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Amending Federal Tax Returns

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Amending Federal Tax Returns

Amending federal tax returns 13. Amending federal tax returns   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. Amending federal tax returns A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). Amending federal tax returns However, no deposit is required for the situations listed below; the taxes are payable with Form 720. Amending federal tax returns The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. Amending federal tax returns The gas guzzler tax is being paid on a one-time filing. Amending federal tax returns The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. Amending federal tax returns How To Make Deposits Electronic deposit requirement. Amending federal tax returns   You must use electronic funds transfer to make excise tax deposits. Amending federal tax returns Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Amending federal tax returns If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Amending federal tax returns Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amending federal tax returns   EFTPS is a free service provided by the Department of Treasury. Amending federal tax returns Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amending federal tax returns To get more information about EFTPS or to enroll in EFTPS, visit www. Amending federal tax returns eftps. Amending federal tax returns gov or call 1-800-555-4477. Amending federal tax returns Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Amending federal tax returns    Depositing on time. Amending federal tax returns For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. Amending federal tax returns m. Amending federal tax returns Eastern time). Amending federal tax returns You will automatically be enrolled in EFTPS when you apply for an EIN. Amending federal tax returns You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. Amending federal tax returns When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. Amending federal tax returns The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. Amending federal tax returns See Alternative method below. Amending federal tax returns If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. Amending federal tax returns Regular method. Amending federal tax returns   The deposit of tax for a semimonthly period is due by the 14th day following that period. Amending federal tax returns Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. Amending federal tax returns If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Amending federal tax returns Alternative method (IRS Nos. Amending federal tax returns 22, 26, 27, and 28). Amending federal tax returns   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. Amending federal tax returns Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. Amending federal tax returns The deposit of tax is due by the 3rd banking day after the 7th day of that period. Amending federal tax returns   For an example of the alternative method, see the Instructions for Form 720. Amending federal tax returns To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. Amending federal tax returns For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. Amending federal tax returns The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). Amending federal tax returns The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. Amending federal tax returns See Uncollected Tax Report in chapter 4. Amending federal tax returns The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. Amending federal tax returns Special rule for deposits of taxes in September. Amending federal tax returns   See the Instructions for Form 720 for a special rule on deposits made in September. Amending federal tax returns Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. Amending federal tax returns Generally, you do not have to make a deposit for a period in which you incurred no tax liability. Amending federal tax returns Net tax liability. Amending federal tax returns   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. Amending federal tax returns You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. Amending federal tax returns If you use this method, you must use it for all semimonthly periods in the calendar quarter. Amending federal tax returns Do not reduce your liability by any amounts from Form 720X. Amending federal tax returns Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. Amending federal tax returns Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. Amending federal tax returns 67%) of the net tax liability reported for the look-back quarter. Amending federal tax returns For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. Amending federal tax returns 23%), 10/90 (11. Amending federal tax returns 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. Amending federal tax returns Also, the total deposit for that semimonthly period must be at least 1/6 (16. Amending federal tax returns 67%) of the net tax liability reported for the look-back quarter. Amending federal tax returns Exceptions. Amending federal tax returns   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. Amending federal tax returns 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. Amending federal tax returns Requirements to be met. Amending federal tax returns   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. Amending federal tax returns    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. Amending federal tax returns Tax rate increases. Amending federal tax returns   You must modify the safe harbor rule if there has been an increase in the rate of tax. Amending federal tax returns You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. Amending federal tax returns To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. Amending federal tax returns Prev  Up  Next   Home   More Online Publications
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The Amending Federal Tax Returns

Amending federal tax returns Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Amending federal tax returns However, you can still choose to use the previous carryback period. Amending federal tax returns You also can choose not to carry back an NOL and only carry it forward. Amending federal tax returns Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Amending federal tax returns The instructions for this form will be revised to reflect the new law. Amending federal tax returns Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. Amending federal tax returns A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. Amending federal tax returns Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. Amending federal tax returns Other 2001 Changes Other changes are discussed in the following chapters. Amending federal tax returns Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. Amending federal tax returns You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). Amending federal tax returns This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. Amending federal tax returns Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. Amending federal tax returns Eligible educator. Amending federal tax returns   You are an eligible educator if, for the tax year, you meet the following requirements. Amending federal tax returns You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. Amending federal tax returns You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. Amending federal tax returns Qualified expenses. Amending federal tax returns   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. Amending federal tax returns For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. Amending federal tax returns   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. Amending federal tax returns The interest on qualified U. Amending federal tax returns S. Amending federal tax returns savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. Amending federal tax returns Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. Amending federal tax returns This provision, as it applies to the AMT, was originally scheduled to expire after 2001. Amending federal tax returns Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. Amending federal tax returns Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. Amending federal tax returns Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. Amending federal tax returns Before 2003, the amounts were $200 and $400. Amending federal tax returns The same rule applies for the exclusion of employer-provided dependent care benefits. Amending federal tax returns For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. Amending federal tax returns Prev  Up  Next   Home   More Online Publications