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Amendment

Hr Block Tax CutFree Efile Of State TaxesH7r Block Free FileDoes A Student Need To File TaxesAmending A 2010 Tax ReturnAmend Federal Tax ReturnHow To File An Amended Tax ReturnIrs Estimated Tax Form 2012Amended Tax FormsFree H&r Block SoftwareFile Online 1040ezInstructions For Filing 1040ezWww Irs Gov Free FileFiling My 2012 TaxesTaxesTaxes 2012 FormsFile 2007 Taxes For FreeAmended 1040xCan I File My 2011 Taxes OnlineAmended 2012 Tax ReturnFile 2011 Taxes TurbotaxE File 1040ezCan I Amend My Tax ReturnI Need Tax Instruction Booklet For 1040ez2010 TaxesFree Tax Filing OnlineState Tax Filing For FreeIrs Income Tax Forms 2010Free Tax Forms2009 Turbo TaxHow To Do Tax Amendment2006 Tax ReturnTax Act Online 20121040nr EDo I Need To File Taxes If I Was Unemployed2010 1040ez2012 1040xH & R Free File2012 Tax Forms 1040Filing Past Tax Returns

Amendment

Amendment Publication 529 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Amendment Tax questions. Amendment Useful Items - You may want to see: What's New Standard mileage rate. Amendment  The 2013 rate for business use of a vehicle is 56½ cents per mile. Amendment Reminders Future developments. Amendment  For the latest information about developments related to Publication 529, such as legislation enacted after it was published, go to www. Amendment irs. Amendment gov/pub529. Amendment Photographs of missing children. Amendment  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amendment Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amendment You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amendment Introduction This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). Amendment You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Amendment This publication covers the following topics. Amendment Deductions subject to the 2% limit. Amendment Deductions not subject to the 2% limit. Amendment Expenses you cannot deduct. Amendment How to report your deductions. Amendment Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. Amendment These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. Amendment Those deductions, which are discussed in Publication 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists. Amendment Note. Amendment Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. Amendment You must keep records to verify your deductions. Amendment You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Amendment For more information on recordkeeping, see Publication 552, Recordkeeping for Individuals. Amendment Comments and suggestions. Amendment   We welcome your comments about this publication and your suggestions for future editions. Amendment   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amendment NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amendment Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amendment   You can send your comments from www. Amendment irs. Amendment gov/formspubs. Amendment Click on “More Information” and then on “Comment on Tax Forms and Publications. Amendment ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amendment Ordering forms and publications. Amendment   Visit www. Amendment irs. Amendment gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amendment Internal Revenue Service 1201 N. Amendment Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amendment   If you have a tax question, check the information available on IRS. Amendment gov or call 1-800-829-1040. Amendment We cannot answer tax questions sent to either of the above addresses. Amendment Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Amendment Prev  Up  Next   Home   More Online Publications
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Understanding Your CP75D Notice

We’re auditing your tax return and we need documentation to verify the income and withholding you reported on your tax return. This may affect your eligibility for the Earned Income Credit (EIC), dependent exemption(s) and other refundable credits that you claimed. We are holding your refund pending the results of the audit.


What you need to do

  • Read the notice and the enclosed forms carefully. They explain the information you must send to us.
  • Provide copies of supporting documentation to verify the items we're auditing.
  • Complete the response form by indicating which items your supporting documentation addresses on the copies you're submitting and return the form with the documents you are submitting.

You may want to


Answers to Common Questions

Why was my return selected for audit?
While most returns are accepted as filed, some are selected for examination. The IRS examines (or audits) some federal tax returns to determine if income, expenses, and credits are reported accurately. The IRS selects returns for examination using various methods which include random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099. Having your return selected for examination doesn't suggest you made an error or were dishonest.

Why are my wages being audited?
The amounts you reported on the wages and withholding lines of your tax return appear incorrect.

Can I claim the earned income credit for my fiancé’s child?
No. You must be married to the child’s parent during the tax year in question to receive EIC.

What do I need to send?
Refer to the applicable Form 886-H and Form 886-L you received with your notice. There is a separate form for each item being audited that explains what supporting documentation to send.

What if I can’t provide the requested documentation?
We’ll disallow the items being audited and send you an examination report that shows the proposed changes to your tax return.

What if I did not file a tax return claiming the items you are questioning and someone else is using my name and social security number?
Contact us at the number listed on the top right corner of your notice. You can also refer to the IRS Identity Theft resource page for more information.

Can I file my tax return while I am being audited?
Yes, you should continue to file all required tax returns before the due date to avoid additional penalties and interest.


Tips for next year

Avoid errors that can delay your refund or result in IRS denying your EITC claim. Find out the most common errors in claiming EITC here.

Page Last Reviewed or Updated: 07-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Amendment

Amendment Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Amendment Definitions The following definitions are used throughout this publication. Amendment Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. Amendment Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). Amendment Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. Amendment Limits on personal casualty or theft losses in the Kansas disaster area. Amendment   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. Amendment Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. Amendment When to deduct the loss. Amendment   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Amendment However, the Kansas disaster area is a Presidentially declared disaster. Amendment Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. Amendment The deadline for making this election has expired. Amendment   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. Amendment Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. Amendment   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. Amendment They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. Amendment Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. Amendment They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). Amendment Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Amendment Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Amendment However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. Amendment For more information, see the Instructions for Form 4684. Amendment Net Operating Losses Qualified recovery assistance loss. Amendment   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Amendment However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. Amendment In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Amendment   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. Amendment Qualified recovery assistance casualty loss. Amendment   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. Amendment For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. Amendment Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Amendment Amended return. Amendment   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. Amendment More information. Amendment    For more information on NOLs, see Publication 536. Amendment IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. Amendment Definitions Qualified recovery assistance distribution. Amendment   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. Amendment The distribution was made after May 3, 2007, and before January 1, 2009. Amendment Your main home was located in the Kansas disaster area on May 4, 2007. Amendment You sustained an economic loss because of the storms and tornadoes. Amendment Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Amendment   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. Amendment Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Amendment   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. Amendment If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Amendment   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. Amendment Eligible retirement plan. Amendment   An eligible retirement plan can be any of the following. Amendment A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Amendment A qualified annuity plan. Amendment A tax-sheltered annuity contract. Amendment A governmental section 457 deferred compensation plan. Amendment A traditional, SEP, SIMPLE, or Roth IRA. Amendment Main home. Amendment   Generally, your main home is the home where you live most of the time. Amendment A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Amendment Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. Amendment However, if you elect, you can include the entire distribution in your income in the year it was received. Amendment Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Amendment However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. Amendment For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. Amendment Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Amendment Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. Amendment However, see Exceptions below for qualified recovery assistance distributions you cannot repay. Amendment You have three years from the day after the date you received the distribution to make a repayment. Amendment Amounts that are repaid are treated as a qualified rollover and are not included in income. Amendment Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Amendment See Form 8915 for more information on how to report repayments. Amendment Exceptions. Amendment   You cannot repay the following types of distributions. Amendment Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). Amendment Required minimum distributions. Amendment Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. Amendment How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. Amendment 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Amendment See Qualified recovery assistance distribution on page 3. Amendment If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. Amendment Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. Amendment If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. Amendment You can amend your 2007 income tax return by using Form 1040X. Amendment You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. Amendment See Form 8915 and Form 8606 on this page. Amendment Form 8915. Amendment   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. Amendment Before you complete the form, modify the form as follows. Amendment Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Amendment ” To the right of the title, cross out “2005” and enter “2007. Amendment ” In Part I, at the top of column (a), cross out “2005” and enter “2007. Amendment ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Amendment ” On lines 10 and 11, cross out “2005” and enter “2007. Amendment ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Amendment ” On line 12, cross out “hurricane” and enter “recovery assistance. Amendment ” On lines 13 and 14, cross out “line 15b” and “line 25b. Amendment ” On lines 18 and 19, cross out “2005” and enter “2007. Amendment ”   You can now complete Form 8915. Amendment For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. Amendment See Example 1 on page 5 to see how to complete Form 8915. Amendment Form 8606. Amendment   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. Amendment Before you complete or amend the form, use the following additional instructions. Amendment Form 8606, Part I. Amendment    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. Amendment Do not enter an amount less than -0-. Amendment Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Amendment Complete line 15 as follows. Amendment If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. Amendment Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Amendment If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. Amendment The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. Amendment Enter the result in the white space in the bottom margin of the form under line 15. Amendment To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. Amendment Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Amendment Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Amendment To the left of this amount, enter “Other distributions. Amendment ” Form 8606, Part III. Amendment    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Amendment Complete line 25 as follows. Amendment If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. Amendment Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Amendment If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. Amendment The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. Amendment Enter the result in the white space in the bottom margin of the form under line 25. Amendment To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. Amendment Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Amendment Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Amendment To the left of this amount, enter “Other distributions. Amendment ” Example 1. Amendment   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. Amendment Her home was located in the Kansas disaster area. Amendment On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. Amendment Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. Amendment Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. Amendment Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. Amendment   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. Amendment Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. Amendment Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). Amendment Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. Amendment ” This amount is then reported on Form 8915, line 13. Amendment Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. Amendment See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. Amendment This image is too large to be displayed in the current screen. Amendment Please click the link to view the image. Amendment 2005 Form 8915, page 1, Illustrated Example 1. Amendment This image is too large to be displayed in the current screen. Amendment Please click the link to view the image. Amendment 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. Amendment Please click the link to view the image. Amendment Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Amendment See Qualified recovery assistance distribution on page 3. Amendment You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. Amendment See Form 8915 and Form 8606 below. Amendment Form 8915. Amendment   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. Amendment Before you complete the form, modify the form as follows. Amendment Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Amendment ” To the right of the title, cross out “2006” and enter “2008. Amendment ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. Amendment ” At the top of column (a) cross out “2006” and enter “2008. Amendment ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Amendment ” On lines 12, 14, and 15, cross out “2005” and enter “2007. Amendment ” On lines 17 and 19, cross out “2006” and enter “2008. Amendment ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Amendment ” On line 21, cross out “hurricane” and enter “recovery assistance. Amendment ” On lines 22 and 23, cross out “line 15b” and “line 25b. Amendment ” On lines 27, 29, and 30, cross out “2005” and enter “2007. Amendment ” On lines 32 and 34, cross out “2006” and enter “2008. Amendment ”   You can now complete Form 8915. Amendment For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. Amendment Example 2. Amendment   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. Amendment Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. Amendment Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. Amendment See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. Amendment This image is too large to be displayed in the current screen. Amendment Please click the link to view the image. Amendment 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. Amendment Please click the link to view the image. Amendment 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. Amendment   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. Amendment Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. Amendment Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. Amendment For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Amendment To be a qualified distribution, the distribution must meet all of the following requirements. Amendment The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. Amendment The distribution was received after November 4, 2006, and before May 5, 2007. Amendment The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. Amendment Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. Amendment Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Amendment A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Amendment You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. Amendment See How to report, next, for information on completing Form 8915. Amendment How to report. Amendment   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. Amendment Before you complete the form, modify the form as follows. Amendment Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Amendment ” To the right of the title, cross out “2005” and enter “2006” or “2007. Amendment ” Enter only the year the distribution was received. Amendment Cross out “Hurricane” in the title of Part IV and enter “Kansas. Amendment ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. Amendment ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. Amendment ” You can now complete Part IV of Form 8915. Amendment Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. Amendment Attach Form 8915 to your original or amended return for the year of the distribution. Amendment Amended return. Amendment   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. Amendment Loans From Qualified Plans The following benefits are available to qualified individuals. Amendment Increases to the limits for distributions treated as loans from employer plans. Amendment A 1-year suspension for payments due on plan loans. Amendment Qualified individual. Amendment   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. Amendment Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Amendment Limits on plan loans. Amendment   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Amendment In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Amendment If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. Amendment One-year suspension of loan payments. Amendment   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. Amendment To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. Amendment Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. Amendment The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Amendment The special allowance applies only for the first year the property is placed in service. Amendment The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Amendment There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Amendment You can elect not to deduct the special allowance for qualified recovery assistance property. Amendment If you make this election for any property, it applies to all property in the same class placed in service during the year. Amendment Qualified recovery assistance property. Amendment   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. Amendment Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Amendment Water utility property. Amendment Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Amendment (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Amendment ) Qualified leasehold improvement property. Amendment Nonresidential real property and residential rental property. Amendment   For more information on this property, see Publication 946. Amendment Other tests to be met. Amendment   To be qualified recovery assistance property, the property must also meet all of the following tests. Amendment You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. Amendment The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). Amendment Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. Amendment The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. Amendment Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. Amendment Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. Amendment Excepted property. Amendment   Qualified recovery assistance property does not include any of the following. Amendment Property required to be depreciated using the Alternative Depreciation System (ADS). Amendment Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Amendment Property for which you are claiming a commercial revitalization deduction. Amendment Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. Amendment Property placed in service and disposed of in the same tax year. Amendment Property converted from business use to personal use in the same tax year it is placed in service. Amendment Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. Amendment Recapture of special allowance. Amendment   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Amendment Amended return. Amendment   If you have already filed your tax return, you may have to amend that return to claim any special allowance. Amendment Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. Amendment Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. Amendment Increased dollar limit. Amendment   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Amendment   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. Amendment Qualified section 179 recovery assistance property. Amendment   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). Amendment Section 179 property does not include nonresidential real property or residential rental property. Amendment For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Amendment Amended return. Amendment   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. Amendment Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. Amendment The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Amendment Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Amendment Use Form 5884-A to claim the credit. Amendment See Form 5884-A later. Amendment The following rules and definitions apply. Amendment Employers affected by the storms and tornadoes. Amendment   The following definitions apply to employers affected by the storms and tornadoes. Amendment Eligible employer. Amendment   For this purpose, an eligible employer is any employer who meets all of the following. Amendment Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. Amendment Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. Amendment Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. Amendment Eligible employee. Amendment   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. Amendment An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. Amendment Qualified wages. Amendment   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. Amendment In addition, the wages must have been paid or incurred after May 4, 2007. Amendment    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. Amendment    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Amendment Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Amendment Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Amendment   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. Amendment For a special rule that applies to railroad employees, see section 51(h)(1)(B). Amendment   Qualified wages do not include the following. Amendment Wages paid to your dependent or a related individual. Amendment See section 51(i)(1). Amendment Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. Amendment Wages for services of replacement workers during a strike or lockout. Amendment Form 5884-A. Amendment   Use Section A of Form 5884-A (Rev. Amendment October 2006) to claim the employer retention credit. Amendment Section B does not apply to the Kansas disaster area. Amendment Before you complete the form, modify the form as follows. Amendment Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. Amendment ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. Amendment ”   Complete the form as instructed. Amendment Lines 1b and 1c do not apply. Amendment Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. Amendment On the dotted line to the left of line 1x, enter “5884-A. Amendment ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. Amendment Amended return. Amendment   You may have to amend a previously filed return to claim the employee retention credit. Amendment Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Amendment Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Amendment Amended return. Amendment   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. Amendment Request for Copy or Transcript of Tax Return Request for copy of tax return. Amendment   You can use Form 4506 to order a copy of your tax return. Amendment Generally, there is a $39. Amendment 00 fee (subject to change) for requesting each copy of a tax return. Amendment If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. Amendment Request for transcript of tax return. Amendment   You can use Form 4506-T to order a free transcript of your tax return. Amendment A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Amendment You can also call 1-800-829-1040 to order a transcript. Amendment How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Amendment By selecting the method that is best for you, you will have quick and easy access to tax help. Amendment Contacting your Taxpayer Advocate. Amendment   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Amendment   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. Amendment You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. Amendment You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. Amendment For more information, go to www. Amendment irs. Amendment gov/advocate. Amendment Low Income Taxpayer Clinics (LITCs). Amendment   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. Amendment The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Amendment Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Amendment It is available at www. Amendment irs. Amendment gov or your local IRS office. Amendment Free tax services. Amendment   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Amendment It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Amendment It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. Amendment   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Amendment Free help with your return. Amendment   Free help in preparing your return is available nationwide from IRS-trained volunteers. Amendment The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amendment Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amendment To find a site near you, call 1-800-829-1040. Amendment Or to find the nearest AARP TaxAide site, visit AARP's website at www. Amendment aarp. Amendment org/taxaide or call 1-888-227-7669. Amendment For more information on these programs, go to www. Amendment irs. Amendment gov and enter keyword “VITA” in the upper right-hand corner. Amendment Internet. Amendment You can access the IRS website at www. Amendment irs. Amendment gov 24 hours a day, 7 days a week to: E-file your return. Amendment Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Amendment Check the status of your refund. Amendment Click on Where's My Refund. Amendment Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Amendment Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Amendment Download forms, instructions, and publications. Amendment Order IRS products online. Amendment Research your tax questions online. Amendment Search publications online by topic or keyword. Amendment View Internal Revenue Bulletins (IRBs) published in the last few years. Amendment Figure your withholding allowances using the withholding calculator online at www. Amendment irs. Amendment gov/individuals. Amendment Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Amendment Sign up to receive local and national tax news by email. Amendment Get information on starting and operating a small business. Amendment Phone. Amendment Many services are available by phone. Amendment Ordering forms, instructions, and publications. Amendment Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Amendment You should receive your order within 10 days. Amendment Asking tax questions. Amendment Call the IRS with your tax questions at 1-800-829-1040. Amendment Solving problems. Amendment You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Amendment An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Amendment Call your local Taxpayer Assistance Center for an appointment. Amendment To find the number, go to www. Amendment irs. Amendment gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amendment TTY/TDD equipment. Amendment If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Amendment TeleTax topics. Amendment Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Amendment Refund information. Amendment To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Amendment Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Amendment Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Amendment Evaluating the quality of our telephone services. Amendment To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Amendment One method is for a second IRS representative to listen in on or record random telephone calls. Amendment Another is to ask some callers to complete a short survey at the end of the call. Amendment Walk-in. Amendment Many products and services are available on a walk-in basis. Amendment Products. Amendment You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amendment Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Amendment Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Amendment Services. Amendment You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Amendment An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amendment If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Amendment No appointment is necessary — just walk in. Amendment If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Amendment A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Amendment If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. Amendment All other issues will be handled without an appointment. Amendment To find the number of your local office, go to www. Amendment irs. Amendment gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amendment Mail. Amendment You can send your order for forms, instructions, and publications to the address below. Amendment You should receive a response within 10 days after your request is received. Amendment Internal Revenue Service 1201 N. Amendment Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. Amendment You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. Amendment Prior-year forms, instructions, and publications. Amendment Bonus: Historical Tax Products DVD - Ships with the final release. Amendment IRS Tax Map: an electronic research tool and finding aid. Amendment Tax law frequently asked questions (FAQ). Amendment Tax Topics from the IRS telephone response system. Amendment Fill-in, print, and save features for most tax forms. Amendment Internal Revenue Bulletins. Amendment Toll-free and email technical support. Amendment The CD/DVD is released twice during the year in January and March. Amendment Purchase the CD/DVD from National Technical Information Service (NTIS) at www. Amendment irs. Amendment gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Amendment Price is subject to change. Amendment CD for small businesses. Amendment Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. Amendment This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Amendment All the business tax forms, instructions, and publications needed to successfully manage a business. Amendment Tax law changes. Amendment Tax Map: an electronic research tool and finding aid. Amendment Web links to various government agencies, business associations, and IRS organizations. Amendment “Rate the Product” survey—your opportunity to suggest changes for future editions. Amendment A site map of the CD to help you navigate the pages of the CD with ease. Amendment An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. Amendment An updated version of this CD is available each year in early April. Amendment You can get a free copy by calling 1-800-829-3676 or by visiting www. Amendment irs. Amendment gov/smallbiz. Amendment Prev  Up  Next   Home   More Online Publications