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How Do You Amend Tax Returns

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How Do You Amend Tax Returns

How do you amend tax returns 6. How do you amend tax returns   How To Figure Cost of Goods Sold Table of Contents Introduction Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42Line 35 Inventory at Beginning of Year Line 36 Purchases Less Cost of Items Withdrawn for Personal Use Line 37 Cost of Labor Line 38 Materials and Supplies Line 39 Other Costs Line 40 Add Lines 35 through 39 Line 41 Inventory at End of Year Line 42 Cost of Goods Sold Introduction If you make or buy goods to sell, you can deduct the cost of goods sold from your gross receipts on Schedule C. How do you amend tax returns However, to determine these costs, you must value your inventory at the beginning and end of each tax year. How do you amend tax returns This chapter applies to you if you are a manufacturer, wholesaler, or retailer or if you are engaged in any business that makes, buys, or sells goods to produce income. How do you amend tax returns This chapter does not apply to a personal service business, such as the business of a doctor, lawyer, carpenter, or painter. How do you amend tax returns However, if you work in a personal service business and also sell or charge for the materials and supplies normally used in your business, this chapter applies to you. How do you amend tax returns If you must account for an inventory in your business, you must generally use an accrual method of accounting for your purchases and sales. How do you amend tax returns For more information, see chapter 2. How do you amend tax returns Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42 Figure your cost of goods sold by filling out lines 35 through 42 of Schedule C. How do you amend tax returns These lines are reproduced below and are explained in the discussion that follows. How do you amend tax returns 35 Inventory at beginning of year. How do you amend tax returns If different from last year's closing inventory, attach explanation   36 Purchases less cost of items withdrawn for personal use   37 Cost of labor. How do you amend tax returns Do not include any amounts paid to yourself   38 Materials and supplies   39 Other costs   40 Add lines 35 through 39   41 Inventory at end of year   42 Cost of goods sold. How do you amend tax returns Subtract line 41 from line 40. How do you amend tax returns  Enter the result here and on line 4   Line 35 Inventory at Beginning of Year If you are a merchant, beginning inventory is the cost of merchandise on hand at the beginning of the year that you will sell to customers. How do you amend tax returns If you are a manufacturer or producer, it includes the total cost of raw materials, work in process, finished goods, and materials and supplies used in manufacturing the goods (see Inventories in chapter 2). How do you amend tax returns Opening inventory usually will be identical to the closing inventory of the year before. How do you amend tax returns You must explain any difference in a schedule attached to your return. How do you amend tax returns Donation of inventory. How do you amend tax returns   If you contribute inventory (property that you sell in the course of your business), the amount you can claim as a contribution deduction is the smaller of its fair market value on the day you contributed it or its basis. How do you amend tax returns The basis of donated inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. How do you amend tax returns You must remove the amount of your contribution deduction from your opening inventory. How do you amend tax returns It is not part of the cost of goods sold. How do you amend tax returns   If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. How do you amend tax returns Treat the inventory's cost as you would ordinarily treat it under your method of accounting. How do you amend tax returns For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. How do you amend tax returns   A special rule may apply to certain donations of food inventory. How do you amend tax returns See Publication 526, Charitable Contributions. How do you amend tax returns Example 1. How do you amend tax returns You are a calendar year taxpayer who uses an accrual method of accounting. How do you amend tax returns In 2013, you contributed property from inventory to a church. How do you amend tax returns It had a fair market value of $600. How do you amend tax returns The closing inventory at the end of 2012 properly included $400 of costs due to the acquisition of the property, and in 2012, you properly deducted $50 of administrative and other expenses attributable to the property as business expenses. How do you amend tax returns The charitable contribution allowed for 2013 is $400 ($600 − $200). How do you amend tax returns The $200 is the amount that would be ordinary income if you had sold the contributed inventory at fair market value on the date of the gift. How do you amend tax returns The cost of goods sold you use in determining gross income for 2013 must not include the $400. How do you amend tax returns You remove that amount from opening inventory for 2013. How do you amend tax returns Example 2. How do you amend tax returns If, in Example 1, you acquired the contributed property in 2013 at a cost of $400, you would include the $400 cost of the property in figuring the cost of goods sold for 2013 and deduct the $50 of administrative and other expenses attributable to the property for that year. How do you amend tax returns You would not be allowed any charitable contribution deduction for the contributed property. How do you amend tax returns Line 36 Purchases Less Cost of Items Withdrawn for Personal Use If you are a merchant, use the cost of all merchandise you bought for sale. How do you amend tax returns If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into a finished product. How do you amend tax returns Trade discounts. How do you amend tax returns   The differences between the stated prices of articles and the actual prices you pay for them are called trade discounts. How do you amend tax returns You must use the prices you pay (not the stated prices) in figuring your cost of purchases. How do you amend tax returns Do not show the discount amount separately as an item in gross income. How do you amend tax returns   An automobile dealer must record the cost of a car in inventory reduced by any manufacturer's rebate that represents a trade discount. How do you amend tax returns Cash discounts. How do you amend tax returns   Cash discounts are amounts your suppliers let you deduct from your purchase invoices for prompt payments. How do you amend tax returns There are two methods of accounting for cash discounts. How do you amend tax returns You can either credit them to a separate discount account or deduct them from total purchases for the year. How do you amend tax returns Whichever method you use, you must be consistent. How do you amend tax returns If you want to change your method of figuring inventory cost, you must file Form 3115, Application for Change in Accounting Method. How do you amend tax returns For more information, see Change in Accounting Method in chapter 2. How do you amend tax returns   If you credit cash discounts to a separate account, you must include this credit balance in your business income at the end of the tax year. How do you amend tax returns If you use this method, do not reduce your cost of goods sold by the cash discounts. How do you amend tax returns Purchase returns and allowances. How do you amend tax returns   You must deduct all returns and allowances from your total purchases during the year. How do you amend tax returns Merchandise withdrawn from sale. How do you amend tax returns   If you withdraw merchandise for your personal or family use, you must exclude this cost from the total amount of merchandise you bought for sale. How do you amend tax returns Do this by crediting the purchases or sales account with the cost of merchandise you withdraw for personal use. How do you amend tax returns You must also charge the amount to your drawing account. How do you amend tax returns   A drawing account is a separate account you should keep to record the business income you withdraw to pay for personal and family expenses. How do you amend tax returns As stated above, you also use it to record withdrawals of merchandise for personal or family use. How do you amend tax returns This account is also known as a “withdrawals account” or “personal account. How do you amend tax returns ” Line 37 Cost of Labor Labor costs are usually an element of cost of goods sold only in a manufacturing or mining business. How do you amend tax returns Small merchandisers (wholesalers, retailers, etc. How do you amend tax returns ) usually do not have labor costs that can properly be charged to cost of goods sold. How do you amend tax returns In a manufacturing business, labor costs properly allocable to the cost of goods sold include both the direct and indirect labor used in fabricating the raw material into a finished, saleable product. How do you amend tax returns Direct labor. How do you amend tax returns   Direct labor costs are the wages you pay to those employees who spend all their time working directly on the product being manufactured. How do you amend tax returns They also include a part of the wages you pay to employees who work directly on the product part time if you can determine that part of their wages. How do you amend tax returns Indirect labor. How do you amend tax returns   Indirect labor costs are the wages you pay to employees who perform a general factory function that does not have any immediate or direct connection with making the saleable product, but that is a necessary part of the manufacturing process. How do you amend tax returns Other labor. How do you amend tax returns   Other labor costs not properly chargeable to the cost of goods sold can be deducted as selling or administrative expenses. How do you amend tax returns Generally, the only kinds of labor costs properly chargeable to your cost of goods sold are the direct or indirect labor costs and certain other costs treated as overhead expenses properly charged to the manufacturing process, as discussed later under Line 39 Other Costs. How do you amend tax returns Line 38 Materials and Supplies Materials and supplies, such as hardware and chemicals, used in manufacturing goods are charged to cost of goods sold. How do you amend tax returns Those that are not used in the manufacturing process are treated as deferred charges. How do you amend tax returns You deduct them as a business expense when you use them. How do you amend tax returns Business expenses are discussed in chapter 8. How do you amend tax returns Line 39 Other Costs Examples of other costs incurred in a manufacturing or mining process that you charge to your cost of goods sold are as follows. How do you amend tax returns Containers. How do you amend tax returns   Containers and packages that are an integral part of the product manufactured are a part of your cost of goods sold. How do you amend tax returns If they are not an integral part of the manufactured product, their costs are shipping or selling expenses. How do you amend tax returns Freight-in. How do you amend tax returns   Freight-in, express-in, and cartage-in on raw materials, supplies you use in production, and merchandise you purchase for sale are all part of cost of goods sold. How do you amend tax returns Overhead expenses. How do you amend tax returns   Overhead expenses include expenses such as rent, heat, light, power, insurance, depreciation, taxes, maintenance, labor, and supervision. How do you amend tax returns The overhead expenses you have as direct and necessary expenses of the manufacturing operation are included in your cost of goods sold. How do you amend tax returns Line 40 Add Lines 35 through 39 The total of lines 35 through 39 equals the cost of the goods available for sale during the year. How do you amend tax returns Line 41 Inventory at End of Year Subtract the value of your closing inventory (including, as appropriate, the allocable parts of the cost of raw materials and supplies, direct labor, and overhead expenses) from line 40. How do you amend tax returns Inventory at the end of the year is also known as closing or ending inventory. How do you amend tax returns Your ending inventory will usually become the beginning inventory of your next tax year. How do you amend tax returns Line 42 Cost of Goods Sold When you subtract your closing inventory (inventory at the end of the year) from the cost of goods available for sale, the remainder is your cost of goods sold during the tax year. How do you amend tax returns Prev  Up  Next   Home   More Online Publications
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The How Do You Amend Tax Returns

How do you amend tax returns Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. How do you amend tax returns Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . How do you amend tax returns Fiscal-year taxpayers. How do you amend tax returns   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. How do you amend tax returns These changes are described under Fiscal-Year Taxpayers at the end of this calendar. How do you amend tax returns First Quarter The first quarter of a calendar year is made up of January, February, and March. How do you amend tax returns Second Quarter The second quarter of a calendar year is made up of April, May, and June. How do you amend tax returns Third Quarter The third quarter of a calendar year is made up of July, August, and September. How do you amend tax returns Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. How do you amend tax returns Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. How do you amend tax returns Use the following general guidelines to make these changes. How do you amend tax returns The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. How do you amend tax returns Also see Saturday, Sunday, or legal holiday, earlier. How do you amend tax returns Individuals Form 1040. How do you amend tax returns    This form is due on the 15th day of the 4th month after the end of your tax year. How do you amend tax returns Form 4868 is used to request an extension of time to file Form 1040. How do you amend tax returns Estimated tax payments (Form 1040-ES). How do you amend tax returns   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. How do you amend tax returns Partnerships Form 1065. How do you amend tax returns   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. How do you amend tax returns Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. How do you amend tax returns Form 1065-B (electing large partnerships). How do you amend tax returns   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. How do you amend tax returns Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. How do you amend tax returns Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). How do you amend tax returns   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. How do you amend tax returns S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. How do you amend tax returns Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. How do you amend tax returns Estimated tax payments. How do you amend tax returns   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. How do you amend tax returns Form 2553. How do you amend tax returns   This form is used to choose S corporation treatment. How do you amend tax returns It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. How do you amend tax returns Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. How do you amend tax returns Principally, it covers the following federal taxes. How do you amend tax returns Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. How do you amend tax returns Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. How do you amend tax returns Federal unemployment (FUTA) tax you must pay as an employer. How do you amend tax returns The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. How do you amend tax returns Use this calendar with Publication 15 (Circular E), which gives the deposit rules. How do you amend tax returns Forms you may need. How do you amend tax returns   The following is a list and description of the primary employment tax forms you may need. How do you amend tax returns Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. How do you amend tax returns This form is due the last day of the first calendar month after the calendar year ends. How do you amend tax returns Use it to report the FUTA tax on wages you paid. How do you amend tax returns Form 941, Employer's QUARTERLY Federal Tax Return. How do you amend tax returns This form is due the last day of the first calendar month after the calendar quarter ends. How do you amend tax returns Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. How do you amend tax returns Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. How do you amend tax returns This form is due the last day of the first calendar month after the calendar year ends. How do you amend tax returns Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. How do you amend tax returns Form 944, Employer's ANNUAL Federal Tax Return. How do you amend tax returns This form is due the last day of the first calendar month after the calendar year ends. How do you amend tax returns Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. How do you amend tax returns Form 945, Annual Return of Withheld Federal Income Tax. How do you amend tax returns This form is due the last day of the first calendar month after the calendar year ends. How do you amend tax returns Use it to report income tax withheld on all nonpayroll items. How do you amend tax returns Nonpayroll items include the following. How do you amend tax returns Backup withholding. How do you amend tax returns Withholding on pensions, annuities, IRAs, and gambling winnings. How do you amend tax returns Payments of Indian gaming profits to tribal members. How do you amend tax returns Fiscal-year taxpayers. How do you amend tax returns   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. How do you amend tax returns The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. How do you amend tax returns These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. How do you amend tax returns See July 31 , later. How do you amend tax returns Extended due dates. How do you amend tax returns   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. How do you amend tax returns If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. How do you amend tax returns However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. How do you amend tax returns First Quarter The first quarter of a calendar year is made up of January, February, and March. How do you amend tax returns Second Quarter The second quarter of a calendar year is made up of April, May, and June. How do you amend tax returns Third Quarter The third quarter of a calendar year is made up of July, August, and September. How do you amend tax returns Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. How do you amend tax returns Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. How do you amend tax returns Use this calendar with Publication 510. How do you amend tax returns Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. How do you amend tax returns References to Form 2290 also apply to Form 2290(SP). How do you amend tax returns Forms you may need. How do you amend tax returns   The following is a list and description of the excise tax forms you may need. How do you amend tax returns Form 11-C, Occupational Tax and Registration Return for Wagering. How do you amend tax returns Use this form to register any wagering activity and to pay an occupational tax on wagering. How do you amend tax returns File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. How do you amend tax returns You must file the form before you begin accepting wagers. How do you amend tax returns After that, file the form by July 1 of each year. How do you amend tax returns Also, see Form 730, later. How do you amend tax returns Form 720, Quarterly Federal Excise Tax Return. How do you amend tax returns File this form by the last day of the month following the calendar quarter. How do you amend tax returns Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. How do you amend tax returns Form 730, Monthly Tax Return for Wagers. How do you amend tax returns Use this form to pay an excise tax on wagers you accept. How do you amend tax returns File this form for each month by the last day of the following month. How do you amend tax returns Also, see Form 11-C, earlier. How do you amend tax returns Form 2290, Heavy Highway Vehicle Use Tax Return. How do you amend tax returns Use this form to pay the federal use tax on heavy highway vehicles registered in your name. How do you amend tax returns File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. How do you amend tax returns The tax period begins on July 1 and ends the following June 30. How do you amend tax returns You must pay the full year's tax on all vehicles you have in use during the month of July. How do you amend tax returns You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. How do you amend tax returns For more information, see the Instructions for Form 2290. How do you amend tax returns Fiscal-year taxpayers. How do you amend tax returns   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. How do you amend tax returns Adjustments for Saturday, Sunday, or legal holidays. How do you amend tax returns   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. How do you amend tax returns For excise taxes, there are two exceptions to this rule. How do you amend tax returns For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. How do you amend tax returns Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. How do you amend tax returns If the due date falls on a Sunday, the deposit is due on the following Monday. How do you amend tax returns For more information, see the Instructions for Form 720. How do you amend tax returns The Excise Tax Calendar has been adjusted for all of these provisions. How do you amend tax returns Regular method taxes. How do you amend tax returns   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. How do you amend tax returns First Quarter The first quarter of a calendar year is made up of January, February, and March. How do you amend tax returns Second Quarter The second quarter of a calendar year is made up of April, May, and June. How do you amend tax returns Third Quarter The third quarter of a calendar year is made up of July, August, and September. How do you amend tax returns Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. How do you amend tax returns How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. How do you amend tax returns Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. How do you amend tax returns Free help with your tax return. How do you amend tax returns   Free help in preparing your return is available nationwide from IRS-certified volunteers. How do you amend tax returns The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. How do you amend tax returns The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How do you amend tax returns Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How do you amend tax returns Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. How do you amend tax returns To find the nearest VITA or TCE site, visit IRS. How do you amend tax returns gov or call 1-800-906-9887. How do you amend tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. How do you amend tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. How do you amend tax returns aarp. How do you amend tax returns org/money/taxaide or call 1-888-227-7669. How do you amend tax returns   For more information on these programs, go to IRS. How do you amend tax returns gov and enter “VITA” in the search box. How do you amend tax returns Internet. How do you amend tax returns IRS. How do you amend tax returns gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. How do you amend tax returns Apply for an Employer Identification Number (EIN). How do you amend tax returns Go to IRS. How do you amend tax returns gov and enter Apply for an EIN in the search box. How do you amend tax returns Request an Electronic Filing PIN by going to IRS. How do you amend tax returns gov and entering Electronic Filing PIN in the search box. How do you amend tax returns Check the status of your 2013 refund with Where's My Refund? Go to IRS. How do you amend tax returns gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. How do you amend tax returns If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How do you amend tax returns Checking the status of your amended return. How do you amend tax returns Go to IRS. How do you amend tax returns gov and enter Where's My Amended Return in the search box. How do you amend tax returns Download forms, instructions, and publications, including some accessible versions. How do you amend tax returns Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. How do you amend tax returns gov or IRS2Go. How do you amend tax returns Tax return and tax account transcripts are generally available for the current year and past three years. How do you amend tax returns Figure your income tax withholding with the IRS Withholding Calculator on IRS. How do you amend tax returns gov. How do you amend tax returns Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How do you amend tax returns Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How do you amend tax returns gov. How do you amend tax returns Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. How do you amend tax returns gov or IRS2Go. How do you amend tax returns Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. How do you amend tax returns An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. How do you amend tax returns Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. How do you amend tax returns If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. How do you amend tax returns Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How do you amend tax returns Locate the nearest volunteer help site with the VITA Locator Tool on IRS. How do you amend tax returns gov. How do you amend tax returns Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How do you amend tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How do you amend tax returns Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. How do you amend tax returns AARP offers the Tax-Aide counseling program as part of the TCE program. How do you amend tax returns Visit AARP's website to find the nearest Tax-Aide location. How do you amend tax returns Research your tax questions. How do you amend tax returns Search publications and instructions by topic or keyword. How do you amend tax returns Read the Internal Revenue Code, regulations, or other official guidance. How do you amend tax returns Read Internal Revenue Bulletins. How do you amend tax returns Sign up to receive local and national tax news by email. How do you amend tax returns Phone. How do you amend tax returns You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How do you amend tax returns Download the free IRS2Go mobile app from the iTunes app store or from Google Play. How do you amend tax returns Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How do you amend tax returns Call to locate the nearest volunteer help site, 1-800-906-9887. How do you amend tax returns Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How do you amend tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How do you amend tax returns Most VITA and TCE sites offer free electronic filing. How do you amend tax returns Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How do you amend tax returns Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How do you amend tax returns Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. How do you amend tax returns The automated Where's My Refund? information is available 24 hours a day, 7 days a week. How do you amend tax returns If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How do you amend tax returns Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How do you amend tax returns Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How do you amend tax returns Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. How do you amend tax returns Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How do you amend tax returns Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). How do you amend tax returns You should receive your order within 10 business days. How do you amend tax returns Call to order transcripts of your tax returns or tax account, 1-800-908-9946. How do you amend tax returns Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. How do you amend tax returns Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. How do you amend tax returns Call to ask tax questions, 1-800-829-1040. How do you amend tax returns Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How do you amend tax returns The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How do you amend tax returns These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. How do you amend tax returns gsa. How do you amend tax returns gov/fedrelay. How do you amend tax returns Walk-in. How do you amend tax returns You can find a selection of forms, publications and services — in-person, face-to-face. How do you amend tax returns Products. How do you amend tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How do you amend tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How do you amend tax returns Services. How do you amend tax returns You can walk in to your local TAC most business days for personal, face-to-face tax help. How do you amend tax returns An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How do you amend tax returns If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. How do you amend tax returns No appointment is necessary—just walk in. How do you amend tax returns Before visiting, check www. How do you amend tax returns irs. How do you amend tax returns gov/localcontacts for hours of operation and services provided. How do you amend tax returns Mail. How do you amend tax returns You can send your order for forms, instructions, and publications to the address below. How do you amend tax returns You should receive a response within 10 business days after your request is received. How do you amend tax returns  Internal Revenue Service 1201 N. How do you amend tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. How do you amend tax returns   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How do you amend tax returns Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How do you amend tax returns What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. How do you amend tax returns We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How do you amend tax returns You face (or your business is facing) an immediate threat of adverse action. How do you amend tax returns You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How do you amend tax returns   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How do you amend tax returns Here's why we can help: TAS is an independent organization within the IRS. How do you amend tax returns Our advocates know how to work with the IRS. How do you amend tax returns Our services are free and tailored to meet your needs. How do you amend tax returns We have offices in every state, the District of Columbia, and Puerto Rico. How do you amend tax returns How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. How do you amend tax returns irs. How do you amend tax returns gov/advocate, or call us toll-free at 1-877-777-4778. How do you amend tax returns How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How do you amend tax returns If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How do you amend tax returns irs. How do you amend tax returns gov/sams. How do you amend tax returns Low Income Taxpayer Clinics. How do you amend tax returns   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. How do you amend tax returns Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How do you amend tax returns Visit www. How do you amend tax returns TaxpayerAdvocate. How do you amend tax returns irs. How do you amend tax returns gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. How do you amend tax returns gnewbus01 Prev  Up  Next   Home   More Online Publications