-2. Amended tax The payments are subject to income tax withholding, social security, Medicare, and federal unemployment taxes. Amended tax You can deduct the reimbursement as compensation or wages only to the extent it meets the deductibility tests for employees' pay in chapter 2. Amended tax Deduct the allowable amount as compensation or wages on the appropriate line of your income tax return, as provided in its instructions. Amended tax Miscellaneous Expenses In addition to travel, meal, and entertainment expenses, there are other expenses you can deduct. Amended tax Advertising expenses. Amended tax   You generally can deduct reasonable advertising expenses that are directly related to your business activities. Amended tax Generally, you cannot deduct amounts paid to influence legislation (i. Amended tax e. Amended tax , lobbying). Amended tax See Lobbying expenses , later. Amended tax   You can usually deduct as a business expense the cost of institutional or goodwill advertising to keep your name before the public if it relates to business you reasonably expect to gain in the future. Amended tax For example, the cost of advertising that encourages people to contribute to the Red Cross, to buy U. Amended tax S. Amended tax Savings Bonds, or to participate in similar causes is usually deductible. Amended tax Anticipated liabilities. Amended tax   Anticipated liabilities or reserves for anticipated liabilities are not deductible. Amended tax For example, assume you sold 1-year TV service contracts this year totaling $50,000. Amended tax From experience, you know you will have expenses of about $15,000 in the coming year for these contracts. Amended tax You cannot deduct any of the $15,000 this year by charging expenses to a reserve or liability account. Amended tax You can deduct your expenses only when you actually pay or accrue them, depending on your accounting method. Amended tax Bribes and kickbacks. Amended tax   Engaging in the payment of bribes or kickbacks is a serious criminal matter. Amended tax Such activity could result in criminal prosecution. Amended tax Any payments that appear to have been made, either directly or indirectly, to an official or employee of any government or an agency or instrumentality of any government are not deductible for tax purposes and are in violation of the law. Amended tax   Payments paid directly or indirectly to a person in violation of any federal or state law (but only if that state law is generally enforced, defined below) that provides for a criminal penalty or for the loss of a license or privilege to engage in a trade or business are also not allowed as a deduction for tax purposes. Amended tax Meaning of “generally enforced. Amended tax ”   A state law is considered generally enforced unless it is never enforced or enforced only for infamous persons or persons whose violations are extraordinarily flagrant. Amended tax For example, a state law is generally enforced unless proper reporting of a violation of the law results in enforcement only under unusual circumstances. Amended tax Kickbacks. Amended tax   A kickback is a payment for referring a client, patient, or customer. Amended tax The common kickback situation occurs when money or property is given to someone as payment for influencing a third party to purchase from, use the services of, or otherwise deal with the person who pays the kickback. Amended tax In many cases, the person whose business is being sought or enjoyed by the person who pays the kickback is not aware of the payment. Amended tax   For example, the Yard Corporation is in the business of repairing ships. Amended tax It returns 10% of the repair bills as kickbacks to the captains and chief officers of the vessels it repairs. Amended tax Although this practice is considered an ordinary and necessary expense of getting business, it is clearly a violation of a state law that is generally enforced. Amended tax These expenditures are not deductible for tax purposes, whether or not the owners of the shipyard are subsequently prosecuted. Amended tax Form 1099-MISC. Amended tax   It does not matter whether any kickbacks paid during the tax year are deductible on your income tax return in regards to information reporting. Amended tax See Form 1099-MISC for more information. Amended tax Car and truck expenses. Amended tax   The costs of operating a car, truck, or other vehicle in your business are deductible. Amended tax For more information on how to figure your deduction, see Publication 463. Amended tax Charitable contributions. Amended tax   Cash payments to an organization, charitable or otherwise, may be deductible as business expenses if the payments are not charitable contributions or gifts and are directly related to your business. Amended tax If the payments are charitable contributions or gifts, you cannot deduct them as business expenses. Amended tax However, corporations (other than S corporations) can deduct charitable contributions on their income tax returns, subject to limitations. Amended tax See the Instructions for Form 1120 for more information. Amended tax Sole proprietors, partners in a partnership, or shareholders in an S corporation may be able to deduct charitable contributions made by their business on Schedule A (Form 1040). Amended tax Example. Amended tax You paid $15 to a local church for a half-page ad in a program for a concert it is sponsoring. Amended tax The purpose of the ad was to encourage readers to buy your products. Amended tax Your payment is not a charitable contribution. Amended tax You can deduct it as an advertising expense. Amended tax Example. Amended tax You made a $100,000 donation to a committee organized by the local Chamber of Commerce to bring a convention to your city, intended to increase business activity, including yours. Amended tax Your payment is not a charitable contribution. Amended tax You can deduct it as a business expense. Amended tax See Publication 526 for a discussion of donated inventory, including capital gain property. Amended tax Club dues and membership fees. Amended tax   Generally, you cannot deduct amounts paid or incurred for membership in any club organized for business, pleasure, recreation, or any other social purpose. Amended tax This includes country clubs, golf and athletic clubs, hotel clubs, sporting clubs, airline clubs, and clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. Amended tax Exception. Amended tax   The following organizations are not treated as clubs organized for business, pleasure, recreation, or other social purpose unless one of the main purposes is to conduct entertainment activities for members or their guests or to provide members or their guests with access to entertainment facilities. Amended tax Boards of trade. Amended tax Business leagues. Amended tax Chambers of commerce. Amended tax Civic or public service organizations. Amended tax Professional organizations such as bar associations and medical associations. Amended tax Real estate boards. Amended tax Trade associations. Amended tax Credit card convenience fees. Amended tax   Credit card companies charge a fee to businesses who accept their cards. Amended tax This fee when paid or incurred by the business can be deducted as a business expense. Amended tax Damages recovered. Amended tax   Special rules apply to compensation you receive for damages sustained as a result of patent infringement, breach of contract or fiduciary duty, or antitrust violations. Amended tax You must include this compensation in your income. Amended tax However, you may be able to take a special deduction. Amended tax The deduction applies only to amounts recovered for actual economic injury, not any additional amount. Amended tax The deduction is the smaller of the following. Amended tax The amount you received or accrued for damages in the tax year reduced by the amount you paid or incurred in the year to recover that amount. Amended tax Your losses from the injury you have not deducted. Amended tax Demolition expenses or losses. Amended tax   Amounts paid or incurred to demolish a structure are not deductible. Amended tax These amounts are added to the basis of the land where the demolished structure was located. Amended tax Any loss for the remaining undepreciated basis of a demolished structure would not be recognized until the property is disposed of. Amended tax Education expenses. Amended tax   Ordinary and necessary expenses paid for the cost of the education and training of your employees are deductible. Amended tax See Education Expenses in chapter 2. Amended tax   You can also deduct the cost of your own education (including certain related travel) related to your trade or business. Amended tax You must be able to show the education maintains or improves skills required in your trade or business, or that it is required by law or regulations, for keeping your license to practice, status, or job. Amended tax For example, an attorney can deduct the cost of attending Continuing Legal Education (CLE) classes that are required by the state bar association to maintain his or her license to practice law. Amended tax   Education expenses you incur to meet the minimum requirements of your present trade or business, or those that qualify you for a new trade or business, are not deductible. Amended tax This is true even if the education maintains or improves skills presently required in your business. Amended tax For more information on education expenses, see Publication 970. Amended tax Franchise, trademark, trade name. Amended tax   If you buy a franchise, trademark, or trade name, you can deduct the amount you pay or incur as a business expense only if your payments are part of a series of payments that are: Contingent on productivity, use, or disposition of the item, Payable at least annually for the entire term of the transfer agreement, and Substantially equal in amount (or payable under a fixed formula). Amended tax   When determining the term of the transfer agreement, include all renewal options and any other period for which you and the transferrer reasonably expect the agreement to be renewed. Amended tax   A franchise includes an agreement that gives one of the parties to the agreement the right to distribute, sell, or provide goods, services, or facilities within a specified area. Amended tax Impairment-related expenses. Amended tax   If you are disabled, you can deduct expenses necessary for you to be able to work (impairment-related expenses) as a business expense, rather than as a medical expense. Amended tax   You are disabled if you have either of the following. Amended tax A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed. Amended tax A physical or mental impairment that substantially limits one or more of your major life activities. Amended tax   The expense qualifies as a business expense if all the following apply. Amended tax Your work clearly requires the expense for you to satisfactorily perform that work. Amended tax The goods or services purchased are clearly not needed or used, other than incidentally, in your personal activities. Amended tax Their treatment is not specifically provided for under other tax law provisions. Amended tax Example. Amended tax You are blind. Amended tax You must use a reader to do your work, both at and away from your place of work. Amended tax The reader's services are only for your work. Amended tax You can deduct your expenses for the reader as a business expense. Amended tax Internet-related expenses. Amended tax   Generally, you can deduct internet-related expenses including domain registrations fees and webmaster consulting costs. Amended tax If you are starting a business you may have to amortize these expenses as start-up costs. Amended tax For more information about amortizing start-up and organizational costs, see chapter 8. Amended tax Interview expense allowances. Amended tax   Reimbursements you make to job candidates for transportation or other expenses related to interviews for possible employment are not wages. Amended tax You can deduct the reimbursements as a business expense. Amended tax However, expenses for food, beverages, and entertainment are subject to the 50% limit discussed earlier under Meals and Entertainment. Amended tax Legal and professional fees. Amended tax   Fees charged by accountants and attorneys that are ordinary and necessary expenses directly related to operating your business are deductible as business expenses. Amended tax However, usually legal fees you pay to acquire business assets are not deductible. Amended tax These costs are added to the basis of the property. Amended tax   Fees that include payments for work of a personal nature (such as drafting a will, or damages arising from a personal injury) are not allowed as a business deduction on Schedule C or C-EZ. Amended tax If the invoice includes both business and personal charges, compute the business portion as follows: multiply the total amount of the bill by a fraction, the numerator of which is the amount attributable to business matters, the denominator of which is the total amount paid. Amended tax The result is the portion of the invoice attributable to business expenses. Amended tax The portion attributable to personal matters is the difference between the total amount and the business portion (computed above). Amended tax   Legal fees relating to personal tax advice may be deductible on Schedule A (Form 1040), if you itemize deductions. Amended tax However, the deduction is subject to the 2% limitation on miscellaneous itemized deductions. Amended tax See Publication 529, Miscellaneous Deductions. Amended tax Tax preparation fees. Amended tax   The cost of hiring a tax professional, such as a C. Amended tax P. Amended tax A. Amended tax , to prepare that part of your tax return relating to your business as a sole proprietor is deductible on Schedule C or Schedule C-EZ. Amended tax Any remaining cost may be deductible on Schedule A (Form 1040) if you itemize deductions. Amended tax   You can also claim a business deduction for amounts paid or incurred in resolving asserted tax deficiencies for your business operated as a sole proprietor. Amended tax Licenses and regulatory fees. Amended tax   Licenses and regulatory fees for your trade or business paid annually to state or local governments generally are deductible. Amended tax Some licenses and fees may have to be amortized. Amended tax See chapter 8 for more information. Amended tax Lobbying expenses. Amended tax   Generally, lobbying expenses are not deductible. Amended tax Lobbying expenses include amounts paid or incurred for any of the following activities. Amended tax Influencing legislation. Amended tax Participating in or intervening in any political campaign for, or against, any candidate for public office. Amended tax Attempting to influence the general public, or segments of the public, about elections, legislative matters, or referendums. Amended tax Communicating directly with covered executive branch officials (defined later) in any attempt to influence the official actions or positions of those officials. Amended tax Researching, preparing, planning, or coordinating any of the preceding activities. Amended tax   Your expenses for influencing legislation and communicating directly with a covered executive branch official include a portion of your labor costs and general and administrative costs of your business. Amended tax For information on making this allocation, see section 1. Amended tax 162-28 of the regulations. Amended tax   You cannot claim a charitable or business expense deduction for amounts paid to an organization if both of the following apply. Amended tax The organization conducts lobbying activities on matters of direct financial interest to your business. Amended tax A principal purpose of your contribution is to avoid the rules discussed earlier that prohibit a business deduction for lobbying expenses. Amended tax   If a tax-exempt organization, other than a section 501(c)(3) organization, provides you with a notice on the part of dues that is allocable to nondeductible lobbying and political expenses, you cannot deduct that part of the dues. Amended tax Covered executive branch official. Amended tax   For purposes of this discussion, a covered executive branch official is any of the following. Amended tax The President. Amended tax The Vice President. Amended tax Any officer or employee of the White House Office of the Executive Office of the President and the two most senior level officers of each of the other agencies in the Executive Office. Amended tax Any individual who: Is serving in a position in Level I of the Executive Schedule under section 5312 of title 5, United States Code, Has been designated by the President as having Cabinet-level status, or Is an immediate deputy of an individual listed in item (a) or (b). Amended tax Exceptions to denial of deduction. Amended tax   The general denial of the deduction does not apply to the following. Amended tax Expenses of appearing before, or communicating with, any committee or member of any local council or similar governing body concerning its legislation (local legislation) if the legislation is of direct interest to you or to you and an organization of which you are a member. Amended tax An Indian tribal government is treated as a local council or similar governing body. Amended tax Any in-house expenses for influencing legislation and communicating directly with a covered executive branch official if those expenses for the tax year do not exceed $2,000 (excluding overhead expenses). Amended tax Expenses incurred by taxpayers engaged in the trade or business of lobbying (professional lobbyists) on behalf of another person (but does apply to payments by the other person to the lobbyist for lobbying activities). Amended tax Moving machinery. Amended tax   Generally, the cost of moving machinery from one city to another is a deductible expense. Amended tax So is the cost of moving machinery from one plant to another, or from one part of your plant to another. Amended tax You can deduct the cost of installing the machinery in the new location. Amended tax However, you must capitalize the costs of installing or moving newly purchased machinery. Amended tax Outplacement services. Amended tax   The costs of outplacement services you provide to your employees to help them find new employment, such as career counseling, résumé assistance, skills assessment, etc. Amended tax are deductible. Amended tax   The costs of outplacement services may cover more than one deduction category. Amended tax For example, deduct as a utilities expense the cost of telephone calls made under this service and deduct as rental expense the cost of renting machinery and equipment for this service. Amended tax   For information on whether the value of outplacement services is includable in your employees' income, see Publication 15-B. Amended tax Penalties and fines. Amended tax   Penalties paid for late performance or nonperformance of a contract are generally deductible. Amended tax For instance, you own and operate a construction company. Amended tax Under a contract, you are to finish construction of a building by a certain date. Amended tax Due to construction delays, the building is not completed and ready for occupancy on the date stipulated in the contract. Amended tax You are now required to pay an additional amount for each day that completion is delayed beyond the completion date stipulated in the contract. Amended tax These additional costs are deductible business expenses. Amended tax   On the other hand, penalties or fines paid to any government agency or instrumentality because of a violation of any law are not deductible. Amended tax These fines or penalties include the following amounts. Amended tax Paid because of a conviction for a crime or after a plea of guilty or no contest in a criminal proceeding. Amended tax Paid as a penalty imposed by federal, state, or local law in a civil action, including certain additions to tax and additional amounts and assessable penalties imposed by the Internal Revenue Code. Amended tax Paid in settlement of actual or possible liability for a fine or penalty, whether civil or criminal. Amended tax Forfeited as collateral posted for a proceeding that could result in a fine or penalty. Amended tax   Examples of nondeductible penalties and fines include the following. Amended tax Fines for violating city housing codes. Amended tax Fines paid by truckers for violating state maximum highway weight laws. Amended tax Fines for violating air quality laws. Amended tax Civil penalties for violating federal laws regarding mining safety standards and discharges into navigable waters. Amended tax   A fine or penalty does not include any of the following. Amended tax Legal fees and related expenses to defend yourself in a prosecution or civil action for a violation of the law imposing the fine or civil penalty. Amended tax Court costs or stenographic and printing charges. Amended tax Compensatory damages paid to a government. Amended tax Political contributions. Amended tax   Contributions or gifts paid to political parties or candidates are not deductible. Amended tax In addition, expenses paid or incurred to take part in any political campaign of a candidate for public office are not deductible. Amended tax Indirect political contributions. Amended tax   You cannot deduct indirect political contributions and costs of taking part in political activities as business expenses. Amended tax Examples of nondeductible expenses include the following. Amended tax Advertising in a convention program of a political party, or in any other publication if any of the proceeds from the publication are for, or intended for, the use of a political party or candidate. Amended tax Admission to a dinner or program (including, but not limited to, galas, dances, film presentations, parties, and sporting events) if any of the proceeds from the function are for, or intended for, the use of a political party or candidate. Amended tax Admission to an inaugural ball, gala, parade, concert, or similar event if identified with a political party or candidate. Amended tax Repairs. Amended tax   The cost of repairing or improving property used in your trade or business is either a deductible or capital expense. Amended tax Routine maintenance that keeps your property in a normal efficient operating condition, but that does not materially increase the value or substantially prolong the useful life of the property, is deductible in the year that it is incurred. Amended tax Otherwise, the cost must be capitalized and depreciated. Amended tax See Form 4562 and its instructions for how to compute and claim the depreciation deduction. Amended tax   The cost of repairs includes the costs of labor, supplies, and certain other items. Amended tax The value of your own labor is not deductible. Amended tax Examples of repairs include: Reconditioning floors (but not replacement), Repainting the interior and exterior walls of a building, Cleaning and repairing roofs and gutters, and Fixing plumbing leaks (but not replacement of fixtures). Amended tax Repayments. Amended tax   If you had to repay an amount you included in your income in an earlier year, you may be able to deduct the amount repaid for the year in which you repaid it. Amended tax Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. Amended tax Type of deduction. Amended tax   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. Amended tax For instance, if you repay an amount you previously reported as a capital gain, deduct the repayment as a capital loss on Form 8949. Amended tax If you reported it as self-employment income, deduct it as a business deduction on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). Amended tax   If you reported the amount as wages, unemployment compensation, or other nonbusiness ordinary income, enter it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is subject to the 2% limitation. Amended tax However, if the repayment is over $3,000 and Method 1 (discussed later) applies, deduct it on Schedule A (Form 1040) as a miscellaneous itemized deduction that is not subject to the 2% limitation. Amended tax Repayment—$3,000 or less. Amended tax   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Amended tax Repayment—over $3,000. Amended tax   If the amount you repaid was more than $3,000, you can deduct the repayment, as described earlier. Amended tax However, you can instead choose to take a tax credit for the year of repayment if you included the income under a “claim of right. Amended tax ” This means that at the time you included the income, it appeared that you had an unrestricted right to it. Amended tax If you qualify for this choice, figure your tax under both methods and use the method that results in less tax. Amended tax Method 1. Amended tax   Figure your tax for 2013 claiming a deduction for the repaid amount. Amended tax Method 2. Amended tax   Figure your tax for 2013 claiming a credit for the repaid amount. Amended tax Follow these steps. Amended tax Figure your tax for 2013 without deducting the repaid amount. Amended tax Refigure your tax from the earlier year without including in income the amount you repaid in 2013. Amended tax Subtract the tax in (2) from the tax shown on your return for the earlier year. Amended tax This is the amount of your credit. Amended tax Subtract the answer in (3) from the tax for 2013 figured without the deduction (step 1). Amended tax   If Method 1 results in less tax, deduct the amount repaid as discussed earlier under Type of deduction. Amended tax   If Method 2 results in less tax, claim the credit on line 71 of Form 1040, and write “I. Amended tax R. Amended tax C. Amended tax 1341” next to line 71. Amended tax Example. Amended tax For 2012, you filed a return and reported your income on the cash method. Amended tax In 2013, you repaid $5,000 included in your 2012 gross income under a claim of right. Amended tax Your filing status in 2013 and 2012 is single. Amended tax Your income and tax for both years are as follows:   2012  With Income 2012  Without Income Taxable Income $15,000 $10,000 Tax $ 1,819 $ 1,069   2013  Without Deduction 2013  With Deduction Taxable Income $49,950 $44,950 Tax $8,423 $7,173 Your tax under Method 1 is $7,173. Amended tax Your tax under Method 2 is $7,673, figured as follows: Tax previously determined for 2012 $ 1,819 Less: Tax as refigured − 1,069 Decrease in 2012 tax $ 750 Regular tax liability for 2013 $8,423 Less: Decrease in 2012 tax − 750 Refigured tax for 2013 $ 7,673 Because you pay less tax under Method 1, you should take a deduction for the repayment in 2013. Amended tax Repayment does not apply. Amended tax   This discussion does not apply to the following. Amended tax Deductions for bad debts. Amended tax Deductions from sales to customers, such as returns and allowances, and similar items. Amended tax Deductions for legal and other expenses of contesting the repayment. Amended tax Year of deduction (or credit). Amended tax   If you use the cash method of accounting, you can take the deduction (or credit, if applicable) for the tax year in which you actually make the repayment. Amended tax If you use any other accounting method, you can deduct the repayment or claim a credit for it only for the tax year in which it is a proper deduction under your accounting method. Amended tax For example, if you use the accrual method, you are entitled to the deduction or credit in the tax year in which the obligation for the repayment accrues. Amended tax Subscriptions. Amended tax   Subscriptions to professional, technical, and trade journals that deal with your business field are deductible. Amended tax Supplies and materials. Amended tax   Unless you have deducted the cost in any earlier year, you generally can deduct the cost of materials and supplies actually consumed and used during the tax year. Amended tax   If you keep incidental materials and supplies on hand, you can deduct the cost of the incidental materials and supplies you bought during the tax year if all the following requirements are met. Amended tax You do not keep a record of when they are used. Amended tax You do not take an inventory of the amount on hand at the beginning and end of the tax year. Amended tax This method does not distort your income. Amended tax   You can also deduct the cost of books, professional instruments, equipment, etc. Amended tax , if you normally use them within a year. Amended tax However, if the usefulness of these items extends substantially beyond the year they are placed in service, you generally must recover their costs through depreciation. Amended tax For more information regarding depreciation see Publication 946, How To Depreciate Property. Amended tax Utilities. Amended tax   Business expenses for heat, lights, power, telephone service, and water and sewerage are deductible. Amended tax However, any part due to personal use is not deductible. Amended tax Telephone. Amended tax   You cannot deduct the cost of basic local telephone service (including any taxes) for the first telephone line you have in your home, even if you have an office in your home. Amended tax However, charges for business long-distance phone calls on that line, as well as the cost of a second line into your home used exclusively for business, are deductible business expenses. Amended tax Prev  Up  Next   Home   More Online Publications
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The Amended Tax

Amended tax Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. Amended tax Determine Initial Amount Step 2. Amended tax Total Certain Nontaxable Pensions and Benefits Step 3. Amended tax Determine Excess Adjusted Gross Income Step 4. Amended tax Determine the Total of Steps 2 and 3 Step 5. Amended tax Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Amended tax You are a qualified individual. Amended tax Your income is not more than certain limits. Amended tax You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Amended tax Use Figure A first to see if you are a qualified individual. Amended tax If you are, go to Table 1 to make sure your income is not too high to take the credit. Amended tax You can take the credit only if you file Form 1040 or Form 1040A. Amended tax You cannot take the credit if you file Form 1040EZ or Form 1040NR. Amended tax Qualified Individual You are a qualified individual for this credit if you are a U. Amended tax S. Amended tax citizen or resident alien, and either of the following applies. Amended tax You were age 65 or older at the end of 2013. Amended tax You were under age 65 at the end of 2013 and all three of the following statements are true. Amended tax You retired on permanent and total disability (explained later). Amended tax You received taxable disability income for 2013. Amended tax On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Amended tax Age 65. Amended tax   You are considered to be age 65 on the day before your 65th birthday. Amended tax As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Amended tax U. Amended tax S. Amended tax Citizen or Resident Alien You must be a U. Amended tax S. Amended tax citizen or resident alien (or be treated as a resident alien) to take the credit. Amended tax Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Amended tax Exceptions. Amended tax   You may be able to take the credit if you are a nonresident alien who is married to a U. Amended tax S. Amended tax citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Amended tax S. Amended tax resident alien. Amended tax If you make that choice, both you and your spouse are taxed on your worldwide incomes. Amended tax   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Amended tax S. Amended tax citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Amended tax S. Amended tax resident alien for the entire year. Amended tax In that case, you may be allowed to take the credit. Amended tax   For information on these choices, see chapter 1 of Publication 519, U. Amended tax S. Amended tax Tax Guide for Aliens. Amended tax Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Amended tax However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Amended tax Head of household. Amended tax   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. Amended tax You file a separate return. Amended tax You paid more than half the cost of keeping up your home during the tax year. Amended tax Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. Amended tax (See Temporary absences under Head of Household in Publication 501. Amended tax ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Amended tax An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Amended tax You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. Amended tax For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Amended tax Figure A. Amended tax Are You a Qualified Individual? Please click here for the text description of the image. Amended tax figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Amended tax You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Amended tax Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Amended tax If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Amended tax You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Amended tax Permanent and total disability. Amended tax    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Amended tax A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Amended tax See Physician's statement , later. Amended tax Substantial gainful activity. Amended tax   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Amended tax Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Amended tax   Substantial gainful activity is not work you do to take care of yourself or your home. Amended tax It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Amended tax However, doing this kind of work may show that you are able to engage in substantial gainful activity. Amended tax    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Amended tax   The following examples illustrate the tests of substantial gainful activity. Amended tax Example 1. Amended tax Trisha, a sales clerk, retired on disability. Amended tax She is 53 years old and now works as a full-time babysitter for the minimum wage. Amended tax Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. Amended tax She cannot take the credit because she is able to engage in substantial gainful activity. Amended tax Example 2. Amended tax Tom, a bookkeeper, retired on disability. Amended tax He is 59 years old and now drives a truck for a charitable organization. Amended tax He sets his own hours and is not paid. Amended tax Duties of this nature generally are performed for pay or profit. Amended tax Some weeks he works 10 hours, and some weeks he works 40 hours. Amended tax Over the year he averages 20 hours a week. Amended tax The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Amended tax This is true even though Tom is not paid and he sets his own hours. Amended tax He cannot take the credit. Amended tax Example 3. Amended tax John, who retired on disability, took a job with a former employer on a trial basis. Amended tax The purpose of the job was to see if John could do the work. Amended tax The trial period lasted for 6 months during which John was paid the minimum wage. Amended tax Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Amended tax The activity was gainful because John was paid at least the minimum wage. Amended tax But the activity was not substantial because his duties were nonproductive. Amended tax These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Amended tax Example 4. Amended tax Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Amended tax Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Amended tax Joan can select the time of day when she feels most fit to work. Amended tax Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. Amended tax The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Amended tax Sheltered employment. Amended tax   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Amended tax These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Amended tax   Compared to commercial employment, pay is lower for sheltered employment. Amended tax Therefore, one usually does not look for sheltered employment if he or she can get other employment. Amended tax The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Amended tax Physician's statement. Amended tax   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Amended tax You can use the statement in the Instructions for Schedule R. Amended tax   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Amended tax Veterans. Amended tax    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Amended tax VA Form 21-0172 must be signed by a person authorized by the VA to do so. Amended tax You can get this form from your local VA regional office. Amended tax Physician's statement obtained in earlier year. Amended tax   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Amended tax For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Amended tax If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Amended tax   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Amended tax Disability income. Amended tax   If you are under age 65, you must also have taxable disability income to qualify for the credit. Amended tax Disability income must meet both of the following requirements. Amended tax It must be paid under your employer's accident or health plan or pension plan. Amended tax It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Amended tax Payments that are not disability income. Amended tax    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Amended tax Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Amended tax    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Amended tax Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Amended tax Income Limits To determine if you can claim the credit, you must consider two income limits. Amended tax The first limit is the amount of your adjusted gross income (AGI). Amended tax The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Amended tax The limits are shown in Table 1. Amended tax If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Amended tax See Figuring the Credit Yourself , later. Amended tax Table 1. Amended tax Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. Amended tax . Amended tax . Amended tax     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Amended tax . Amended tax . Amended tax   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Amended tax If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Amended tax Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Amended tax See Figuring the Credit Yourself , next. Amended tax If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Amended tax Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. Amended tax If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Amended tax If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Amended tax Attach Schedule R to your return. Amended tax Table 2. Amended tax Initial Amounts IF your filing status is. Amended tax . Amended tax . Amended tax   THEN enter on line 10 of Schedule R. Amended tax . Amended tax . Amended tax single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. Amended tax     2 Amount cannot be more than your combined taxable disability income. Amended tax     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Amended tax   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Amended tax Next, fill out Schedule R, Part III. Amended tax If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Amended tax If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. Amended tax There are five steps in Part III to determine the amount of your credit. Amended tax Determine your initial amount (lines 10–12). Amended tax Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Amended tax Determine your excess adjusted gross income (lines 14–17). Amended tax Determine the total of steps 2 and 3 (line 18). Amended tax Determine your credit (lines 19–22). Amended tax These steps are discussed in more detail next. Amended tax Step 1. Amended tax Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Amended tax See Table 2. Amended tax Your initial amount is on line 12. Amended tax Initial amounts for persons under age 65. Amended tax   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Amended tax Special rules for joint returns. Amended tax   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. Amended tax   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. Amended tax Step 2. Amended tax Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. Amended tax You must reduce your initial amount by these payments. Amended tax Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Amended tax If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Amended tax Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. Amended tax Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Amended tax Nontaxable social security payments. Amended tax This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. Amended tax (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. Amended tax ) Nontaxable railroad retirement pension payments treated as social security. Amended tax This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Amended tax Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Amended tax (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. Amended tax ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Amended tax (Do not include amounts that are a return of your cost of a pension or annuity. Amended tax These amounts do not reduce your initial amount. Amended tax ) You should be sure to take into account all of the nontaxable amounts you receive. Amended tax These amounts are verified by the IRS through information supplied by other government agencies. Amended tax Step 3. Amended tax Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Amended tax Figure your excess adjusted gross income on lines 14–17. Amended tax You figure your excess adjusted gross income as follows. Amended tax Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Amended tax $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. Amended tax Divide the result of (1) by 2. Amended tax Step 4. Amended tax Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). Amended tax Step 5. Amended tax Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. Amended tax 15). Amended tax In certain cases, the amount of your credit may be limited. Amended tax See Limit on credit , later. Amended tax Example. Amended tax You are 66 years old and your spouse is 64. Amended tax Your spouse is not disabled. Amended tax You file a joint return on Form 1040. Amended tax Your adjusted gross income is $14,630. Amended tax Together you received $3,200 from social security, which was nontaxable. Amended tax You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Amended tax Initial amount (line 12) $5,000 2. Amended tax Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Amended tax Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Amended tax Add (2) and (3) (line 18) 5,515 5. Amended tax Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. Amended tax Limit on credit. Amended tax   The amount of credit you can claim is generally limited to the amount of your tax. Amended tax Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Amended tax Examples The following examples illustrate the credit for the elderly or the disabled. Amended tax The initial amounts are taken from Table 2, earlier. Amended tax Example 1. Amended tax James Davis is 58 years old, single, and files Form 1040A. Amended tax In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Amended tax He got the required physician's statement in 2011 and kept it with his tax records. Amended tax His physician signed on line B of the statement. Amended tax This year James checks the box in Schedule R, Part II. Amended tax He does not need to get another statement for 2013. Amended tax He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). Amended tax He figures the credit on Schedule R as follows: 1. Amended tax Initial amount   $5,000 2. Amended tax Taxable disability pension   11,400 3. Amended tax Smaller of line 1 or line 2   5,000 4. Amended tax Nontaxable social security  benefits $1,500     5. Amended tax Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Amended tax Add lines 4 and 5   3,500 7. Amended tax Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Amended tax Multiply line 7 by 15% (. Amended tax 15)   225 9. Amended tax Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Amended tax Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Amended tax The Schedule R for James Davis is not shown. Amended tax Example 2. Amended tax William White is 53. Amended tax His wife Helen is 49. Amended tax William had a stroke 3 years ago and retired on permanent and total disability. Amended tax He is still permanently and totally disabled because of the stroke. Amended tax In November, Helen was injured in an accident at work and retired on permanent and total disability. Amended tax William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Amended tax Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Amended tax Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Amended tax They do not itemize deductions. Amended tax They do not have any amounts that would increase their standard deduction. Amended tax Helen's doctor completed the physician's statement in the Instructions for Schedule R. Amended tax Helen is not required to include the statement with their return, but she must keep it for her records. Amended tax William got a physician's statement for the year he had the stroke. Amended tax His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Amended tax William has kept the physician's statement with his records. Amended tax He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Amended tax William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Amended tax They attach Schedule R to their Form 1040 and enter $41 on line 53. Amended tax They check box c on line 53 and enter “Sch R” on the line next to that box. Amended tax See their filled-in Schedule R and Helen's filled-in physician's statement, later. Amended tax Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. Amended tax A person is permanently and totally disabled if both of the following apply:   1. Amended tax He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Amended tax   2. Amended tax A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. Amended tax Physician's Statement     I certify that Helen A. Amended tax White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. Amended tax If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Amended tax AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. Amended tax Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Amended tax Doctor 1900 Green St. Amended tax , Hometown, MD 20000         This image is too large to be displayed in the current screen. Amended tax Please click the link to view the image. Amended tax Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Amended tax Please click the link to view the image. Amended tax Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Amended tax Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Amended tax Free help with your tax return. Amended tax   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amended tax The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Amended tax The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amended tax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amended tax Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Amended tax To find the nearest VITA or TCE site, visit IRS. Amended tax gov or call 1-800-906-9887. Amended tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amended tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amended tax aarp. Amended tax org/money/taxaide or call 1-888-227-7669. Amended tax   For more information on these programs, go to IRS. Amended tax gov and enter “VITA” in the search box. Amended tax Internet. Amended tax IRS. Amended tax gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Amended tax Apply for an Employer Identification Number (EIN). Amended tax Go to IRS. Amended tax gov and enter Apply for an EIN in the search box. Amended tax Request an Electronic Filing PIN by going to IRS. Amended tax gov and entering Electronic Filing PIN in the search box. Amended tax Check the status of your 2013 refund with Where's My Refund? Go to IRS. Amended tax gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amended tax Check the status of your amended return. Amended tax Go to IRS. Amended tax gov and enter Where's My Amended Return in the search box. Amended tax Download forms, instructions, and publications, including some accessible versions. Amended tax Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Amended tax gov or IRS2Go. Amended tax Tax return and tax account transcripts are generally available for the current year and past three years. Amended tax Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amended tax gov. Amended tax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amended tax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amended tax gov. Amended tax Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Amended tax gov or IRS2Go. Amended tax Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Amended tax An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Amended tax Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Amended tax If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Amended tax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amended tax Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Amended tax gov. Amended tax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amended tax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amended tax Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Amended tax AARP offers the Tax-Aide counseling program as part of the TCE program. Amended tax Visit AARP's website to find the nearest Tax-Aide location. Amended tax Research your tax questions. Amended tax Search publications and instructions by topic or keyword. Amended tax Read the Internal Revenue Code, regulations, or other official guidance. Amended tax Read Internal Revenue Bulletins. Amended tax Sign up to receive local and national tax news by email. Amended tax Phone. Amended tax You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amended tax Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Amended tax Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amended tax Call to locate the nearest volunteer help site, 1-800-906-9887. Amended tax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amended tax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amended tax Most VITA and TCE sites offer free electronic filing. Amended tax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amended tax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amended tax Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Amended tax The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Amended tax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amended tax Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amended tax Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Amended tax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amended tax Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Amended tax You should receive your order within 10 business days. Amended tax Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Amended tax Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Amended tax Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Amended tax Call to ask tax questions, 1-800-829-1040. Amended tax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amended tax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amended tax These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Amended tax gsa. Amended tax gov/fedrelay. Amended tax Walk-in. Amended tax You can find a selection of forms, publications and services — in-person, face-to-face. Amended tax Products. Amended tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amended tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amended tax Services. Amended tax You can walk in to your local TAC most business days for personal, face-to-face tax help. Amended tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amended tax If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Amended tax No appointment is necessary—just walk in. Amended tax Before visiting, check www. Amended tax irs. Amended tax gov/localcontacts for hours of operation and services provided. Amended tax Mail. Amended tax You can send your order for forms, instructions, and publications to the address below. Amended tax You should receive a response within 10 business days after your request is received. Amended tax  Internal Revenue Service 1201 N. Amended tax Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Amended tax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amended tax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amended tax What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Amended tax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amended tax You face (or your business is facing) an immediate threat of adverse action. Amended tax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amended tax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amended tax Here's why we can help: TAS is an independent organization within the IRS. Amended tax Our advocates know how to work with the IRS. Amended tax Our services are free and tailored to meet your needs. Amended tax We have offices in every state, the District of Columbia, and Puerto Rico. Amended tax How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Amended tax irs. Amended tax gov/advocate, or call us toll-free at 1-877-777-4778. Amended tax How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amended tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amended tax irs. Amended tax gov/sams. Amended tax Low Income Taxpayer Clinics. Amended tax   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Amended tax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amended tax Visit www. Amended tax TaxpayerAdvocate. Amended tax irs. Amended tax gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amended tax Prev  Up  Next   Home   More Online Publications