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1040 Amended Tax Form

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1040 Amended Tax Form

1040 amended tax form Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. 1040 amended tax form Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. 1040 amended tax form However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. 1040 amended tax form The new provisions are in the Supplement to Publication 463, which is reprinted below. 1040 amended tax form Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. 1040 amended tax form After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. 1040 amended tax form Certain provisions of this new law may reduce your taxes for 2001. 1040 amended tax form The new law contains the following provisions. 1040 amended tax form A new depreciation deduction, the special depreciation allowance. 1040 amended tax form An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. 1040 amended tax form If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. 1040 amended tax form See Amended Return, later. 1040 amended tax form Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. 1040 amended tax form However, there is a limit on the depreciation deduction you can take for your car each year. 1040 amended tax form See Depreciation Limit later. 1040 amended tax form Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. 1040 amended tax form This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. 1040 amended tax form You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). 1040 amended tax form See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. 1040 amended tax form You can claim the special depreciation allowance only for the year the qualified property is placed in service. 1040 amended tax form Qualified property. 1040 amended tax form   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. 1040 amended tax form You bought it new. 1040 amended tax form You bought it after September 10, 2001. 1040 amended tax form (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. 1040 amended tax form ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. 1040 amended tax form Example. 1040 amended tax form Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. 1040 amended tax form Bob's car is qualified property. 1040 amended tax form Bob chooses not to take a section 179 deduction for the car. 1040 amended tax form He does claim the new special depreciation allowance. 1040 amended tax form Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . 1040 amended tax form 75). 1040 amended tax form He then figures the special depreciation allowance of $4,500 ($15,000 × . 1040 amended tax form 30). 1040 amended tax form The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . 1040 amended tax form 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). 1040 amended tax form However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . 1040 amended tax form 75), as discussed next. 1040 amended tax form Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. 1040 amended tax form The limit is increased to $23,080 if the car is an electric car. 1040 amended tax form The section 179 deduction is treated as depreciation for purposes of this limit. 1040 amended tax form If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. 1040 amended tax form For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). 1040 amended tax form Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. 1040 amended tax form S. 1040 amended tax form Individual Income Tax Return, by April 15, 2003. 1040 amended tax form At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. 1040 amended tax form ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). 1040 amended tax form If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). 1040 amended tax form Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. 1040 amended tax form For details, see Revenue Procedure 2002–33. 1040 amended tax form (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. 1040 amended tax form ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. 1040 amended tax form Example. 1040 amended tax form The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . 1040 amended tax form 75 x . 1040 amended tax form 20) depreciation deduction for his new car using MACRS. 1040 amended tax form Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. 1040 amended tax form Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. 1040 amended tax form Bob's new filled-in Form 2106 is shown later. 1040 amended tax form Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. 1040 amended tax form As a general rule, you must make this election by the due date (including extensions) of your return. 1040 amended tax form You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. 1040 amended tax form To get this extension, you must have filed your original return by the due date (including extensions). 1040 amended tax form At the top of the statement, print “Filed pursuant to section 301. 1040 amended tax form 9100–2. 1040 amended tax form ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. 1040 amended tax form Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. 1040 amended tax form Deemed election for return filed before June 1, 2002. 1040 amended tax form   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. 1040 amended tax form You filed your 2001 return before June 1, 2002. 1040 amended tax form You claimed depreciation on your return but did not claim the special depreciation allowance. 1040 amended tax form You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. 1040 amended tax form Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications
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The 1040 Amended Tax Form

1040 amended tax form Index Symbols 10% owners, Ten-percent owners. 1040 amended tax form 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). 1040 amended tax form A Acceptance agent, Unexpected payment. 1040 amended tax form Accounts, offshore, Offshore accounts. 1040 amended tax form Alien Illegal, Illegal aliens. 1040 amended tax form Nonresident, Nonresident alien. 1040 amended tax form Resident, Resident alien. 1040 amended tax form Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. 1040 amended tax form Allocation information, Failure to provide allocation information. 1040 amended tax form American Samoa, U. 1040 amended tax form S. 1040 amended tax form Virgin Islands and American Samoa corporations. 1040 amended tax form Amount to withhold, Determination of amount to withhold. 1040 amended tax form Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 1040 amended tax form Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 1040 amended tax form Banks, interest received by, Banks. 1040 amended tax form Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. 1040 amended tax form Branch profits tax, Corporation subject to branch profits tax. 1040 amended tax form C Canada, Exception 3. 1040 amended tax form , Deposit interest paid to nonresident alien individuals in 2012. 1040 amended tax form , Deposit interest paid to certain nonresident alien individuals in 2013. 1040 amended tax form Capital gains, Capital gains (Income Code 9). 1040 amended tax form Central withholding agreements, Income Code 43. 1040 amended tax form Consent dividends, Consent dividends. 1040 amended tax form , Consent dividends. 1040 amended tax form Contingent interest, Contingent interest. 1040 amended tax form Controlled foreign corporations, interest paid to, Controlled foreign corporations. 1040 amended tax form Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 1040 amended tax form Covenant not to compete, Covenant not to compete. 1040 amended tax form Crew members, Crew members. 1040 amended tax form D Dependent personal services, Pay for dependent personal services (Income Code 17). 1040 amended tax form Allowance for personal exemptions, Withholding exemptions. 1040 amended tax form Defined, Pay for dependent personal services (Income Code 17). 1040 amended tax form Exempt from withholding, Graduated rates. 1040 amended tax form Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). 1040 amended tax form Disregarded entities, Disregarded entities. 1040 amended tax form Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). 1040 amended tax form Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). 1040 amended tax form Foreign corporations, Dividends paid by foreign corporations (Income Code 8). 1040 amended tax form In general, Dividends Documentary evidence, Documentary evidence. 1040 amended tax form , Documentary Evidence, Documentary evidence. 1040 amended tax form Documentation From foreign beneficial owners and U. 1040 amended tax form S. 1040 amended tax form payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. 1040 amended tax form E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. 1040 amended tax form Electronic deposit rules, Electronic deposit requirement. 1040 amended tax form Employees, Employees. 1040 amended tax form , Employee. 1040 amended tax form Employer, Employer. 1040 amended tax form F Federal unemployment tax, Federal unemployment tax (FUTA). 1040 amended tax form Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. 1040 amended tax form Financial institutions, Branches of financial institutions. 1040 amended tax form FIRPTA withholding, U. 1040 amended tax form S. 1040 amended tax form real property interest. 1040 amended tax form , U. 1040 amended tax form S. 1040 amended tax form Real Property Interest Fiscally transparent entity, Fiscally transparent entity. 1040 amended tax form Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. 1040 amended tax form 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. 1040 amended tax form S. 1040 amended tax form branches of foreign banks and foreign insurance companies. 1040 amended tax form , Income paid to U. 1040 amended tax form S. 1040 amended tax form branch of foreign bank or insurance company. 1040 amended tax form Charitable organizations, Other foreign organizations, associations, and charitable institutions. 1040 amended tax form Corporations, Foreign corporations. 1040 amended tax form Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. 1040 amended tax form S. 1040 amended tax form branches of foreign banks and foreign insurance companies. 1040 amended tax form , Income paid to U. 1040 amended tax form S. 1040 amended tax form branch of foreign bank or insurance company. 1040 amended tax form Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. 1040 amended tax form Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. 1040 amended tax form Person, Foreign Persons Private foundation, Foreign private foundations. 1040 amended tax form , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. 1040 amended tax form Trusts, Foreign simple and grantor trust. 1040 amended tax form Form 1042, Withholding and Reporting Obligations, Form 1042 filing. 1040 amended tax form , Responsibilities of WT. 1040 amended tax form , Form 1042. 1040 amended tax form 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. 1040 amended tax form , Form 1042-S reporting. 1040 amended tax form , Form 1042 filing. 1040 amended tax form , Form 1042-S. 1040 amended tax form 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 1040 amended tax form 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. 1040 amended tax form 4419, Electronic reporting. 1040 amended tax form 7004, Extension to file Form 1042. 1040 amended tax form 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 1040 amended tax form 8288, Reporting and Paying the Tax, Form 8288, U. 1040 amended tax form S. 1040 amended tax form Withholding Tax Return for Dispositions by Foreign Persons of U. 1040 amended tax form S. 1040 amended tax form Real Property Interests. 1040 amended tax form 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. 1040 amended tax form S. 1040 amended tax form Real Property Interests. 1040 amended tax form 8288-B, Categories (1), (2), and (3). 1040 amended tax form 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). 1040 amended tax form 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. 1040 amended tax form 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). 1040 amended tax form 8833, Claiming treaty benefits. 1040 amended tax form 940, Federal unemployment tax (FUTA). 1040 amended tax form 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 1040 amended tax form 972, Consent dividends. 1040 amended tax form SS-4, U. 1040 amended tax form S. 1040 amended tax form Taxpayer Identification Numbers SS-5, U. 1040 amended tax form S. 1040 amended tax form Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 1040 amended tax form , Form W-2. 1040 amended tax form W-4, Alternate withholding procedure. 1040 amended tax form , Form W-4, Employee's Withholding Allowance Certificate. 1040 amended tax form , Withholding exemptions. 1040 amended tax form , Special instructions for Form W-4. 1040 amended tax form W-7, U. 1040 amended tax form S. 1040 amended tax form Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. 1040 amended tax form W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. 1040 amended tax form W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. 1040 amended tax form S. 1040 amended tax form Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). 1040 amended tax form G Gambling winnings, Gambling winnings (Income Code 28). 1040 amended tax form Graduated rates, Graduated rates. 1040 amended tax form Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. 1040 amended tax form Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. 1040 amended tax form Guam, Guam or Northern Mariana Islands corporations. 1040 amended tax form H Help (see Tax help) I Identification number, taxpayer, U. 1040 amended tax form S. 1040 amended tax form Taxpayer Identification Numbers, Identification numbers. 1040 amended tax form Illegal aliens, Illegal aliens. 1040 amended tax form Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. 1040 amended tax form Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. 1040 amended tax form Source of, Source of Income Transportation, Transportation income. 1040 amended tax form Income code 01, Interest paid by U. 1040 amended tax form S. 1040 amended tax form obligors—general (Income Code 1). 1040 amended tax form 02, Interest on real property mortgages (Income Code 2). 1040 amended tax form 03, Interest paid to controlling foreign corporations (Income Code 3). 1040 amended tax form 04, Interest paid by foreign corporations (Income Code 4). 1040 amended tax form 06, Dividends paid by U. 1040 amended tax form S. 1040 amended tax form corporations — general (Income Code 6). 1040 amended tax form 07, Dividends qualifying for direct dividend rate (Income Code 7). 1040 amended tax form 08, Dividends paid by foreign corporations (Income Code 8). 1040 amended tax form 09, Capital gains (Income Code 9). 1040 amended tax form 10, Industrial royalties (Income Code 10). 1040 amended tax form 11, Motion picture or television copyright royalties (Income Code 11). 1040 amended tax form 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). 1040 amended tax form 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). 1040 amended tax form 17, Pay for dependent personal services (Income Code 17). 1040 amended tax form 18, Pay for teaching (Income Code 18). 1040 amended tax form 19, Pay during studying and training (Income Code 19). 1040 amended tax form 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). 1040 amended tax form 29, Interest on deposits (Income Code 29). 1040 amended tax form 30, Original issue discount (Income Code 30). 1040 amended tax form 50, Other income (Income Code 50). 1040 amended tax form Independent personal services Defined, Pay for independent personal services (Income Code 16). 1040 amended tax form Exempt from withholding, Pay for independent personal services (Income Code 16). 1040 amended tax form , 30% rate. 1040 amended tax form India, Students and business apprentices from India. 1040 amended tax form Indirect account holders, Indirect Account Holders Installment payment, Installment payments. 1040 amended tax form , Installment payments. 1040 amended tax form Insurance proceeds, Insurance proceeds. 1040 amended tax form Interest Contingent, Contingent interest. 1040 amended tax form Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 1040 amended tax form Deposits, Interest on deposits (Income Code 29). 1040 amended tax form Foreign business arrangements, Interest from foreign business arrangements. 1040 amended tax form Foreign corporations, Interest paid by foreign corporations (Income Code 4). 1040 amended tax form Income, Interest Portfolio, Portfolio interest. 1040 amended tax form , Interest that does not qualify as portfolio interest. 1040 amended tax form Real property mortgages, Interest on real property mortgages (Income Code 2). 1040 amended tax form Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. 1040 amended tax form Qualified, Qualified intermediary. 1040 amended tax form , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. 1040 amended tax form S. 1040 amended tax form Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. 1040 amended tax form M Magnetic media reporting, Electronic reporting. 1040 amended tax form Marketable securities, Marketable securities. 1040 amended tax form Mexico, Exception 3. 1040 amended tax form Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). 1040 amended tax form N Non-registered obligations, Obligations not in registered form. 1040 amended tax form Nonqualified intermediary, Nonqualified intermediary. 1040 amended tax form , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. 1040 amended tax form Married to U. 1040 amended tax form S. 1040 amended tax form citizen or resident, Married to U. 1040 amended tax form S. 1040 amended tax form citizen or resident alien. 1040 amended tax form Nonwage pay, Pay that is not wages. 1040 amended tax form Northern Mariana Islands, Guam or Northern Mariana Islands corporations. 1040 amended tax form Notional principal contract income, Notional principal contract income. 1040 amended tax form NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. 1040 amended tax form Obligations: Not in registered form, Obligations not in registered form. 1040 amended tax form Offshore accounts, Offshore accounts. 1040 amended tax form Original issue discount, Original issue discount (Income Code 30). 1040 amended tax form Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. 1040 amended tax form Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. 1040 amended tax form Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. 1040 amended tax form , Smaller partnerships and trusts. 1040 amended tax form , Smaller partnerships and trusts. 1040 amended tax form Withholding foreign, Withholding foreign partnership and foreign trust. 1040 amended tax form , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). 1040 amended tax form Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). 1040 amended tax form Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. 1040 amended tax form Studying, Pay during studying and training (Income Code 19). 1040 amended tax form Teaching, Pay for teaching (Income Code 18). 1040 amended tax form Training, Pay during studying and training (Income Code 19). 1040 amended tax form Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. 1040 amended tax form Form 1042, Penalties Form 8804, Penalties. 1040 amended tax form Form 8805, Penalties. 1040 amended tax form Magnetic media, Failure to file electronically. 1040 amended tax form Trust fund recovery, Trust fund recovery penalty. 1040 amended tax form Pensions, Pension payments. 1040 amended tax form , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 1040 amended tax form Per diem, Per diem paid by the U. 1040 amended tax form S. 1040 amended tax form Government. 1040 amended tax form Personal service income, Personal service income. 1040 amended tax form Pooled withholding information, Pooled withholding information. 1040 amended tax form Portfolio interest, Portfolio interest. 1040 amended tax form , Interest that does not qualify as portfolio interest. 1040 amended tax form Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. 1040 amended tax form Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. 1040 amended tax form S. 1040 amended tax form possession. 1040 amended tax form , Exception 4. 1040 amended tax form Q QI withholding agreement, QI withholding agreement. 1040 amended tax form Qualified intermediary, Qualified intermediary. 1040 amended tax form , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. 1040 amended tax form Dividends paid by, Dividends paid by U. 1040 amended tax form S. 1040 amended tax form corporations — general (Income Code 6). 1040 amended tax form R Racing purses, Racing purses. 1040 amended tax form Real property interest Disposition of, U. 1040 amended tax form S. 1040 amended tax form Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. 1040 amended tax form Registered obligations, Obligations in registered form. 1040 amended tax form Researchers, Tax treaties. 1040 amended tax form Resident alien defined, Resident alien. 1040 amended tax form Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. 1040 amended tax form S. 1040 amended tax form Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 1040 amended tax form S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. 1040 amended tax form Scholarship, Scholarships, fellowships, and grants. 1040 amended tax form , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. 1040 amended tax form , Income from securities. 1040 amended tax form Services performed outside the U. 1040 amended tax form S. 1040 amended tax form , Services performed outside the United States. 1040 amended tax form Short-term obligation, Short-term obligations. 1040 amended tax form Social security, Social security and Medicare tax. 1040 amended tax form Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. 1040 amended tax form T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. 1040 amended tax form Dependent personal services, Tax treaties. 1040 amended tax form Entertainers and athletes, Tax treaties. 1040 amended tax form Gains, Tax treaties. 1040 amended tax form Gambling winnings, Tax treaties. 1040 amended tax form Independent personal services, Tax treaties. 1040 amended tax form Student, Tax treaties. 1040 amended tax form Students and trainees, Tax treaties. 1040 amended tax form Tables, Tax Treaty Tables Teaching, Tax treaties. 1040 amended tax form Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. 1040 amended tax form Taxpayer identification number (TIN), U. 1040 amended tax form S. 1040 amended tax form Taxpayer Identification Numbers, Identification numbers. 1040 amended tax form Exceptions, Exceptions to TIN requirement. 1040 amended tax form Teachers, Pay for teaching (Income Code 18). 1040 amended tax form Ten-percent owners, Ten-percent owners. 1040 amended tax form Territorial limits, Territorial limits. 1040 amended tax form Totalization agreements, Social security and Medicare tax. 1040 amended tax form Transportation income, Transportation income. 1040 amended tax form Travel expenses, Travel expenses. 1040 amended tax form Trust Territory of the Pacific Islands, Income from U. 1040 amended tax form S. 1040 amended tax form Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 1040 amended tax form Trusts Foreign, Foreign simple and grantor trust. 1040 amended tax form Smaller, Smaller partnerships and trusts. 1040 amended tax form Withholding foreign, Withholding foreign partnership and foreign trust. 1040 amended tax form , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. 1040 amended tax form S. 1040 amended tax form agent of foreign person, U. 1040 amended tax form S. 1040 amended tax form agent of foreign person. 1040 amended tax form U. 1040 amended tax form S. 1040 amended tax form branch Foreign bank, U. 1040 amended tax form S. 1040 amended tax form branches of foreign banks and foreign insurance companies. 1040 amended tax form , Income paid to U. 1040 amended tax form S. 1040 amended tax form branch of foreign bank or insurance company. 1040 amended tax form Foreign insurance company, U. 1040 amended tax form S. 1040 amended tax form branches of foreign banks and foreign insurance companies. 1040 amended tax form , Income paid to U. 1040 amended tax form S. 1040 amended tax form branch of foreign bank or insurance company. 1040 amended tax form Foreign person, U. 1040 amended tax form S. 1040 amended tax form branches of foreign persons. 1040 amended tax form U. 1040 amended tax form S. 1040 amended tax form national, 30% rate. 1040 amended tax form U. 1040 amended tax form S. 1040 amended tax form real property interest, U. 1040 amended tax form S. 1040 amended tax form real property interest. 1040 amended tax form U. 1040 amended tax form S. 1040 amended tax form savings bonds, Income from U. 1040 amended tax form S. 1040 amended tax form Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 1040 amended tax form U. 1040 amended tax form S. 1040 amended tax form territorial limits, Territorial limits. 1040 amended tax form U. 1040 amended tax form S. 1040 amended tax form Virgin Islands, U. 1040 amended tax form S. 1040 amended tax form Virgin Islands and American Samoa corporations. 1040 amended tax form Unexpected payment, Unexpected payment. 1040 amended tax form W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. 1040 amended tax form When to withhold, When to withhold. 1040 amended tax form Withhold, amount to, Determination of amount to withhold. 1040 amended tax form Withhold, when to, When to withhold. 1040 amended tax form Withholding Agreements, QI withholding agreement. 1040 amended tax form , WP and WT withholding agreements. 1040 amended tax form , Withholding agreements. 1040 amended tax form , Income Code 43. 1040 amended tax form Alternative procedure, Alternative procedure. 1040 amended tax form Certificate, Withholding Certificates, Withholding certificate. 1040 amended tax form Rate pool, Pooled withholding information. 1040 amended tax form Real property, U. 1040 amended tax form S. 1040 amended tax form Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. 1040 amended tax form Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. 1040 amended tax form Exemption, Withholding exemption. 1040 amended tax form Final payment exemption, Final payment exemption. 1040 amended tax form Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. 1040 amended tax form Scholarships and fellowship grants, Alternate withholding procedure. 1040 amended tax form Students, Tax treaties. 1040 amended tax form Withholding agreements, Withholding agreements. 1040 amended tax form , Income Code 43. 1040 amended tax form Prev  Up     Home   More Online Publications