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Amending 2010 Taxes

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Amending 2010 Taxes

Amending 2010 taxes 6. Amending 2010 taxes   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Amending 2010 taxes Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Amending 2010 taxes Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Amending 2010 taxes S. Amending 2010 taxes Tax Treaties See chapter 7 for information about getting these publications. Amending 2010 taxes Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Amending 2010 taxes See Table 6-1 at the end of this chapter for a list of these countries. Amending 2010 taxes Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Amending 2010 taxes If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Amending 2010 taxes Treaty benefits generally are available to residents of the United States. Amending 2010 taxes They generally are not available to U. Amending 2010 taxes S. Amending 2010 taxes citizens who do not reside in the United States. Amending 2010 taxes However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Amending 2010 taxes S. Amending 2010 taxes citizens residing in the treaty countries. Amending 2010 taxes U. Amending 2010 taxes S. Amending 2010 taxes citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Amending 2010 taxes Certification of U. Amending 2010 taxes S. Amending 2010 taxes residency. Amending 2010 taxes   Use Form 8802, Application for United States Residency Certification, to request certification of U. Amending 2010 taxes S. Amending 2010 taxes residency for purposes of claiming benefits under a tax treaty. Amending 2010 taxes Certification can be requested for the current and any prior calendar years. Amending 2010 taxes You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Amending 2010 taxes Common Benefits Some common tax treaty benefits are explained below. Amending 2010 taxes The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Amending 2010 taxes Benefits provided by certain treaties are not provided by others. Amending 2010 taxes Personal service income. Amending 2010 taxes If you are a U. Amending 2010 taxes S. Amending 2010 taxes resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Amending 2010 taxes Professors and teachers. Amending 2010 taxes If you are a U. Amending 2010 taxes S. Amending 2010 taxes resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Amending 2010 taxes Students, trainees, and apprentices. Amending 2010 taxes If you are a U. Amending 2010 taxes S. Amending 2010 taxes resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Amending 2010 taxes Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Amending 2010 taxes Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Amending 2010 taxes Pensions and annuities. Amending 2010 taxes If you are a U. Amending 2010 taxes S. Amending 2010 taxes resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Amending 2010 taxes Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Amending 2010 taxes Investment income. Amending 2010 taxes If you are a U. Amending 2010 taxes S. Amending 2010 taxes resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Amending 2010 taxes Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Amending 2010 taxes Tax credit provisions. Amending 2010 taxes If you are a U. Amending 2010 taxes S. Amending 2010 taxes resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Amending 2010 taxes Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Amending 2010 taxes S. Amending 2010 taxes tax on the income. Amending 2010 taxes Nondiscrimination provisions. Amending 2010 taxes Most U. Amending 2010 taxes S. Amending 2010 taxes tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Amending 2010 taxes S. Amending 2010 taxes citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Amending 2010 taxes Saving clauses. Amending 2010 taxes U. Amending 2010 taxes S. Amending 2010 taxes treaties contain saving clauses that provide that the treaties do not affect the U. Amending 2010 taxes S. Amending 2010 taxes taxation of its own citizens and residents. Amending 2010 taxes As a result, U. Amending 2010 taxes S. Amending 2010 taxes citizens and residents generally cannot use the treaty to reduce their U. Amending 2010 taxes S. Amending 2010 taxes tax liability. Amending 2010 taxes However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Amending 2010 taxes S. Amending 2010 taxes citizens or residents. Amending 2010 taxes It is important that you examine the applicable saving clause to determine if an exception applies. Amending 2010 taxes More information on treaties. Amending 2010 taxes   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Amending 2010 taxes Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Amending 2010 taxes S. Amending 2010 taxes ” appears in the treaty exemption discussions in Publication 901. Amending 2010 taxes   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Amending 2010 taxes Competent Authority Assistance If you are a U. Amending 2010 taxes S. Amending 2010 taxes citizen or resident alien, you can request assistance from the U. Amending 2010 taxes S. Amending 2010 taxes competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Amending 2010 taxes You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Amending 2010 taxes The U. Amending 2010 taxes S. Amending 2010 taxes competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Amending 2010 taxes Effect of request for assistance. Amending 2010 taxes   If your request provides a basis for competent authority assistance, the U. Amending 2010 taxes S. Amending 2010 taxes competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Amending 2010 taxes How to make your request. Amending 2010 taxes   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Amending 2010 taxes You are denied treaty benefits. Amending 2010 taxes Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Amending 2010 taxes   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Amending 2010 taxes Some of the steps you should consider taking include the following. Amending 2010 taxes Filing a protective claim for credit or refund of U. Amending 2010 taxes S. Amending 2010 taxes taxes. Amending 2010 taxes Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Amending 2010 taxes Avoiding the lapse or termination of your right to appeal any tax determination. Amending 2010 taxes Complying with all applicable procedures for invoking competent authority consideration. Amending 2010 taxes Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Amending 2010 taxes S. Amending 2010 taxes or treaty country tax. Amending 2010 taxes Taxpayers can consult with the U. Amending 2010 taxes S. Amending 2010 taxes competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Amending 2010 taxes   The request should contain all essential items of information, including the following items. Amending 2010 taxes A reference to the treaty and the treaty provisions on which the request is based. Amending 2010 taxes The years and amounts involved in both U. Amending 2010 taxes S. Amending 2010 taxes dollars and foreign currency. Amending 2010 taxes A brief description of the issues for which competent authority assistance is requested. Amending 2010 taxes   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Amending 2010 taxes Revenue Procedure 2006-54 is available at www. Amending 2010 taxes irs. Amending 2010 taxes gov/irb/2006-49_IRB/ar13. Amending 2010 taxes html. Amending 2010 taxes   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Amending 2010 taxes S. Amending 2010 taxes competent authority assistance under tax treaties. Amending 2010 taxes As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Amending 2010 taxes    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Amending 2010 taxes   In the case of U. Amending 2010 taxes S. Amending 2010 taxes - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Amending 2010 taxes If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Amending 2010 taxes Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Amending 2010 taxes This table is updated through October 31, 2013. Amending 2010 taxes You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Amending 2010 taxes You can obtain the text of most U. Amending 2010 taxes S. Amending 2010 taxes treaties at IRS. Amending 2010 taxes gov. Amending 2010 taxes You also can request the text of treaties from the Department of Treasury at the following address. Amending 2010 taxes Department of Treasury Office of Business and Public Liaison Rm. Amending 2010 taxes 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Amending 2010 taxes S. Amending 2010 taxes Virgin Islands, you can call the IRS at 1-800-829-1040. Amending 2010 taxes Table 6–1. Amending 2010 taxes List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Amending 2010 taxes D. Amending 2010 taxes ) Australia TIAS 10773 Dec. Amending 2010 taxes 1, 1983 1986-2 C. Amending 2010 taxes B. Amending 2010 taxes 220 1986-2 C. Amending 2010 taxes B. Amending 2010 taxes 246 Protocol TIAS Jan. Amending 2010 taxes 1, 2004     Austria TIAS Jan. Amending 2010 taxes 1, 1999     Bangladesh TIAS Jan. Amending 2010 taxes 1, 2007     Barbados TIAS 11090 Jan. Amending 2010 taxes 1, 1984 1991-2 C. Amending 2010 taxes B. Amending 2010 taxes 436 1991-2 C. Amending 2010 taxes B. Amending 2010 taxes 466 Protocol TIAS Jan. Amending 2010 taxes 1, 2005     Belgium TIAS Jan. Amending 2010 taxes 1, 2008     Bulgaria TIAS Jan. Amending 2010 taxes 1, 2009     Canada2 TIAS 11087 Jan. Amending 2010 taxes 1, 1985 1986-2 C. Amending 2010 taxes B. Amending 2010 taxes 258 1987-2 C. Amending 2010 taxes B. Amending 2010 taxes 298 Protocol TIAS Jan. Amending 2010 taxes 1, 2009     China, People's Republic of TIAS 12065 Jan. Amending 2010 taxes 1, 1987 1988-1 C. Amending 2010 taxes B. Amending 2010 taxes 414 1988-1 C. Amending 2010 taxes B. Amending 2010 taxes 447 Commonwealth of Independent States3 TIAS 8225 Jan. Amending 2010 taxes 1, 1976 1976-2 C. Amending 2010 taxes B. Amending 2010 taxes 463 1976-2 C. Amending 2010 taxes B. Amending 2010 taxes 475 Cyprus TIAS 10965 Jan. Amending 2010 taxes 1, 1986 1989-2 C. Amending 2010 taxes B. Amending 2010 taxes 280 1989-2 C. Amending 2010 taxes B. Amending 2010 taxes 314 Czech Republic TIAS Jan. Amending 2010 taxes 1, 1993     Denmark TIAS Jan. Amending 2010 taxes 1, 2001     Protocol TIAS Jan. Amending 2010 taxes 1, 2008     Egypt TIAS 10149 Jan. Amending 2010 taxes 1, 1982 1982-1 C. Amending 2010 taxes B. Amending 2010 taxes 219 1982-1 C. Amending 2010 taxes B. Amending 2010 taxes 243 Estonia TIAS Jan. Amending 2010 taxes 1, 2000     Finland TIAS 12101 Jan. Amending 2010 taxes 1, 1991     Protocol TIAS Jan. Amending 2010 taxes 1, 2008     France TIAS Jan. Amending 2010 taxes 1, 1996     Protocol TIAS Jan. Amending 2010 taxes 1, 2009     Germany TIAS Jan. Amending 2010 taxes 1, 1990     Protocol TIAS Jan. Amending 2010 taxes 1, 2008     Greece TIAS 2902 Jan. Amending 2010 taxes 1, 1953 1958-2 C. Amending 2010 taxes B. Amending 2010 taxes 1054 T. Amending 2010 taxes D. Amending 2010 taxes 6109, 1954-2 C. Amending 2010 taxes B. Amending 2010 taxes 638 Hungary TIAS 9560 Jan. Amending 2010 taxes 1, 1980 1980-1 C. Amending 2010 taxes B. Amending 2010 taxes 333 1980-1 C. Amending 2010 taxes B. Amending 2010 taxes 354 Iceland TIAS 8151 Jan. Amending 2010 taxes 1, 2009     India TIAS Jan. Amending 2010 taxes 1, 1991     Indonesia TIAS 11593 Jan. Amending 2010 taxes 1, 1990     Ireland TIAS Jan. Amending 2010 taxes 1, 1998     Israel TIAS Jan. Amending 2010 taxes 1, 1995     Italy TIAS Jan. Amending 2010 taxes 1, 2010     Jamaica TIAS 10207 Jan. Amending 2010 taxes 1, 1982 1982-1 C. Amending 2010 taxes B. Amending 2010 taxes 257 1982-1 C. Amending 2010 taxes B. Amending 2010 taxes 291 Japan TIAS Jan. Amending 2010 taxes 1, 2005     Kazakhstan TIAS Jan. Amending 2010 taxes 1, 1996     Korea, South TIAS 9506 Jan. Amending 2010 taxes 1, 1980 1979-2 C. Amending 2010 taxes B. Amending 2010 taxes 435 1979-2 C. Amending 2010 taxes B. Amending 2010 taxes 458 Latvia TIAS Jan. Amending 2010 taxes 1, 2000     Lithuania TIAS Jan. Amending 2010 taxes 1, 2000     Luxembourg TIAS Jan. Amending 2010 taxes 1, 2001     Malta TIAS Jan. Amending 2010 taxes 1, 2011     Mexico TIAS Jan. Amending 2010 taxes 1,1994     Protocol TIAS Jan. Amending 2010 taxes 1, 2004               Table 6–1 (continued). Amending 2010 taxes Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Amending 2010 taxes D. Amending 2010 taxes ) Morocco TIAS 10195 Jan. Amending 2010 taxes 1, 1981 1982-2 C. Amending 2010 taxes B. Amending 2010 taxes 405 1982-2 C. Amending 2010 taxes B. Amending 2010 taxes 427 Netherlands TIAS Jan. Amending 2010 taxes 1, 1994     Protocol TIAS Jan. Amending 2010 taxes 1, 2005     New Zealand TIAS 10772 Nov. Amending 2010 taxes 2, 1983 1990-2 C. Amending 2010 taxes B. Amending 2010 taxes 274 1990-2 C. Amending 2010 taxes B. Amending 2010 taxes 303 Protocol TIAS Jan. Amending 2010 taxes 1, 2011     Norway TIAS 7474 Jan. Amending 2010 taxes 1, 1971 1973-1 C. Amending 2010 taxes B. Amending 2010 taxes 669 1973-1 C. Amending 2010 taxes B. Amending 2010 taxes 693 Protocol TIAS 10205 Jan. Amending 2010 taxes 1, 1982 1982-2 C. Amending 2010 taxes B. Amending 2010 taxes 440 1982-2 C. Amending 2010 taxes B. Amending 2010 taxes 454 Pakistan TIAS 4232 Jan. Amending 2010 taxes 1, 1959 1960-2 C. Amending 2010 taxes B. Amending 2010 taxes 646 T. Amending 2010 taxes D. Amending 2010 taxes 6431, 1960-1 C. Amending 2010 taxes B. Amending 2010 taxes 755 Philippines TIAS 10417 Jan. Amending 2010 taxes 1, 1983 1984-2 C. Amending 2010 taxes B. Amending 2010 taxes 384 1984-2 C. Amending 2010 taxes B. Amending 2010 taxes 412 Poland TIAS 8486 Jan. Amending 2010 taxes 1, 1974 1977-1 C. Amending 2010 taxes B. Amending 2010 taxes 416 1977-1 C. Amending 2010 taxes B. Amending 2010 taxes 427 Portugal TIAS Jan. Amending 2010 taxes 1, 1996     Romania TIAS 8228 Jan. Amending 2010 taxes 1, 1974 1976-2 C. Amending 2010 taxes B. Amending 2010 taxes 492 1976-2 C. Amending 2010 taxes B. Amending 2010 taxes 504 Russia TIAS Jan. Amending 2010 taxes 1, 1994     Slovak Republic TIAS Jan. Amending 2010 taxes 1, 1993     Slovenia TIAS Jan. Amending 2010 taxes 1, 2002     South Africa TIAS Jan. Amending 2010 taxes 1, 1998     Spain TIAS Jan. Amending 2010 taxes 1, 1991     Sri Lanka TIAS Jan. Amending 2010 taxes 1, 2004     Sweden TIAS Jan. Amending 2010 taxes 1, 1996     Protocol TIAS Jan. Amending 2010 taxes 1, 2007     Switzerland TIAS Jan. Amending 2010 taxes 1, 1998     Thailand TIAS Jan. Amending 2010 taxes 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Amending 2010 taxes 1, 1970 1971-2 C. Amending 2010 taxes B. Amending 2010 taxes 479   Tunisia TIAS Jan. Amending 2010 taxes 1, 1990     Turkey TIAS Jan. Amending 2010 taxes 1, 1998     Ukraine TIAS Jan. Amending 2010 taxes 1, 2001     United Kingdom TIAS Jan. Amending 2010 taxes 1, 2004     Venezuela TIAS Jan. Amending 2010 taxes 1, 2000      1(TIAS) — Treaties and Other International Act Series. Amending 2010 taxes  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Amending 2010 taxes 3The U. Amending 2010 taxes S. Amending 2010 taxes -U. Amending 2010 taxes S. Amending 2010 taxes S. Amending 2010 taxes R. Amending 2010 taxes income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Amending 2010 taxes Prev  Up  Next   Home   More Online Publications

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Whistleblower - Informant Award

The IRS Whistleblower Office pays money to people who blow the whistle on persons who fail to pay the tax that they owe. If the IRS uses information provided by the whistleblower, it can award the whistleblower up to 30 percent of the additional tax, penalty and other amounts it collects.

 


Fiscal 2014 Sequester Notice from Whistleblower Office dated October 1, 2013:  Impact on whistleblower payments.

Fiscal 2013 Sequester Notice from Whistleblower Office dated March 1, 2013: Impact on whistleblower payments.

Treasury proposed regulations to implement 26 USC 7623, as amended, on December 18, 2012. The public comment period has officially closed and the comments received are under evaluation. The IRS often receives comments on proposed regulations after the official comment period has closed and may consider late submissions in preparing final regulations. 

 


The Whistleblower Office has developed new rules that became effective August 1, 2012. We are providing the three Interim Guidance memoranda below. 


Deputy Commissioner for Services and Enforcement Memorandum dated June 20, 2012

 


Who can get an award?

The IRS may pay awards to people who provide specific and credible information to the IRS if the information results in the collection of taxes, penalties, interest or other amounts from the noncompliant taxpayer.

The IRS is looking for solid information, not an “educated guess” or unsupported speculation. We are also looking for a significant Federal tax issue - this is not a program for resolving personal problems or disputes about a business relationship.

What are the rules for getting an award?

The law provides for two types of awards. If the taxes, penalties, interest and other amounts in dispute exceed $2 million, and a few other qualifications are met, the IRS will pay 15 percent to 30 percent of the amount collected. If the case deals with an individual, his or her annual gross income must be more than $200,000. If the whistleblower disagrees with the outcome of the claim, he or she can appeal to the Tax Court. These rules are found at Internal Revenue Code IRC Section 7623(b) - Whistleblower Rules.

The IRS also has an award program for other whistleblowers - generally those who do not meet the dollar thresholds of $2 million in dispute or cases involving individual taxpayers with gross income of less that $200,000. The awards through this program are less, with a maximum award of 15 percent up to $10 million. In addition, the awards are discretionary and the informant cannot dispute the outcome of the claim in Tax Court. The rules for these cases are found at Internal Revenue Code IRC Section 7623(a) - Informant Claims Program, and some of the rules are different from those that apply to cases involving more than $2 million.

If you decide to submit information and seek an award for doing so, use IRS Form 211. The same form is used for both award programs.

More Information

What Happens to a Claim for an Informant Award (Whistleblower)
Procedures used and the criteria followed to identify and process informant cases

Whistleblower Law
A brief synopsis of what the new whistleblower law entails. This is the most significant change to the Services’ approach to informant awards in 140 years

How Do You File a Whistleblower Award Claim
Step by step procedures to follow to file an informant claim for award

Confidentiality and Disclosure for Whistleblowers
The rules governing confidentiality of informant information

IRC Section 7623(b) - Whistleblower Rules
The requirements of the new rules enacted in IRC Section 7623(b), the Whistleblower Program

IRC Section 7623(a) - Informant Claims Program
The requirement of the rules governing claims that do not meet the requirements of the provisions in the whistleblower program under IRC Section 7623(b). These claims are part of the Informant Claims Program

IRS Form 211
Application for Award for Original Information

News Release IR-2007-201
Procedure Unveiled for Reporting Violations of the Tax Law, Making Reward Claims

Notice 2008-4 Guidance to the public on how to file claims
Claims Submitted to the IRS Whistleblower Office under Section 7623

History of the Whistleblower/Informant Program
Historical information on the evolution of the concept of paying for leads from its inception up to the current law followed today

Realignment of Informant Claims Examination Unit into Whistleblower Office
The Informant Claims Examination Unit in Ogden, Utah has been realigned with the Whistleblower Office. Their new name is Whistleblower Office - Ogden.

Information and Whistleblower Awards

  • IRM 25.2.1, Receiving Information — This chapter provides procedures and guidance for all Service personnel to follow when receiving information dealing with whistleblowers’ claims for award.
  • IRM 25.2.2, Whistleblower Awards — This chapter provides procedures and guidance for all Service personnel to follow when dealing with payment of whistleblowers’ claims for award.

Whistleblower Office At-a-Glance
 

Annual Reports

Reporting other information to the IRS

If you have information about tax noncompliance but are not interested in an award, or you have other information you believe may be of interest to the IRS:

  • For information on how to Report Suspected Tax Fraud Activity, if you have information about an individual or company you suspect is not complying with the tax law, and you do not want to seek an award . You can remain anonymous
Page Last Reviewed or Updated: 30-Sep-2013

The Amending 2010 Taxes

Amending 2010 taxes 1. Amending 2010 taxes   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. Amending 2010 taxes Employee. Amending 2010 taxes Other payee. Amending 2010 taxes Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. Amending 2010 taxes Earning credits in 2013 and 2014. Amending 2010 taxes Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. Amending 2010 taxes Penalties. Amending 2010 taxes Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. Amending 2010 taxes It also discusses taxpayer identification numbers. Amending 2010 taxes Table 1-1 lists the benefits of filing electronically. Amending 2010 taxes Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. Amending 2010 taxes Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. Amending 2010 taxes You may want to get Publication 509, Tax Calendars. Amending 2010 taxes It has tax calendars that tell you when to file returns and make tax payments. Amending 2010 taxes Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Amending 2010 taxes S. Amending 2010 taxes Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. Amending 2010 taxes Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. Amending 2010 taxes Social security number (SSN). Amending 2010 taxes   Generally, use your SSN as your taxpayer identification number. Amending 2010 taxes You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. Amending 2010 taxes   To apply for an SSN, use Form SS-5, Application for a Social Security Card. Amending 2010 taxes This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. Amending 2010 taxes It is also available from the SSA website at www. Amending 2010 taxes socialsecurity. Amending 2010 taxes gov. Amending 2010 taxes Individual taxpayer identification number (ITIN). Amending 2010 taxes   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Amending 2010 taxes In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. Amending 2010 taxes  Internal Revenue Service ITIN Operation P. Amending 2010 taxes O. Amending 2010 taxes Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. Amending 2010 taxes If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Amending 2010 taxes The application is also available in Spanish. Amending 2010 taxes The form is available at IRS. Amending 2010 taxes gov or you can call 1-800-829-3676 to order the form. Amending 2010 taxes    An ITIN is for tax use only. Amending 2010 taxes It does not entitle the holder to social security benefits or change the holder's employment or immigration status. Amending 2010 taxes Employer identification number (EIN). Amending 2010 taxes   You must also have an EIN to use as a taxpayer identification number if you do either of the following. Amending 2010 taxes Pay wages to one or more employees. Amending 2010 taxes File pension or excise tax returns. Amending 2010 taxes   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. Amending 2010 taxes   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. Amending 2010 taxes irs. Amending 2010 taxes gov/businesses/small. Amending 2010 taxes The EIN is issued immediately once the application information is validated. Amending 2010 taxes By telephone at 1-800-829-4933. Amending 2010 taxes By mailing or faxing Form SS-4, Application for Employer Identification Number. Amending 2010 taxes New EIN. Amending 2010 taxes   You may need to get a new EIN if either the form or the ownership of your business changes. Amending 2010 taxes For more information, see Publication 1635, Understanding Your EIN. Amending 2010 taxes When you need identification numbers of other persons. Amending 2010 taxes   In operating your business, you will probably make certain payments you must report on information returns. Amending 2010 taxes These payments are discussed under Information Returns, later in this chapter. Amending 2010 taxes You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. Amending 2010 taxes You must include the payee's identification number and your identification number on the returns and statements. Amending 2010 taxes Employee. Amending 2010 taxes   If you have employees, you must get an SSN from each of them. Amending 2010 taxes Record the name and SSN of each employee exactly as they are shown on the employee's social security card. Amending 2010 taxes If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. Amending 2010 taxes This may occur if the employee's name was changed due to marriage or divorce. Amending 2010 taxes   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. Amending 2010 taxes   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. Amending 2010 taxes Other payee. Amending 2010 taxes   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. Amending 2010 taxes If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. Amending 2010 taxes   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. Amending 2010 taxes   A payee who does not provide you with an identification number may be subject to backup withholding. Amending 2010 taxes For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. Amending 2010 taxes Income Tax This part explains whether you have to file an income tax return and when you file it. Amending 2010 taxes It also explains how you pay the tax. Amending 2010 taxes Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. Amending 2010 taxes If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. Amending 2010 taxes How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. Amending 2010 taxes Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. Amending 2010 taxes Use Schedule C to figure your net profit or loss from your business. Amending 2010 taxes If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. Amending 2010 taxes You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. Amending 2010 taxes IRS e-file (Electronic Filing) Please click here for the text description of the image. Amending 2010 taxes E-file logo You may be able to file your tax returns electronically using an IRS e-file option. Amending 2010 taxes Table 1-1 lists the benefits of IRS e-file. Amending 2010 taxes IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Amending 2010 taxes As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Amending 2010 taxes As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Amending 2010 taxes Using e-file does not affect your chances of an IRS examination of your return. Amending 2010 taxes You can file most commonly used business forms using IRS e-file. Amending 2010 taxes For more information, visit IRS. Amending 2010 taxes gov. Amending 2010 taxes Electronic signatures. Amending 2010 taxes   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. Amending 2010 taxes If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. Amending 2010 taxes If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Amending 2010 taxes    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). Amending 2010 taxes You will also need to provide your date of birth (DOB). Amending 2010 taxes Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. Amending 2010 taxes To do this, check your annual Social Security Statement. Amending 2010 taxes   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Amending 2010 taxes For more details on the Self-Select PIN program, visit IRS. Amending 2010 taxes gov. Amending 2010 taxes State returns. Amending 2010 taxes   In most states, you can file an electronic state return simultaneously with your federal return. Amending 2010 taxes For more information, check with your local IRS office, state tax agency, tax professional, or IRS. Amending 2010 taxes gov. Amending 2010 taxes Refunds. Amending 2010 taxes   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. Amending 2010 taxes   With e-file, your refund will be issued in half the time as when filing on paper. Amending 2010 taxes Most refunds are issued within 3 weeks. Amending 2010 taxes If you choose Direct Deposit, you can receive your refund in as few as 10 days. Amending 2010 taxes Offset against debts. Amending 2010 taxes   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. Amending 2010 taxes You will be notified if the refund you claimed has been offset against your debts. Amending 2010 taxes Refund inquiries. Amending 2010 taxes   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. Amending 2010 taxes Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. Amending 2010 taxes To check on your refund, do one of the following. Amending 2010 taxes Go to IRS. Amending 2010 taxes gov and click on Where's My Refund. Amending 2010 taxes Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. Amending 2010 taxes Call 1-800-829-1954 during the hours shown in your form instructions. Amending 2010 taxes Balance due. Amending 2010 taxes   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. Amending 2010 taxes You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. Amending 2010 taxes Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. Amending 2010 taxes You have two options. Amending 2010 taxes You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. Amending 2010 taxes You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. Amending 2010 taxes You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. Amending 2010 taxes Depending on the provider and the specific services requested, a fee may be charged. Amending 2010 taxes To find an authorized IRS e-file provider near you, go to IRS. Amending 2010 taxes gov or look for an “Authorized IRS e-file Provider” sign. Amending 2010 taxes Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. Amending 2010 taxes When you use your personal computer, you can e-file your return from your home any time of the day or night. Amending 2010 taxes Sign your return electronically using a self-selected PIN to complete the process. Amending 2010 taxes There is no signature form to submit or Forms W-2 to send in. Amending 2010 taxes Free Internet filing options. Amending 2010 taxes   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. Amending 2010 taxes gov or www. Amending 2010 taxes usa. Amending 2010 taxes gov. Amending 2010 taxes The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. Amending 2010 taxes Security and privacy certificate programs will assure tax data is safe and secure. Amending 2010 taxes To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. Amending 2010 taxes gov. Amending 2010 taxes   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. Amending 2010 taxes You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. Amending 2010 taxes Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Amending 2010 taxes Others offer it for a fee. Amending 2010 taxes Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Amending 2010 taxes Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Amending 2010 taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Amending 2010 taxes Some locations offer free electronic filing. Amending 2010 taxes Table 1-1. Amending 2010 taxes Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. Amending 2010 taxes Security • Your privacy and security are assured. Amending 2010 taxes Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. Amending 2010 taxes There is nothing to mail. Amending 2010 taxes Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. Amending 2010 taxes Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. Amending 2010 taxes Free Internet filing options • Use IRS. Amending 2010 taxes gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. Amending 2010 taxes Electronic payment options • Convenient, safe, and secure electronic payment options are available. Amending 2010 taxes E-file and pay your taxes in a single step. Amending 2010 taxes Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. Amending 2010 taxes Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. Amending 2010 taxes When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. Amending 2010 taxes If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. Amending 2010 taxes If you file late, you may have to pay penalties and interest. Amending 2010 taxes If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. Amending 2010 taxes S. Amending 2010 taxes Individual Income Tax Return, to request an automatic 6-month extension. Amending 2010 taxes For calendar year taxpayers, this will extend the tax filing due date until October 15. Amending 2010 taxes Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. Amending 2010 taxes How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. Amending 2010 taxes You must pay it as you earn or receive income during the year. Amending 2010 taxes An employee usually has income tax withheld from his or her pay. Amending 2010 taxes If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Amending 2010 taxes You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. Amending 2010 taxes Use Form 1040-ES to figure and pay the tax. Amending 2010 taxes If you do not have to make estimated tax payments, you can pay any tax due when you file your return. Amending 2010 taxes For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. Amending 2010 taxes What are my payment options?   You can pay your estimated tax electronically using various options. Amending 2010 taxes If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. Amending 2010 taxes These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). Amending 2010 taxes Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. Amending 2010 taxes Paying by credit or debit card over the phone or by Internet. Amending 2010 taxes Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. Amending 2010 taxes EFTPS    To enroll in EFTPS, go to www. Amending 2010 taxes eftps. Amending 2010 taxes gov or call 1-800-555-4477. Amending 2010 taxes When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. Amending 2010 taxes Benefits of EFTPS: The chance of an error in making your payments is reduced. Amending 2010 taxes You receive immediate confirmation of every transaction. Amending 2010 taxes Penalty for underpayment of tax. Amending 2010 taxes   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. Amending 2010 taxes The IRS will figure the penalty for you and send you a bill. Amending 2010 taxes Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. Amending 2010 taxes For more information, see Publication 505. Amending 2010 taxes Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Amending 2010 taxes It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Amending 2010 taxes If you earned income as a statutory employee, you do not pay SE tax on that income. Amending 2010 taxes Social security coverage. Amending 2010 taxes   Social security benefits are available to self-employed persons just as they are to wage earners. Amending 2010 taxes Your payments of SE tax contribute to your coverage under the social security system. Amending 2010 taxes Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Amending 2010 taxes By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. Amending 2010 taxes How to become insured under social security. Amending 2010 taxes   You must be insured under the social security system before you begin receiving social security benefits. Amending 2010 taxes You are insured if you have the required number of credits (also called quarters of coverage), discussed next. Amending 2010 taxes Earning credits in 2013 and 2014. Amending 2010 taxes   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. Amending 2010 taxes Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). Amending 2010 taxes   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. Amending 2010 taxes    Making false statements to get or to increase social security benefits may subject you to penalties. Amending 2010 taxes The Social Security Administration (SSA) time limit for posting self-employment income. Amending 2010 taxes   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Amending 2010 taxes If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. Amending 2010 taxes The SSA will not change its records to increase your self-employment income. Amending 2010 taxes Who must pay self-employment tax. Amending 2010 taxes   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. Amending 2010 taxes Your net earnings from self-employment (excluding church employee income) were $400 or more. Amending 2010 taxes You had church employee income of $108. Amending 2010 taxes 28 or more. Amending 2010 taxes The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Amending 2010 taxes SE tax rate. Amending 2010 taxes   For 2013, the SE tax rate on net earnings is 15. Amending 2010 taxes 3% (12. Amending 2010 taxes 4% social security tax plus 2. Amending 2010 taxes 9% Medicare tax). Amending 2010 taxes Maximum earnings subject to SE tax. Amending 2010 taxes   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Amending 2010 taxes 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Amending 2010 taxes   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Amending 2010 taxes 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Amending 2010 taxes   If wages and tips you receive as an employee are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Amending 2010 taxes 4% social security part of the SE tax on any of your net earnings. Amending 2010 taxes However, you must pay the 2. Amending 2010 taxes 9% Medicare part of the SE tax on all your net earnings. Amending 2010 taxes Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. Amending 2010 taxes   More information. Amending 2010 taxes   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. Amending 2010 taxes Table 1-2. Amending 2010 taxes Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. Amending 2010 taxes Self-employment tax Schedule SE File with Form 1040. Amending 2010 taxes Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. Amending 2010 taxes Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. Amending 2010 taxes     See Publication 15. Amending 2010 taxes Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. Amending 2010 taxes   Last day of February (March 31 if filing electronically)3. Amending 2010 taxes Federal unemployment (FUTA) tax 940 January 313. Amending 2010 taxes     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. Amending 2010 taxes Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). Amending 2010 taxes     Other forms – see the General Instructions for Certain Information Returns. Amending 2010 taxes Excise tax See Excise Taxes See the instructions to the forms. Amending 2010 taxes 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. Amending 2010 taxes For more information, see Publication 509, Tax Calendars. Amending 2010 taxes 2 File a separate schedule for each business. Amending 2010 taxes 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. Amending 2010 taxes     Employment Taxes If you have employees, you will need to file forms to report employment taxes. Amending 2010 taxes Employment taxes include the following items. Amending 2010 taxes Social security and Medicare taxes. Amending 2010 taxes Federal income tax withholding. Amending 2010 taxes Federal unemployment (FUTA) tax. Amending 2010 taxes For more information, see Publication 15 (Circular E), Employer's Tax Guide. Amending 2010 taxes That publication explains your tax responsibilities as an employer. Amending 2010 taxes To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. Amending 2010 taxes That publication has information to help you determine whether an individual is an independent contractor or an employee. Amending 2010 taxes If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. Amending 2010 taxes An independent contractor is someone who is self-employed. Amending 2010 taxes You do not generally have to withhold or pay any taxes on payments made to an independent contractor. Amending 2010 taxes Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. Amending 2010 taxes Manufacture or sell certain products. Amending 2010 taxes Operate certain kinds of businesses. Amending 2010 taxes Use various kinds of equipment, facilities, or products. Amending 2010 taxes Receive payment for certain services. Amending 2010 taxes For more information on excise taxes, see Publication 510, Excise Taxes. Amending 2010 taxes Form 720. Amending 2010 taxes   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Amending 2010 taxes Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. Amending 2010 taxes Communications and air transportation taxes. Amending 2010 taxes Fuel taxes. Amending 2010 taxes Tax on the first retail sale of heavy trucks, trailers, and tractors. Amending 2010 taxes Manufacturers taxes on the sale or use of a variety of different articles. Amending 2010 taxes Tax on indoor tanning services. Amending 2010 taxes Form 2290. Amending 2010 taxes   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. Amending 2010 taxes The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. Amending 2010 taxes Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. Amending 2010 taxes For more information, see the Instructions for Form 2290. Amending 2010 taxes Depositing excise taxes. Amending 2010 taxes   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. Amending 2010 taxes For details on depositing excise taxes, see the Instructions for Form 720. Amending 2010 taxes Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. Amending 2010 taxes The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. Amending 2010 taxes You must give a copy of each information return you are required to file to the recipient or payer. Amending 2010 taxes In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Amending 2010 taxes For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. Amending 2010 taxes Form 1099-MISC. Amending 2010 taxes   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. Amending 2010 taxes These payments include the following items. Amending 2010 taxes Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. Amending 2010 taxes Rent payments of $600 or more, other than rents paid to real estate agents. Amending 2010 taxes Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. Amending 2010 taxes Royalty payments of $10 or more. Amending 2010 taxes Payments to certain crew members by operators of fishing boats. Amending 2010 taxes You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. Amending 2010 taxes Form W-2. Amending 2010 taxes   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. Amending 2010 taxes You can file Form W-2 online. Amending 2010 taxes For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. Amending 2010 taxes Penalties. Amending 2010 taxes   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. Amending 2010 taxes For more information, see the General Instructions for Certain Information Returns. Amending 2010 taxes Failure to file information returns. Amending 2010 taxes This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. Amending 2010 taxes Failure to furnish correct payee statements. Amending 2010 taxes This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. Amending 2010 taxes Waiver of penalties. Amending 2010 taxes   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. Amending 2010 taxes   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. Amending 2010 taxes (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. Amending 2010 taxes ) Form 8300. Amending 2010 taxes   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. Amending 2010 taxes Cash includes U. Amending 2010 taxes S. Amending 2010 taxes and foreign coin and currency. Amending 2010 taxes It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. Amending 2010 taxes Cash does not include a check drawn on an individual's personal account (personal check). Amending 2010 taxes For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). Amending 2010 taxes Penalties. Amending 2010 taxes   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. Amending 2010 taxes Table 1-3. Amending 2010 taxes Going Out of Business Checklists (Note. Amending 2010 taxes The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. Amending 2010 taxes For more information, see the instructions for the listed forms. Amending 2010 taxes ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. Amending 2010 taxes   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. Amending 2010 taxes   □ File Form 8594 with your Form 1040 if you sold your business. Amending 2010 taxes Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. Amending 2010 taxes Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. Amending 2010 taxes Note. Amending 2010 taxes Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. Amending 2010 taxes   □ File Form 940 for the calendar year in which final wages were paid. Amending 2010 taxes Note. Amending 2010 taxes Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. Amending 2010 taxes Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. Amending 2010 taxes Note. Amending 2010 taxes These forms are generally due by the due date of your final Form 941 or Form 944. Amending 2010 taxes   □ File Form W-3 to file Forms W-2. Amending 2010 taxes Note. Amending 2010 taxes These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. Amending 2010 taxes   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. Amending 2010 taxes   □ File Form 1096 to file Forms 1099-MISC. Amending 2010 taxes Prev  Up  Next   Home   More Online Publications