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When Can You Amend A Tax Return

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When Can You Amend A Tax Return

When can you amend a tax return Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. When can you amend a tax return However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. When can you amend a tax return If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. When can you amend a tax return Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. When can you amend a tax return Also include any state and local general sales taxes paid for a leased motor vehicle. When can you amend a tax return Do not include sales taxes paid on items used in your trade or business. When can you amend a tax return To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. When can you amend a tax return You must keep your actual receipts showing general sales taxes paid to use this method. When can you amend a tax return Refund of general sales taxes. When can you amend a tax return   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. When can you amend a tax return If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. When can you amend a tax return But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. When can you amend a tax return See Recoveries in Pub. When can you amend a tax return 525 for details. When can you amend a tax return Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. When can you amend a tax return You may also be able to add the state and local general sales taxes paid on certain specified items. When can you amend a tax return To figure your state and local general sales tax deduction using the tables, complete the worksheet below. When can you amend a tax return If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. When can you amend a tax return State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. When can you amend a tax return ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. When can you amend a tax return   1. When can you amend a tax return Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. When can you amend a tax return $     Next. When can you amend a tax return If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. When can you amend a tax return Otherwise, go to line 2       2. When can you amend a tax return Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. When can you amend a tax return Enter -0-                   Yes. When can you amend a tax return Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. When can you amend a tax return $       3. When can you amend a tax return Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. When can you amend a tax return Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. When can you amend a tax return Enter your local general sales tax rate, but omit the percentage sign. When can you amend a tax return For example, if your local general sales tax rate was 2. When can you amend a tax return 5%, enter 2. When can you amend a tax return 5. When can you amend a tax return If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. When can you amend a tax return (If you do not know your local general sales tax rate, contact your local government. When can you amend a tax return ) 3. When can you amend a tax return . When can you amend a tax return       4. When can you amend a tax return Did you enter -0- on line 2 above?             No. When can you amend a tax return Skip lines 4 and 5 and go to line 6             Yes. When can you amend a tax return Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. When can you amend a tax return For example, if your state general sales tax rate is 6%, enter 6. When can you amend a tax return 0 4. When can you amend a tax return . When can you amend a tax return       5. When can you amend a tax return Divide line 3 by line 4. When can you amend a tax return Enter the result as a decimal (rounded to at least three places) 5. When can you amend a tax return . When can you amend a tax return       6. When can you amend a tax return Did you enter -0- on line 2 above?             No. When can you amend a tax return Multiply line 2 by line 3   6. When can you amend a tax return $     Yes. When can you amend a tax return Multiply line 1 by line 5. When can you amend a tax return If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. When can you amend a tax return Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. When can you amend a tax return $   8. When can you amend a tax return Deduction for general sales taxes. When can you amend a tax return Add lines 1, 6, and 7. When can you amend a tax return Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. When can you amend a tax return Be sure to enter “ST” on the dotted line to the left of the entry space 8. When can you amend a tax return $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. When can you amend a tax return    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. When can you amend a tax return Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. When can you amend a tax return If married filing separately, do not include your spouse's income. When can you amend a tax return Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. When can you amend a tax return Tax-exempt interest. When can you amend a tax return Veterans' benefits. When can you amend a tax return Nontaxable combat pay. When can you amend a tax return Workers' compensation. When can you amend a tax return Nontaxable part of social security and railroad retirement benefits. When can you amend a tax return Nontaxable part of IRA, pension, or annuity distributions. When can you amend a tax return Do not include rollovers. When can you amend a tax return Public assistance payments. When can you amend a tax return The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. When can you amend a tax return Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. When can you amend a tax return What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. When can you amend a tax return If there is no table for your state, the table amount is considered to be zero. When can you amend a tax return Multiply the table amount for each state you lived in by a fraction. When can you amend a tax return The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). When can you amend a tax return Enter the total of the prorated table amounts for each state on line 1. When can you amend a tax return However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. When can you amend a tax return Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. When can you amend a tax return Example. When can you amend a tax return You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). When can you amend a tax return The table amount for State A is $500. When can you amend a tax return The table amount for State B is $400. When can you amend a tax return You would figure your state general sales tax as follows. When can you amend a tax return State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. When can you amend a tax return Otherwise, complete a separate worksheet for State A and State B. When can you amend a tax return Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. When can you amend a tax return Line 2. When can you amend a tax return   If you checked the “No” box, enter -0- on line 2, and go to line 3. When can you amend a tax return If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. When can you amend a tax return Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. When can you amend a tax return See the line 1 instructions on this page to figure your 2006 income. When can you amend a tax return The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. When can you amend a tax return Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. When can you amend a tax return What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. When can you amend a tax return If there is no table for your locality, the table amount is considered to be zero. When can you amend a tax return Multiply the table amount for each locality you lived in by a fraction. When can you amend a tax return The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). When can you amend a tax return If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. When can you amend a tax return Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. When can you amend a tax return Example. When can you amend a tax return You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). When can you amend a tax return The table amount for Locality 1 is $100. When can you amend a tax return The table amount for Locality 2 is $150. When can you amend a tax return You would figure the amount to enter on line 2 as follows. When can you amend a tax return Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. When can you amend a tax return Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. When can you amend a tax return   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. When can you amend a tax return 25%. When can you amend a tax return Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. When can you amend a tax return 25%. When can you amend a tax return   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. When can you amend a tax return 5%. When can you amend a tax return Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. When can you amend a tax return 5%. When can you amend a tax return   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. When can you amend a tax return 0” on line 3. When can you amend a tax return Your local general sales tax rate of 4. When can you amend a tax return 0% includes the additional 1. When can you amend a tax return 0% Arkansas state sales tax rate for Texarkana and the 1. When can you amend a tax return 5% sales tax rate for Miller County. When can you amend a tax return What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. When can you amend a tax return Multiply each tax rate for the period it was in effect by a fraction. When can you amend a tax return The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). When can you amend a tax return Enter the total of the prorated tax rates on line 3. When can you amend a tax return Example. When can you amend a tax return Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). When can you amend a tax return The rate increased to 1. When can you amend a tax return 75% for the period from October 1 through December 31, 2006 (92 days). When can you amend a tax return You would enter “1. When can you amend a tax return 189” on line 3, figured as follows. When can you amend a tax return January 1 - September 30: 1. When can you amend a tax return 00 x 273/365 = 0. When can you amend a tax return 748   October 1 - December 31: 1. When can you amend a tax return 75 x 92/365 = 0. When can you amend a tax return 441   Total = 1. When can you amend a tax return 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. When can you amend a tax return Each locality did not have the same local general sales tax rate. When can you amend a tax return You lived in Texarkana, AR, or Los Angeles County, CA. When can you amend a tax return   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. When can you amend a tax return The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). When can you amend a tax return Example. When can you amend a tax return You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). When can you amend a tax return The local general sales tax rate for Locality 1 is 1%. When can you amend a tax return The rate for Locality 2 is 1. When can you amend a tax return 75%. When can you amend a tax return You would enter “0. When can you amend a tax return 666” on line 3 for the Locality 1 worksheet and “0. When can you amend a tax return 585” for the Locality 2 worksheet, figured as follows. When can you amend a tax return Locality 1: 1. When can you amend a tax return 00 x 243/365 = 0. When can you amend a tax return 666   Locality 2: 1. When can you amend a tax return 75 x 122/365 = 0. When can you amend a tax return 585   Line 6. When can you amend a tax return   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. When can you amend a tax return If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. When can you amend a tax return Line 7. When can you amend a tax return    Enter on line 7 any state and local general sales taxes paid on the following specified items. When can you amend a tax return If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. When can you amend a tax return A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). When can you amend a tax return Also include any state and local general sales taxes paid for a leased motor vehicle. When can you amend a tax return If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. When can you amend a tax return An aircraft or boat, if the tax rate was the same as the general sales tax rate. When can you amend a tax return A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. When can you amend a tax return Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. When can you amend a tax return You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. When can you amend a tax return Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. When can you amend a tax return The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. When can you amend a tax return In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. When can you amend a tax return   Do not include sales taxes paid on items used in your trade or business. When can you amend a tax return If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. When can you amend a tax return Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Massachusetts Office of the Attorney General

Website: Massachusetts Office of the Attorney General

Address: Massachusetts Office of the Attorney General
Public Inquiry and Assistance Center
One Ashburton Pl., 18th Floor
Boston, MA 02108-1518

Phone Number: 617-727-8400 (Consumer Hotline)

TTY: 617-727-4765

Office of Consumer Affairs and Business Regulation

Website: Office of Consumer Affairs and Business Regulation

Address: Office of Consumer Affairs and Business Regulation
10 Park Plaza, Suite 5170
Boston, MA 02116

Phone Number: 617-973-8700

Toll-free: 1-888-283-3757 (MA, Consumer Hotline)

TTY: 1-800-720-3480

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Regional Consumer Protection Offices

Office of the Attorney General- Central Massachusetts Region

Website: Office of the Attorney General- Central Massachusetts Region

Address: Office of the Attorney General- Central Massachusetts Region
Public Inquiry and Assistance Center
10 Mechanic St.
Suite 301
Worcester, MA 01608

Phone Number: 508-792-7600

TTY: 617-727-4765

Office of the Attorney General- Southern Massachusetts Region

Website: Office of the Attorney General- Southern Massachusetts Region

Address: Office of the Attorney General- Southern Massachusetts Region
Public Inquiry and Assistance Center
105 William St., 1st Floor
New Bedford, MA 02740-6257

Phone Number: 508-990-9700 617-727-8400 (Hotline)

TTY: 617-727-4765

Office of the Attorney General- Western Massachusetts Region

Website: Office of the Attorney General- Western Massachusetts Region

Address: Office of the Attorney General- Western Massachusetts Region
Consumer Protection Division
1350 Main St., 4th Floor
Springfield, MA 01103-1629

Phone Number: 413-784-1240 617-727-8400 (Hotline)

TTY: 617-727-4765

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County Consumer Protection Offices

Springfield Mayors Office of Consumer Information

Website: Springfield Mayors Office of Consumer Information

Address: Springfield Mayors Office of Consumer Information
City Hall, Room 315
36 Court St.
Springfield, MA 01103

Phone Number: 413-787-6437

TTY: 413-787-6154

Norfolk District Attorney's Office

Website: Norfolk District Attorney's Office

Address: Norfolk District Attorney's Office
Consumer Protection Division
45 Shawmut Rd.
Canton, MA 02021

Phone Number: 781-830-4800 ext. 279

TTY: 617-727-0434

Northwestern District Attorneys Office - Franklin County

Website: Northwestern District Attorneys Office - Franklin County

Address: Northwestern District Attorneys Office - Franklin County
Consumer Protection Unit
13 Conway St.
Greenfield, MA 01301

Phone Number: 413-774-3186

Northwestern District Attorneys Office - Hampshire County

Website: Northwestern District Attorneys Office - Hampshire County

Address: Northwestern District Attorneys Office - Hampshire County
Consumer Protection Division
One Gleason Plaza
Northampton, MA 01060

Phone Number: 413-586-9225

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City Consumer Protection Offices

Boston Consumer Affairs and Licensing

Website: Boston Consumer Affairs and Licensing

Address: Boston Consumer Affairs and Licensing
One City Hall Square, Room 817
Boston, MA 02201-2039

Phone Number: 617-635-3834

Cambridge Consumers Council

Website: Cambridge Consumers Council

Address: Cambridge Consumers Council
831 Massachusetts Ave., 1st Floor
Cambridge, MA 02139

Phone Number: 617-349-6150

TTY: 617-349-6112

Newton-Brookline Consumer Office

Website: Newton-Brookline Consumer Office

Address: Newton-Brookline Consumer Office
Newton City Hall
1000 Commonwealth Ave.
Newton Centre, MA 02459

Phone Number: 617-796-1292

TTY: 617-796-1089

Revere Consumer Affairs Office

Website: Revere Consumer Affairs Office

Address: Revere Consumer Affairs Office
281 Broadway
Revere, MA 02151

Phone Number: 781-286-8114

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of Consumer Affairs and Business Regulation

Website: Office of Consumer Affairs and Business Regulation

Address: Office of Consumer Affairs and Business Regulation
Division of Banks
Consumer Assistance Unit

1000 Washington St., 10th Floor
Boston, MA 02118-6400

Phone Number: 617-956-1500

Toll-free: 1-800-495-2265 (MA)

TTY: 617-956-1577

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Division of Insurance

Website: Division of Insurance

Address: Division of Insurance
Consumer Services Section
1000 Washington St., Suite 810
Boston, MA 02118-6200

Phone Number: 617-521-7794

Toll-free: 1-877-563-4467 (MA)

TTY: 617-521-7490

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of the Commonwealth

Website: Office of the Secretary of the Commonwealth

Address: Office of the Secretary of the Commonwealth
Securities Division
One Ashburton Pl., 17th Floor
McCormack Building
Boston, MA 02108

Phone Number: 617-727-3548

Toll-free: 1-800-269-5428 (MA)

TTY: 617-878-3889

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Department of Public Utilities

Website: Department of Public Utilities

Address: Department of Public Utilities
Consumer Division
One South Station, Suite 2
Boston, MA 02110

Phone Number: 617-737-2836

Toll-free: 1-877-886-5066

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The When Can You Amend A Tax Return

When can you amend a tax return 5. When can you amend a tax return   Wages, Salaries, and Other Earnings Table of Contents Reminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. When can you amend a tax return Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Reminder Foreign income. When can you amend a tax return   If you are a U. When can you amend a tax return S. When can you amend a tax return citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. When can you amend a tax return S. When can you amend a tax return law. When can you amend a tax return This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. When can you amend a tax return This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). When can you amend a tax return If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. When can you amend a tax return For details, see Publication 54, Tax Guide for U. When can you amend a tax return S. When can you amend a tax return Citizens and Resident Aliens Abroad. When can you amend a tax return Introduction This chapter discusses compensation received for services as an employee, such as wages, salaries, and fringe benefits. When can you amend a tax return The following topics are included. When can you amend a tax return Bonuses and awards. When can you amend a tax return Special rules for certain employees. When can you amend a tax return Sickness and injury benefits. When can you amend a tax return The chapter explains what income is included in the employee's gross income and what is not included. When can you amend a tax return Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income Employee Compensation This section discusses various types of employee compensation including fringe benefits, retirement plan contributions, stock options, and restricted property. When can you amend a tax return Form W-2. When can you amend a tax return    If you are an employee, you should receive Form W-2 from your employer showing the pay you received for your services. When can you amend a tax return Include your pay on line 7 of Form 1040 or Form 1040A, or on line 1 of Form 1040EZ, even if you do not receive a Form W-2. When can you amend a tax return   If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. When can you amend a tax return These wages must be included on line 7 of Form 1040. When can you amend a tax return See Form 8919 for more information. When can you amend a tax return Childcare providers. When can you amend a tax return    If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. When can you amend a tax return If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. When can you amend a tax return You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. When can you amend a tax return Babysitting. When can you amend a tax return   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. When can you amend a tax return Miscellaneous Compensation This section discusses different types of employee compensation. When can you amend a tax return Advance commissions and other earnings. When can you amend a tax return   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. When can you amend a tax return    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. When can you amend a tax return If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), or you may be able to take a credit for that year. When can you amend a tax return See Repayments in chapter 12. When can you amend a tax return Allowances and reimbursements. When can you amend a tax return    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463. When can you amend a tax return If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. When can you amend a tax return Back pay awards. When can you amend a tax return    Include in income amounts you are awarded in a settlement or judgment for back pay. When can you amend a tax return These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. When can you amend a tax return They should be reported to you by your employer on Form W-2. When can you amend a tax return Bonuses and awards. When can you amend a tax return   Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. When can you amend a tax return These include prizes such as vacation trips for meeting sales goals. When can you amend a tax return If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. When can you amend a tax return However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. When can you amend a tax return Employee achievement award. When can you amend a tax return   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. When can you amend a tax return However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. When can you amend a tax return Your employer can tell you whether your award is a qualified plan award. When can you amend a tax return Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. When can you amend a tax return   However, the exclusion does not apply to the following awards: A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. When can you amend a tax return A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. When can you amend a tax return Example. When can you amend a tax return Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. When can you amend a tax return Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. When can you amend a tax return However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 – $1,600) in his income. When can you amend a tax return Differential wage payments. When can you amend a tax return   This is any payment made to you by an employer for any period during which you are, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages you would have received from the employer during that period. When can you amend a tax return These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. When can you amend a tax return The payments are reported as wages on Form W-2. When can you amend a tax return Government cost-of-living allowances. When can you amend a tax return   Most payments received by U. When can you amend a tax return S. When can you amend a tax return Government civilian employees for working abroad are taxable. When can you amend a tax return However, certain cost-of-living allowances are tax free. When can you amend a tax return Publication 516, U. When can you amend a tax return S. When can you amend a tax return Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. When can you amend a tax return Nonqualified deferred compensation plans. When can you amend a tax return   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. When can you amend a tax return This amount is shown on Form W-2, box 12, using code Y. When can you amend a tax return This amount is not included in your income. When can you amend a tax return   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. When can you amend a tax return This amount is included in your wages shown on Form W-2, box 1. When can you amend a tax return It is also shown on Form W-2, box 12, using code Z. When can you amend a tax return Note received for services. When can you amend a tax return    If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. When can you amend a tax return When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. When can you amend a tax return Do not include that part again in your income. When can you amend a tax return Include the rest of the payment in your income in the year of payment. When can you amend a tax return   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. When can you amend a tax return Severance pay. When can you amend a tax return   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. When can you amend a tax return Accrued leave payment. When can you amend a tax return    If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. When can you amend a tax return   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. When can you amend a tax return You can reduce gross wages by the amount you repaid in the same tax year in which you received it. When can you amend a tax return Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on the return and the wages on your Forms W-2. When can you amend a tax return Outplacement services. When can you amend a tax return   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. When can you amend a tax return    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). When can you amend a tax return Sick pay. When can you amend a tax return   Pay you receive from your employer while you are sick or injured is part of your salary or wages. When can you amend a tax return In addition, you must include in your income sick pay benefits received from any of the following payers: A welfare fund. When can you amend a tax return A state sickness or disability fund. When can you amend a tax return An association of employers or employees. When can you amend a tax return An insurance company, if your employer paid for the plan. When can you amend a tax return However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. When can you amend a tax return For more information, see Publication 525. When can you amend a tax return Social security and Medicare taxes paid by employer. When can you amend a tax return   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. When can you amend a tax return The payment also is treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. When can you amend a tax return However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. When can you amend a tax return Stock appreciation rights. When can you amend a tax return   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. When can you amend a tax return When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. When can you amend a tax return You include the cash payment in your income in the year you use the right. When can you amend a tax return Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. When can you amend a tax return Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. When can you amend a tax return Accounting period. When can you amend a tax return   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. When can you amend a tax return Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. When can you amend a tax return The general rule: benefits are reported for a full calendar year (January 1–December 31). When can you amend a tax return The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. When can you amend a tax return For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. When can you amend a tax return  Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. When can you amend a tax return   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). When can you amend a tax return Form W-2. When can you amend a tax return   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. When can you amend a tax return Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). When can you amend a tax return However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). When can you amend a tax return Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. When can you amend a tax return Benefits you receive from the plan may be taxable, as explained later under Sickness and Injury Benefits . When can you amend a tax return For information on the items covered in this section, other than Long-term care coverage, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. When can you amend a tax return Long-term care coverage. When can you amend a tax return    Contributions by your employer to provide coverage for long-term care services generally are not included in your income. When can you amend a tax return However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. When can you amend a tax return This amount will be reported as wages in box 1 of your Form W-2. When can you amend a tax return   Contributions you make to the plan are discussed in Publication 502, Medical and Dental Expenses. When can you amend a tax return Archer MSA contributions. When can you amend a tax return    Contributions by your employer to your Archer MSA generally are not included in your income. When can you amend a tax return Their total will be reported in box 12 of Form W-2 with code R. When can you amend a tax return You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. When can you amend a tax return File the form with your return. When can you amend a tax return Health flexible spending arrangement (health FSA). When can you amend a tax return   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. When can you amend a tax return Note. When can you amend a tax return Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. When can you amend a tax return The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. When can you amend a tax return For more information, see Notice 2012-40, 2012-26 I. When can you amend a tax return R. When can you amend a tax return B. When can you amend a tax return 1046, available at www. When can you amend a tax return irs. When can you amend a tax return gov/irb/2012-26 IRB/ar09. When can you amend a tax return html. When can you amend a tax return Health reimbursement arrangement (HRA). When can you amend a tax return   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. When can you amend a tax return Health savings accounts (HSA). When can you amend a tax return   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. When can you amend a tax return Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. When can you amend a tax return Contributions made by your employer are not included in your income. When can you amend a tax return Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. When can you amend a tax return Distributions not used for qualified medical expenses are included in your income. When can you amend a tax return See Publication 969 for the requirements of an HSA. When can you amend a tax return   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. When can you amend a tax return The contributions are treated as a distribution of money and are not included in the partner's gross income. When can you amend a tax return Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. When can you amend a tax return In both situations, the partner can deduct the contribution made to the partner's HSA. When can you amend a tax return   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. When can you amend a tax return The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. When can you amend a tax return Qualified HSA funding distribution. When can you amend a tax return   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. When can you amend a tax return See Publication 590 for the requirements for these qualified HSA funding distributions. When can you amend a tax return Failure to maintain eligibility. When can you amend a tax return   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. When can you amend a tax return If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. When can you amend a tax return This income is also subject to an additional 10% tax. When can you amend a tax return Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. When can you amend a tax return See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. When can you amend a tax return Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. When can you amend a tax return They also are included as social security and Medicare wages in boxes 3 and 5. When can you amend a tax return However, they are not included as wages in box 1. When can you amend a tax return To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. When can you amend a tax return File the form with your return. When can you amend a tax return De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. When can you amend a tax return In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. When can you amend a tax return Holiday gifts. When can you amend a tax return   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. When can you amend a tax return However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. When can you amend a tax return Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. When can you amend a tax return For more information, see Publication 970, Tax Benefits for Education. When can you amend a tax return Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. When can you amend a tax return However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. When can you amend a tax return For exceptions, see Entire cost excluded , and Entire cost taxed , later. When can you amend a tax return If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. When can you amend a tax return Also, it is shown separately in box 12 with code C. When can you amend a tax return Group-term life insurance. When can you amend a tax return   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. When can you amend a tax return Permanent benefits. When can you amend a tax return   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. When can you amend a tax return Your employer should be able to tell you the amount to include in your income. When can you amend a tax return Accidental death benefits. When can you amend a tax return   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. When can you amend a tax return Former employer. When can you amend a tax return   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. When can you amend a tax return Also, it is shown separately in box 12 with code C. When can you amend a tax return Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. When can you amend a tax return You must pay these taxes with your income tax return. When can you amend a tax return Include them on line 60, Form 1040, and follow the instructions for line 60. When can you amend a tax return For more information, see the Instructions for Form 1040. When can you amend a tax return Two or more employers. When can you amend a tax return   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. When can you amend a tax return If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. When can you amend a tax return You must figure how much to include in your income. When can you amend a tax return Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. When can you amend a tax return Figuring the taxable cost. When can you amend a tax return   Use the following worksheet to figure the amount to include in your income. When can you amend a tax return     Worksheet 5-1. When can you amend a tax return Figuring the Cost of Group-Term Life Insurance To Include in Income 1. When can you amend a tax return Enter the total amount of your insurance coverage from your employer(s) 1. When can you amend a tax return   2. When can you amend a tax return Limit on exclusion for employer-provided group-term life insurance coverage 2. When can you amend a tax return 50,000 3. When can you amend a tax return Subtract line 2 from line 1 3. When can you amend a tax return   4. When can you amend a tax return Divide line 3 by $1,000. When can you amend a tax return Figure to the nearest tenth 4. When can you amend a tax return   5. When can you amend a tax return Go to Table 5-1. When can you amend a tax return Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. When can you amend a tax return   6. When can you amend a tax return Multiply line 4 by line 5 6. When can you amend a tax return   7. When can you amend a tax return Enter the number of full months of coverage at this cost. When can you amend a tax return 7. When can you amend a tax return   8. When can you amend a tax return Multiply line 6 by line 7 8. When can you amend a tax return   9. When can you amend a tax return Enter the premiums you paid per month 9. When can you amend a tax return       10. When can you amend a tax return Enter the number of months you paid the premiums 10. When can you amend a tax return       11. When can you amend a tax return Multiply line 9 by line 10. When can you amend a tax return 11. When can you amend a tax return   12. When can you amend a tax return Subtract line 11 from line 8. When can you amend a tax return Include this amount in your income as wages 12. When can you amend a tax return      Table 5-1. When can you amend a tax return Cost of $1,000 of Group-Term Life Insurance for One Month Age Cost Under 25 $. When can you amend a tax return 05 25 through 29 . When can you amend a tax return 06 30 through 34 . When can you amend a tax return 08 35 through 39 . When can you amend a tax return 09 40 through 44 . When can you amend a tax return 10 45 through 49 . When can you amend a tax return 15 50 through 54 . When can you amend a tax return 23 55 through 59 . When can you amend a tax return 43 60 through 64 . When can you amend a tax return 66 65 through 69 1. When can you amend a tax return 27 70 and older 2. When can you amend a tax return 06 Example. When can you amend a tax return You are 51 years old and work for employers A and B. When can you amend a tax return Both employers provide group-term life insurance coverage for you for the entire year. When can you amend a tax return Your coverage is $35,000 with employer A and $45,000 with employer B. When can you amend a tax return You pay premiums of $4. When can you amend a tax return 15 a month under the employer B group plan. When can you amend a tax return You figure the amount to include in your income as shown in Worksheet 5-1. When can you amend a tax return Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated, later. When can you amend a tax return Worksheet 5-1. When can you amend a tax return Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated 1. When can you amend a tax return Enter the total amount of your insurance coverage from your employer(s) 1. When can you amend a tax return 80,000 2. When can you amend a tax return Limit on exclusion for employer-provided group-term life insurance coverage 2. When can you amend a tax return 50,000 3. When can you amend a tax return Subtract line 2 from line 1 3. When can you amend a tax return 30,000 4. When can you amend a tax return Divide line 3 by $1,000. When can you amend a tax return Figure to the nearest tenth 4. When can you amend a tax return 30. When can you amend a tax return 0 5. When can you amend a tax return Go to Table 5-1. When can you amend a tax return Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. When can you amend a tax return . When can you amend a tax return 23 6. When can you amend a tax return Multiply line 4 by line 5 6. When can you amend a tax return 6. When can you amend a tax return 90 7. When can you amend a tax return Enter the number of full months of coverage at this cost. When can you amend a tax return 7. When can you amend a tax return 12 8. When can you amend a tax return Multiply line 6 by line 7 8. When can you amend a tax return 82. When can you amend a tax return 80 9. When can you amend a tax return Enter the premiums you paid per month 9. When can you amend a tax return 4. When can you amend a tax return 15     10. When can you amend a tax return Enter the number of months you paid the premiums 10. When can you amend a tax return 12     11. When can you amend a tax return Multiply line 9 by line 10. When can you amend a tax return 11. When can you amend a tax return 49. When can you amend a tax return 80 12. When can you amend a tax return Subtract line 11 from line 8. When can you amend a tax return Include this amount in your income as wages 12. When can you amend a tax return 33. When can you amend a tax return 00 Entire cost excluded. When can you amend a tax return   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. When can you amend a tax return You are permanently and totally disabled and have ended your employment. When can you amend a tax return Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. When can you amend a tax return A charitable organization (defined in chapter 24) to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. When can you amend a tax return (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. When can you amend a tax return ) The plan existed on January 1, 1984, and You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. When can you amend a tax return Entire cost taxed. When can you amend a tax return   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply: The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. When can you amend a tax return You are a key employee and your employer's plan discriminates in favor of key employees. When can you amend a tax return Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. When can you amend a tax return Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. When can you amend a tax return You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. When can you amend a tax return Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. When can you amend a tax return A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. When can you amend a tax return Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. When can you amend a tax return However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. When can you amend a tax return Exclusion limit. When can you amend a tax return   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. When can you amend a tax return   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. When can you amend a tax return   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. When can you amend a tax return   If the benefits have a value that is more than these limits, the excess must be included in your income. When can you amend a tax return You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. When can you amend a tax return Commuter highway vehicle. When can you amend a tax return   This is a highway vehicle that seats at least six adults (not including the driver). When can you amend a tax return At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). When can you amend a tax return Transit pass. When can you amend a tax return   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. When can you amend a tax return Qualified parking. When can you amend a tax return   This is parking provided to an employee at or near the employer's place of business. When can you amend a tax return It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. When can you amend a tax return It does not include parking at or near the employee's home. When can you amend a tax return Qualified bicycle commuting. When can you amend a tax return   This is reimbursement based on the number of qualified bicycle commuting months for the year. When can you amend a tax return A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. When can you amend a tax return The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. When can you amend a tax return Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. When can you amend a tax return (Your employer can tell you whether your retirement plan is qualified. When can you amend a tax return ) However, the cost of life insurance coverage included in the plan may have to be included. When can you amend a tax return See Group-Term Life Insurance , earlier, under Fringe Benefits. When can you amend a tax return If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. When can you amend a tax return However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. When can you amend a tax return For information on distributions from retirement plans, see Publication 575, Pension and Annuity Income (or Publication 721, Tax Guide to U. When can you amend a tax return S. When can you amend a tax return Civil Service Retirement Benefits, if you are a federal employee or retiree). When can you amend a tax return Elective deferrals. When can you amend a tax return   If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. When can you amend a tax return The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. When can you amend a tax return An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. When can you amend a tax return However, it is included in wages subject to social security and Medicare taxes. When can you amend a tax return   Elective deferrals include elective contributions to the following retirement plans. When can you amend a tax return Cash or deferred arrangements (section 401(k) plans). When can you amend a tax return The Thrift Savings Plan for federal employees. When can you amend a tax return Salary reduction simplified employee pension plans (SARSEP). When can you amend a tax return Savings incentive match plans for employees (SIMPLE plans). When can you amend a tax return Tax-sheltered annuity plans (403(b) plans). When can you amend a tax return Section 501(c)(18)(D) plans. When can you amend a tax return Section 457 plans. When can you amend a tax return Qualified automatic contribution arrangements. When can you amend a tax return   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. When can you amend a tax return You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. When can you amend a tax return The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. When can you amend a tax return   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. When can you amend a tax return Overall limit on deferrals. When can you amend a tax return   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3) and (5) above. When can you amend a tax return The limit for SIMPLE plans is $12,000. When can you amend a tax return The limit for section 501(c)(18)(D) plans is the lesser of $7,000 or 25% of your compensation. When can you amend a tax return The limit for section 457 plans is the lesser of your includible compensation or $17,500. When can you amend a tax return Amounts deferred under specific plan limits are part of the overall limit on deferrals. When can you amend a tax return Designated Roth contributions. When can you amend a tax return   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. When can you amend a tax return Designated Roth contributions are treated as elective deferrals, except that they are included in income. When can you amend a tax return Excess deferrals. When can you amend a tax return   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. When can you amend a tax return However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. When can you amend a tax return   If you set aside more than the limit, the excess generally must be included in your income for that year, unless you have an excess deferral of a designated Roth contribution. When can you amend a tax return See Publication 525 for a discussion of the tax treatment of excess deferrals. When can you amend a tax return Catch-up contributions. When can you amend a tax return   You may be allowed catch-up contributions (additional elective deferral) if you are age 50 or older by the end of your tax year. When can you amend a tax return Stock Options If you receive a nonstatutory option to buy or sell stock or other property as payment for your services, you usually will have income when you receive the option, when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option. When can you amend a tax return However, if your option is a statutory stock option, you will not have any income until you sell or exchange your stock. When can you amend a tax return Your employer can tell you which kind of option you hold. When can you amend a tax return For more information, see Publication 525. When can you amend a tax return Restricted Property In most cases, if you receive property for your services, you must include its fair market value in your income in the year you receive the property. When can you amend a tax return However, if you receive stock or other property that has certain restrictions that affect its value, you do not include the value of the property in your income until it has substantially vested. When can you amend a tax return (You can choose to include the value of the property in your income in the year it is transferred to you. When can you amend a tax return ) For more information, see Restricted Property in Publication 525. When can you amend a tax return Dividends received on restricted stock. When can you amend a tax return   Dividends you receive on restricted stock are treated as compensation and not as dividend income. When can you amend a tax return Your employer should include these payments on your Form W-2. When can you amend a tax return Stock you chose to include in income. When can you amend a tax return   Dividends you receive on restricted stock you chose to include in your income in the year transferred are treated the same as any other dividends. When can you amend a tax return Report them on your return as dividends. When can you amend a tax return For a discussion of dividends, see chapter 8. When can you amend a tax return    For information on how to treat dividends reported on both your Form W-2 and Form 1099-DIV, see Dividends received on restricted stock in Publication 525. When can you amend a tax return Special Rules for Certain Employees This section deals with special rules for people in certain types of employment: members of the clergy, members of religious orders, people working for foreign employers, military personnel, and volunteers. When can you amend a tax return Clergy Generally, if you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. When can you amend a tax return , in addition to your salary. When can you amend a tax return If the offering is made to the religious institution, it is not taxable to you. When can you amend a tax return If you are a member of a religious organization and you give your outside earnings to the religious organization, you still must include the earnings in your income. When can you amend a tax return However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. When can you amend a tax return See chapter 24. When can you amend a tax return Pension. When can you amend a tax return    A pension or retirement pay for a member of the clergy usually is treated as any other pension or annuity. When can you amend a tax return It must be reported on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. When can you amend a tax return Housing. When can you amend a tax return    Special rules for housing apply to members of the clergy. When can you amend a tax return Under these rules, you do not include in your income the rental value of a home (including utilities) or a designated housing allowance provided to you as part of your pay. When can you amend a tax return However, the exclusion cannot be more than the reasonable pay for your service. When can you amend a tax return If you pay for the utilities, you can exclude any allowance designated for utility cost, up to your actual cost. When can you amend a tax return The home or allowance must be provided as compensation for your services as an ordained, licensed, or commissioned minister. When can you amend a tax return However, you must include the rental value of the home or the housing allowance as earnings from self-employment on Schedule SE (Form 1040) if you are subject to the self-employment tax. When can you amend a tax return For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. When can you amend a tax return Members of Religious Orders If you are a member of a religious order who has taken a vow of poverty, how you treat earnings that you renounce and turn over to the order depends on whether your services are performed for the order. When can you amend a tax return Services performed for the order. When can you amend a tax return   If you are performing the services as an agent of the order in the exercise of duties required by the order, do not include in your income the amounts turned over to the order. When can you amend a tax return   If your order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to be performing the services as an agent of the order. When can you amend a tax return Any wages you earn as an agent of an order that you turn over to the order are not included in your income. When can you amend a tax return Example. When can you amend a tax return You are a member of a church order and have taken a vow of poverty. When can you amend a tax return You renounce any claims to your earnings and turn over to the order any salaries or wages you earn. When can you amend a tax return You are a registered nurse, so your order assigns you to work in a hospital that is an associated institution of the church. When can you amend a tax return However, you remain under the general direction and control of the order. When can you amend a tax return You are considered to be an agent of the order and any wages you earn at the hospital that you turn over to your order are not included in your income. When can you amend a tax return Services performed outside the order. When can you amend a tax return   If you are directed to work outside the order, your services are not an exercise of duties required by the order unless they meet both of the following requirements: They are the kind of services that are ordinarily the duties of members of the order. When can you amend a tax return They are part of the duties that you must exercise for, or on behalf of, the religious order as its agent. When can you amend a tax return If you are an employee of a third party, the services you perform for the third party will not be considered directed or required of you by the order. When can you amend a tax return Amounts you receive for these services are included in your income, even if you have taken a vow of poverty. When can you amend a tax return Example. When can you amend a tax return Mark Brown is a member of a religious order and has taken a vow of poverty. When can you amend a tax return He renounces all claims to his earnings and turns over his earnings to the order. When can you amend a tax return Mark is a schoolteacher. When can you amend a tax return He was instructed by the superiors of the order to get a job with a private tax-exempt school. When can you amend a tax return Mark became an employee of the school, and, at his request, the school made the salary payments directly to the order. When can you amend a tax return Because Mark is an employee of the school, he is performing services for the school rather than as an agent of the order. When can you amend a tax return The wages Mark earns working for the school are included in his income. When can you amend a tax return Foreign Employer Special rules apply if you work for a foreign employer. When can you amend a tax return U. When can you amend a tax return S. When can you amend a tax return citizen. When can you amend a tax return   If you are a U. When can you amend a tax return S. When can you amend a tax return citizen who works in the United States for a foreign government, an international organization, a foreign embassy, or any foreign employer, you must include your salary in your income. When can you amend a tax return Social security and Medicare taxes. When can you amend a tax return   You are exempt from social security and Medicare employee taxes if you are employed in the United States by an international organization or a foreign government. When can you amend a tax return However, you must pay self-employment tax on your earnings from services performed in the United States, even though you are not self-employed. When can you amend a tax return This rule also applies if you are an employee of a qualifying wholly owned instrumentality of a foreign government. When can you amend a tax return Employees of international organizations or foreign governments. When can you amend a tax return   Your compensation for official services to an international organization is exempt from federal income tax if you are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). When can you amend a tax return   Your compensation for official services to a foreign government is exempt from federal income tax if all of the following are true. When can you amend a tax return You are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). When can you amend a tax return Your work is like the work done by employees of the United States in foreign countries. When can you amend a tax return The foreign government gives an equal exemption to employees of the United States in its country. When can you amend a tax return Waiver of alien status. When can you amend a tax return   If you are an alien who works for a foreign government or international organization and you file a waiver under section 247(b) of the Immigration and Nationality Act to keep your immigrant status, different rules may apply. When can you amend a tax return See Foreign Employer in Publication 525. When can you amend a tax return Employment abroad. When can you amend a tax return   For information on the tax treatment of income earned abroad, see Publication 54. When can you amend a tax return Military Payments you receive as a member of a military service generally are taxed as wages except for retirement pay, which is taxed as a pension. When can you amend a tax return Allowances generally are not taxed. When can you amend a tax return For more information on the tax treatment of military allowances and benefits, see Publication 3, Armed Forces' Tax Guide. When can you amend a tax return Differential wage payments. When can you amend a tax return   Any payments made to you by an employer during the time you are performing service in the uniformed services are treated as compensation. When can you amend a tax return These wages are subject to income tax withholding and are reported on a Form W-2. When can you amend a tax return See the discussion under Miscellaneous Compensation , earlier. When can you amend a tax return Military retirement pay. When can you amend a tax return   If your retirement pay is based on age or length of service, it is taxable and must be included in your income as a pension on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. When can you amend a tax return Do not include in your income the amount of any reduction in retirement or retainer pay to provide a survivor annuity for your spouse or children under the Retired Serviceman's Family Protection Plan or the Survivor Benefit Plan. When can you amend a tax return   For more detailed discussion of survivor annuities, see chapter 10. When can you amend a tax return Disability. When can you amend a tax return   If you are retired on disability, see Military and Government Disability Pensions under Sickness and Injury Benefits, later. When can you amend a tax return Veterans' benefits. When can you amend a tax return   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the Department of Veterans Affairs (VA). When can you amend a tax return The following amounts paid to veterans or their families are not taxable. When can you amend a tax return Education, training, and subsistence allowances. When can you amend a tax return Disability compensation and pension payments for disabilities paid either to veterans or their families. When can you amend a tax return Grants for homes designed for wheelchair living. When can you amend a tax return Grants for motor vehicles for veterans who lost their sight or the use of their limbs. When can you amend a tax return Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death. When can you amend a tax return Interest on insurance dividends you leave on deposit with the VA. When can you amend a tax return Benefits under a dependent-care assistance program. When can you amend a tax return The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001. When can you amend a tax return Payments made under the compensated work therapy program. When can you amend a tax return Any bonus payment by a state or political subdivision because of service in a combat zone. When can you amend a tax return Volunteers The tax treatment of amounts you receive as a volunteer worker for the Peace Corps or similar agency is covered in the following discussions. When can you amend a tax return Peace Corps. When can you amend a tax return   Living allowances you receive as a Peace Corps volunteer or volunteer leader for housing, utilities, household supplies, food, and clothing are exempt from tax. When can you amend a tax return Taxable allowances. When can you amend a tax return   The following allowances must be included in your income and reported as wages: Allowances paid to your spouse and minor children while you are a volunteer leader training in the United States. When can you amend a tax return Living allowances designated by the Director of the Peace Corps as basic compensation. When can you amend a tax return These are allowances for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. When can you amend a tax return Leave allowances. When can you amend a tax return Readjustment allowances or termination payments. When can you amend a tax return These are considered received by you when credited to your account. When can you amend a tax return Example. When can you amend a tax return Gary Carpenter, a Peace Corps volunteer, gets $175 a month as a readjustment allowance during his period of service, to be paid to him in a lump sum at the end of his tour of duty. When can you amend a tax return Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. When can you amend a tax return Volunteers in Service to America (VISTA). When can you amend a tax return   If you are a VISTA volunteer, you must include meal and lodging allowances paid to you in your income as wages. When can you amend a tax return National Senior Services Corps programs. When can you amend a tax return   Do not include in your income amounts you receive for supportive services or reimbursements for out-of-pocket expenses from the following programs. When can you amend a tax return Retired Senior Volunteer Program (RSVP). When can you amend a tax return Foster Grandparent Program. When can you amend a tax return Senior Companion Program. When can you amend a tax return Service Corps of Retired Executives (SCORE). When can you amend a tax return   If you receive amounts for supportive services or reimbursements for out-of-pocket expenses from SCORE, do not include these amounts in income. When can you amend a tax return Volunteer tax counseling. When can you amend a tax return   Do not include in your income any reimbursements you receive for transportation, meals, and other expenses you have in training for, or actually providing, volunteer federal income tax counseling for the elderly (TCE). When can you amend a tax return   You can deduct as a charitable contribution your unreimbursed out-of-pocket expenses in taking part in the volunteer income tax assistance (VITA) program. When can you amend a tax return See chapter 24. When can you amend a tax return Sickness and Injury Benefits This section discusses sickness and injury benefits including disability pensions, long-term care insurance contracts, workers' compensation, and other benefits. When can you amend a tax return In most cases, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. When can you amend a tax return If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. When can you amend a tax return However, certain payments may not be taxable to you. When can you amend a tax return Your employer should be able to give you specific details about your pension plan and tell you the amount you paid for your disability pension. When can you amend a tax return In addition to disability pensions and annuities, you may be receiving other payments for sickness and injury. When can you amend a tax return Do not report as income any amounts paid to reimburse you for medical expenses you incurred after the plan was established. When can you amend a tax return Cost paid by you. When can you amend a tax return   If you pay the entire cost of a health or accident insurance plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. When can you amend a tax return If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. When can you amend a tax return See Reimbursement in a later year in chapter 21. When can you amend a tax return Cafeteria plans. When can you amend a tax return   In most cases, if you are covered by an accident or health insurance plan through a cafeteria plan, and the amount of the insurance premiums was not included in your income, you are not considered to have paid the premiums and you must include any benefits you receive in your income. When can you amend a tax return If the amount of the premiums was included in your income, you are considered to have paid the premiums, and any benefits you receive are not taxable. When can you amend a tax return Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. When can you amend a tax return You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A, until you reach minimum retirement age. When can you amend a tax return Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. When can you amend a tax return You may be entitled to a tax credit if you were permanently and totally disabled when you retired. When can you amend a tax return For information on this credit and the definition of permanent and total disability, see chapter 33. When can you amend a tax return Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. When can you amend a tax return Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. When can you amend a tax return The rules for reporting pensions are explained in How To Report in chapter 10. When can you amend a tax return For information on disability payments from a governmental program provided as a substitute for unemployment compensation, see chapter 12. When can you amend a tax return Retirement and profit-sharing plans. When can you amend a tax return   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. When can you amend a tax return The payments must be reported as a pension or annuity. When can you amend a tax return For more information on pensions, see chapter 10. When can you amend a tax return Accrued leave payment. When can you amend a tax return   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. When can you amend a tax return The payment is not a disability payment. When can you amend a tax return Include it in your income in the tax year you receive it. When can you amend a tax return Military and Government Disability Pensions Certain military and government disability pensions are not taxable. When can you amend a tax return Service-connected disability. When can you amend a tax return   You may be able to exclude from income amounts you receive as a pension, annuity, or similar allowance for personal injury or sickness resulting from active service in one of the following government services. When can you amend a tax return The armed forces of any country. When can you amend a tax return The National Oceanic and Atmospheric Administration. When can you amend a tax return The Public Health Service. When can you amend a tax return The Foreign Service. When can you amend a tax return Conditions for exclusion. When can you amend a tax return   Do not include the disability payments in your income if any of the following conditions apply. When can you amend a tax return You were entitled to receive a disability payment before September 25, 1975. When can you amend a tax return You were a member of a listed government service or its reserve component, or were under a binding written commitment to become a member, on September 24, 1975. When can you amend a tax return You receive the disability payments for a combat-related injury. When can you amend a tax return This is a personal injury or sickness that Results directly from armed conflict, Takes place while you are engaged in extra-hazardous service, Takes place under conditions simulating war, including training exercises such as maneuvers, or Is caused by an instrumentality of war. When can you amend a tax return You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it. When can you amend a tax return Your exclusion under this condition is equal to the amount you would be entitled to receive from the VA. When can you amend a tax return Pension based on years of service. When can you amend a tax return   If you receive a disability pension based on years of service, in most cases you must include it in your income. When can you amend a tax return However, if the pension qualifies for the exclusion for a service-connected disability (discussed earlier), do not include in income the part of your pension that you would have received if the pension had been based on a percentage of disability. When can you amend a tax return You must include the rest of your pension in your income. When can you amend a tax return Retroactive VA determination. When can you amend a tax return   If you retire from the armed services based on years of service and are later given a retroactive service-connected disability rating by the VA, your retirement pay for the retroactive period is excluded from income up to the amount of VA disability benefits you would have been entitled to receive. When can you amend a tax return You can claim a refund of any tax paid on the excludable amount (subject to the statute of limitations) by filing an amended return on Form 1040X for each previous year during the retroactive period. When can you amend a tax return You must include with each Form 1040X a copy of the official VA Determination letter granting the retroactive benefit. When can you amend a tax return The letter must show the amount withheld and the effective date of the benefit. When can you amend a tax return   If you receive a lump-sum disability severance payment and are later awarded VA disability benefits, exclude 100% of the severance benefit from your income. When can you amend a tax return However, you must include in your income any lump-sum readjustment or other nondisability severance payment you received on release from active duty, even if you are later given a retroactive disability rating by the VA. When can you amend a tax return Special statute of limitations. When can you amend a tax return   In most cases, under the statute of limitations a claim for credit or refund must be filed within 3 years from the time a return was filed. When can you amend a tax return However, if you receive a retroactive service-connected disability rating determination, the statute of limitations is extended by a 1-year period beginning on the date of the determination. When can you amend a tax return This 1-year extended period applies to claims for credit or refund filed after June 17, 2008, and does not apply to any tax year that began more than 5 years before the date of the determination. When can you amend a tax return Example. When can you amend a tax return You retired in 2007 and receive a pension based on your years of service. When can you amend a tax return On August 1, 2013, you receive a determination of service-connected disability retroactive to 2007. When can you amend a tax return Generally, you could claim a refund for the taxes paid on your pension for 2010, 2011, and 2012. When can you amend a tax return However, under the special limitation period, you can also file a claim for 2009 as long as you file the claim by August 1, 2014. When can you amend a tax return You cannot file a claim for 2007 and 2008 because those tax years began more than 5 years before the determination. When can you amend a tax return Terrorist attack or military action. When can you amend a tax return   Do not include in your income disability payments you receive for injuries resulting directly from a terrorist or military action. When can you amend a tax return Long-Term Care Insurance Contracts Long-term care insurance contracts in most cases are treated as accident and health insurance contracts. When can you amend a tax return Amounts you receive from them (other than policyholder dividends or premium refunds) in most cases are excludable from income as amounts received for personal injury or sickness. When can you amend a tax return To claim an exclusion for payments made on a per diem or other periodic basis under a long-term care insurance contract, you must file Form 8853 with your return. When can you amend a tax return A long-term care insurance contract is an insurance contract that only provides coverage for qualified long-term care services. When can you amend a tax return The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, 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, and In most cases, 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. When can you amend a tax return Qualified long-term care services. When can you amend a tax return   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance and personal care services, and Required by a chronically ill individual and provided pursuant to a plan of care as prescribed by a licensed health care practitioner. When can you amend a tax return Chronically ill individual. When can you amend a tax return   A chronically ill individual is one who has been certified by a licensed health care practitioner within the previous 12 months as one of the following: An individual who, for at least 90 days, is unable to perform at least two activities of daily living without substantial assistance due to loss of functional capacity. When can you amend a tax return Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. When can you amend a tax return An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. When can you amend a tax return Limit on exclusion. When can you amend a tax return   You generally can exclude from gross income up to $320 a day for 2013. When can you amend a tax return See Limit on exclusion, under Long-Term Care Insurance Contracts, under Sickness and Injury Benefits in Publication 525 for more information. When can you amend a tax return Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. When can you amend a tax return The exemption also applies to your survivors. When can you amend a tax return The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. When can you amend a tax return If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. When can you amend a tax return For more information, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. When can you amend a tax return Return to work. When can you amend a tax return    If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. When can you amend a tax return Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. When can you amend a tax return Railroad sick pay. When can you amend a tax return    Payments you receive as sick pay under the Railroad Unemployment Insurance Act are taxable and you must include them in your income. When can you amend a tax return However, do not include them in your income if they are for an on-the-job injury. When can you amend a tax return   If you received income because of a disability, see Disability Pensions , earlier. When can you amend a tax return Federal Employees' Compensation Act (FECA). When can you amend a tax return   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. When can you amend a tax return However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. When can you amend a tax return Report this income on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040-EZ. When can you amend a tax return Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. When can you amend a tax return    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. When can you amend a tax return For a discussion of the taxability of these benefits, see Social security and equivalent railroad retirement benefits under Other Income, in Publication 525. When can you amend a tax return    You can deduct the amount you spend to buy back sick leave for an earlier year to be eligible for nontaxable FECA benefits for that period. When can you amend a tax return It is a miscellaneous deduction subject to the 2%-of-AGI limit on Schedule A (Form 1040). When can you amend a tax return If you buy back sick leave in the same year you used it, the amount reduces your taxable sick leave pay. When can you amend a tax return Do not deduct it separately. When can you amend a tax return Other compensation. When can you amend a tax return   Many other amounts you receive as compensation for sickness or injury are not taxable. When can you amend a tax return These include the following amounts. When can you amend a tax return Compensatory damages you receive for physical injury or physical sickness, whether paid in a lump sum or in periodic payments. When can you amend a tax return Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. When can you amend a tax return Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. When can you amend a tax return Compensation you receive for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. When can you amend a tax return This compensation must be based only on the injury and not on the period of your absence from work. When can you amend a tax return These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. When can you amend a tax return Reimbursement for medical care. When can you amend a tax return    A reimbursement for medical care is generally not taxable. When can you amend a tax return However, it may reduce your medical expense deduction. When can you amend a tax return For more information, see chapter 21. When can you amend a tax return Prev  Up  Next   Home   More Online Publications