File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

How To Amend Tax Return

1040x InstructionsTaxact 2011 Download FreeIncome Tax Extention1040ez Tax Form 2013How To File 1040 Ez Form Online1040ez FormHow To File Amended Tax Return Turbotax1040ez Tax Forms 20141040x Online SoftwareTax Software FreeFile Taxes Online For Free 2011Amend Your Tax ReturnIrs Amended Tax Form2011 Tax Forms 1040 EzWhere Can I Get 2012 Tax FormsTax Form 2010Irs EfileFile Taxes 2009Turbotax Deluxe Federal Efile State 20091040 Ez 2011How To Do State Taxes For FreeIncome Tax ReturnIrs Form 1040nrTurbo Tax For 2012 Sign InCan I File 1040x ElectronicallyTax Correction FormFile A 1040x Online For FreeState Tax Filing Free OnlineFiling Your State Taxes Free2011 1040a Tax FormsHow Do I File An Amended Federal Tax Return2011 Tax BookletTax Return 1040nrHow To Fill Out 1040xFile Free Taxes For 2011 No Printing Needed1040ez Printable Tax FormsFree File For State TaxesH&r Block LoginAmending A Tax ReturnHr Block 1040x

How To Amend Tax Return

How to amend tax return Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. How to amend tax return Your move is closely related to the start of work. How to amend tax return You meet the distance test. How to amend tax return You meet the time test. How to amend tax return After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. How to amend tax return Retirees, survivors, and Armed Forces members. How to amend tax return   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. How to amend tax return These rules are discussed later in this publication. How to amend tax return Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. How to amend tax return Closely related in time. How to amend tax return   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. How to amend tax return It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. How to amend tax return    Figure A. How to amend tax return Illustration of Distance Test Please click here for the text description of the image. How to amend tax return Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. How to amend tax return Example. How to amend tax return Your family moved more than a year after you started work at a new location. How to amend tax return You delayed the move for 18 months to allow your child to complete high school. How to amend tax return You can deduct your moving expenses. How to amend tax return Closely related in place. How to amend tax return   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. How to amend tax return If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. How to amend tax return Home defined. How to amend tax return   Your home means your main home (residence). How to amend tax return It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. How to amend tax return It does not include other homes owned or kept up by you or members of your family. How to amend tax return It also does not include a seasonal home, such as a summer beach cottage. How to amend tax return Your former home means your home before you left for your new job location. How to amend tax return Your new home means your home within the area of your new job location. How to amend tax return Retirees or survivors. How to amend tax return   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. How to amend tax return You must have worked outside the United States or be a survivor of someone who did. How to amend tax return See Retirees or Survivors Who Move to the United States, later. How to amend tax return Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. How to amend tax return For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. How to amend tax return You can use Worksheet 1 to see if you meet this test. How to amend tax return Worksheet 1. How to amend tax return Distance Test   Note. How to amend tax return Members of the Armed Forces may not have to meet this test. How to amend tax return See Members of the Armed Forces. How to amend tax return     1. How to amend tax return Enter the number of miles from your old home to your new workplace 1. How to amend tax return miles 2. How to amend tax return Enter the number of miles from your old home to your old workplace 2. How to amend tax return miles 3. How to amend tax return Subtract line 2 from line 1. How to amend tax return If zero or less, enter -0- 3. How to amend tax return miles 4. How to amend tax return Is line 3 at least 50 miles? □ Yes. How to amend tax return You meet this test. How to amend tax return  □ No. How to amend tax return You do not meet this test. How to amend tax return You cannot deduct your moving expenses. How to amend tax return The distance between a job location and your home is the shortest of the more commonly traveled routes between them. How to amend tax return The distance test considers only the location of your former home. How to amend tax return It does not take into account the location of your new home. How to amend tax return See Figure A, earlier. How to amend tax return Example. How to amend tax return You moved to a new home less than 50 miles from your former home because you changed main job locations. How to amend tax return Your old main job location was 3 miles from your former home. How to amend tax return Your new main job location is 60 miles from that home. How to amend tax return Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. How to amend tax return First job or return to full-time work. How to amend tax return   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. How to amend tax return   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. How to amend tax return Armed Forces. How to amend tax return   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. How to amend tax return See Members of the Armed Forces, later. How to amend tax return Main job location. How to amend tax return   Your main job location is usually the place where you spend most of your working time. How to amend tax return This could be your office, plant, store, shop, or other location. How to amend tax return If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. How to amend tax return Union members. How to amend tax return   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. How to amend tax return More than one job. How to amend tax return   If you have more than one job at any time, your main job location depends on the facts in each case. How to amend tax return The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. How to amend tax return    Table 1. How to amend tax return Satisfying the Time Test for Employees and Self-Employed Persons IF you are. How to amend tax return . How to amend tax return . How to amend tax return THEN you satisfy the time test by meeting the. How to amend tax return . How to amend tax return . How to amend tax return an employee 39-week test for employees. How to amend tax return self-employed 78-week test for self-employed persons. How to amend tax return both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. How to amend tax return Your principal place of work  determines which test applies. How to amend tax return both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. How to amend tax return Time Test To deduct your moving expenses, you also must meet one of the following two time tests. How to amend tax return The time test for employees. How to amend tax return The time test for self-employed persons. How to amend tax return Both of these tests are explained below. How to amend tax return See Table 1, below, for a summary of these tests. How to amend tax return You can deduct your moving expenses before you meet either of the time tests. How to amend tax return See Time Test Not Yet Met, later. How to amend tax return Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). How to amend tax return Full-time employment depends on what is usual for your type of work in your area. How to amend tax return For purposes of this test, the following four rules apply. How to amend tax return You count only your full-time work as an employee, not any work you do as a self-employed person. How to amend tax return You do not have to work for the same employer for all 39 weeks. How to amend tax return You do not have to work 39 weeks in a row. How to amend tax return You must work full time within the same general commuting area for all 39 weeks. How to amend tax return Temporary absence from work. How to amend tax return   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. How to amend tax return You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. How to amend tax return Seasonal work. How to amend tax return   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. How to amend tax return For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. How to amend tax return    Figure B. How to amend tax return Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. How to amend tax return Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). How to amend tax return For purposes of the time test for self-employed persons, the following three rules apply. How to amend tax return You count any full-time work you do either as an employee or as a self-employed person. How to amend tax return You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. How to amend tax return You must work within the same general commuting area for all 78 weeks. How to amend tax return Example. How to amend tax return You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. How to amend tax return You pay moving expenses in 2013 and 2014 in connection with this move. How to amend tax return On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. How to amend tax return Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. How to amend tax return You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. How to amend tax return You have until December 1, 2015, to satisfy this requirement. How to amend tax return Self-employment. How to amend tax return   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. How to amend tax return You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. How to amend tax return Full-time work. How to amend tax return   You can count only those weeks during which you work full time as a week of work. How to amend tax return Whether you work full time during any week depends on what is usual for your type of work in your area. How to amend tax return For example, you are a self-employed dentist and maintain office hours 4 days a week. How to amend tax return You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. How to amend tax return Temporary absence from work. How to amend tax return   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. How to amend tax return Seasonal trade or business. How to amend tax return   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. How to amend tax return The off-season must be less than 6 months and you must work full time before and after the off-season. How to amend tax return Example. How to amend tax return You own and operate a motel at a beach resort. How to amend tax return The motel is closed for 5 months during the off-season. How to amend tax return You work full time as the operator of the motel before and after the off-season. How to amend tax return You are considered self-employed on a full-time basis during the weeks of the off-season. How to amend tax return   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. How to amend tax return Example. How to amend tax return Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. How to amend tax return He generally worked at the shop about 40 hours each week. How to amend tax return Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. How to amend tax return Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. How to amend tax return    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. How to amend tax return Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. How to amend tax return However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. How to amend tax return Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. How to amend tax return You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. How to amend tax return If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. How to amend tax return See When To Deduct Expenses later, for more details. How to amend tax return Failure to meet the time test. How to amend tax return    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. How to amend tax return Example. How to amend tax return You arrive in the general area of your new job location, as an employee, on September 15, 2013. How to amend tax return You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. How to amend tax return If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. How to amend tax return Exceptions to the Time Test You do not have to meet the time test if one of the following applies. How to amend tax return You are in the Armed Forces and you moved because of a permanent change of station. How to amend tax return See Members of the Armed Forces , later. How to amend tax return Your main job location was outside the United States and you moved to the United States because you retired. How to amend tax return See Retirees or Survivors Who Move to the United States, later. How to amend tax return You are the survivor of a person whose main job location at the time of death was outside the United States. How to amend tax return See Retirees or Survivors Who Move to the United States, later. How to amend tax return Your job at the new location ends because of death or disability. How to amend tax return You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. How to amend tax return For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. How to amend tax return Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. How to amend tax return However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. How to amend tax return If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. How to amend tax return United States defined. How to amend tax return   For this section of this publication, the term “United States” includes the possessions of the United States. How to amend tax return Retirees who were working abroad. How to amend tax return   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. How to amend tax return However, both your former main job location and your former home must have been outside the United States. How to amend tax return Permanently retired. How to amend tax return   You are considered permanently retired when you cease gainful full-time employment or self-employment. How to amend tax return If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. How to amend tax return Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. How to amend tax return Decedents. How to amend tax return   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. How to amend tax return The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. How to amend tax return   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. How to amend tax return For more information, see Publication 559, Survivors, Executors, and Administrators. How to amend tax return Survivors of decedents who were working abroad. How to amend tax return   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. How to amend tax return The move is to a home in the United States. How to amend tax return The move begins within 6 months after the decedent's death. How to amend tax return (When a move begins is described below. How to amend tax return ) The move is from the decedent's former home. How to amend tax return The decedent's former home was outside the United States. How to amend tax return The decedent's former home was also your home. How to amend tax return When a move begins. How to amend tax return   A move begins when one of the following events occurs. How to amend tax return You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. How to amend tax return Your household goods and personal effects are packed and on the way to your home in the United States. How to amend tax return You leave your former home to travel to your new home in the United States. How to amend tax return Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. How to amend tax return You cannot deduct any expenses for meals. How to amend tax return Reasonable expenses. How to amend tax return   You can deduct only those expenses that are reasonable for the circumstances of your move. How to amend tax return For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. How to amend tax return If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. How to amend tax return Example. How to amend tax return Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. How to amend tax return On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. How to amend tax return Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. How to amend tax return Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. How to amend tax return Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. How to amend tax return Travel by car. How to amend tax return   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. How to amend tax return Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. How to amend tax return You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. How to amend tax return Member of your household. How to amend tax return   You can deduct moving expenses you pay for yourself and members of your household. How to amend tax return A member of your household is anyone who has both your former and new home as his or her home. How to amend tax return It does not include a tenant or employee, unless that person is your dependent. How to amend tax return Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. How to amend tax return Your move may be from one U. How to amend tax return S. How to amend tax return location to another or from a foreign country to the United States. How to amend tax return Household goods and personal effects. How to amend tax return   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. How to amend tax return For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. How to amend tax return   If you use your own car to move your things, see Travel by car, earlier. How to amend tax return   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. How to amend tax return   You can deduct the cost of shipping your car and your household pets to your new home. How to amend tax return   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. How to amend tax return Your deduction is limited to the amount it would have cost to move them from your former home. How to amend tax return Example. How to amend tax return Paul Brown has been living and working in North Carolina for the last 4 years. How to amend tax return Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. How to amend tax return Paul got a job in Washington, DC. How to amend tax return It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. How to amend tax return It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. How to amend tax return He can deduct only $1,800 of the $3,000 he paid. How to amend tax return The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). How to amend tax return You cannot deduct the cost of moving furniture you buy on the way to your new home. How to amend tax return   Storage expenses. How to amend tax return   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. How to amend tax return Travel expenses. How to amend tax return   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. How to amend tax return This includes expenses for the day you arrive. How to amend tax return    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. How to amend tax return   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. How to amend tax return   The members of your household do not have to travel together or at the same time. How to amend tax return However, you can only deduct expenses for one trip per person. How to amend tax return If you use your own car, see Travel by car, earlier. How to amend tax return Example. How to amend tax return   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. How to amend tax return Josh drove the family car to Washington, DC, a trip of 1,100 miles. How to amend tax return His expenses were $264. How to amend tax return 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. How to amend tax return 00. How to amend tax return One week later, Robyn flew from Minneapolis to Washington, DC. How to amend tax return Her only expense was her $400 plane ticket. How to amend tax return The Blacks' deduction is $854. How to amend tax return 00 (Josh's $454. How to amend tax return 00 + Robyn's $400). How to amend tax return Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. How to amend tax return You must meet the requirements under Who Can Deduct Moving Expenses , earlier. How to amend tax return Deductible expenses. How to amend tax return   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. How to amend tax return The cost of moving household goods and personal effects from your former home to your new home. How to amend tax return The cost of traveling (including lodging) from your former home to your new home. How to amend tax return The cost of moving household goods and personal effects to and from storage. How to amend tax return The cost of storing household goods and personal effects while you are at the new job location. How to amend tax return The first two items were explained earlier under Moves to Locations in the United States . How to amend tax return The last two items are discussed, later. How to amend tax return Moving goods and effects to and from storage. How to amend tax return   You can deduct the reasonable expenses of moving your personal effects to and from storage. How to amend tax return Storage expenses. How to amend tax return   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. How to amend tax return Moving expenses allocable to excluded foreign income. How to amend tax return   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. How to amend tax return You may also be able to claim a foreign housing exclusion or deduction. How to amend tax return If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. How to amend tax return    Publication 54, Tax Guide for U. How to amend tax return S. How to amend tax return Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. How to amend tax return You can get the publication from most U. How to amend tax return S. How to amend tax return embassies and consulates, or see How To Get Tax Help at the end of this publication. How to amend tax return Nondeductible Expenses You cannot deduct the following items as moving expenses. How to amend tax return Any part of the purchase price of your new home. How to amend tax return Car tags. How to amend tax return Driver's license. How to amend tax return Expenses of buying or selling a home (including closing costs, mortgage fees, and points). How to amend tax return Expenses of entering into or breaking a lease. How to amend tax return Home improvements to help sell your home. How to amend tax return Loss on the sale of your home. How to amend tax return Losses from disposing of memberships in clubs. How to amend tax return Mortgage penalties. How to amend tax return Pre-move househunting expenses. How to amend tax return Real estate taxes. How to amend tax return Refitting of carpet and draperies. How to amend tax return Return trips to your former residence. How to amend tax return Security deposits (including any given up due to the move). How to amend tax return Storage charges except those incurred in transit and for foreign moves. How to amend tax return No double deduction. How to amend tax return   You cannot take a moving expense deduction and a business expense deduction for the same expenses. How to amend tax return You must decide if your expenses are deductible as moving expenses or as business expenses. How to amend tax return For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. How to amend tax return In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. How to amend tax return   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. How to amend tax return Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. How to amend tax return It covers reimbursements for any of your moving expenses discussed in this publication. How to amend tax return It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. How to amend tax return Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. How to amend tax return For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. How to amend tax return Your employer should tell you what method of reimbursement is used and what records are required. How to amend tax return Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. How to amend tax return Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. How to amend tax return Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. How to amend tax return You must adequately account to your employer for these expenses within a reasonable period of time. How to amend tax return You must return any excess reimbursement or allowance within a reasonable period of time. How to amend tax return Adequate accounting. How to amend tax return   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. How to amend tax return Documentation includes receipts, canceled checks, and bills. How to amend tax return Reasonable period of time. How to amend tax return   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. How to amend tax return However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. How to amend tax return You receive an advance within 30 days of the time you have an expense. How to amend tax return You adequately account for your expenses within 60 days after they were paid or incurred. How to amend tax return You return any excess reimbursement within 120 days after the expense was paid or incurred. How to amend tax return You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. How to amend tax return Excess reimbursement. How to amend tax return   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. How to amend tax return Returning excess reimbursements. How to amend tax return   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. How to amend tax return Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. How to amend tax return For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. How to amend tax return You meet accountable plan rules. How to amend tax return   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. How to amend tax return Instead, your employer should include the reimbursements in box 12 of your Form W-2. How to amend tax return Example. How to amend tax return You lived in Boston and accepted a job in Atlanta. How to amend tax return Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. How to amend tax return Your employer will include the reimbursement on your Form W-2, box 12, with Code P. How to amend tax return If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). How to amend tax return You do not meet accountable plan rules. How to amend tax return   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. How to amend tax return   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. How to amend tax return The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). How to amend tax return Reimbursement of nondeductible expenses. How to amend tax return   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. How to amend tax return The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. How to amend tax return If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. How to amend tax return Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. How to amend tax return In addition, the following payments will be treated as paid under a nonaccountable plan. How to amend tax return Excess reimbursements you fail to return to your employer. How to amend tax return Reimbursements of nondeductible expenses. How to amend tax return See Reimbursement of nondeductible expenses, earlier. How to amend tax return If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. How to amend tax return This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. How to amend tax return If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. How to amend tax return Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. How to amend tax return Your employer will report the total in box 1 of your Form W-2. How to amend tax return Example. How to amend tax return To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. How to amend tax return Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. How to amend tax return Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. How to amend tax return These payments are made to persons displaced from their homes, businesses, or farms by federal projects. How to amend tax return Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. How to amend tax return See Reimbursements included in income, later. How to amend tax return Reimbursements excluded from income. How to amend tax return   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. How to amend tax return These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. How to amend tax return Your employer should report these reimbursements on your Form W-2, box 12, with Code P. How to amend tax return    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). How to amend tax return Expenses deducted in earlier year. How to amend tax return   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. How to amend tax return Your employer should show the amount of your reimbursement in box 12 of your Form W-2. How to amend tax return Reimbursements included in income. How to amend tax return   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. How to amend tax return See Nonaccountable Plans under Types of Reimbursement Plans, earlier. How to amend tax return Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. How to amend tax return This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. How to amend tax return It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. How to amend tax return Reimbursement for deductible and nondeductible expenses. How to amend tax return    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. How to amend tax return Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. How to amend tax return Amount of income tax withheld. How to amend tax return   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. How to amend tax return It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. How to amend tax return   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. How to amend tax return The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. How to amend tax return Estimated tax. How to amend tax return    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. How to amend tax return For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. How to amend tax return How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. How to amend tax return For a quick overview, see Table 2, later. How to amend tax return Form 3903 Use Form 3903 to figure your moving expense deduction. How to amend tax return Use a separate Form 3903 for each move for which you are deducting expenses. How to amend tax return Do not file Form 3903 if all of the following apply. How to amend tax return You moved to a location outside the United States in an earlier year. How to amend tax return You are claiming only storage fees while you were away from the United States. How to amend tax return Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. How to amend tax return Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. How to amend tax return If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. How to amend tax return Completing Form 3903. How to amend tax return   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. How to amend tax return If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). How to amend tax return Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. How to amend tax return This excluded amount should be identified on Form W-2, box 12, with code P. How to amend tax return Expenses greater than reimbursement. How to amend tax return   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. How to amend tax return This is your moving expense deduction. How to amend tax return Expenses equal to or less than reimbursement. How to amend tax return    If line 3 is equal to or less than line 4, you have no moving expense deduction. How to amend tax return Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. How to amend tax return Table 2. How to amend tax return Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. How to amend tax return . How to amend tax return . How to amend tax return AND you have. How to amend tax return . How to amend tax return . How to amend tax return THEN. How to amend tax return . How to amend tax return . How to amend tax return your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. How to amend tax return your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. How to amend tax return your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. How to amend tax return your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. How to amend tax return no reimbursement moving expenses file Form 3903 showing all allowable  expenses. How to amend tax return * * See Deductible Moving Expenses, earlier, for allowable expenses. How to amend tax return    Where to deduct. How to amend tax return   Deduct your moving expenses on Form 1040, line 26. How to amend tax return The amount of moving expenses you can deduct is shown on Form 3903, line 5. How to amend tax return    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. How to amend tax return   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. How to amend tax return Expenses not reimbursed. How to amend tax return   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. How to amend tax return Example. How to amend tax return In December 2012, your employer transferred you to another city in the United States, where you still work. How to amend tax return You are single and were not reimbursed for your moving expenses. How to amend tax return In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. How to amend tax return In January 2013, you paid for travel to the new city. How to amend tax return You can deduct these additional expenses on your 2013 tax return. How to amend tax return Expenses reimbursed. How to amend tax return   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. How to amend tax return If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. How to amend tax return See Choosing when to deduct, next. How to amend tax return   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. How to amend tax return Choosing when to deduct. How to amend tax return   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. How to amend tax return How to make the choice. How to amend tax return   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. How to amend tax return    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. How to amend tax return Illustrated Example Tom and Peggy Smith are married and have two children. How to amend tax return They owned a home in Detroit where Tom worked. How to amend tax return On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. How to amend tax return Peggy flew to San Diego on March 1 to look for a new home. How to amend tax return She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. How to amend tax return The Smiths sold their Detroit home for $1,500 less than they paid for it. How to amend tax return They contracted to have their personal effects moved to San Diego on April 3. How to amend tax return The family drove to San Diego where they found that their new home was not finished. How to amend tax return They stayed in a nearby motel until the house was ready on May 1. How to amend tax return On April 10, Tom went to work in the San Diego plant where he still works. How to amend tax return Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. How to amend tax return ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. How to amend tax return His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. How to amend tax return Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. How to amend tax return The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. How to amend tax return His employer identified this amount with code P. How to amend tax return The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. How to amend tax return Tom must include this amount on Form 1040, line 7. How to amend tax return The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. How to amend tax return Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. How to amend tax return To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. How to amend tax return Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. How to amend tax return He also enters his deduction, $1,200, on Form 1040, line 26. How to amend tax return Nondeductible expenses. How to amend tax return   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. How to amend tax return Item 1 — pre-move househunting expenses of $524. How to amend tax return Item 2 — the $25,000 down payment on the San Diego home. How to amend tax return If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. How to amend tax return Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. How to amend tax return The commission is used to figure the gain or loss on the sale. How to amend tax return Item 4 — the $1,500 loss on the sale of the Detroit home. How to amend tax return Item 6 — the $320 expense for meals while driving to San Diego. How to amend tax return (However, the lodging and car expenses are deductible. How to amend tax return ) Item 7 — temporary living expenses of $3,730. How to amend tax return    This image is too large to be displayed in the current screen. How to amend tax return Please click the link to view the image. How to amend tax return 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. How to amend tax return You can deduct your unreimbursed moving expenses. How to amend tax return A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. How to amend tax return The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. How to amend tax return Spouse and dependents. How to amend tax return   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. How to amend tax return   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. How to amend tax return Services or reimbursements provided by government. How to amend tax return   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. How to amend tax return In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. How to amend tax return However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. How to amend tax return   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. How to amend tax return You can deduct the expenses that are more than your reimbursements. How to amend tax return See Deductible Moving Expenses, earlier. How to amend tax return How to complete Form 3903 for members of the Armed Forces. How to amend tax return    Take the following steps. How to amend tax return Complete lines 1 through 3 of the form, using your actual expenses. How to amend tax return Do not include any expenses for moving services provided by the government. How to amend tax return Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. How to amend tax return Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. How to amend tax return Do not include the value of moving or storage services provided by the government. How to amend tax return Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. How to amend tax return Complete line 5. How to amend tax return If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. How to amend tax return This is your moving expense deduction. How to amend tax return If line 3 is equal to or less than line 4, you do not have a moving expense deduction. How to amend tax return Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. How to amend tax return If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. How to amend tax return    Do not deduct any expenses for moving or storage services provided by the government. How to amend tax return How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. How to amend tax return 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 to amend tax return Free help with your tax return. How to amend tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to amend tax return 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 to amend tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to amend tax return 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 to amend tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. How to amend tax return To find the nearest VITA or TCE site, visit IRS. How to amend tax return gov or call 1-800-906-9887. How to amend tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to amend tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to amend tax return aarp. How to amend tax return org/money/taxaide or call 1-888-227-7669. How to amend tax return   For more information on these programs, go to IRS. How to amend tax return gov and enter “VITA” in the search box. How to amend tax return Internet. How to amend tax return IRS. How to amend tax return gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. How to amend tax return Apply for an Employer Identification Number (EIN). How to amend tax return Go to IRS. How to amend tax return gov and enter Apply for an EIN in the search box. How to amend tax return Request an Electronic Filing PIN by going to IRS. How to amend tax return gov and entering Electronic Filing PIN in the search box. How to amend tax return Check the status of your 2013 refund with Where's My Refund? Go to IRS. How to amend tax return 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 to amend tax return 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 to amend tax return Check the status of your amended return. How to amend tax return Go to IRS. How to amend tax return gov and enter Where's My Amended Return in the search box. How to amend tax return Download forms, instructions, and publications, including some accessible versions. How to amend tax return Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. How to amend tax return gov or IRS2Go. How to amend tax return Tax return and tax account transcripts are generally available for the current year and past three years. How to amend tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to amend tax return gov. How to amend tax return 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 to amend tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to amend tax return gov. How to amend tax return Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. How to amend tax return gov or IRS2Go. How to amend tax return Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. How to amend tax return An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. How to amend tax return Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. How to amend tax return If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. How to amend tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to amend tax return Locate the nearest volunteer help site with the VITA Locator Tool on IRS. How to amend tax return gov. How to amend tax return 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 to amend tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to amend tax return Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. How to amend tax return AARP offers the Tax-Aide counseling program as part of the TCE program. How to amend tax return Visit AARP's website to find the nearest Tax-Aide location. How to amend tax return Research your tax questions. How to amend tax return Search publications and instructions by topic or keyword. How to amend tax return Read the Internal Revenue Code, regulations, or other official guidance. How to amend tax return Read Internal Revenue Bulletins. How to amend tax return Sign up to receive local and national tax news by email. How to amend tax return Phone. How to amend tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to amend tax return Download the free IRS2Go mobile app from the iTunes app store or from Google Play. How to amend tax return 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 to amend tax return Call to locate the nearest volunteer help site, 1-800-906-9887. How to amend tax return 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 to amend tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to amend tax return Most VITA and TCE sites offer free electronic filing. How to amend tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to amend tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to amend tax return Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. How to amend tax return The automated Where's My Refund? information is available 24 hours a day, 7 days a week. How to amend tax return 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 to amend tax return 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 to amend tax return 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 to amend tax return 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 to amend tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to amend tax return 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 to amend tax return You should receive your order within 10 business days. How to amend tax return Call to order transcripts of your tax returns or tax account, 1-800-908-9946. How to amend tax return Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. How to amend tax return Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. How to amend tax return Call to ask tax questions, 1-800-829-1040. How to amend tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to amend tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to amend tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. How to amend tax return gsa. How to amend tax return gov/fedrelay. How to amend tax return Walk-in. How to amend tax return You can find a selection of forms, publications and services — in-person, face-to-face. How to amend tax return Products. How to amend tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to amend tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to amend tax return Services. How to amend tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. How to amend tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to amend tax return 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 to amend tax return No appointment is necessary—just walk in. How to amend tax return Before visiting, check www. How to amend tax return irs. How to amend tax return gov/localcontacts for hours of operation and services provided. How to amend tax return Mail. How to amend tax return You can send your order for forms, instructions, and publications to the address below. How to amend tax return You should receive a response within 10 business days after your request is received. How to amend tax return  Internal Revenue Service 1201 N. How to amend tax return Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. How to amend tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to amend tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to amend tax return What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. How to amend tax return 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 to amend tax return You face (or your business is facing) an immediate threat of adverse action. How to amend tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to amend tax return   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 to amend tax return Here's why we can help: TAS is an independent organization within the IRS. How to amend tax return Our advocates know how to work with the IRS. How to amend tax return Our services are free and tailored to meet your needs. How to amend tax return We have offices in every state, the District of Columbia, and Puerto Rico. How to amend tax return 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 to amend tax return irs. How to amend tax return gov/advocate, or call us toll-free at 1-877-777-4778. How to amend tax return How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to amend tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to amend tax return irs. How to amend tax return gov/sams. How to amend tax return Low Income Taxpayer Clinics. How to amend tax return   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 to amend tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to amend tax return Visit www. How to amend tax return TaxpayerAdvocate. How to amend tax return irs. How to amend tax return gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to amend tax return Prev  Up  Next   Home   More Online Publications
Español

Institute of Peace

The Institute of Peace promotes research, policy analysis, education, and training on international peace and conflict resolution in an effort to prevent and resolve violent conflicts, and to promote post-conflict stability.

Contact the Agency or Department

Website: Institute of Peace

Address: 2301 Constitution Ave NW
Washington, DC 20037

Phone Number: (202) 457-1700

The How To Amend Tax Return

How to amend tax return 2. How to amend tax return   Filing Requirements and Required Disclosures Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Annual Information ReturnsSupporting Organization Annual Information Return Unrelated Business Income Tax ReturnEstimated tax. How to amend tax return Employment Tax ReturnsException. How to amend tax return FUTA tax exception. How to amend tax return FICA tax exemption election. How to amend tax return Revoking the election. How to amend tax return Definitions. How to amend tax return Effect on employees. How to amend tax return Political Organization Income Tax ReturnExempt function. How to amend tax return Political organization taxable income. How to amend tax return Separate fund. How to amend tax return Failure to file. How to amend tax return Failure to pay on time. How to amend tax return Reporting Requirements for a Political OrganizationForm 8871 Form 8872 Donee Information ReturnCharitable deduction property. How to amend tax return Publicly traded securities. How to amend tax return Exceptions. How to amend tax return Form 8283. How to amend tax return Information Provided to DonorsDisclosure of Quid Pro Quo Contributions Acknowledgment of Charitable Contributions of $250 or More Acknowledgment of Vehicle Contribution Qualified Intellectual Property Report of Cash Received Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting FormsAnnual Information Return Public Inspection of Exemption Application Political Organization Reporting Forms Required DisclosuresSolicitation of Nondeductible Contributions Sales of Information or Services Available Free From Government Dues Used for Lobbying or Political Activities Prohibited Tax Shelter Transactions Miscellaneous RulesOrganizational Changes and Exempt Status Introduction Most exempt organizations (including private foundations) must file various returns and reports at some time during (or following the close of) their accounting period. How to amend tax return Topics - This chapter discusses: Annual information returns Unrelated business income tax return Employment tax returns Political organization income tax return Reporting requirements for a political organization Donee information return Information provided to donors Report of cash received Public inspection of exemption applications, annual returns, and political organizations reporting forms Required disclosures Miscellaneous rules Useful Items - You may want to see: Publication 15 Circular E, Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 598 Tax on Unrelated Business Income of Exempt Organizations Form (and Instructions) 941 Employer's Quarterly Federal Tax Return 990 Return of Organization Exempt From Income Tax 990-EZ Short Form Return of Organization Exempt From Income Tax Schedule A (Form 990 or 990-EZ) Public Charity Status and Public Support Schedule B (Form 990, 990-EZ, or 990-PF) Schedule of Contributors Schedule C (Form 990 or 990-EZ) Political Campaign and Lobbying Activities Schedule D (Form 990) Supplemental Financial Statements Schedule E (Form 990 or 990-EZ) Schools Schedule F (Form 990) Statement of Activities Outside the United States Schedule G (Form 990 or 990-EZ) Supplemental Information Regarding Fundraising or Gaming Activities Schedule H (Form 990) Hospitals Schedule I (Form 990) Grants and Other Assistance to Organizations, Governments, and Individuals in the United States Schedule J (Form 990) Compensation Information Schedule K (Form 990) Supplemental Information on Tax-Exempt Bonds Schedule L (Form 990 or 990-EZ) Transactions With Interested Persons Schedule M (Form 990) Noncash Contributions Schedule N (Form 990 or 990-EZ) Liquidation, Termination, Dissolution, or Significant Disposition of Assets Schedule O (Form 990 or 990-EZ) Supplemental Information to Form 990 Schedule R (Form 990) Related Organizations and Unrelated Partnerships 990-PF Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation 990-BL Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons 990-T Exempt Organization Business Income Tax Return 990-W Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations 1120-POL U. How to amend tax return S. How to amend tax return Income Tax Return for Certain Political Organizations 4720 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code 5768 Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation 6069 Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction 7004 Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer Social Security and Medicare Taxes 8282 Donee Information Return 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8453-X Political Organization Declaration for Electronic Filing of Notice of Section 527 Status 8822-B Change of Address-Business 8868 Application for Extension of Time to File an Exempt Organization Return 8870 Information Return for Transfers Associated with Certain Personal Benefits Contracts 8871 Political Organization Notice of Section 527 Status 8872 Political Organization Report of Contributions and Expenditures 8886-T Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction 8899 Notice of Income from Donated Intellectual Property 8940 Request for Miscellaneous Determination See chapter 6 for information about getting these publications and forms. How to amend tax return Annual Information Returns Every organization exempt from federal income tax under section 501(a) must file an Annual Exempt Organization Return except: A church, an interchurch organization of local units of a church, a convention or association of churches, An integrated auxiliary of a church, A church-affiliated organization that is exclusively engaged in managing funds or maintaining retirement programs, A school below college level affiliated with a church or operated by a religious order, Church-affiliated mission societies if more than half of their activities are conducted in, or are directed at persons in, foreign countries, An exclusively religious activity of any religious order, A state institution, the income of which is excluded from gross income under section 115, A corporation described in section 501(c)(1) that is organized under an Act of Congress, an instrumentality of the United States, and is exempt from Federal income taxes, A stock bonus, pension, or profit-sharing trust that qualifies under section 401 (required to file Form 5500, Annual Return/Report of Employee Benefit Plan), A religious or apostolic organization described in section 501(d) (required to file Form 1065, U. How to amend tax return S. How to amend tax return Return of Partnership Income), A governmental unit or an affiliate of a governmental unit that meets the requirements of Revenue Procedure 95-48, 1995-2 C. How to amend tax return B. How to amend tax return 418, www. How to amend tax return irs. How to amend tax return gov/pub/irs-tege/rp1995-48. How to amend tax return pdf, A private foundation described in section 501(c)(3) and exempt under section 501(a) (required to file Form 990-PF, Return of Private Foundation), A political organization that is a state or local committee of a political party, a political committee of a state or local candidate, a caucus or association of state or local officials, or required to report under the Federal Election Campaign Act of 1971 as a political committee, An exempt organization (other than a private foundation) that normally has annual gross receipts of $50,000 or less, or A foreign organization, or an organization located in a U. How to amend tax return S. How to amend tax return possession, that normally has annual gross receipts from sources within the United States of $50,000 or less. How to amend tax return Supporting Organization Annual Information Return For tax years ending after August 17, 2006, all section 509(a)(3) supporting organizations are required to file Form 990 or 990-EZ with the IRS regardless of the organization's gross receipts, unless it qualifies as one of the following: An integrated auxiliary of a church; The exclusively religious activities of a religious order; or An organization, the gross receipts of which are normally not more than $5,000, that supports a section 509(a)(3) religious order. How to amend tax return If the organization is described in item (3) above, then it must submit Form 990-N (e-Postcard) unless it voluntarily files Form 990 or 990-EZ. How to amend tax return On its annual information return, at Part I, Schedule A (Form 990 or 990-EZ) a supporting organization must: List the section 509(a)(3) organizations to which it provides support, Indicate whether it is a Type I, Type II, or Type III supporting organization, and Certify that the organization is not controlled directly or indirectly by disqualified persons (other than by foundation managers and other than one or more publicly supported organizations). How to amend tax return Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Small tax-exempt organizations with annual gross receipts normally $50,000 or less must submit Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ, with the IRS each year, if they choose not to file a Form 990 or 990-EZ. How to amend tax return Form 990-N requires the following information: The organization's legal name, and mailing address; Any name under which it operates and does business; Its Internet website address (if any); Its taxpayer identification number; The name and address of a principal officer; Organization's annual tax period; Verification that the organization's annual gross receipts are normally $50,000 or less; and Notification if the organization has terminated. How to amend tax return Form 990-N is due by the 15th day of the fifth month after the close of the tax year. How to amend tax return For tax years beginning after December 31, 2006, any organization that fails to meet its annual reporting requirement for 3 consecutive years will automatically lose its tax-exempt status. How to amend tax return To regain its exempt status an organization will have to reapply for recognition as a tax-exempt organization. How to amend tax return Exceptions. How to amend tax return   This filing requirement does not apply to: Churches, their integrated auxiliaries, and conventions or associations of churches; Organizations that are included in a group return; Private foundations required to file Form 990-PF; and Section 509(a)(3) supporting organizations required to file Form 990 or Form 990-EZ. How to amend tax return Forms 990 and 990-EZ Exempt organizations, other than private foundations, must file their annual information returns on Form 990 or 990-EZ, unless excepted from filing or allowed to submit Form 990-N, described earlier. How to amend tax return Generally, political organizations with gross receipts of $25,000 ($100,000 for a qualified state or local political organization (QSLPO)) or more for the tax year are required to file Form 990 or 990-EZ unless specifically excepted from filing the annual return. How to amend tax return The following political organizations are not required to file Form 990 or Form 990-EZ. How to amend tax return A state or local committee of a political party. How to amend tax return A political committee of a state or local candidate. How to amend tax return A caucus or association of state or local officials. How to amend tax return A political organization that is required to report as a political committee under the Federal Election Campaign Act. How to amend tax return A 501(c) organization that has expenditures for influencing or attempting to influence the selection, nomination, election, or appointment of any individual for a federal, state, or local public office. How to amend tax return Form 990-EZ. How to amend tax return   This is a shortened version of Form 990. How to amend tax return It is designed for use by small exempt organizations and nonexempt charitable trusts. How to amend tax return   Beginning in tax year 2010, an organization can file either Form 990 or 990-EZ if it meets the following: Its gross receipts during the year are less than $200,000. How to amend tax return Its total assets (line 25, column (B) of Form 990-EZ) at the end of the year are less than $500,000. How to amend tax return If your organization does not meet either of these conditions, you cannot file Form 990-EZ. How to amend tax return Instead you must file Form 990. How to amend tax return Group return. How to amend tax return   A group return on Form 990 may be filed by a central, parent, or like organization for two or more local organizations, none of which is a private foundation. How to amend tax return This return is in addition to the central organization's separate annual return if it must file a return. How to amend tax return It cannot be included in the group return. How to amend tax return See the instructions for Form 990 for the conditions under which this procedure may be used. How to amend tax return    In any year that an organization is properly included as a subordinate organization on a group return, it should not file its own Form 990. How to amend tax return Schedule A (Form 990 or 990-EZ). How to amend tax return   Organizations, other than private foundations, that are described in section 501(c)(3) and that are otherwise required to file Form 990 or 990-EZ must also complete Schedule A of that form. How to amend tax return Schedule B (Form 990, Form 990-EZ, or 990-PF). How to amend tax return   Organizations that file Form 990 or 990-EZ use this schedule to provide required information regarding their contributors. How to amend tax return Schedule O (Form 990). How to amend tax return   Organizations that file Form 990 must use this schedule to provide required additional information or if additional space is needed. How to amend tax return   Other schedules may be required to be filed with Form 990 or 990-EZ. How to amend tax return See the instructions for Form 990 or the instructions for Form 990-EZ for more information. How to amend tax return Report significant new or changed program services and changes to organizational documents. How to amend tax return    An organization should report new significant program services or significant changes in how it conducts program services, and significant changes to its organizational documents, on its Form 990 rather than in a letter to EO Determinations. How to amend tax return EO Determinations no longer issues letters confirming the tax-exempt status of organizations that report new services or significant changes, or changes to organizational documents. How to amend tax return See Miscellaneous Rules, Organization Changes and Exempt Status, later. How to amend tax return Form 990-PF All private foundations exempt under section 501(c)(3) must file Form 990-PF. How to amend tax return These organizations are discussed in chapter 3. How to amend tax return Electronic Filing You may be required to file Form 990, Form 990-EZ, or Form 990-PF, and related forms, schedules, and attachments electronically. How to amend tax return If an organization is required to file a return electronically but does not, the organization is considered to have not filed its return. How to amend tax return See Regulations section 301. How to amend tax return 6033-4 for more information. How to amend tax return The IRS may waive the requirement to file electronically in cases of undue hardship. How to amend tax return For information on filing a waiver, see Notice 2010-13, 2010-4 I. How to amend tax return R. How to amend tax return B. How to amend tax return 327, available at www. How to amend tax return irs. How to amend tax return gov/ir/2010-04_IRSB/ar14. How to amend tax return html. How to amend tax return Form 990. How to amend tax return   An organization is required to file Form 990 electronically if it files at least 250 returns during the calendar year and has total assets of $10 million or more at the end of the tax year. How to amend tax return Form 990-PF. How to amend tax return   An organization is required to file Form 990-PF electronically if it files at least 250 returns during the calendar year. How to amend tax return Due Date Forms 990, 990-EZ, or 990-PF must be filed by the 15th day of the fifth month after the end of your organization's accounting period. How to amend tax return Thus, for a calendar year taxpayer, Forms 990, 990-EZ, or 990-PF is due May 15 of the following year. How to amend tax return Extension of time to file. How to amend tax return   Use Form 8868 to request an automatic 3-month extension of time to file Forms 990, 990-EZ, or 990-PF and also to apply for an additional (not automatic) 3-month extension if needed. How to amend tax return   Do not apply for both the automatic 3-month extension and the additional 3-month extension at the same time. How to amend tax return For more information, see Form 8868 and its instructions. How to amend tax return   When filing Form 8868 for an automatic 3-month extension, neither a signature, nor an explanation is required. How to amend tax return However, when filing Form 8868 for an additional 3-month extension, both a signature and an explanation are required. How to amend tax return Application for exemption pending. How to amend tax return   An organization that claims to be exempt under section 501(a) but has not established its exempt status by the due date for filing an information return must complete and file Form 990, 990-EZ, 990–N or 990-PF (if it considers itself a private foundation), unless the organization is exempt from Form 990-series filing requirements. How to amend tax return If the organization's application is pending with the IRS, it must so indicate on Forms 990, 990-EZ, or 990-PF (whichever applies) by checking the application pending block at the top of page 1 of the return. How to amend tax return For more information on the filing requirements, see the Instructions for Forms 990, 990-EZ, and 990-PF. How to amend tax return State reporting requirements. How to amend tax return   Copies of Forms 990, 990-EZ, or 990-PF may be used to satisfy state reporting requirements. How to amend tax return See the instructions for those forms. How to amend tax return Form 8870. How to amend tax return   Organizations that filed a Form 990, 990-EZ, or 990-PF, and paid premiums or received transfers on certain life insurance, annuity, and endowment contracts (personal benefit contracts), must file Form 8870. How to amend tax return For more information, see Form 8870 and the instructions for that form. How to amend tax return Automatic Revocation If the organization fails to file a Form 990, 990-EZ, or 990-PF, or fails to submit a Form 990-N, as required, for 3 consecutive years, it will automatically lose its tax-exempt status by operation of law. How to amend tax return The list of organizations whose tax-exempt status has been automatically revoked is available on IRS. How to amend tax return gov. How to amend tax return This list (Auto-Revocation List) may be viewed and searched on Exempt Organizations Select Check. How to amend tax return The Auto-Revocation List includes each organization's name, Employer Identification Number (EIN) and last known address. How to amend tax return It also includes the effective date of the automatic revocation and the date it was posted to the list. How to amend tax return The IRS updates the list monthly to include additional organizations that lose their tax-exempt status. How to amend tax return Tax Effect of Loss of Tax-Exempt Status If your organization’s tax-exempt status is automatically revoked, you may be required to file one of the following federal income tax returns and pay any applicable income taxes: Form 1120, U. How to amend tax return S. How to amend tax return Corporation Income Tax Return, due by the 15th day of the 3rd month after the end of your organization’s tax year, or Form 1041, U. How to amend tax return S. How to amend tax return Income Tax Return for Estates and Trusts, due by the 15th day of the 4th month after the end of your organization’s tax year. How to amend tax return In addition, a section 501(c)(3) organization that loses its tax-exempt status cannot receive tax-deductible contributions and will not be identified in the IRS Business Master File extract as eligible to received tax-deductible contributions, or be included in Exempt Organizations Select Check (Pub 78 database). How to amend tax return An organization whose exemption was automatically revoked must apply for tax exemption in order to regain its tax exemption (even if it was not originally required to apply). How to amend tax return In some situations, an organization may be able to obtain exemption retroactive to its date of revocation. How to amend tax return For more information about automatic revocation, go to IRS. How to amend tax return gov and select Charities & Non-Profits and then select Revoked? Reinstated? Learn More. How to amend tax return Penalties Penalties for failure to file. How to amend tax return   Generally, an exempt organization that fails to file a required return must pay a penalty of $20 a day for each day the failure continues. How to amend tax return The same penalty will apply if the organization does not give all the information required on the return or does not give the correct information. How to amend tax return Maximum penalty. How to amend tax return   The maximum penalty for any one return is the smaller of $10,000 or 5% of the organization's gross receipts for the year. How to amend tax return Organization with gross receipts over $1 million. How to amend tax return   For an organization that has gross receipts of over $1 million for the year, the penalty is $100 a day up to a maximum of $50,000. How to amend tax return Managers. How to amend tax return   If the organization is subject to this penalty, the IRS may specify a date by which the return or correct information must be supplied by the organization. How to amend tax return Failure to comply with this demand will result in a penalty imposed upon the manager of the organization, or upon any other person responsible for filing a correct return. How to amend tax return The penalty is $10 a day for each day that a return is not filed after the period given for filing. How to amend tax return The maximum penalty imposed on all persons with respect to any one return is $5,000. How to amend tax return Exception for reasonable cause. How to amend tax return   No penalty will be imposed if reasonable cause for failure to file timely can be shown. How to amend tax return Unrelated Business Income Tax Return Even though your organization is recognized as tax exempt, it still may be liable for tax on its unrelated business income. How to amend tax return Unrelated business income is income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. How to amend tax return If your organization has $1,000 or more of unrelated business income, you must file Form 990-T in addition to your required annual information return. How to amend tax return Estimated tax. How to amend tax return   Quarterly estimated tax payments are due if your organization expects to owe $500 or more in tax including unrelated business income. How to amend tax return Use Form 990-W to figure your organization's estimated tax payments. How to amend tax return Travel tour programs. How to amend tax return   Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose to which tax exemption was granted to the organization. How to amend tax return   Whether travel tour activities conducted by an organization are substantially related to the organization's tax exempt purpose is determined by looking at all the relevant facts and circumstances, including, but not limited to, how a travel tour is developed, promoted, and operated. How to amend tax return Example. How to amend tax return ABC, a university alumni association, is tax exempt as an educational organization under section 501(c)(3). How to amend tax return As part of its activities, ABC operates a travel tour program. How to amend tax return The program is open to all current members of ABC and their guests. How to amend tax return ABC works with travel agents to schedule approximately ten tours annually to various destinations around the world. How to amend tax return Members of ABC pay $1,000 to XYZ Travel Agency to participate in a tour. How to amend tax return XYZ pays ABC a per person fee for each participant. How to amend tax return Although the literature advertising the tours encourages ABC members to continue their lifelong learning by joining the tours, and a faculty member of ABC's related university frequently joins the tour as a guest of the alumni association, none of the tours include any scheduled instruction or curriculum related to the destinations being visited. How to amend tax return The travel tours made available to ABC's members do not contribute importantly to the accomplishment of ABC's educational purpose. How to amend tax return Rather, ABC's program is designed to generate revenues for ABC by regularly offering its members travel services. How to amend tax return Therefore, ABC's tour program is an unrelated trade or business. How to amend tax return For additional information on unrelated business income, see Publication 598 and the Instructions for Form 990-T. How to amend tax return Employment Tax Returns Every employer, including an organization exempt from federal income tax, who pays wages to employees is responsible for withholding, depositing, paying, and reporting federal income tax, social security and Medicare (FICA) taxes, and federal unemployment tax (FUTA), unless that employer is specifically excepted by law from those requirements, or if the taxes clearly do not apply. How to amend tax return For more information, obtain a copy of Publication 15, which summarizes the responsibilities of an employer, Publication 15-A, Publication 15-B, and Form 941. How to amend tax return Small Business Health Care Tax Credit. How to amend tax return   If your small tax-exempt organization provides health care coverage for your workers you may qualify for the small business health care tax credit. How to amend tax return Go to IRS. How to amend tax return gov and select Affordable Care Act Tax Provisions for more details. How to amend tax return See Small Business Health Care Tax Credit at www. How to amend tax return irs. How to amend tax return gov/newsroom/article/0,,id=223666,00. How to amend tax return html. How to amend tax return Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. How to amend tax return   The VOW to Hire Heroes Act of 2011 made changes to the Work Opportunity Tax Credit (WOTC). How to amend tax return The Act added two new categories to the existing qualified veteran targeted group and made the WOTC available to certain tax-exempt employers as a credit against the employer's share of social security tax. How to amend tax return The Act allows employers to claim the WOTC for veterans certified as qualified veterans and who begin work before January 1, 2013. How to amend tax return This tax credit was extended through December 31, 2013, under the American Taxpayer Relief Act, passed on January 1, 2013. How to amend tax return   The credit can be as high as $6,240 for qualified tax-exempt organizations. How to amend tax return The amount of the credit depends on a number of factors, including the length of the veteran’s unemployment before hire, the number of hours the veteran works, and the veteran’s first-year wages. How to amend tax return The amount of the credit for qualified tax-exempt organizations may not exceed the organization's employer social security tax for the period for which the credit is claimed. How to amend tax return   All employers must obtain certification that an individual is a member of the targeted group, before the employer may claim the credit. How to amend tax return The process for certifying veterans for this credit is the same for all employers. How to amend tax return For more information, see Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit and the instructions to Form 8850. How to amend tax return Notice 2012-13, 2012-9 I. How to amend tax return R. How to amend tax return B. How to amend tax return 421, also provides additional guidance on submission Form 8850. How to amend tax return   Organizations described in section 501(c) and exempt from taxation under section 501(a) may claim the credit for qualified veterans who begin work on or after Nov. How to amend tax return 22, 2011, and before January 1, 2013. How to amend tax return After the required certification is secured, tax-exempt employers claim the credit against the employer social security tax by separately filing Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans, Form 5884-C. How to amend tax return File Form 5884-C after filing the related employment tax return for the employment tax period for which the credit is claimed. How to amend tax return It is recommended that qualified tax-exempt employers do not reduce their required deposits in anticipation of any credit as the forms are processed separately. How to amend tax return In addition to Form 5884-C and its instructions, tax-exempt employers should see Notice 2012-13 and the Frequently Asked Questions & Answers for more details for claiming the credit. How to amend tax return Trust fund recovery penalty. How to amend tax return   If any person required to collect, truthfully account for, and pay over any of these taxes willfully fails to satisfy any of these requirements or willfully tries in any way to evade or defeat any of them, that person will be subject to a penalty. How to amend tax return The penalty is equal to the tax evaded, not collected, or not accounted for and paid over. How to amend tax return The term person includes: An officer or employee of a corporation, or A member or employee of a partnership. How to amend tax return Exception. How to amend tax return   The penalty is not imposed on any unpaid volunteer director or member of a board of trustees of an exempt organization if the unpaid volunteer serves solely in an honorary capacity, does not participate in the day-to-day or financial operations of the organization, and does not have actual knowledge of the failure on which the penalty is imposed. How to amend tax return   This exception does not apply if it results in no one being liable for the penalty. How to amend tax return FICA and FUTA tax exceptions. How to amend tax return   Payments for services performed by a minister of a church in the exercise of the ministry, or a member of a religious order performing duties required by the order, are generally not subject to FICA or FUTA taxes. How to amend tax return FUTA tax exception. How to amend tax return   Payments for services performed by an employee of a religious, charitable, educational, or other organization described in section 501(c)(3) that are generally subject to FICA taxes if the payments are $100 or more for the year, are not subject to FUTA taxes. How to amend tax return FICA tax exemption election. How to amend tax return   Churches and qualified church-controlled organizations can elect exemption from employer FICA taxes by filing Form 8274. How to amend tax return   To elect the exemption, Form 8274 must be filed before the first date on which a quarterly employment tax return would otherwise be due from the electing organization. How to amend tax return The organization can make the election only if it is opposed for religious reasons to the payment of FICA taxes. How to amend tax return   The election applies to payments for services of current and future employees other than services performed in an unrelated trade or business. How to amend tax return Revoking the election. How to amend tax return   The election can be revoked by the IRS if the organization fails to file Form W-2, Wage and Tax Statement, for 2 years and fails to furnish certain information upon request by the IRS. How to amend tax return Such revocation will apply retroactively to the beginning of the 2-year period. How to amend tax return Definitions. How to amend tax return   For purposes of this election, the term church means a church, a convention or association of churches, or an elementary or secondary school that is controlled, operated, or principally supported by a church or by a convention or association of churches. How to amend tax return   The term qualified church-controlled organization means any church-controlled section 501(c)(3) tax-exempt organization, other than an organization that both: Offers goods, services, or facilities for sale, other than on an incidental basis, to the general public at other than a nominal charge that is substantially less than the cost of providing such goods, services, or facilities, and Normally receives more than 25% of its support from the sum of governmental sources and receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities, in activities that are not unrelated trades or businesses. How to amend tax return Effect on employees. How to amend tax return   If a church or qualified church-controlled organization has made an election, payment for services performed for that church or organization, other than in an unrelated trade or business, will not be subject to FICA taxes. How to amend tax return However, the employee, unless otherwise exempt, will be subject to self-employment tax on the income. How to amend tax return The tax applies to income of $108. How to amend tax return 28 or more for the tax year from that church or organization, and no deductions for trade or business expenses are allowed against this self-employment income. How to amend tax return   Schedule SE (Form 1040), Self-Employment Tax, should be attached to the employee's income tax return. How to amend tax return Political Organization Income Tax Return Generally, a political organization is treated as an organization exempt from tax. How to amend tax return Certain political organizations, however, must file an annual income tax return, Form 1120-POL, U. How to amend tax return S. How to amend tax return Income Tax Return for Certain Political Organizations, for any year they have political organization taxable income in excess of the $100 specific deduction allowed under section 527. How to amend tax return A political organization that has $25,000 ($100,000 for a qualified state or local political organization) or more in gross receipts for the tax year must file Form 990 or Form 990-EZ (and Schedule B of the form), unless excepted. How to amend tax return See Forms 990 and 990-EZ , earlier. How to amend tax return Political organization. How to amend tax return   A political organization is a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt function. How to amend tax return Exempt function. How to amend tax return   An exempt function means influencing or attempting to influence the selection, nomination, election, or appointment of any individual to any federal, state, local public office or office in a political organization, or the election of the Presidential or Vice Presidential electors, whether or not such individual or electors are selected, nominated, elected, or appointed. How to amend tax return It also includes certain office expenses of a holder of public office or an office in a political organization. How to amend tax return Certain political organizations are required to notify the IRS that they are section 527 organizations. How to amend tax return These organizations must use Form 8871. How to amend tax return Some of these section 527 organizations must use Form 8872 to file periodic reports with the IRS disclosing their contributions and expenditures. How to amend tax return For a discussion on these forms, see Reporting Requirements for a Political Organization, later. How to amend tax return Political organization taxable income. How to amend tax return   Political organization taxable income is the excess of: Gross income for the tax year (excluding exempt function income) minus Deductions directly connected with the earning of gross income. How to amend tax return To figure taxable income, allow for a $100 specific deduction, but do not allow for the net operating loss deduction, the dividends-received deduction, and other special deductions for corporations. How to amend tax return Exempt organization not a political organization. How to amend tax return   An organization exempt under section 501(c) that spends any amount for an exempt function must file Form 1120-POL for any year which it has political taxable income. How to amend tax return These organizations must include in gross income the lesser of: The total amount of its exempt function expenditures, or The organization's net investment income. How to amend tax return Separate fund. How to amend tax return   A section 501(c) organization can set up a separate segregated fund that will be treated as an independent political organization. How to amend tax return The earnings and expenditures made by the separate fund will not be attributed to the section 501(c) organization. How to amend tax return Section 501(c)(3) organizations are precluded from, and may suffer loss of exemption for, engaging in any political campaign on behalf of, or in opposition to, any candidate for public office. How to amend tax return Due date. How to amend tax return   Form 1120-POL is due by the 15th day of the 3rd month after the end of the tax year. How to amend tax return Thus, for a calendar year taxpayer, Form 1120-POL is due on March 15 of the following year. How to amend tax return If any due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. How to amend tax return    Form 1120-POL is not required of an exempt organization that makes expenditures for political purposes if its gross income does not exceed its directly connected deductions by more than $100 for the tax year. How to amend tax return Extension of time to file. How to amend tax return    Use Form 7004 to request an automatic 6-month extension of time to file Form 1120-POL. How to amend tax return The extension will be granted if you complete Form 7004 properly, make a proper estimate of the tax (if applicable), file Form 1120-POL by the due date, and pay any tax due. How to amend tax return Failure to file. How to amend tax return   A political organization that fails to file Form 1120-POL is subject to a penalty equal to 5% of the tax due for each month (or partial month) the return is late up to a maximum of 25% of the tax due, unless the organization shows the failure was due to reasonable cause. How to amend tax return For more information about filing Form 1120-POL, refer to the instructions accompanying the form. How to amend tax return Failure to pay on time. How to amend tax return   An organization that does not pay the tax when due generally may have to pay a penalty of 1/2 of 1% of the unpaid tax for each month or part of a month the tax is not paid, up to a maximum of 25% of the unpaid tax. How to amend tax return The penalty will not be imposed if the organization can show that the failure to pay on time was due to reasonable cause. How to amend tax return Reporting Requirements for a Political Organization Certain political organizations are required to notify the IRS that the organization is to be treated as a section 527 political organization. How to amend tax return The organization is also required to periodically report certain contributions received and expenditures made by the organization. How to amend tax return To notify the IRS of section 527 treatment, an organization must file Form 8871. How to amend tax return To report contributions and expenditures, certain tax-exempt political organizations must file Form 8872. How to amend tax return Form 8871 A political organization must electronically file Form 8871 to notify the IRS that it is to be treated as a section 527 organization. How to amend tax return However, an organization is not required to file Form 8871 if: It reasonably expects its annual gross receipts to always be less than $25,000. How to amend tax return It is a political committee required to report under the Federal Election Campaign Act of 1971 (FECA) (2 U. How to amend tax return S. How to amend tax return C. How to amend tax return 431(4)). How to amend tax return It is a state or local candidate committee. How to amend tax return It is a state or local committee of a political party. How to amend tax return It is a section 501(c) organization that has made an “exempt function expenditure. How to amend tax return ” All other political organizations are required to file Form 8871. How to amend tax return An organization must provide on Form 8871: Its name and address (including any business address, if different) and its electronic mailing address; Its purpose; The names and addresses of its officers, highly compensated employees, contact person, custodian of records, and members of its board of directors; The name and address of, and relationship to, any related entities (within the meaning of section 168(h)(4)); and Whether it intends to claim an exemption from filing Form 8872, Form 990, or Form 990-EZ. How to amend tax return Employer identification number. How to amend tax return   If your organization needs an EIN, you can apply for one: Online—Click on the Employer ID Numbers (EINs) link at www. How to amend tax return IRS. How to amend tax return gov/businesses/small. How to amend tax return By telephone at 1-800-829-4933 from 7:00 a. How to amend tax return m. How to amend tax return to 10:00 p. How to amend tax return m. How to amend tax return in the organization's local time zone. How to amend tax return By mailing or faxing Form SS-4. How to amend tax return   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. How to amend tax return Due dates. How to amend tax return   The initial Form 8871 must be filed within 24 hours of the date on which the organization was established. How to amend tax return If there is a material change, an amended Form 8871 must be filed within 30 days of the material change. How to amend tax return When the organization terminates its existence, it must file a final Form 8871 within 30 days of termination. How to amend tax return   If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file on the next business day. How to amend tax return How to file. How to amend tax return   An organization must file Form 8871 electronically via the IRS Internet website at www. How to amend tax return IRS. How to amend tax return gov/polorgs (Keyword: political orgs). How to amend tax return Form 8453-X, Political Organization Declaration for Electronic Filing of Notice of Section 527 Status. How to amend tax return   After electronically submitting Form 8871, the political organization must print, sign, and mail Form 8453-X to the IRS. How to amend tax return Upon receipt of the Form 8453-X, the IRS will send the organization a username and password that must be used to file an amended or final Form 8871 or to electronically file Form 8872. How to amend tax return Penalties Failure to file. How to amend tax return   An organization that is required to file Form 8871, but fails to do so on a timely basis, will not be treated as a tax-exempt section 527 organization for any period before the date Form 8871 is filed. How to amend tax return Also, the taxable income of the organization for that period will include its exempt function income (including contributions received, membership dues, and political fundraising receipts) minus any deductions directly connected with the production of that income. How to amend tax return   Failure to file an amended Form 8871 will cause the organization not to be treated as a tax-exempt section 527 organization. How to amend tax return If an organization is treated as not being a tax-exempt section 527 organization, the taxable income of the organization will be determined by considering any exempt function income and deductions during the period beginning on the date of the material change and ending on the date that the amended Form 8871 is filed. How to amend tax return    The tax is computed by multiplying the organization's taxable income by the highest corporate tax rate. How to amend tax return Fraudulent returns. How to amend tax return   Any individual or corporation that willfully delivers or discloses to the IRS any list, return, account, statement or other document known to be fraudulent or false as to any material matter will be fined not more than $10,000 ($50,000 in the case of a corporation) or imprisoned for not more than 1 year or both. How to amend tax return Waiver of penalties. How to amend tax return   The IRS may waive any additional tax assessed on an organization for failure to file Form 8871 if the failure was due to reasonable cause and not willful neglect. How to amend tax return Additional information. How to amend tax return   For more information on Form 8871, see the form and its instructions. How to amend tax return For a discussion on the public inspection requirements for the form, see Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms , later. How to amend tax return Form 8872 Every tax-exempt section 527 political organization that accepts a contribution or makes an expenditure, for an exempt function during the calendar year, must file Form 8872 except: A political organization that is not required to file Form 8871 (discussed earlier). How to amend tax return A political organization that is subject to tax on its income because it did not file or amend Form 8871. How to amend tax return A qualified state or local political organization (QSLPO), discussed below. How to amend tax return All other tax-exempt section 527 organizations that accept contributions or make expenditures for an exempt function are required to file Form 8872. How to amend tax return Qualified state or local political organization. How to amend tax return   A state or local political organization may be a QSLPO if: All of its political activities relate solely to state or local public office (or office in a state or local political organization). How to amend tax return It is subject to a state law that requires it to report (and it does report) to a state agency information about contributions and expenditures that is similar to the information that the organization would otherwise be required to report to the IRS. How to amend tax return The state agency and the organization make the reports publicly available. How to amend tax return No federal candidate or office holder: Controls or materially participates in the direction of the organization, Solicits contributions for the organization, or Directs the disbursements of the organization. How to amend tax return Information required on Form 8872. How to amend tax return   If an organization pays an individual $500 or more for the calendar year, the organization is required to disclose the individual's name, address, occupation, employer, amount of the expense, the date the expense was paid, and the purpose of the expense on Form 8872. How to amend tax return   If an organization receives contributions of $200 or more from one contributor for the calendar year, the organization must disclose the donor's name, address, occupation, employer, and the date the contributions were made. How to amend tax return   For additional information that is required, see Form 8872. How to amend tax return Due dates. How to amend tax return   The due dates for filing Form 8872 vary depending on whether the form is due for a reporting period that occurs during a calendar year in which a regularly scheduled election is held, or any other calendar year (a nonelection year). How to amend tax return   If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file on the next business day. How to amend tax return Election year filing. How to amend tax return    In election years, Form 8872 must be filed on either a quarterly or a monthly basis. How to amend tax return Both a pre-election report and a post-election report are also required to be filed in an election year. How to amend tax return An election year is any year in which a regularly scheduled general election for federal office is held (an even-numbered year). How to amend tax return Nonelection year filing. How to amend tax return    In nonelection years, the form must be filed on a semiannual or monthly basis. How to amend tax return A complete listing of these filing periods are in the Form 8872 Instructions. How to amend tax return A nonelection year is any odd-numbered year. How to amend tax return How to file. How to amend tax return   Form 8872 can be filed either electronically or by mail. How to amend tax return However, organizations that have, or expect to have, contributions or expenditures of $50,000 or more for the year must file electronically. How to amend tax return    To file by mail, send Form 8872 to the:   Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0027 Electronic filing. How to amend tax return   File electronically via the IRS internet website at www. How to amend tax return IRS. How to amend tax return gov/polorgs. How to amend tax return You will need a user ID and password to electronically file Form 8872. How to amend tax return Organizations that have completed the electronic filing of Form 8871 and submitted a completed and signed Form 8453-X will receive a username and password in the mail. How to amend tax return   Organizations that have completed the electronic filing of Form 8871, but have not received their user ID and password can request one by writing to the following address: Internal Revenue Service Attn: Request for 8872 Password Mail Stop 6273 Ogden, UT 84201 Lost username and password. How to amend tax return   If you have forgotten or misplaced the username and password issued to your organization after you filed your initial Form 8871, send a letter requesting a new username and password to the address under Electronic filing. How to amend tax return You can also fax your request to (801) 620-3249. How to amend tax return It may take 3-6 weeks for your new username and password to arrive, as they will be mailed to the organization. How to amend tax return Penalty A penalty will be imposed if the organization is required to file Form 8872 and it: Fails to file the form by the due date, or Files the form but fails to report all of the information required or reports incorrect information. How to amend tax return The penalty is 35% of the total amount of contributions and expenditures to which a failure relates. How to amend tax return Fraudulent returns. How to amend tax return   Any individual or corporation that willfully delivers or discloses any list, return, account, statement, or other document known to be fraudulent or false as to any material matter will be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned for not more than 1 year, or both. How to amend tax return Waiver of penalties. How to amend tax return   The IRS may waive any additional tax assessed on an organization for failure to file Form 8872 if the failure was due to reasonable cause and not willful neglect. How to amend tax return Donee Information Return Dispositions of donated property. How to amend tax return   If an organization receives charitable deduction property and within three years sells, exchanges, or otherwise disposes of the property, the organization must file Form 8282, Donee Information Return. How to amend tax return However, an organization is not required to file Form 8282 if: The property is valued at $500 or less, or The property is consumed or distributed for charitable purposes. How to amend tax return   Form 8282 must be filed with the IRS within 125 days after the disposition. How to amend tax return Additionally, a copy of Form 8282 must be given to the donor. How to amend tax return If the organization fails to file the required information return, penalties may apply. How to amend tax return Charitable deduction property. How to amend tax return   This is any property (other than money or publicly traded securities) for which the donee organization signed an appraisal summary or Form 8283, Noncash Charitable Contributions. How to amend tax return Publicly traded securities. How to amend tax return   These are securities for which market quotations are readily available on an established securities market as of the date of the contribution. How to amend tax return Appraisal summary. How to amend tax return   If the value of the donated property exceeds $5,000, the donor must get a qualified appraisal for contributions of property, see the Exceptions. How to amend tax return below. How to amend tax return Exceptions. How to amend tax return   A written appraisal is not needed if the property is: Nonpublicly traded stock of $10,000 or less, A vehicle (including a car, boat, or airplane), if your deduction for the vehicle is limited to the gross proceeds from its sale, Intellectual property, Certain securities considered to have market quotations readily available (see Regulations section 1. How to amend tax return 170A-13(c)(7)(xi)(B)), Inventory and other property donated by a corporation that are qualified contributions for the care of the ill, the needy, or infants, within the meaning of section 170(e)(3)(A), or Any donation of stock in trade, inventory, or property held primarily for sale to customers in the ordinary course of your trade or business. How to amend tax return   The donee organization is not a qualified appraiser for the purpose of valuing the donated property. How to amend tax return For more information, get Publication 561, Determining the Value of Donated Property. How to amend tax return Form 8283. How to amend tax return   For noncash donations over $5,000, the donor must attach Form 8283 to the tax return to support the charitable deduction. How to amend tax return The donee must sign Part IV of Section B, Form 8283 unless publicly traded securities are donated. How to amend tax return The person who signs for the donee must be an official authorized to sign the donee's tax or information returns, or a person specifically authorized to sign by that official. How to amend tax return The signature does not represent concurrence in the appraised value of the contributed property. How to amend tax return A signed acknowledgment represents receipt of the property described on Form 8283 on the date specified on the form. How to amend tax return The signature also indicates knowledge of the information reporting requirements on dispositions, as previously discussed. How to amend tax return A copy of Form 8283 must be given to the donee. How to amend tax return Information Provided to Donors In some situations, a donor must obtain certain information from a donee organization to obtain a deduction for a charitable contribution. How to amend tax return In other situations, the donee organization is required to provide information to the donor. How to amend tax return A charitable organization must give a donor a disclosure statement for a quid pro quo contribution over $75. How to amend tax return (See Disclosure statement. How to amend tax return later. How to amend tax return ) This is a payment a donor makes to a charity partly as a contribution and partly for goods or services. How to amend tax return See Quid pro quo contribution below for an example. How to amend tax return Failure to make the required disclosure may result in a penalty to the organization. How to amend tax return A donor cannot deduct a charitable contribution of $250 or more unless the donor has a written acknowledgment from the charitable organization. How to amend tax return In certain circumstances, an organization may be able to meet both of these requirements with the same written document. How to amend tax return Disclosure of Quid Pro Quo Contributions A charitable organization must provide a written disclosure statement to donors of a quid pro quo contribution over $75. How to amend tax return Quid pro quo contribution. How to amend tax return   A contribution made by a donor in exchange for goods or services is known as a quid pro quo contribution. How to amend tax return Your charitable organization must provide the donor a written statement informing the donor of the fair market value of the items or services it provided in exchange for the contribution. How to amend tax return Generally, a written statement is required for each payment, whenever the contribution portion is over $75. How to amend tax return Example. How to amend tax return If a donor gives your charity $100 and receives a concert ticket valued at $40, the donor has made a quid pro quo contribution. How to amend tax return In this example, the charitable part of the payment is $60. How to amend tax return Even though the deductible part of the payment is not more than $75, a written statement must be filed because the total payment is more than $75. How to amend tax return If your organization fails to disclose quid pro quo contributions, the organization may be subject to a penalty. How to amend tax return Disclosure statement. How to amend tax return   The required written disclosure statement must: Inform the donor that the amount of the contribution that is deductible for federal income tax purposes is limited to the excess of any money (and the value of any property other than money) contributed by the donor over the fair market value of goods or services provided by the charity, and Provide the donor with a good faith estimate of the fair market value of the goods or services that the donor received. How to amend tax return The charity must furnish the statement in connection with either the solicitation or the receipt of the quid pro quo contribution. How to amend tax return If the disclosure statement is furnished in connection with a particular solicitation, it is not necessary for the organization to provide another statement when it actually receives the contribution. How to amend tax return   No disclosure statement is required if any of the following are true. How to amend tax return The goods or services given to a donor have insubstantial value as described in Revenue Procedure 90-12, 1990-1 C. How to amend tax return B. How to amend tax return 471, Revenue Procedure 90-12, and Revenue Procedure 92-49, 1992-1 C. How to amend tax return B. How to amend tax return 507 (as adjusted for inflation), Revenue Procedure 92-49. How to amend tax return There is no donative element involved in a particular transaction with a charity (for example, there is generally no donative element involved in a visitor's purchase from a museum gift shop). How to amend tax return There is only an intangible religious benefit provided to the donor. How to amend tax return The intangible religious benefit must be provided to the donor by an organization organized exclusively for religious purposes, and must be of a type that generally is not sold in a commercial transaction outside the donative context. How to amend tax return For example, a donor who, for a payment, is granted admission to a religious ceremony for which there is no admission charge is provided an intangible religious benefit. How to amend tax return A donor is not provided intangible religious benefits for payments made for tuition for education leading to a recognized degree, travel services, or consumer goods. How to amend tax return The donor makes a payment of $75 or less per year and receives only annual membership benefits that consist of: Any rights or privileges (other than the right to purchase tickets for college athletic events) that the taxpayer can exercise often during the membership period, such as free or discounted admissions or parking or preferred access to goods or services, or Admission to events that are open only to members and the cost per person of which is within the limits for low-cost articles described in Revenue Procedure 90-12 (as adjusted for inflation), Revenue Procedure 90-12. How to amend tax return Good faith estimate of fair market value (FMV). How to amend tax return   An organization can use any reasonable method to estimate the FMV of goods or services it provided to a donor, as long as it applies the method in good faith. How to amend tax return   The organization can estimate the FMV of goods or services that generally are not commercially available by using the FMV of similar or comparable goods or services. How to amend tax return Goods or services may be similar or comparable even if they do not have the unique qualities of the goods or services being valued. How to amend tax return Example 1. How to amend tax return A charity provides a 1-hour tennis lesson with a tennis professional for the first $500 payment it receives. How to amend tax return The tennis professional provides 1-hour lessons on a commercial basis for $100. How to amend tax return A good faith estimate of the lesson's FMV is $100. How to amend tax return Example 2. How to amend tax return For a payment of $50,000, a museum allows a donor to hold a private event in a room of the museum. How to amend tax return A good faith estimate of the FMV of the right to hold the event in the museum can be made by using the cost of renting a hotel ballroom with a capacity, amenities, and atmosphere comparable to the museum room, even though the hotel ballroom lacks the unique art displayed in the museum room. How to amend tax return If the hotel ballroom rents for $2,500, a good faith estimate of the FMV of the right to hold the event in the museum is $2,500. How to amend tax return Example 3. How to amend tax return For a payment of $1,000, a charity provides an evening tour of a museum conducted by a well-known artist. How to amend tax return The artist does not provide tours on a commercial basis. How to amend tax return Tours of the museum normally are free to the public. How to amend tax return A good faith estimate of the FMV of the evening museum tour is $0 even though it is conducted by the artist. How to amend tax return Penalty for failure to disclose. How to amend tax return   A penalty is imposed on a charity that does not make the required disclosure of a quid pro quo contribution of more than $75. How to amend tax return The penalty is $10 per contribution, not to exceed $5,000 per fundraising event or mailing. How to amend tax return The charity can avoid the penalty if it can show that the failure was due to reasonable cause. How to amend tax return Acknowledgment of Charitable Contributions of $250 or More A donor can deduct a charitable contribution of $250 or more only if the donor has a written acknowledgment from the charitable organization. How to amend tax return The donor must get the acknowledgment by the earlier of: The date the donor files the original return for the year the contribution is made, or The due date, including extensions, for filing the return. How to amend tax return The donor is responsible for requesting and obtaining the written acknowledgment from the donee. How to amend tax return A charitable organization that receives a payment made as a contribution is treated as the donee organization for this purpose even if the organization (according to the donor's instructions or otherwise) distributes the amount received to one or more charities. How to amend tax return Quid pro quo contribution. How to amend tax return   If the donee provides goods or services to the donor in exchange for the contribution (a quid pro quo contribution), the acknowledgment must include a good faith estimate of the value of the goods or services. How to amend tax return See Disclosure of Quid Pro Quo Contributions earlier. How to amend tax return Form of acknowledgment. How to amend tax return   Although there is no prescribed format for the written acknowledgment, it must provide enough information to substantiate the amount of the contribution. How to amend tax return For more information, see IRS Publication 1771, Charitable Contributions – Substantiation and Disclosure Requirements. How to amend tax return Cash contributions. How to amend tax return   To deduct a contribution of cash, a check, or other monetary gift (regardless of the amount), a donor must maintain a bank record or a written communication from the donee organization showing the donee's name, date, and amount of the contribution. How to amend tax return In the case of a lump-sum contribution (rather than a contribution by payroll deduction) made through the Combined Federal Campaign or a similar program such as a United Way Campaign, the written communication must include the name of the donee organization that is the ultimate recipient of the charitable contribution. How to amend tax return Contributions by payroll deduction. How to amend tax return   An organization may substantiate an employee's contribution by deduction from its payroll by: A pay stub, Form W-2, or other document showing a contribution to a donee organization, together with A pledge card or other document from the donee organization that shows its name. How to amend tax return   For contributions of $250 or more, the document must state that the donee organization provides no goods or services for any payroll contributions. How to amend tax return The amount withheld from each payment of wages to a taxpayer is treated as a separate contribution. How to amend tax return Acknowledgment of Vehicle Contribution If an exempt organization receives a contribution of a qualified vehicle with a claimed value of more than $500, the donee organization is required to provide a contemporaneous written acknowledgment to the donor. How to amend tax return The donee organization can use a completed Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, for the contemporaneous written acknowledgment. How to amend tax return See section 3. How to amend tax return 03 of Notice 2005-44 for guidance on the information that must be included in a contemporaneous written acknowledgment and the deadline for furnishing the acknowledgment to the donor. How to amend tax return Any donee organization that provides a contemporaneous written acknowledgment to a donor is required to report to the IRS the information contained in the acknowledgment. How to amend tax return The report is due by February 28 (March 31 if filing electronically) of the year following the year in which the donee organization provides the acknowledgment to the donor. How to amend tax return The organization must file the report on Copy A of Form 1098-C. How to amend tax return An organization that files Form 1098-C on paper should send it with Form 1096, Annual Summary and Transmittal of U. How to amend tax return S. How to amend tax return Information Returns. How to amend tax return See the Instructions for Form 1096 for the correct filing location. How to amend tax return An organization that is required to file 250 or more Forms 1098-C during the calendar year must file the forms electronically or magnetically. How to amend tax return Specifications for filing Form 1098-C electronically or magnetically can be found in Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically at www. How to amend tax return IRS. How to amend tax return gov/pub/irs-pdf/p1220. How to amend tax return pdf. How to amend tax return Acknowledgment For a contribution of a qualified vehicle with a claimed value of $500 or less, do not file Form 1098-C. How to amend tax return However, you can use it as the contemporaneous written acknowledgment under section 170(f)(8) by providing the donor with Copy C only. How to amend tax return See the Instructions for Form 1098-C. How to amend tax return Generally, the organization should complete Form 1098-C as the written acknowledgment to the donor and the IRS. How to amend tax return The contents of the acknowledgment depend upon whether the organization: Sells a qualified vehicle without any significant intervening use or material improvement, Intends to make a significant intervening use of or material improvement to a qualified vehicle prior to sale, or Sells a qualified vehicle to a needy individual at a price significantly below fair market value, or a gratuitous transfer to a needy individual in direct furtherance of a charitable purpose of the organization of relieving the poor and distressed or the underprivileged who are in need of a means of transportation. How to amend tax return For more information on the acknowledgment, see Notice 2005-44, 2005-25 I. How to amend tax return R. How to amend tax return B. How to amend tax return 1287, at www. How to amend tax return irs. How to amend tax return gov/irb/2005-25_IRB/2005-25_IRB/ar09. How to amend tax return html. How to amend tax return Material improvements or significant intervening use. How to amend tax return   To constitute significant intervening use, the organization must actually use the vehicle to substantially further the organization's regularly conducted activities, and the use must be significant, not incidental. How to amend tax return Factors in determining whether a use is a significant intervening use depend on the nature, extent, frequency, and duration. How to amend tax return For this purpose, use includes providing transportation on a regular basis for a significant period of time or significant use directly related to training in vehicle repair. How to amend tax return Use does not include the use of a vehicle to provide training in business skills, such as marketing or sales. How to amend tax return Examples of significant use include: Driving a vehicle every day for 1 year to deliver meals to needy individuals, if delivering meals is an activity regularly conducted by the organization. How to amend tax return Driving a vehicle for 10,000 miles over a 1-year period to deliver meals to needy individuals, if delivering meals is an activity regularly conducted by the organization. How to amend tax return   Material improvements include major repairs and additions that improve the condition of the vehicle in a manner that significantly increases the value. How to amend tax return To be a material improvement, the improvement cannot be funded by an additional payment to the organization from the donor of the vehicle. How to amend tax return Material improvements do not include cleaning, minor repairs, routine maintenance, painting, removal of dents or scratches, cleaning or repair of upholstery, and installation of theft deterrent devices. How to amend tax return Penalties. How to amend tax return   If your charitable organization receives contributions of used motor vehicles, boats, and airplanes valued over $500 it may be subject to a penalty if it knowingly: Fails to furnish an acknowledgement in a timely manner, showing the required information, or Furnishes a false or fraudulent acknowledgement of the contribution. How to amend tax return    Other penalties may apply. How to amend tax return See Part O in the 2012 General Instructions for Certain Information Returns. How to amend tax return   An acknowledgment containing a certification will be presumed to be false or fraudulent if the qualified vehicle is sold to a buyer other than a needy individual without a significant intervening use or material improvement within 6 months of the date of the contribution. How to amend tax return   If a charity sells a donated vehicle at auction, the IRS will not accept as substantiation an acknowledgment from the charity stating that the vehicle is to be transferred to a needy individual for significantly below fair market value. How to amend tax return Vehicles sold at auction are not sold at prices significantly below fair market value, and the IRS will not treat vehicles sold at auction as qualifying for this exception. How to amend tax return   The penalty for a false or fraudulent acknowledgment where the donee certifies that the vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use or the donee certifies that the vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of the donee's charitable purpose is the larger of $5,000 or the claimed value of the vehicle multiplied by 39. How to amend tax return 6%. How to amend tax return   The penalty for an acknowledgment relating to a qualified vehicle being sold in an arm's length transaction to an unrelated party is the larger of the gross proceeds from the sale or the sales price stated in the acknowledgment multiplied by 39. How to amend tax return 6%. How to amend tax return Qualified Intellectual Property A taxpayer who contributes qualified intellectual property to a charity may be entitled to a charitable deduction, in addition to any initial deduction allowed in the year of contribution. How to amend tax return The additional deduction is based on a specified percentage of the qualified donee income with respect to the qualified intellectual property. How to amend tax return To qualify for the additional charitable deduction, the donor must provide notice to the donee at the time of the contribution that the donor intends to treat the contribution as qualified intellectual property contribution for purposes of sections 170(m) and 6050L. How to amend tax return Every donee organization described in section 170(c) (except a private foundation as defined in section 509(a) that is not described in section 170(b)(1)(F)) that receives or accrues net income from a charitable gift of qualified intellectual property must file Form 8899. How to amend tax return Form 8899. How to amend tax return   Form 8899, Notice of Income From Donated Intellectual Property, is used by a donee to report net income from qualified intellectual property to the donor of the property and to the IRS and is due by the last day of the first full month following the close of the donee’s tax year. How to amend tax return This form must be filed for each tax year of the donee in which the donated property produces net income, but only if all or part of that tax year occurs during the 10-year period beginning on the date of the contribution and that tax year does not begin after the expiration of the legal life of the donated property. How to amend tax return Qualified donee income. How to amend tax return   Qualified donee income is any net income received by or accrued to the donee that is properly allocable to the qualified intellectual property for the tax year of the donee which ends within or with the tax year of the donor. How to amend tax return Income is not treated as allocated to qualified intellectual property if it is received or accrued after the earlier of the expiration of the legal life of the qualified intellectual property, or the 10-year period beginning with the date of