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How To Amend A Tax Return

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How To Amend A Tax Return

How to amend a tax return Publication 939 - Additional Material Prev  Up  Next   Home   More Online Publications
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Hurricane Grant Guidelines Now Available

IR-2008-115, Oct. 10, 2008

WASHINGTON — The Internal Revenue Service today released a notice designed to help eligible homeowners who received federal reimbursement grants stemming from Hurricanes Katrina, Rita or Wilma take advantage of a new tax provision.

Notice 2008-95 provides guidelines to homeowners who received these grants, including the Louisiana Road Home Grants and the Mississippi Development Authority Hurricane Katrina Homeowner Grants.

The Housing and Economic Recovery Act, enacted this summer, included the new provision, aimed at helping grant recipients who previously claimed hurricane-related disaster-loss deductions on their main home. The new law gives affected homeowners the option of adjusting previously claimed deductions by treating their federal reimbursement grants as reimbursement for the losses they suffered on their main home from Hurricanes Katrina, Rita or Wilma.

Before this change, homeowners who claimed casualty loss deductions and received grants in a later tax year as reimbursement for the loss were required by law to pay tax on part or all of the grant to compensate for the tax benefit of the prior deduction. While individual circumstances varied, this meant that some taxpayers ended up paying more tax on the grant than they saved by claiming the deduction.

The notice explains how eligible taxpayers can amend prior-year returns to reduce the casualty loss deduction by the amount of the grant, and explains that taxpayers have one year to pay back any resulting tax due, penalty-free and interest-free. To qualify for this relief, these amended returns must be filed by July 30, 2009, and the entire resulting tax due paid by July 30, 2010, in most cases. The notice also provides special instructions for those taxpayers who have already filed an amended return.

Taxpayers should write the words, “Hurricane Grant Relief” in dark, bold letters at the top of their amended return, Form 1040X, and mail it to: Internal Revenue Service Center, Austin, TX 73301-0255. Amended returns cannot be filed electronically.

The IRS cautioned that, although filing an amended return may be a good option for many, it won’t necessarily be the right choice for everyone. The agency urges affected taxpayers and their representatives to consider carefully which option is best under their particular circumstances.

Page Last Reviewed or Updated: 24-Mar-2014

The How To Amend A Tax Return

How to amend a tax return 6. How to amend a tax return   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. How to amend a tax return Reporting Tips to Your EmployerElectronic tip statement. How to amend a tax return Final report. How to amend a tax return Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. How to amend a tax return All tips you receive are income and are subject to federal income tax. How to amend a tax return You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. How to amend a tax return The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. How to amend a tax return Reporting your tip income correctly is not difficult. How to amend a tax return You must do three things. How to amend a tax return Keep a daily tip record. How to amend a tax return Report tips to your employer. How to amend a tax return Report all your tips on your income tax return. How to amend a tax return  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. How to amend a tax return This chapter will also show you how to treat allocated tips. How to amend a tax return For information on special tip programs and agreements, see Publication 531. How to amend a tax return Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. How to amend a tax return   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. How to amend a tax return How to keep a daily tip record. How to amend a tax return   There are two ways to keep a daily tip record. How to amend a tax return You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. How to amend a tax return You should keep your daily tip record with your tax or other personal records. How to amend a tax return You must keep your records for as long as they are important for administration of the federal tax law. How to amend a tax return For information on how long to keep records, see How long to keep records in chapter 1. How to amend a tax return    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. How to amend a tax return To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. How to amend a tax return Also, Publication 1244 is available online at www. How to amend a tax return irs. How to amend a tax return gov/pub/irs-pdf/p1244. How to amend a tax return pdf. How to amend a tax return Publication 1244 includes a 1-year supply of Form 4070A. How to amend a tax return Each day, write in the information asked for on the form. How to amend a tax return   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. How to amend a tax return Although you do not report these tips to your employer, you must report them on your tax return. How to amend a tax return   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). How to amend a tax return Then, each workday, write the date and the following information. How to amend a tax return Cash tips you get directly from customers or from other employees. How to amend a tax return Tips from credit and debit card charge customers that your employer pays you. How to amend a tax return The value of any noncash tips you get, such as tickets, passes, or other items of value. How to amend a tax return The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. How to amend a tax return Electronic tip record. How to amend a tax return   You can use an electronic system provided by your employer to record your daily tips. How to amend a tax return If you do, you must receive and keep a paper copy of this record. How to amend a tax return Service charges. How to amend a tax return    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. How to amend a tax return This is part of your wages, not a tip. How to amend a tax return See examples below. How to amend a tax return Example 1. How to amend a tax return Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. How to amend a tax return Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. How to amend a tax return Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. How to amend a tax return Do not include the 18% charge in your tip diary. How to amend a tax return Service charges that are paid to you are considered wages, not tips. How to amend a tax return Example 2. How to amend a tax return Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. How to amend a tax return David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. How to amend a tax return Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. How to amend a tax return Be sure to include this amount in your tip diary. How to amend a tax return Reporting Tips to Your Employer Why report tips to your employer. How to amend a tax return   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). How to amend a tax return What tips to report. How to amend a tax return   Report to your employer only cash, check, and debit and credit card tips you receive. How to amend a tax return   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. How to amend a tax return   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. How to amend a tax return Do not report to your employer any portion of the tips you receive that you pass on to other employees. How to amend a tax return However, you must report tips you receive from other employees. How to amend a tax return    Do not report the value of any noncash tips, such as tickets or passes, to your employer. How to amend a tax return You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. How to amend a tax return How to report. How to amend a tax return    If your employer does not give you any other way to report tips, you can use Form 4070. How to amend a tax return Fill in the information asked for on the form, sign and date the form, and give it to your employer. How to amend a tax return To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. How to amend a tax return   If you do not use Form 4070, give your employer a statement with the following information. How to amend a tax return Your name, address, and social security number. How to amend a tax return Your employer's name, address, and business name (if it is different from your employer's name). How to amend a tax return The month (or the dates of any shorter period) in which you received tips. How to amend a tax return The total tips required to be reported for that period. How to amend a tax return You must sign and date the statement. How to amend a tax return Be sure to keep a copy with your tax or other personal records. How to amend a tax return   Your employer may require you to report your tips more than once a month. How to amend a tax return However, the statement cannot cover a period of more than 1 calendar month. How to amend a tax return Electronic tip statement. How to amend a tax return   Your employer can have you furnish your tip statements electronically. How to amend a tax return When to report. How to amend a tax return   Give your report for each month to your employer by the 10th of the next month. How to amend a tax return If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. How to amend a tax return Example. How to amend a tax return You must report your tips received in September 2014 by October 10, 2014. How to amend a tax return Final report. How to amend a tax return   If your employment ends during the month, you can report your tips when your employment ends. How to amend a tax return Penalty for not reporting tips. How to amend a tax return   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. How to amend a tax return (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. How to amend a tax return ) The penalty amount is in addition to the taxes you owe. How to amend a tax return   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. How to amend a tax return To do so, attach a statement to your return explaining why you did not report them. How to amend a tax return Giving your employer money for taxes. How to amend a tax return   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. How to amend a tax return If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. How to amend a tax return   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. How to amend a tax return All taxes on your regular pay. How to amend a tax return Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. How to amend a tax return Federal, state, and local income taxes on your reported tips. How to amend a tax return    Any taxes that remain unpaid can be collected by your employer from your next paycheck. How to amend a tax return If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. How to amend a tax return See Publication 505, Tax Withholding and Estimated Tax, for more information. How to amend a tax return    Uncollected taxes. How to amend a tax return You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. How to amend a tax return These uncollected taxes will be shown on your 2013 Form W-2. How to amend a tax return See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. How to amend a tax return Reporting Tips on Your Tax Return How to report tips. How to amend a tax return    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. How to amend a tax return What tips to report. How to amend a tax return   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. How to amend a tax return Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. How to amend a tax return Add to the amount in box 1 only the tips you did not report to your employer. How to amend a tax return    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. How to amend a tax return    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. How to amend a tax return   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. How to amend a tax return Cash and charge tips you received that totaled less than $20 for any month. How to amend a tax return The value of noncash tips, such as tickets, passes, or other items of value. How to amend a tax return Example. How to amend a tax return Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. How to amend a tax return Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. How to amend a tax return He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. How to amend a tax return Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. How to amend a tax return He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. How to amend a tax return Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. How to amend a tax return    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. How to amend a tax return To report these taxes, you must file a return even if you would not otherwise have to file. How to amend a tax return You must use Form 1040. How to amend a tax return (You cannot file Form 1040EZ or Form 1040A. How to amend a tax return )    Use Form 4137 to figure social security and Medicare taxes. How to amend a tax return Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. How to amend a tax return Use Form 8959 to figure Additional Medicare Tax. How to amend a tax return    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. How to amend a tax return To get railroad retirement credit, you must report tips to your employer. How to amend a tax return Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. How to amend a tax return   You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. How to amend a tax return For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. How to amend a tax return   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). How to amend a tax return You must report these amounts as additional tax on your return. How to amend a tax return Unlike the uncollected portion of the regular (1. How to amend a tax return 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. How to amend a tax return    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. How to amend a tax return You must report these taxes on Form 1040, line 60. How to amend a tax return See the instructions for Form 1040, line 60. How to amend a tax return (You cannot file Form 1040EZ or Form 1040A. How to amend a tax return ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. How to amend a tax return They are not included in box 1 with your wages and reported tips. How to amend a tax return If box 8 is blank, this discussion does not apply to you. How to amend a tax return What are allocated tips. How to amend a tax return   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. How to amend a tax return Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. How to amend a tax return No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. How to amend a tax return How were your allocated tips figured. How to amend a tax return   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). How to amend a tax return Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. How to amend a tax return For information about the exact allocation method used, ask your employer. How to amend a tax return Must you report your allocated tips on your tax return. How to amend a tax return   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. How to amend a tax return Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. How to amend a tax return Add to the amount in box 1 only the tips you did not report to your employer. How to amend a tax return This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. How to amend a tax return   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. How to amend a tax return How to report allocated tips. How to amend a tax return   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. How to amend a tax return (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. How to amend a tax return )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. How to amend a tax return Complete Form 4137, and include the allocated tips on line 1 of the form. How to amend a tax return See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. 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