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How Do I Amend My 2010 Tax Return

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How Do I Amend My 2010 Tax Return

How do i amend my 2010 tax return Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. How do i amend my 2010 tax return Adjustments, Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Agricultural labor, Deposits. How do i amend my 2010 tax return Aliens, nonresidents, Deposits. How do i amend my 2010 tax return Assistance (see Tax help) C Calendar, Calendar Comments on publication, Comments and suggestions. How do i amend my 2010 tax return Common-law employee, Employee status under common law. How do i amend my 2010 tax return Corrected wage and tax statement, Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. How do i amend my 2010 tax return Crew leaders, Farm Crew Leaders Current period adjustments, Current Period Adjustments D Deposit How to deposit, How To Deposit Penalties, Deposit Penalties Period, Deposit Period Requirements, 8. How do i amend my 2010 tax return Depositing Taxes Rules $100,000 next-day deposit, $100,000 Next-Day Deposit Rule Accuracy of deposits, Accuracy of Deposits Rule Schedules Monthly, Monthly Deposit Schedule Semiweekly, Semiweekly Deposit Schedule When to deposit, When To Deposit E Electronic deposits, Electronic deposit requirement. How do i amend my 2010 tax return Electronic filing and payment, Reminders Employee, 2. How do i amend my 2010 tax return Who Are Employees? Employer identification number (EIN), 1. How do i amend my 2010 tax return Employer Identification Number (EIN) F Family employees, Deposits. How do i amend my 2010 tax return Farm crew leaders, Farm Crew Leaders Farmworkers, 6. How do i amend my 2010 tax return Social Security and Medicare Taxes for Farmworkers, Employers of farmworkers. How do i amend my 2010 tax return Federal employees, Deposits. How do i amend my 2010 tax return Fishing, Deposits. How do i amend my 2010 tax return Form, Calendar, Lookback period for employers of nonfarm workers. How do i amend my 2010 tax return 4070, 5. How do i amend my 2010 tax return Tips 4070A, 5. How do i amend my 2010 tax return Tips 8274, Deposits. How do i amend my 2010 tax return 940, Calendar 941-SS, Calendar, Current Period Adjustments 941-X, Adjustments to lookback period taxes. How do i amend my 2010 tax return 943, Calendar 943-X, Adjustments to lookback period taxes. How do i amend my 2010 tax return 944-X, Adjustments to lookback period taxes. How do i amend my 2010 tax return Schedule H (Form 1040), Household employers reporting social security and Medicare taxes. How do i amend my 2010 tax return SS-4, 1. How do i amend my 2010 tax return Employer Identification Number (EIN) SS-5, Reminders, Employee's social security card. How do i amend my 2010 tax return SS-8, IRS help. How do i amend my 2010 tax return W-2c, Employee's social security card. How do i amend my 2010 tax return , Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and Form W-3SS. How do i amend my 2010 tax return Fringe benefits, Fringe Benefits, Deposits. How do i amend my 2010 tax return FUTA tax, 11. How do i amend my 2010 tax return Federal Unemployment (FUTA) Tax—U. How do i amend my 2010 tax return S. How do i amend my 2010 tax return Virgin Islands Employers Only G Government employees, nonfederal, Deposits. How do i amend my 2010 tax return Group-term life insurance, Deposits. How do i amend my 2010 tax return H Help (see Tax help) Hiring new employees, Reminders Homeworkers, Deposits. How do i amend my 2010 tax return Hospital interns, Deposits. How do i amend my 2010 tax return Household employers, Household employers reporting social security and Medicare taxes. How do i amend my 2010 tax return Household workers, Household employers reporting social security and Medicare taxes. How do i amend my 2010 tax return , Deposits. How do i amend my 2010 tax return How to deposit, How To Deposit I Insurance agents, Deposits. How do i amend my 2010 tax return IRS help (employee v. How do i amend my 2010 tax return subcontractor), IRS help. How do i amend my 2010 tax return L Lookback period Farmworkers, Lookback period for employers of farmworkers. How do i amend my 2010 tax return Nonfarm workers, Lookback period for employers of nonfarm workers. How do i amend my 2010 tax return M Meals and lodging, Deposits. How do i amend my 2010 tax return Ministers, Deposits. How do i amend my 2010 tax return Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Deposits. How do i amend my 2010 tax return N Newspaper delivery, Deposits. How do i amend my 2010 tax return Noncash payments, Deposits. How do i amend my 2010 tax return Nonprofit organizations, Deposits. How do i amend my 2010 tax return P Partners, Deposits. How do i amend my 2010 tax return Penalties, Deposit Penalties Pension plans, Deposits. How do i amend my 2010 tax return Prior period adjustments, Prior Period Adjustments Private delivery services, Reminders Publications (see Tax help) R Recordkeeping, Reminders Religious orders, Deposits. How do i amend my 2010 tax return Retirement and pension plans, Deposits. How do i amend my 2010 tax return S Salespersons, Deposits. How do i amend my 2010 tax return Scholarships and fellowships, Deposits. How do i amend my 2010 tax return Semiweekly deposit schedule, Semiweekly Deposit Schedule Severance pay, Deposits. How do i amend my 2010 tax return Sick pay, Sick pay. How do i amend my 2010 tax return , Sick pay payments. How do i amend my 2010 tax return , Deposits. How do i amend my 2010 tax return Social security number (SSN), 3. How do i amend my 2010 tax return Employee's Social Security Number (SSN) Statutory employee, Statutory employees. How do i amend my 2010 tax return Statutory nonemployee, Statutory nonemployees. How do i amend my 2010 tax return Students, Deposits. How do i amend my 2010 tax return Suggestions for publication, Comments and suggestions. How do i amend my 2010 tax return Supplemental unemployment compensation benefits, Deposits. How do i amend my 2010 tax return T Tax help, How To Get Tax Help Tax Help, Tax help. How do i amend my 2010 tax return Taxes paid by employer, Employee's portion of taxes paid by employer. How do i amend my 2010 tax return Tips, 5. How do i amend my 2010 tax return Tips, Deposits. How do i amend my 2010 tax return Travel and business expenses, Travel and business expenses. How do i amend my 2010 tax return Trust fund recovery penalty, Trust fund recovery penalty. How do i amend my 2010 tax return W Wage and Tax Statement, 10. How do i amend my 2010 tax return Wage and Tax Statements Prev  Up     Home   More Online Publications
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Contact My Local Office in North Dakota

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Bismarck 

4503 Coleman St.
Suite 101
Bismarck, ND  58503 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

**This office will be closed 4/17**

 

Services Provided

(701) 221-5834 
Fargo  657 Second Ave. N.
Fargo, ND 58102 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

Services Provided

(701) 232-4710 
Grand Forks  102 N. Fourth St.
Grand Forks, ND 58203 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

**This office will be closed 3/31**

 

Services Provided

(701) 746-5283 
Minot  315 S. Main St.
Suite 316
Minot, ND 58701 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

Services Provided

(701) 839-7741 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (701) 237-8342 in Fargo or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
657 2nd Ave., North
Fargo, ND 58102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The How Do I Amend My 2010 Tax Return

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