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How To File An Amended Tax Return

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How To File An Amended Tax Return

How to file an amended tax return 6. How to file an amended tax return   Insurance Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible PremiumsSelf-Employed Health Insurance Deduction Nondeductible Premiums Capitalized Premiums When To Deduct Premiums What's New Retiree drug subsidy. How to file an amended tax return  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). How to file an amended tax return For more information, see the retiree drug subsidy frequently asked questions on IRS. How to file an amended tax return gov. How to file an amended tax return Introduction You generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. How to file an amended tax return However, you may have to capitalize certain insurance costs under the uniform capitalization rules. How to file an amended tax return For more information, see Capitalized Premiums , later. How to file an amended tax return Topics - This chapter discusses: Deductible premiums Nondeductible premiums Capitalized premiums When to deduct premiums Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 538 Accounting Periods and Methods 547 Casualties, Disasters, and Thefts Form (and Instructions) 1040 U. How to file an amended tax return S. How to file an amended tax return Individual Income Tax Return See chapter 12 for information about getting publications and forms. How to file an amended tax return Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. How to file an amended tax return Insurance that covers fire, storm, theft, accident, or similar losses. How to file an amended tax return Credit insurance that covers losses from business bad debts. How to file an amended tax return Group hospitalization and medical insurance for employees, including long-term care insurance. How to file an amended tax return If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. How to file an amended tax return If an S corporation pays accident and health insurance premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages subject to federal income tax withholding. How to file an amended tax return See Publication 15-B. How to file an amended tax return Liability insurance. How to file an amended tax return Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. How to file an amended tax return Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. How to file an amended tax return If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. How to file an amended tax return If an S corporation pays workers' compensation premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages. How to file an amended tax return Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. How to file an amended tax return Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. How to file an amended tax return Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. How to file an amended tax return If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. How to file an amended tax return If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. How to file an amended tax return Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. How to file an amended tax return Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. How to file an amended tax return Self-Employed Health Insurance Deduction You may be able to deduct premiums paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents. How to file an amended tax return The insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. How to file an amended tax return A child includes your son, daughter, stepchild, adopted child, or foster child. How to file an amended tax return A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. How to file an amended tax return One of the following statements must be true. How to file an amended tax return You were self-employed and had a net profit for the year reported on Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ (Form 1040), Net Profit From Business; or Schedule F (Form 1040), Profit or Loss From Farming. How to file an amended tax return You were a partner with net earnings from self-employment for the year reported on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. How to file an amended tax return , box 14, code A. How to file an amended tax return You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. How to file an amended tax return You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. How to file an amended tax return Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. How to file an amended tax return The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. How to file an amended tax return For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual. How to file an amended tax return For partners, a policy can be either in the name of the partnership or in the name of the partner. How to file an amended tax return You can either pay the premiums yourself or your partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. How to file an amended tax return However, if the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. How to file an amended tax return Otherwise, the insurance plan will not be considered to be established under your business. How to file an amended tax return For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. How to file an amended tax return You can either pay the premiums yourself or your S corporation can pay them and report the premium amounts on Form W-2 as wages to be included in your gross income. How to file an amended tax return However, if the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you and report the premium amounts on Form W-2 as wages to be included in your gross income. How to file an amended tax return Otherwise, the insurance plan will not be considered to be established under your business. How to file an amended tax return Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. How to file an amended tax return If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. How to file an amended tax return For more information, see Form 1040X, Amended U. How to file an amended tax return S. How to file an amended tax return Individual Income Tax Return. How to file an amended tax return Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction. How to file an amended tax return Take the deduction on Form 1040, line 29. How to file an amended tax return Qualified long-term care insurance. How to file an amended tax return   You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. How to file an amended tax return But, for each person covered, you can include only the smaller of the following amounts. How to file an amended tax return The amount paid for that person. How to file an amended tax return The amount shown below. How to file an amended tax return Use the person's age at the end of the tax year. How to file an amended tax return Age 40 or younger–$360 Age 41 to 50–$680 Age 51 to 60–$1,360 Age 61 to 70–$3,640 Age 71 or older–$4,550 Qualified long-term care insurance contract. How to file an amended tax return   A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. How to file an amended tax return The contract must meet all the following requirements. How to file an amended tax return It must be guaranteed renewable. How to file an amended tax return It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits. How to file an amended tax return It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. How to file an amended tax return It generally must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. How to file an amended tax return Qualified long-term care services. How to file an amended tax return   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. How to file an amended tax return The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. How to file an amended tax return Worksheet 6-A. How to file an amended tax return Self-Employed Health Insurance Deduction Worksheet Note. How to file an amended tax return Use a separate worksheet for each trade or business under which an insurance plan is established. How to file an amended tax return 1. How to file an amended tax return Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. How to file an amended tax return Your insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. How to file an amended tax return But do not include the following. How to file an amended tax return   Amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse's employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. How to file an amended tax return Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. How to file an amended tax return Any amounts you included on Form 8885, line 4. How to file an amended tax return Any qualified health insurance premiums you paid to “U. How to file an amended tax return S. How to file an amended tax return Treasury-HCTC. How to file an amended tax return ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. How to file an amended tax return Any payments for qualified long-term care insurance (see line 2) 1. How to file an amended tax return   2. How to file an amended tax return For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. How to file an amended tax return       a) Total payments made for that person during the year. How to file an amended tax return       b) The amount shown below. How to file an amended tax return Use the person's age at the end of the tax year. How to file an amended tax return         $360— if that person is age 40 or younger          $680— if age 41 to 50         $1,360— if age 51 to 60         $3,640— if age 61 to 70         $4,550— if age 71 or older         Do not include payments for any month you were eligible to participate in a long-term care insurance plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. How to file an amended tax return If more than one person is covered, figure separately the amount to enter for each person. How to file an amended tax return Then enter the total of those amounts 2. How to file an amended tax return   3. How to file an amended tax return Add lines 1 and 2 3. How to file an amended tax return   4. How to file an amended tax return Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. How to file an amended tax return Do not include Conservation Reserve Program payments exempt from self-employment tax. How to file an amended tax return If the business is an S corporation, skip to line 11 4. How to file an amended tax return   5. How to file an amended tax return Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form 1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A; plus any other income allocable to the profitable businesses. How to file an amended tax return Do not include Conservation Reserve Program payments exempt from self-employment tax. How to file an amended tax return See the Instructions for Schedule SE (Form 1040). How to file an amended tax return Do not include any net losses shown on these schedules. How to file an amended tax return 5. How to file an amended tax return   6. How to file an amended tax return Divide line 4 by line 5 6. How to file an amended tax return   7. How to file an amended tax return Multiply Form 1040, line 27, by the percentage on line 6 7. How to file an amended tax return   8. How to file an amended tax return Subtract line 7 from line 4 8. How to file an amended tax return   9. How to file an amended tax return Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in which the insurance plan is established 9. How to file an amended tax return   10. How to file an amended tax return Subtract line 9 from line 8 10. How to file an amended tax return   11. How to file an amended tax return Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a more-than-2% shareholder and in which the insurance plan is established 11. How to file an amended tax return   12. How to file an amended tax return Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11 above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11 above 12. How to file an amended tax return   13. How to file an amended tax return Subtract line 12 from line 10 or 11, whichever applies 13. How to file an amended tax return   14. How to file an amended tax return Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. How to file an amended tax return Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). How to file an amended tax return 14. How to file an amended tax return   * If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the business. How to file an amended tax return Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. How to file an amended tax return * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. How to file an amended tax return However, it does not include capital gain income. How to file an amended tax return Chronically ill individual. How to file an amended tax return   A chronically ill individual is a person who has been certified as one of the following. How to file an amended tax return An individual who has been unable, due to loss of functional capacity for at least 90 days, to perform at least two activities of daily living without substantial assistance from another individual. How to file an amended tax return Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. How to file an amended tax return An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. How to file an amended tax return The certification must have been made by a licensed health care practitioner within the previous 12 months. How to file an amended tax return Benefits received. How to file an amended tax return   For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. How to file an amended tax return Other coverage. How to file an amended tax return   You cannot take the deduction for any month you were eligible to participate in any employer (including your spouse's) subsidized health plan at any time during that month, even if you did not actually participate. How to file an amended tax return In addition, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2013, do not use amounts paid for coverage for that month to figure the deduction. How to file an amended tax return   These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. How to file an amended tax return However, any medical insurance payments not deductible on Form 1040, line 29, can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, if you itemize deductions. How to file an amended tax return Effect on itemized deductions. How to file an amended tax return   Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. How to file an amended tax return Effect on self-employment tax. How to file an amended tax return   For tax years beginning before or after 2010, you cannot subtract the self-employed health insurance deduction when figuring net earnings for your self-employment tax from the business under which the insurance plan is established, or considered to be established as discussed earlier. How to file an amended tax return For more information, see Schedule SE (Form 1040). How to file an amended tax return How to figure the deduction. How to file an amended tax return   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. How to file an amended tax return However, if any of the following apply, you must use Worksheet 6-A in this chapter. How to file an amended tax return You had more than one source of income subject to self-employment tax. How to file an amended tax return You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. How to file an amended tax return You are using amounts paid for qualified long-term care insurance to figure the deduction. How to file an amended tax return If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. How to file an amended tax return Health coverage tax credit. How to file an amended tax return   You may be able to take this credit only if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient. How to file an amended tax return Use Form 8885 to figure the amount, if any, of this credit. How to file an amended tax return   When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. How to file an amended tax return Any amounts you included on Form 8885, line 4. How to file an amended tax return Any qualified health insurance premiums you paid to “U. How to file an amended tax return S. How to file an amended tax return Treasury-HCTC. How to file an amended tax return ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. How to file an amended tax return More than one health plan and business. How to file an amended tax return   If you have more than one health plan during the year and each plan is established under a different business, you must use separate worksheets (Worksheet 6-A) to figure each plan's net earnings limit. How to file an amended tax return Include the premium you paid under each plan on line 1 or line 2 of that separate worksheet and your net profit (or wages) from that business on line 4 (or line 11). How to file an amended tax return For a plan that provides long-term care insurance, the total of the amounts entered for each person on line 2 of all worksheets cannot be more than the appropriate limit shown on line 2 for that person. How to file an amended tax return Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. How to file an amended tax return Self-insurance reserve funds. How to file an amended tax return You cannot deduct amounts credited to a reserve set up for self-insurance. How to file an amended tax return This applies even if you cannot get business insurance coverage for certain business risks. How to file an amended tax return However, your actual losses may be deductible. How to file an amended tax return See Publication 547. How to file an amended tax return Loss of earnings. How to file an amended tax return You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. How to file an amended tax return However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. How to file an amended tax return Certain life insurance and annuities. How to file an amended tax return For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. How to file an amended tax return You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. How to file an amended tax return A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. How to file an amended tax return For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. How to file an amended tax return The disallowance applies without regard to whom the policy covers. How to file an amended tax return Partners. How to file an amended tax return If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. How to file an amended tax return You cannot deduct the insurance premiums. How to file an amended tax return Insurance to secure a loan. How to file an amended tax return If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. How to file an amended tax return Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. How to file an amended tax return In the event of death, the proceeds of the policy are generally not taxed as income even if they are used to liquidate the debt. How to file an amended tax return Capitalized Premiums Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. How to file an amended tax return Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. How to file an amended tax return You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. How to file an amended tax return Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. How to file an amended tax return Uniform capitalization rules. How to file an amended tax return   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. How to file an amended tax return Produce real property or tangible personal property. How to file an amended tax return For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. How to file an amended tax return Acquire property for resale. How to file an amended tax return However, these rules do not apply to the following property. How to file an amended tax return Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. How to file an amended tax return Property you produce if you meet either of the following conditions. How to file an amended tax return Your indirect costs of producing the property are $200,000 or less. How to file an amended tax return You use the cash method of accounting and do not account for inventories. How to file an amended tax return More information. How to file an amended tax return   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. How to file an amended tax return When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. How to file an amended tax return Cash method. How to file an amended tax return   If you use the cash method of accounting, you generally deduct insurance premiums in the tax year you actually paid them, even if you incurred them in an earlier year. How to file an amended tax return However, see Prepayment , later. How to file an amended tax return Accrual method. How to file an amended tax return   If you use an accrual method of accounting, you cannot deduct insurance premiums before the tax year in which you incur a liability for them. How to file an amended tax return In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). How to file an amended tax return For more information about the accrual method of accounting, see chapter 1. How to file an amended tax return For information about the exception for recurring items, see Publication 538. How to file an amended tax return Prepayment. How to file an amended tax return   You cannot deduct expenses in advance, even if you pay them in advance. How to file an amended tax return This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. How to file an amended tax return   Expenses such as insurance are generally allocable to a period of time. How to file an amended tax return You can deduct insurance expenses for the year to which they are allocable. How to file an amended tax return Example. How to file an amended tax return In 2013, you signed a 3-year insurance contract. How to file an amended tax return Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. How to file an amended tax return You can deduct in 2014 and 2015 the premium allocable to those years. How to file an amended tax return Dividends received. How to file an amended tax return   If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. How to file an amended tax return For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. How to file an amended tax return Prev  Up  Next   Home   More Online Publications
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Online Ordering for Information Returns and Employer Returns

Online Ordering for Information Returns and Employer Returns

 

Place your order below for information returns and employer products. Your request for products for 2014 will be held until they become available. Please do not reorder these products as they will be automatically shipped and may arrive in multiple shipments.

Specify the quantity needed, by tax year, in the corresponding fill-in space. Quantities are limited to 1,000 each for forms and 25 each for instructions and publications. One copy of the corresponding instruction is automatically included with your order. Some employer forms are printed 2 or 3 to a sheet; order the number of forms needed, not the number of sheets.

File Forms W-2/W-2c and W-3/W-3c electronically by visiting the Social Security Administration's Employer Reporting Instructions and Information website to create and file electronic "fill-in" versions of Forms W-2 and W-3.

Caution: Forms W-2, W-3, 1096, 1097, 1098, 1099, and 5498 Series are non-continuous feed, carbonless, non-laser forms.

Information Returns

Tax Year 2013
Quantity
Tax Year 2014
Quantity
Product Title
Form W-2 Wage and Tax Statement
Form W-3 Transmittal of Wage and Tax Statements
Instruction W-2 & W-3 General Instructions for Forms W-2 and W-3
Form W-2AS American Samoa Wage and Tax Statement
Form W-2G Certain Gambling Winnings
Instruction W-2G & 5754 Instructions for Forms W-2G and 5754
Form W-2GU Guam Wage and Tax Statement
Form W-2VI U.S. Virgin Islands Wage and Tax Statement
Form W-3SS Transmittal of Wage and Tax Statements
Form 1096 Annual Summary and Transmittal of U.S. Information Returns
Form 1097-BTC Bond Tax Credit
Instruction 1097-BTC Instructions for Form 1097-BTC
Form 1098 Mortgage Interest Statement
Instruction 1098 Instructions for Form 1098
Form 1098-C Contributions of Motor Vehicles, Boats, and Airplanes
Instruction 1098-C Instructions for Form 1098-C
Form 1098-E Student Loan Interest Statement
Form 1098-MA Mortgage Assistance Payments
Form 1098-T Tuition Statement
Instruction 1098-E & 1098-T Instructions for Forms 1098-E and 1098-T
Instruction 1099-GENERAL General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Form 1099-A Acquisition or Abandonment of Secured Property
Instruction 1099-A & C Instructions for Forms 1099-A and 1099-C
Form 1099-B Proceeds from Broker and Barter Exchange Transactions
Instruction 1099-B Instructions for Form 1099-B
Form 1099-C Cancellation of Debt
Form 1099-CAP Changes in Corporate Control and Capital Structure
Instruction 1099-CAP Instructions for Form 1099-CAP
Form 1099-DIV Dividends and Distributions
Instruction 1099-DIV Instructions for Form 1099-DIV
Form 1099-G Certain Government Payments
Instruction 1099-G Instructions for Form 1099-G
Form 1099-INT Interest Income
Instruction 1099-INT & OID Instructions for Forms 1099-INT and 1099-OID
Form 1099-K Payment Card and Third Party Network Transactions
Instruction 1099-K Instructions for Form 1099-K
Form 1099-LTC Long Term Care and Accelerated Death Benefits
Instruction 1099-LTC Instructions for Form 1099-LTC
Form 1099-MISC Miscellaneous Income
Instruction 1099-MISC Instructions for Form 1099-MISC
Form 1099-OID Original Issue Discount
Form 1099-PATR Taxable Distributions Received From Cooperatives
Instruction 1099-PATR Instructions for Form 1099-PATR
Form 1099-Q Payments From Qualified Education Programs (Under Sections 529 and 530)
Instruction 1099-Q Instructions for Form 1099-Q
Form 1099-R Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
Instruction 1099-R & 5498 Instructions for Forms 1099-R and 5498
Form 1099-S Proceeds from Real Estate Transactions
Instruction 1099-S Instructions for Form 1099-S
Form 1099-SA Distributions from an HSA, Archer MSA, or Medicare Advantage MSA
Instruction 1099-SA & 5498-SA Instructions for Forms 1099-SA and 5498-SA
Form 5498 IRA Contribution Information
Form 5498-ESA Coverdell ESA Contribution Information
Instruction 5498-ESA Instructions for Form 5498 ESA
Form 5498-SA HSA, Archer MSA, or Medicare Advantage MSA Information

 

Employer Products

Quantity Product Title
Form W-2c Corrected Wage and Tax Statement
Form W-3c Transmittal of Corrected Wage and Tax Statements
Form W-4 Employee's Withholding Allowance Certificate
Form W-4P Withholding Certificate for Pension or Annuity Payments
Form W-4S Request for Federal Income Tax Withholding From Sick Pay
Form W-4(SP) Employee's Withholding Allowance Certificate (Spanish version)
Form W-4V Voluntary Withholding Request
Form 940 Employer's Annual Federal Unemployment (FUTA) Tax Return
Instruction 940 Instructions for Form 940
Form 940 Sch A Multi-State Employer and Credit Reduction Information
Form 941 Employer's QUARTERLY Federal Tax Return
Instruction 941 Instructions for Form 941
Form 941 Sch B Report of Tax Liability for Semiweekly Schedule Depositors
Instruction 941 Sch B Instructions for Schedule B (Form 941)
Form 941 Sch D Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
Instruction 941 Sch D Instructions for Schedule D (Form 941)
Form 941 Sch R Allocation Schedule for Aggregate Form 941 Filers
Form 941-SS Employer's QUARTERLY Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands)
Instruction 941-SS Instructions for Form 941-SS
Form 941-X Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
Instruction 941-X Instructions for Form 941-X
Form 943 Employer's Annual Federal Tax Return for Agricultural Employees
Instruction 943 Instructions for Form 943
Form 943-A Agricultural Employer's Record of Federal Tax Liability
Form 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund
Instruction 943-X Instructions for Form 943-X
Form 944 Employer's ANNUAL Federal Tax Return
Instruction 944 Instructions for Form 944
Form 944-X Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund
Instruction 944-X Instructions for Form 944-X
Form 945 Annual Return of Withheld Federal Income Tax
Instruction 945 Instructions for Form 945
Form 945-A Annual Record of Federal Tax Liability
Form 945-X Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
Instruction 945-X Instructions for Form 945-X
Form 3921 Exercise of an Incentive Stock Option Under Section 422(b)
Form 3922 Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c)
Instruction 3921 & 3922 Instructions for Forms 3921 and 3922
Form 5754 Statement by Person(s) Receiving Gambling Winnings
Publication 15 (Circular E), Employer's Tax Guide
Publication 15-A Employer's Supplemental Tax Guide
Publication 15-B Employer's Tax Guide to Fringe Benefits
Publication 51 (Circular A), Agricultural Employer's Tax Guide
Publication 80 (Circular SS), Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands
Publication 1244 Employee's Daily Record of Tips and Report to Employer
Publication 1494 Tables for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income (Forms 668-W(ACS), 668-W(c)(DO) and 668-W(ICS))

Page Last Reviewed or Updated: 23-Jan-2014

The How To File An Amended Tax Return

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