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Wheres My Amended Return

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Wheres My Amended Return

Wheres my amended return Publication 514 - Additional Material Prev  Up  Next   Home   More Online Publications
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Taxpayer Guide to Identity Theft

We know identity theft is a frustrating process for victims. We take this issue very seriously and continue to expand on our robust screening process in order to stop fraudulent returns.

What is identity theft?

Identity theft occurs when someone uses your personal information such as your name, Social Security number (SSN) or other identifying information, without your permission, to commit fraud or other crimes.

How do you know if your tax records have been affected?

Usually, an identity thief uses a legitimate taxpayer’s identity to fraudulently file a tax return and claim a refund. Generally, the identity thief will use a stolen SSN to file a forged tax return and attempt to get a fraudulent refund early in the filing season.

 

You may be unaware that this has happened until you file your return later in the filing season and discover that two returns have been filed using the same SSN.

 

Be alert to possible identity theft if you receive an IRS notice or letter that states that:

  • More than one tax return for you was filed,
  • You have a balance due, refund offset or have had collection actions taken against you for a year you did not file a tax return, or
  • IRS records indicate you received wages from an employer unknown to you.

What to do if your tax records were affected by identity theft?

If you receive a notice from IRS, respond immediately. If you believe someone may have used your SSN fraudulently, please notify IRS immediately by responding to the name and number printed on the notice or letter. You will need to fill out the IRS Identity Theft Affidavit, Form 14039.

 

For victims of identity theft who have previously been in contact with the IRS and have not achieved a resolution, please contact the IRS Identity Protection Specialized Unit, toll-free, at 1-800-908-4490.

How can you protect your tax records?

If your tax records are not currently affected by identity theft, but you believe you may be at risk due to a lost/stolen purse or wallet, questionable credit card activity or credit report, etc., contact the IRS Identity Protection Specialized Unit at 1-800-908-4490.

How can you minimize the chance of becoming a victim?

  • Don’t carry your Social Security card or any document(s) with your SSN on it.
  • Don’t give a business your SSN just because they ask. Give it only when required.
  • Protect your financial information.
  • Check your credit report every 12 months.
  • Secure personal information in your home.
  • Protect your personal computers by using firewalls, anti-spam/virus software, update security patches, and change passwords for Internet accounts.
  • Don’t give personal information over the phone, through the mail or on the Internet unless you have initiated the contact or you are sure you know who you are dealing with.
 

ID Theft Tool Kit

Are you a victim of identity theft?

 

If you receive a notice from the IRS, please call the number on that notice. If not, contact the IRS at 800-908-4490

 

Fill out the IRS Identity Theft Affidavit, Form 14039. (Please write legibly and follow the directions on the back of the form that relate to your specific circumstances.)


Credit Bureaus

 

Equifax
www.equifax.com
1-800-525-6285

 

Experian
www.experian.com
1-888-397-3742

 

TransUnion
www.transunion.com
1-800-680-7289


Other Resources

 

Visit the Federal Trade Commission's Identity Theft page or use the FTC's Complaint Assistant.

 

Visit the Internet Crime Complaint Center (IC3) to learn more about their internet crime prevention tips.


Report Suspicious Emails

 

Report suspicious online or emailed phishing scams to:
phishing@irs.gov.

 

For phishing scams by phone, fax or mail, call:
1-800-366-4484.


For More Information

 

The IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

Page Last Reviewed or Updated: 30-Jan-2014

The Wheres My Amended Return

Wheres my amended return 2. Wheres my amended return   Accounting Periods and Methods Table of Contents Introduction Useful Items - You may want to see: Accounting Periods Accounting MethodsCash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Introduction You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. Wheres my amended return Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. Wheres my amended return Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. Wheres my amended return Accounting Periods When preparing a statement of income and expenses (generally your income tax return), you must use your books and records for a specific interval of time called an accounting period. Wheres my amended return The annual accounting period for your income tax return is called a tax year. Wheres my amended return You can use one of the following tax years. Wheres my amended return A calendar tax year. Wheres my amended return A fiscal tax year. Wheres my amended return Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. Wheres my amended return A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. Wheres my amended return Calendar tax year. Wheres my amended return   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. Wheres my amended return   You must adopt the calendar tax year if any of the following apply. Wheres my amended return You do not keep books. Wheres my amended return You have no annual accounting period. Wheres my amended return Your present tax year does not qualify as a fiscal year. Wheres my amended return Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. Wheres my amended return   If you filed your first income tax return using the calendar tax year and you later begin business as a sole proprietor, you must continue to use the calendar tax year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. Wheres my amended return For more information, see Change in tax year, later. Wheres my amended return   If you adopt the calendar tax year, you must maintain your books and records and report your income and expenses for the period from January 1 through December 31 of each year. Wheres my amended return Fiscal tax year. Wheres my amended return   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. Wheres my amended return A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. Wheres my amended return   If you adopt a fiscal tax year, you must maintain your books and records and report your income and expenses using the same tax year. Wheres my amended return   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. Wheres my amended return Change in tax year. Wheres my amended return   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. Wheres my amended return See the Instructions for Form 1128 for exceptions. Wheres my amended return If you qualify for an automatic approval request, a user fee is not required. Wheres my amended return If you do not qualify for automatic approval, a ruling must be requested. Wheres my amended return See the instructions for Form 1128 for information about user fees if you are requesting a ruling. Wheres my amended return Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. Wheres my amended return Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. Wheres my amended return You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. Wheres my amended return After that, if you want to change your accounting method, you must generally get IRS approval. Wheres my amended return See Change in Accounting Method, later. Wheres my amended return Kinds of methods. Wheres my amended return   Generally, you can use any of the following accounting methods. Wheres my amended return Cash method. Wheres my amended return An accrual method. Wheres my amended return Special methods of accounting for certain items of income and expenses. Wheres my amended return Combination method using elements of two or more of the above. Wheres my amended return You must use the same accounting method to figure your taxable income and to keep your books. Wheres my amended return Also, you must use an accounting method that clearly shows your income. Wheres my amended return Business and personal items. Wheres my amended return   You can account for business and personal items under different accounting methods. Wheres my amended return For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. Wheres my amended return Two or more businesses. Wheres my amended return   If you have two or more separate and distinct businesses, you can use a different accounting method for each if the method clearly reflects the income of each business. Wheres my amended return They are separate and distinct only if you maintain complete and separate books and records for each business. Wheres my amended return Cash Method Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. Wheres my amended return However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. Wheres my amended return For more information, see Inventories, later. Wheres my amended return Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. Wheres my amended return If you receive property or services, you must include their fair market value in income. Wheres my amended return Example. Wheres my amended return On December 30, 2012, Mrs. Wheres my amended return Sycamore sent you a check for interior decorating services you provided to her. Wheres my amended return You received the check on January 2, 2013. Wheres my amended return You must include the amount of the check in income for 2013. Wheres my amended return Constructive receipt. Wheres my amended return   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. Wheres my amended return You do not need to have possession of it. Wheres my amended return If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. Wheres my amended return Example. Wheres my amended return Interest is credited to your bank account in December 2013. Wheres my amended return You do not withdraw it or enter it into your passbook until 2014. Wheres my amended return You must include it in your gross income for 2013. Wheres my amended return Delaying receipt of income. Wheres my amended return   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. Wheres my amended return You must report the income in the year the property is received or made available to you without restriction. Wheres my amended return Example. Wheres my amended return Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. Wheres my amended return She was told in December that her payment was available. Wheres my amended return At her request, she was not paid until January 2014. Wheres my amended return She must include this payment in her 2013 income because it was constructively received in 2013. Wheres my amended return Checks. Wheres my amended return   Receipt of a valid check by the end of the tax year is constructive receipt of income in that year, even if you cannot cash or deposit the check until the following year. Wheres my amended return Example. Wheres my amended return Dr. Wheres my amended return Redd received a check for $500 on December 31, 2013, from a patient. Wheres my amended return She could not deposit the check in her business account until January 2, 2014. Wheres my amended return She must include this fee in her income for 2013. Wheres my amended return Debts paid by another person or canceled. Wheres my amended return   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. Wheres my amended return If you receive income in this way, you constructively receive the income when the debt is canceled or paid. Wheres my amended return For more information, see Canceled Debt under Kinds of Income in chapter 5. Wheres my amended return Repayment of income. Wheres my amended return   If you include an amount in income and in a later year you have to repay all or part of it, you can usually deduct the repayment in the year in which you make it. Wheres my amended return If the amount you repay is over $3,000, a special rule applies. Wheres my amended return For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. Wheres my amended return Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. Wheres my amended return This includes business expenses for which you contest liability. Wheres my amended return However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. Wheres my amended return Expenses paid in advance. Wheres my amended return   You can deduct an expense you pay in advance only in the year to which it applies. Wheres my amended return Example. Wheres my amended return You are a calendar year taxpayer and you pay $1,000 in 2013 for a business insurance policy effective for one year, beginning July 1. Wheres my amended return You can deduct $500 in 2013 and $500 in 2014. Wheres my amended return Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. Wheres my amended return The purpose of an accrual method of accounting is to match income and expenses in the correct year. Wheres my amended return Income—General Rule Under an accrual method, you generally include an amount in your gross income for the tax year in which all events that fix your right to receive the income have occurred and you can determine the amount with reasonable accuracy. Wheres my amended return Example. Wheres my amended return You are a calendar year accrual method taxpayer. Wheres my amended return You sold a computer on December 28, 2013. Wheres my amended return You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. Wheres my amended return You must include the amount received for the computer in your 2013 income. Wheres my amended return Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. Wheres my amended return Estimated income. Wheres my amended return   If you include a reasonably estimated amount in gross income, and later determine the exact amount is different, take the difference into account in the tax year in which you make the determination. Wheres my amended return Change in payment schedule for services. Wheres my amended return   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a lower rate until you complete the services and then receive the difference. Wheres my amended return Advance payments for services. Wheres my amended return   Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. Wheres my amended return However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. Wheres my amended return However, you cannot postpone including any payment beyond that tax year. Wheres my amended return   For more information, see Advance Payment for Services under Accrual Method in Publication 538. Wheres my amended return That publication also explains special rules for reporting the following types of income. Wheres my amended return Advance payments for service agreements. Wheres my amended return Prepaid rent. Wheres my amended return Advance payments for sales. Wheres my amended return   Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods you hold primarily for sale to your customers in the ordinary course of your business. Wheres my amended return If the advance payments are for contracts involving both the sale and service of goods, it may be necessary to treat them as two agreements. Wheres my amended return An agreement includes a gift certificate that can be redeemed for goods. Wheres my amended return Treat amounts that are due and payable as amounts you received. Wheres my amended return   You generally include an advance payment in income for the tax year in which you receive it. Wheres my amended return However, you can use an alternative method. Wheres my amended return For information about the alternative method, see Publication 538. Wheres my amended return Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. Wheres my amended return The all-events test has been met. Wheres my amended return The test has been met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. Wheres my amended return Economic performance has occurred. Wheres my amended return Economic performance. Wheres my amended return   You generally cannot deduct or capitalize a business expense until economic performance occurs. Wheres my amended return If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. Wheres my amended return If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. Wheres my amended return An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. Wheres my amended return For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. Wheres my amended return Example. Wheres my amended return You are a calendar year taxpayer and use an accrual method of accounting. Wheres my amended return You buy office supplies in December 2013. Wheres my amended return You receive the supplies and the bill in December, but you pay the bill in January 2014. Wheres my amended return You can deduct the expense in 2013 because all events that fix the fact of liability have occurred, the amount of the liability could be reasonably determined, and economic performance occurred in that year. Wheres my amended return Your office supplies may qualify as a recurring expense. Wheres my amended return In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). Wheres my amended return Keeping inventories. Wheres my amended return   When the production, purchase, or sale of merchandise is an income-producing factor in your business, you must generally take inventories into account at the beginning and the end of your tax year. Wheres my amended return If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. Wheres my amended return For more information, see Inventories , later. Wheres my amended return Special rule for related persons. Wheres my amended return   You cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until you make the payment and the corresponding amount is includible in the related person's gross income. Wheres my amended return Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. Wheres my amended return If a deduction is not allowed under this rule, the rule will continue to apply even if your relationship with the person ends before the expense or interest is includible in the gross income of that person. Wheres my amended return   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Wheres my amended return For a list of other related persons, see section 267 of the Internal Revenue Code. Wheres my amended return Combination Method You can generally use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. Wheres my amended return However, the following restrictions apply. Wheres my amended return If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. Wheres my amended return (See, however, Inventories, later. Wheres my amended return ) You can use the cash method for all other items of income and expenses. Wheres my amended return If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. Wheres my amended return If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. Wheres my amended return If you use a combination method that includes the cash method, treat that combination method as the cash method. Wheres my amended return Inventories Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. Wheres my amended return However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. Wheres my amended return These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). Wheres my amended return A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Wheres my amended return A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Wheres my amended return Qualifying taxpayer. Wheres my amended return   You are a qualifying taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 17, 1998, is $1 million or less. Wheres my amended return (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing by 3. Wheres my amended return ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. Wheres my amended return Qualifying small business taxpayer. Wheres my amended return   You are a qualifying small business taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 31, 2000, is more than $1 million but not more than $10 million. Wheres my amended return (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. Wheres my amended return ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. Wheres my amended return Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). Wheres my amended return Business not owned or not in existence for 3 years. Wheres my amended return   If you did not own your business for all of the 3-tax-year period used in figuring your average annual gross receipts, include the period of any predecessor. Wheres my amended return If your business has not been in existence for the 3-tax-year period, base your average on the period it has existed including any short tax years, annualizing the short tax year's gross receipts. Wheres my amended return Materials and supplies that are not incidental. Wheres my amended return   If you account for inventoriable items as materials and supplies that are not incidental, you will deduct the cost of the items you would otherwise include in inventory in the year you sell the items, or the year you pay for them, whichever is later. Wheres my amended return If you are a producer, you can use any reasonable method to estimate the raw material in your work in process and finished goods on hand at the end of the year to determine the raw material used to produce finished goods that were sold during the year. Wheres my amended return Changing accounting method. Wheres my amended return   If you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies, you must file Form 3115, Application for Change in Accounting Method. Wheres my amended return See Change in Accounting Method, later. Wheres my amended return More information. Wheres my amended return    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. Wheres my amended return For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. Wheres my amended return Items included in inventory. Wheres my amended return   If you are required to account for inventories, include the following items when accounting for your inventory. Wheres my amended return Merchandise or stock in trade. Wheres my amended return Raw materials. Wheres my amended return Work in process. Wheres my amended return Finished products. Wheres my amended return Supplies that physically become a part of the item intended for sale. Wheres my amended return Valuing inventory. Wheres my amended return   You must value your inventory at the beginning and end of each tax year to determine your cost of goods sold (Schedule C, line 42). Wheres my amended return To determine the value of your inventory, you need a method for identifying the items in your inventory and a method for valuing these items. Wheres my amended return   Inventory valuation rules cannot be the same for all kinds of businesses. Wheres my amended return The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. Wheres my amended return Your inventory practices must be consistent from year to year. Wheres my amended return More information. Wheres my amended return   For more information about inventories, see Publication 538. Wheres my amended return Uniform Capitalization Rules Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for production or resale activities. Wheres my amended return Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Wheres my amended return You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Wheres my amended return Activities subject to the uniform capitalization rules. Wheres my amended return   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Wheres my amended return Produce real or tangible personal property. Wheres my amended return For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Wheres my amended return Acquire property for resale. Wheres my amended return Exceptions. Wheres my amended return   These rules do not apply to the following property. Wheres my amended return Personal property you acquire for resale if your average annual gross receipts are $10 million or less. Wheres my amended return Property you produce if you meet either of the following conditions. Wheres my amended return Your indirect costs of producing the property are $200,000 or less. Wheres my amended return You use the cash method of accounting and do not account for inventories. Wheres my amended return For more information, see Inventories, earlier. Wheres my amended return Special Methods There are special methods of accounting for certain items of income or expense. Wheres my amended return These include the following. Wheres my amended return Amortization, discussed in chapter 8 of Publication 535, Business Expenses. Wheres my amended return Bad debts, discussed in chapter 10 of Publication 535. Wheres my amended return Depletion, discussed in chapter 9 of Publication 535. Wheres my amended return Depreciation, discussed in Publication 946, How To Depreciate Property. Wheres my amended return Installment sales, discussed in Publication 537, Installment Sales. Wheres my amended return Change in Accounting Method Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. Wheres my amended return A change in your accounting method includes a change in: Your overall method, such as from cash to an accrual method, and Your treatment of any material item. Wheres my amended return To get approval, you must file Form 3115, Application for Change in Accounting Method. Wheres my amended return You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. Wheres my amended return You may have to pay a user fee. Wheres my amended return For more information, see the form instructions. Wheres my amended return Automatic change procedures. Wheres my amended return   Certain taxpayers can presume to have IRS approval to change their method of accounting. Wheres my amended return The approval is granted for the tax year for which the taxpayer requests a change (year of change), if the taxpayer complies with the provisions of the automatic change procedures. Wheres my amended return No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. Wheres my amended return   Generally, you must use Form 3115 to request an automatic change. Wheres my amended return For more information, see the Instructions for Form 3115. Wheres my amended return Prev  Up  Next   Home   More Online Publications