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1040x 2010 Form

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1040x 2010 Form

1040x 2010 form Depreciation Table of Contents Introduction Special Depreciation AllowanceQualified Property Election Not To Claim the Allowance Rules for Returns Filed Before June 1, 2002 Passenger Automobiles New York Liberty Zone BenefitsSpecial Liberty Zone Depreciation Allowance Increased Section 179 Deduction Liberty Zone Leasehold Improvement Property If you depreciate business property that you acquired and placed in service after September 10, 2001, new law contains provisions that may affect your depreciation deduction for that property. 1040x 2010 form Publication 946, How To Depreciate Property, contains information on depreciation. 1040x 2010 form However, Publication 946 does not contain the new provisions because it was printed before the law was enacted. 1040x 2010 form The new provisions are in the Supplement to Publication 946, which is reprinted below. 1040x 2010 form Supplement to Publication 946 How To Depreciate Property   Introduction After Publication 946 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. 1040x 2010 form The new law made several changes in the tax rules explained in the publication. 1040x 2010 form Some of the changes apply to property placed in service during 2001. 1040x 2010 form This supplemental publication describes those changes and explains what you should do if you are affected by them. 1040x 2010 form The situations and examples in Publication 946 do not reflect any of the changes made by the Job Creation and Worker Assistance Act of 2002. 1040x 2010 form The new law contains the following provisions. 1040x 2010 form 30% depreciation deductions (special depreciation allowance and special New York Liberty Zone (Liberty Zone) depreciation allowance) for the year qualified property is placed in service after September 10, 2001. 1040x 2010 form An increased dollar limit on the section 179 deduction for qualified Liberty Zone property purchased after September 10, 2001. 1040x 2010 form A shorter recovery period for qualified Liberty Zone leasehold improvement property placed in service after September 10, 2001. 1040x 2010 form An increase in the maximum depreciation deduction for 2001 for a qualified passenger automobile placed in service after September 10, 2001. 1040x 2010 form If you believe you qualify for an increased deduction under any of these new rules, you must file the revised 2001 Form 4562 (dated March 2002) for 2001 calendar or fiscal years and 2000 fiscal years ending after September 10, 2001. 1040x 2010 form If you have already filed a tax return, this supplemental publication explains how to claim these benefits and how to elect not to claim the special depreciation allowance or special Liberty Zone depreciation allowance. 1040x 2010 form See Table 2 at the end of the supplement for an overview of the rules that apply if you filed your return before June 1, 2002. 1040x 2010 form Special Depreciation Allowance You can take a special depreciation allowance for qualified property you place in service after September 10, 2001. 1040x 2010 form The allowance is an additional deduction of 30% of the property's depreciable basis. 1040x 2010 form To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. 1040x 2010 form See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. 1040x 2010 form The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. 1040x 2010 form There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. 1040x 2010 form In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. 1040x 2010 form Example 1. 1040x 2010 form On November 1, 2001, you bought and placed in service in your business qualified property that cost $100,000. 1040x 2010 form You did not elect to claim a section 179 deduction. 1040x 2010 form You can deduct 30% of the cost ($30,000) as a special depreciation allowance for 2001. 1040x 2010 form You use the remaining $70,000 of cost to figure your regular depreciation deduction for 2001 and later years. 1040x 2010 form Example 2. 1040x 2010 form The facts are the same as in Example 1, except that you choose to deduct $24,000 of the property's cost as a section 179 deduction. 1040x 2010 form You use the remaining $76,000 of cost to figure your special depreciation allowance of $22,800 ($76,000 × 30%). 1040x 2010 form You use the remaining $53,200 of cost to figure your regular depreciation deduction for 2001 and later years. 1040x 2010 form Qualified Property To qualify for the special depreciation allowance, your property must meet the following requirements. 1040x 2010 form It is new property of one of the following types. 1040x 2010 form Property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. 1040x 2010 form See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. 1040x 2010 form Water utility property. 1040x 2010 form See 25-year property on page 22 in Publication 946. 1040x 2010 form Computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. 1040x 2010 form (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. 1040x 2010 form ) Qualified leasehold improvement property (defined later). 1040x 2010 form It meets the following tests (explained later under Tests To Be Met). 1040x 2010 form Acquisition date test. 1040x 2010 form Placed in service date test. 1040x 2010 form Original use test. 1040x 2010 form It is not excepted property (explained later under Excepted Property). 1040x 2010 form Qualified leasehold improvement property. 1040x 2010 form    Generally, this is any improvement to an interior part of a building that is nonresidential real property, provided all of the following requirements are met. 1040x 2010 form The improvement is made under or pursuant to a lease by the lessee (or any sublessee) or the lessor of that part of the building. 1040x 2010 form That part of the building is to be occupied exclusively by the lessee (or any sublessee) of that part. 1040x 2010 form The improvement is placed in service more than 3 years after the date the building was first placed in service. 1040x 2010 form   However, a qualified leasehold improvement does not include any improvement for which the expenditure is attributable to any of the following. 1040x 2010 form The enlargement of the building. 1040x 2010 form Any elevator or escalator. 1040x 2010 form Any structural component benefiting a common area. 1040x 2010 form The internal structural framework of the building. 1040x 2010 form   Generally, a binding commitment to enter into a lease is treated as a lease and the parties to the commitment are treated as the lessor and lessee. 1040x 2010 form However, a binding commitment between related persons is not treated as a lease. 1040x 2010 form Related persons. 1040x 2010 form   For this purpose, the following are related persons. 1040x 2010 form Members of an affiliated group. 1040x 2010 form The persons listed in items (1) through (9) under Related persons on page 8 of Publication 946 (except that “80% or more” should be substituted for “more than 10%” each place it appears). 1040x 2010 form An executor and a beneficiary of the same estate. 1040x 2010 form Tests To Be Met To qualify for the special depreciation allowance, the property must meet all of the following tests. 1040x 2010 form Acquisition date test. 1040x 2010 form    Generally, you must have acquired the property either: After September 10, 2001, and before September 11, 2004, but only if no written binding contract for the acquisition was in effect before September 11, 2001, or Pursuant to a written binding contract entered into after September 10, 2001, and before September 11, 2004. 1040x 2010 form   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001, and before September 11, 2004. 1040x 2010 form Placed in service date test. 1040x 2010 form   Generally, the property must be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. 1040x 2010 form   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. 1040x 2010 form Original use test. 1040x 2010 form   The original use of the property must have begun with you after September 10, 2001. 1040x 2010 form “Original use” means the first use to which the property is put, whether or not by you. 1040x 2010 form Additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test. 1040x 2010 form Excepted Property The following property does not qualify for the special depreciation allowance. 1040x 2010 form Property used by any person before September 11, 2001. 1040x 2010 form Property required to be depreciated using ADS. 1040x 2010 form This includes listed property used 50% or less in a qualified business use. 1040x 2010 form Qualified New York Liberty Zone leasehold improvement property (defined next). 1040x 2010 form Qualified New York Liberty Zone leasehold improvement property. 1040x 2010 form   This is any qualified leasehold improvement property (as defined earlier) if all of the following requirements are met. 1040x 2010 form The improvement is to a building located in the New York Liberty Zone (defined later under New York Liberty Zone Benefits). 1040x 2010 form The improvement is placed in service after September 10, 2001, and before January 1, 2007. 1040x 2010 form No written binding contract for the improvement was in effect before September 11, 2001. 1040x 2010 form Election Not To Claim the Allowance You can elect not to claim the special depreciation allowance for qualified property. 1040x 2010 form If you make this election for any property, it applies to all property in the same property class placed in service during the year. 1040x 2010 form To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. 1040x 2010 form When to make election. 1040x 2010 form   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. 1040x 2010 form   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). 1040x 2010 form Attach the election statement to the amended return. 1040x 2010 form At the top of the election statement, write “Filed pursuant to section 301. 1040x 2010 form 9100–2. 1040x 2010 form ” Revoking an election. 1040x 2010 form   Once you elect not to deduct the special depreciation allowance for a class of property, you cannot revoke the election without IRS consent. 1040x 2010 form A request to revoke the election is subject to a user fee. 1040x 2010 form Rules for Returns Filed Before June 1, 2002 The following rules apply if you placed qualified property in service after September 10, 2001, and filed your return before June 1, 2002. 1040x 2010 form The rules apply to returns for the following years. 1040x 2010 form 2000 fiscal years that end after September 10, 2001. 1040x 2010 form 2001 calendar and fiscal years. 1040x 2010 form Claiming the allowance. 1040x 2010 form   If you did not claim the allowance on your return and did not make the election not to claim the allowance, you can do either of the following to claim the allowance. 1040x 2010 form File an amended return by the due date (not including extensions) of your return for the year following the year the property was placed in service. 1040x 2010 form Write “Filed Pursuant to Rev. 1040x 2010 form Proc. 1040x 2010 form 2002–33” at the top of the amended return. 1040x 2010 form File Form 3115, Application for Change in Accounting Method, with your return for the year following the year the property was placed in service. 1040x 2010 form Your return must be filed by the due date (including extensions). 1040x 2010 form Write “Automatic Change Filed Under Rev. 1040x 2010 form Proc. 1040x 2010 form 2002–33” on the appropriate line of Form 3115. 1040x 2010 form You must also file a copy (with signature) of the completed Form 3115 with the IRS National Office no later than when you file the original with your return. 1040x 2010 form For more information about filing Form 3115, including the address to send it to, see Revenue Procedure 2002–9, Revenue Procedure 2002–19, and Revenue Procedure 2002–33. 1040x 2010 form Example 1. 1040x 2010 form You are an individual and you use the calendar year. 1040x 2010 form You placed qualified property in service for your business in December 2001. 1040x 2010 form You filed your 2001 income tax return before April 15, 2002. 1040x 2010 form You did not claim the special depreciation allowance for the property and did not make the election not to claim the allowance. 1040x 2010 form You can claim the special allowance by filing an amended 2001 return by April 15, 2003, with “Filed Pursuant to Rev. 1040x 2010 form Proc. 1040x 2010 form 2002–33” at the top of the amended return. 1040x 2010 form You must file an amended return by April 15, 2003, even if you get an extension of time to file your 2002 tax return. 1040x 2010 form Example 2. 1040x 2010 form The facts concerning your 2001 return are the same as in Example 1. 1040x 2010 form In addition, you got an automatic 4-month extension of time (to August 15, 2003) to file your 2002 return. 1040x 2010 form You can claim the special allowance by filing a Form 3115 (with “Filed Pursuant to Rev. 1040x 2010 form Proc. 1040x 2010 form 2002–33” on the appropriate line) with your 2002 return by August 15, 2003. 1040x 2010 form You must also file a copy of this Form 3115 with the IRS National Office no later than when you file your 2002 return. 1040x 2010 form Electing not to claim the allowance. 1040x 2010 form   Generally, you have elected not to claim the special depreciation allowance for a class of property if you: Filed your return timely (including extensions) for the year you placed qualified property in service and indicated on a statement with the return that you are not claiming the allowance, or Filed your return timely and filed an amended return within 6 months of the due date of the original return (not including extensions) and indicated on a statement with the amended return that you are not claiming the allowance. 1040x 2010 form The statement must indicate that you are not deducting the special depreciation allowance and the class of property to which the election applies. 1040x 2010 form The statement can be either attached to or written on the return. 1040x 2010 form You can, for example, write “not deducting 30%” on Form 4562. 1040x 2010 form Deemed election. 1040x 2010 form   If you have not followed either of the procedures described above to elect not to claim the allowance, you may still be treated as making the election. 1040x 2010 form You will be treated as making the election if you meet both of the following conditions. 1040x 2010 form You filed your return for the year you placed the property in service and claimed depreciation, but not the special allowance, for any class of property. 1040x 2010 form You do not file an amended return or a Form 3115 within the time prescribed for claiming the special allowance. 1040x 2010 form See Claiming the allowance, earlier. 1040x 2010 form Passenger Automobiles The limit on your depreciation deduction (including any section 179 deduction) for any passenger automobile that is qualified property (defined earlier) placed in service after September 10, 2001, and for which you claim the special depreciation allowance is increased. 1040x 2010 form Generally, the limit is increased from $3,060 to $7,660. 1040x 2010 form However, if the automobile is a qualified electric car, the limit is increased from $9,280 to $23,080 ($22,980 if placed in service in 2002). 1040x 2010 form Table 1 shows the maximum deduction amounts for 2001. 1040x 2010 form Table 1. 1040x 2010 form Maximum Deduction for 2001 Qualified Vehicle Placed in Service Before Sept. 1040x 2010 form 11 Placed in Service After Sept. 1040x 2010 form 10 Passenger automobile $3,060 $7,660 Electric car 9,280 23,080 1 1$22,980 if you place an electric car in service in 2002. 1040x 2010 form Election not to claim the allowance. 1040x 2010 form   The increased maximum depreciation deduction does not apply if you elected not to claim the special depreciation allowance as explained earlier under Election Not To Claim the Allowance and Rules for Returns Filed Before June 1, 2002. 1040x 2010 form New York Liberty Zone Benefits Several benefits are available for property you place in service in the New York Liberty Zone (Liberty Zone). 1040x 2010 form They include a special depreciation allowance for the year you place the property in service, an increased section 179 deduction, and the classification of certain leasehold improvement property as 5-year property. 1040x 2010 form Area defined. 1040x 2010 form   The New York Liberty Zone is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway) in the Borough of Manhattan in the City of New York, New York. 1040x 2010 form Special Liberty Zone Depreciation Allowance You can take a special depreciation allowance for qualified Liberty Zone property you place in service after September 10, 2001. 1040x 2010 form The allowance is an additional deduction of 30% of the property's depreciable basis. 1040x 2010 form To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. 1040x 2010 form See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. 1040x 2010 form The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. 1040x 2010 form There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. 1040x 2010 form In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. 1040x 2010 form You cannot claim the special Liberty Zone depreciation allowance for property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. 1040x 2010 form Qualified property is eligible for only one special depreciation allowance. 1040x 2010 form Example 1. 1040x 2010 form On November 1, 2001, you bought and placed in service in your business, which is in the Liberty Zone, qualified Liberty Zone property that cost $200,000. 1040x 2010 form You did not elect to claim a section 179 deduction. 1040x 2010 form You can deduct 30% of the cost ($60,000) as a special Liberty Zone depreciation allowance for 2001. 1040x 2010 form You use the remaining $140,000 of cost to figure your regular depreciation deduction for 2001 and later years. 1040x 2010 form Example 2. 1040x 2010 form The facts are the same as in Example 1, except that you choose to deduct $59,000 of the property's cost as a section 179 deduction. 1040x 2010 form (See Increased Section 179 Deduction, later, for information concerning how this section 179 deduction amount is figured). 1040x 2010 form You use the remaining $141,000 of cost to figure your special Liberty Zone depreciation allowance of $42,300 ($141,000 × 30%). 1040x 2010 form You use the remaining $98,700 of cost to figure your regular depreciation deduction for 2001 and later years. 1040x 2010 form Qualified Liberty Zone Property For a 2001 calendar or fiscal year and a 2000 fiscal year that ends after September 10, 2001, property qualifies for the special Liberty Zone depreciation allowance if it meets the following requirements. 1040x 2010 form It is one of the following types of property. 1040x 2010 form Used property depreciated under MACRS with a recovery period of 20 years or less. 1040x 2010 form See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. 1040x 2010 form Used water utility property. 1040x 2010 form See 25-year property on page 22 in Publication 946. 1040x 2010 form Used computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. 1040x 2010 form (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. 1040x 2010 form ) Certain nonresidential real property and residential rental property (defined later). 1040x 2010 form It meets the following tests (explained later under Tests to be met). 1040x 2010 form Acquisition date test. 1040x 2010 form Placed in service date test. 1040x 2010 form Substantial use test. 1040x 2010 form Original use test. 1040x 2010 form It is not excepted property (explained later under Excepted property). 1040x 2010 form Nonresidential real property and residential rental property. 1040x 2010 form   This property is qualifying property only to the extent it rehabilitates real property damaged, or replaces real property destroyed or condemned, as a result of the terrorist attack of September 11, 2001. 1040x 2010 form Property is treated as replacing destroyed or condemned property if, as part of an integrated plan, such property replaces real property included in a continuous area that includes real property destroyed or condemned. 1040x 2010 form   For these purposes, real property is considered destroyed (or condemned) only if an entire building or structure was destroyed (or condemned) as a result of the terrorist attack. 1040x 2010 form Otherwise, the property is considered damaged real property. 1040x 2010 form For example, if certain structural components of a building (such as walls, floors, or plumbing fixtures) are damaged or destroyed as a result of the terrorist attack, but the building is not destroyed (or condemned), then only costs related to replacing the damaged or destroyed structural components qualify for the special Liberty Zone depreciation allowance. 1040x 2010 form Tests to be met. 1040x 2010 form   To qualify for the special Liberty Zone depreciation allowance, your property must meet all of the following tests. 1040x 2010 form Acquisition date test. 1040x 2010 form   You must have acquired the property by purchase after September 10, 2001, and there must not have been a binding written contract for the acquisition in effect before September 11, 2001. 1040x 2010 form   For information on the acquisition of property by purchase, see Property Acquired by Purchase on page 15 of Publication 946. 1040x 2010 form   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001. 1040x 2010 form Placed in service date test. 1040x 2010 form   Generally, the property must be placed in service for use in your trade or business or for the production of income before January 1, 2007 (January 1, 2010, in the case of qualifying nonresidential real property and residential rental property). 1040x 2010 form   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. 1040x 2010 form Substantial use test. 1040x 2010 form   Substantially all use of the property must be in the Liberty Zone and in the active conduct of your trade or business in the Liberty Zone. 1040x 2010 form Original use test. 1040x 2010 form   The original use of the property in the Liberty Zone must have begun with you after September 10, 2001. 1040x 2010 form   Used property can be qualified Liberty Zone property if it has not previously been used within the Liberty Zone. 1040x 2010 form Also, additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test if the original use of the property in the Liberty Zone began with you. 1040x 2010 form Excepted property. 1040x 2010 form   The following property does not qualify for the special Liberty Zone depreciation allowance. 1040x 2010 form Property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. 1040x 2010 form Property required to be depreciated using ADS. 1040x 2010 form This includes listed property used 50% or less in a qualified business use. 1040x 2010 form Qualified New York Liberty Zone leasehold improvement property (defined earlier in Excepted Property under Special Depreciation Allowance). 1040x 2010 form Example. 1040x 2010 form In December 2001, you bought and placed in service in your business in the Liberty Zone the following property. 1040x 2010 form New office furniture with a MACRS recovery period of 7 years. 1040x 2010 form A used computer with a MACRS recovery period of 5 years. 1040x 2010 form The computer had not previously been used within the Liberty Zone. 1040x 2010 form Because the office furniture is new property, it qualifies for the special depreciation allowance, but not the special Liberty Zone depreciation allowance. 1040x 2010 form Because the computer is used property that had not previously been used in the Liberty Zone, it qualifies for the special Liberty Zone depreciation allowance, but not the special depreciation allowance. 1040x 2010 form Election Not To Claim the Liberty Zone Allowance You can elect not to claim the special Liberty Zone depreciation allowance for qualified property. 1040x 2010 form If you make this election for any property, it applies to all property in the same property class placed in service during the year. 1040x 2010 form To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. 1040x 2010 form When to make the election. 1040x 2010 form   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. 1040x 2010 form   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). 1040x 2010 form Attach the election statement to the amended return. 1040x 2010 form At the top of the election statement, write “Filed pursuant to section 301. 1040x 2010 form 9100–2. 1040x 2010 form ” Revoking an election. 1040x 2010 form   Once you elect not to deduct the special Liberty Zone depreciation allowance for a class of property, you cannot revoke the election without IRS consent. 1040x 2010 form A request to revoke the election is subject to a user fee. 1040x 2010 form Returns filed before June 1, 2002. 1040x 2010 form   The rules that apply to the special depreciation allowance discussed earlier in Rules for Returns Filed Before June 1, 2002 under Special Depreciation Allowance also apply to the special Liberty Zone depreciation allowance. 1040x 2010 form Increased Section 179 Deduction Under section 179 of the Internal Revenue Code, you can choose to recover all or part of the cost of certain qualifying property, up to a limit, by deducting it in the year you place the property in service. 1040x 2010 form For tax years beginning in 2000, that limit was $20,000. 1040x 2010 form For tax years beginning in 2001 and 2002, that limit is generally $24,000. 1040x 2010 form If the cost of qualifying section 179 property placed in service in a year is over $200,000, you must reduce the dollar limit (but not below zero) by the amount of the cost over $200,000. 1040x 2010 form Increased Dollar Limit The dollar limit on the section 179 deduction is increased for certain property placed in service in the Liberty Zone. 1040x 2010 form The increase is the smaller of the following amounts. 1040x 2010 form $35,000. 1040x 2010 form The cost of section 179 property that is qualified Liberty Zone property placed in service during the year. 1040x 2010 form If you use the revised 2001 Form 4562 (dated March 2002) for a tax year beginning in 2000, you must reduce the section 179 dollar limit to $20,000 before adding the additional amount for qualified property. 1040x 2010 form Qualified property. 1040x 2010 form   To qualify for the increased section 179 deduction, your property must be section 179 property that is either: Qualified Liberty Zone property, or Property that would be qualified Liberty Zone property except that it is eligible for the special depreciation allowance. 1040x 2010 form Qualified Liberty Zone property is explained earlier in Qualified Liberty Zone Property under Special Liberty Zone Depreciation Allowance. 1040x 2010 form Property eligible for the special depreciation allowance is explained earlier in Qualified Property under Special Depreciation Allowance. 1040x 2010 form For information on the requirements that must be met for property to qualify for the section 179 deduction, see What Property Qualifies? on page 14 of Publication 946. 1040x 2010 form Example 1. 1040x 2010 form In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $25,000. 1040x 2010 form Because this cost is less than $35,000, the dollar limit on the section 179 deduction is increased by $25,000 to $49,000 ($24,000 + $25,000). 1040x 2010 form Example 2. 1040x 2010 form In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $75,000. 1040x 2010 form Because $35,000 is less than the cost of the property you place in service, the dollar limit on the section 179 deduction you can claim is increased by $35,000 to $59,000 ($24,000 + $35,000). 1040x 2010 form Reduced Dollar Limit Generally, you must reduce the dollar limit for a year by the cost of qualifying section 179 property placed in service in the year that is more than $200,000. 1040x 2010 form However, if the cost of your Liberty Zone property exceeds $200,000, you take into account only 50% (instead of 100%) of the cost of qualified property placed in service in a year. 1040x 2010 form Example. 1040x 2010 form In 2002, you place in service in your business, which is in the Liberty Zone, qualified property costing $460,000. 1040x 2010 form Your increased dollar limit is $59,000 ($35,000 + $24,000). 1040x 2010 form Because 50% of the cost of the property you place in service ($230,000) is $30,000 more than $200,000, you must reduce your $59,000 dollar limit to $29,000 ($59,000 - $30,000). 1040x 2010 form Recapture Rules Rules similar to those explained on page 20 of Publication 946 under When Must You Recapture the Deduction? apply with respect to any qualified property you stop using in the Liberty Zone. 1040x 2010 form Returns Filed Before June 1, 2002 If you filed a return before June 1, 2002, and did not deduct the increased section 179 amount for qualified property placed in service after September 10, 2001, you can deduct the increased amount by filing an amended return by the due date (not including extensions) of the return for the year after the year the property was placed in service. 1040x 2010 form This rule applies to returns for the following years. 1040x 2010 form 2000 fiscal years that end after September 10, 2001. 1040x 2010 form 2001 calendar and fiscal years. 1040x 2010 form On the amended return, write “Filed Pursuant to Rev. 1040x 2010 form Proc. 1040x 2010 form 2002–33. 1040x 2010 form ” Liberty Zone Leasehold Improvement Property Qualified Liberty Zone leasehold improvement property (described earlier in Qualified Property under Special Depreciation Allowance) is 5-year property. 1040x 2010 form This means that it is depreciated over a recovery period of 5 years. 1040x 2010 form For information about recovery periods, see Which Recovery Period Applies? on page 23 of Publication 946. 1040x 2010 form The straight-line method must be used with respect to qualified Liberty Zone leasehold improvement property. 1040x 2010 form Under ADS, the recovery period for qualified Liberty Zone leasehold improvement property is 9 years. 1040x 2010 form Returns Filed Before June 1, 2002 If you filed either of the following returns before June 1, 2002, and did not depreciate qualified Liberty Zone leasehold improvement property placed in service during the tax year as 5-year property using the straight line method, you should file an amended return before you file your return for the year after the year the property was placed in service. 1040x 2010 form Your 2000 fiscal year return (for a 2000 fiscal year that ends after September 10, 2001). 1040x 2010 form Your 2001 calendar or fiscal year return. 1040x 2010 form On the amended return, write “Filed Pursuant to Rev. 1040x 2010 form Proc. 1040x 2010 form 2002–33. 1040x 2010 form ” Table 2. 1040x 2010 form Rules for Returns Filed Before June 1, 2002 Note:This chart highlights the rules for returns affected by the Job Creation and Worker Assistance Act of 2002 that were filed before June 1, 2002, without accounting for any of the new benefits under the law. 1040x 2010 form See the text for definitions and examples. 1040x 2010 form Do not rely on this chart alone. 1040x 2010 form IF you want to. 1040x 2010 form . 1040x 2010 form . 1040x 2010 form THEN you. 1040x 2010 form . 1040x 2010 form . 1040x 2010 form BY. 1040x 2010 form . 1040x 2010 form . 1040x 2010 form claim the special depreciation allowance or special Liberty Zone depreciation allowance • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service, or • must file Form 3115, Application for Change in Accounting Method, with your return for the year after the year the property was placed in service • the due date (including extensions) of your return for the year after the year the property was placed in service, and • must file a copy of your completed Form 3115 with the IRS National Office • the date you file the original Form 3115 with your return for the year after the year the property was placed in service. 1040x 2010 form elect not to claim the special depreciation allowance or the special Liberty Zone depreciation allowance 1 • must have filed your return timely for the year the property was placed in service, and   • must file an amended return stating you are not claiming the allowance • the date that is 6 months after the due date of the original return (not including extensions). 1040x 2010 form deduct the increased section 179 amount • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service. 1040x 2010 form use a 5-year recovery period for depreciating qualified Liberty Zone leasehold improvement property • should file an amended return • the date you file your return for the year after the year the property was placed in service. 1040x 2010 form 1See also Deemed election under Rules for Returns Filed Before June 1, 2002, earlier. 1040x 2010 form Prev  Up  Next   Home   More Online Publications
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Understanding Your CP53A Notice

We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to reissue your refund.


What you need to do

  • If you don’t receive your refund check or a follow-up letter within 10 weeks, call us at 1-866-682-7451 x733.
  • If you call us before then, we won’t have any information about the status of your refund until we complete the research on your account.

Answers to Common Questions

Why was my direct deposit refund returned to the IRS?
A financial institution will reject a refund for a variety of reasons. Most often, one of the following items doesn’t match its records:

  • Name
  • SSN
  • Routing number
  • Account number

Why will it take up to 10 weeks to receive my refund?
We must research your account to determine if you are entitled to the refund. We try to balance customer service and tax compliance by reviewing tax returns to prevent fraudulent or erroneous refunds. However, these critical reviews add time to refund processing. Refund timeframes are also affected by:

  • Bankruptcy
  • An open audit
  • A balance due on a related account (such as a different tax year)

Will calling the IRS give me additional information or speed my refund?
No, calling the IRS won’t do anything to speed your refund. You don’t need to call us unless we ask you to. If we need more information to process your refund, we’ll contact you by mail. Our telephone assistors won’t be able to provide any additional information.

Is the estimated date my tax preparer, tax software, or “Where’s My Refund” provided a guarantee of when I’ll get my refund?
Unfortunately, we can’t guarantee the date when a taxpayer will get his or her refund. While we can provide an estimate, this is a “best-case scenario” where the tax return doesn’t require any additional review or corrections.We work hard to issue refunds as quickly as possible. However, you shouldn’t make major financial decisions based on the estimated issue date of a tax refund.

Can I direct part of my refund into my tax professional’s checking or savings account to pay my tax preparation fee?
No. You can direct your refund to any of your checking or savings accounts. You can’t direct your refund to someone else’s account (except for your spouse’s account when you have a joint refund).


Tips for next year

If you request a direct deposit refund, ensure the account you specify is in your name (or your spouse’s if you have a joint refund).

Page Last Reviewed or Updated: 04-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040x 2010 Form

1040x 2010 form Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. 1040x 2010 form irs. 1040x 2010 form gov/pub51. 1040x 2010 form What's New Social security and Medicare tax for 2014. 1040x 2010 form  The social security tax rate is 6. 1040x 2010 form 2% each for the employee and employer, unchanged from 2013. 1040x 2010 form The social security wage base limit is $117,000. 1040x 2010 form The Medicare tax rate is 1. 1040x 2010 form 45% each for the employee and employer, unchanged from 2013. 1040x 2010 form There is no wage base limit for Medicare tax. 1040x 2010 form Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 1040x 2010 form Withholding allowance. 1040x 2010 form  The 2014 amount for one withholding allowance on an annual basis is $3,950. 1040x 2010 form Change of responsible party. 1040x 2010 form  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. 1040x 2010 form Form 8822-B must be filed within 60 days of the change. 1040x 2010 form If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 1040x 2010 form For a definition of "responsible party", see the Form 8822-B instructions. 1040x 2010 form Same-sex marriage. 1040x 2010 form  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040x 2010 form For more information, see Revenue Ruling 2013-17, 2013-38 I. 1040x 2010 form R. 1040x 2010 form B. 1040x 2010 form 201, available at www. 1040x 2010 form irs. 1040x 2010 form gov/irb/2013-38_IRB/ar07. 1040x 2010 form html. 1040x 2010 form Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 1040x 2010 form Notice 2013-61, 2013-44 I. 1040x 2010 form R. 1040x 2010 form B. 1040x 2010 form 432, is available at www. 1040x 2010 form irs. 1040x 2010 form gov/irb/2013-44_IRB/ar10. 1040x 2010 form html. 1040x 2010 form Reminders Additional Medicare Tax withholding. 1040x 2010 form  In addition to withholding Medicare tax at 1. 1040x 2010 form 45%, you must withhold a 0. 1040x 2010 form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040x 2010 form You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040x 2010 form Additional Medicare Tax is only imposed on the employee. 1040x 2010 form There is no employer share of Additional Medicare Tax. 1040x 2010 form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040x 2010 form For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 1040x 2010 form For more information on Additional Medicare Tax, visit IRS. 1040x 2010 form gov and enter “Additional Medicare Tax” in the search box. 1040x 2010 form Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 1040x 2010 form  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. 1040x 2010 form Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 1040x 2010 form For more information, visit IRS. 1040x 2010 form gov and enter “work opportunity tax credit” in the search box. 1040x 2010 form Outsourcing payroll duties. 1040x 2010 form  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 1040x 2010 form The employer remains responsible if the third party fails to perform any required action. 1040x 2010 form If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 1040x 2010 form gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 1040x 2010 form COBRA premium assistance credit. 1040x 2010 form  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. 1040x 2010 form For more information, see COBRA premium assistance credit under Introduction. 1040x 2010 form Compensation paid to H-2A foreign agricultural workers. 1040x 2010 form  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. 1040x 2010 form Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. 1040x 2010 form On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. 1040x 2010 form An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. 1040x 2010 form In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. 1040x 2010 form Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 1040x 2010 form These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 1040x 2010 form For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. 1040x 2010 form Additional employment tax information. 1040x 2010 form  Visit the IRS website at www. 1040x 2010 form irs. 1040x 2010 form gov/businesses and click on Employment Taxes under Businesses Topics. 1040x 2010 form For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 1040x 2010 form m. 1040x 2010 form –7:00 p. 1040x 2010 form m. 1040x 2010 form local time (Alaska and Hawaii follow Pacific time). 1040x 2010 form Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. 1040x 2010 form Disregarded entities and qualified subchapter S subsidiaries (QSubs). 1040x 2010 form  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 1040x 2010 form Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 1040x 2010 form See Regulations sections 1. 1040x 2010 form 1361-4(a)(7) and 301. 1040x 2010 form 7701-2(c)(2)(iv). 1040x 2010 form Differential wage payments. 1040x 2010 form  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. 1040x 2010 form For more information, see Publication 15 (Circular E). 1040x 2010 form Federal tax deposits must be made by electronic funds transfer. 1040x 2010 form  You must use electronic funds transfer to make all federal tax deposits. 1040x 2010 form Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040x 2010 form If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 1040x 2010 form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040x 2010 form EFTPS is a free service provided by the Department of Treasury. 1040x 2010 form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040x 2010 form For more information on making federal tax deposits, see How To Deposit in section 7. 1040x 2010 form To get more information about EFTPS or to enroll in EFTPS, visit www. 1040x 2010 form eftps. 1040x 2010 form gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040x 2010 form Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 1040x 2010 form Electronic filing and payment. 1040x 2010 form  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. 1040x 2010 form Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. 1040x 2010 form Spend less time and worry on taxes and more time running your business. 1040x 2010 form Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 1040x 2010 form For e-file, visit the IRS website at www. 1040x 2010 form irs. 1040x 2010 form gov/efile for additional information. 1040x 2010 form For EFTPS, visit www. 1040x 2010 form eftps. 1040x 2010 form gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. 1040x 2010 form For electronic filing of Form W-2, visit www. 1040x 2010 form socialsecurity. 1040x 2010 form gov/employer. 1040x 2010 form If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 1040x 2010 form If a valid EIN is not provided, the return or payment will not be processed. 1040x 2010 form This may result in penalties and delays in processing your return or payment. 1040x 2010 form Electronic funds withdrawal (EFW). 1040x 2010 form  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. 1040x 2010 form However, do not use EFW to make federal tax deposits. 1040x 2010 form For more information on paying your taxes using EFW, visit the IRS website at www. 1040x 2010 form irs. 1040x 2010 form gov/e-pay. 1040x 2010 form A fee may be charged to file electronically. 1040x 2010 form Credit or debit card payments. 1040x 2010 form   Employers can pay the balance due shown on Form 943 by credit or debit card. 1040x 2010 form Do not use a credit or debit card to make federal tax deposits. 1040x 2010 form For more information on paying your taxes with a credit or debit card, visit the IRS website at www. 1040x 2010 form irs. 1040x 2010 form gov/e-pay. 1040x 2010 form When you hire a new employee. 1040x 2010 form  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. 1040x 2010 form Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. 1040x 2010 form If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. 1040x 2010 form If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. 1040x 2010 form See section 1 for more information. 1040x 2010 form Eligibility for employment. 1040x 2010 form  You must verify that each new employee is legally eligible to work in the United States. 1040x 2010 form This includes completing the U. 1040x 2010 form S. 1040x 2010 form Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 1040x 2010 form You can get the form from USCIS offices or by calling 1-800-870-3676. 1040x 2010 form Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. 1040x 2010 form uscis. 1040x 2010 form gov for more information. 1040x 2010 form New hire reporting. 1040x 2010 form   You are required to report any new employee to a designated state new-hire registry. 1040x 2010 form A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. 1040x 2010 form Many states accept a copy of Form W-4 with employer information added. 1040x 2010 form Visit the Office of Child Support Enforcement's website at www. 1040x 2010 form acf. 1040x 2010 form hhs. 1040x 2010 form gov/programs/cse/newhire for more information. 1040x 2010 form Dishonored payments. 1040x 2010 form  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 1040x 2010 form The penalty is $25 or 2% of the payment, whichever is more. 1040x 2010 form However, the penalty on dishonored payments of $24. 1040x 2010 form 99 or less is an amount equal to the payment. 1040x 2010 form For example, a dishonored payment of $18 is charged a penalty of $18. 1040x 2010 form Forms in Spanish. 1040x 2010 form  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. 1040x 2010 form For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). 1040x 2010 form For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. 1040x 2010 form References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). 1040x 2010 form Information returns. 1040x 2010 form  You may be required to file information returns to report certain types of payments made during the year. 1040x 2010 form For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. 1040x 2010 form For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). 1040x 2010 form Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. 1040x 2010 form See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. 1040x 2010 form If you file 250 or more Forms W-2, you must file them electronically. 1040x 2010 form SSA will not accept Forms W-2 and W-3 filed on any magnetic media. 1040x 2010 form Information reporting customer service site. 1040x 2010 form  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. 1040x 2010 form If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). 1040x 2010 form The call site can also be reached by email at mccirp@irs. 1040x 2010 form gov. 1040x 2010 form Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. 1040x 2010 form Web-based application for an employer identification number (EIN). 1040x 2010 form  You can apply for an employer identification number (EIN) online by visiting IRS. 1040x 2010 form gov and clicking on the Apply for an EIN Online link under Tools. 1040x 2010 form When a crew leader furnishes workers to you. 1040x 2010 form  Record the crew leader's name, address, and EIN. 1040x 2010 form See sections 2 and 10. 1040x 2010 form Change of address. 1040x 2010 form  Use Form 8822-B to notify the IRS of an address change. 1040x 2010 form Do not mail form 8822-B with your employment tax return. 1040x 2010 form Ordering forms and publications. 1040x 2010 form  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. 1040x 2010 form irs. 1040x 2010 form gov/businesses. 1040x 2010 form Click on the Online Ordering for Information Returns and Employer Returns. 1040x 2010 form You can also visit www. 1040x 2010 form irs. 1040x 2010 form gov/formspubs to download other forms and publications. 1040x 2010 form Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. 1040x 2010 form Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. 1040x 2010 form socialsecurity. 1040x 2010 form gov/employer, to register for Business Services Online. 1040x 2010 form You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. 1040x 2010 form Form W-3 will be created for you based on your Forms W-2. 1040x 2010 form Tax Questions. 1040x 2010 form   If you have a tax question, check the information available on IRS. 1040x 2010 form gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 1040x 2010 form m. 1040x 2010 form –7:00 p. 1040x 2010 form m. 1040x 2010 form local time (Alaska and Hawaii follow Pacific time). 1040x 2010 form We cannot answer tax questions sent to the address provided later for comments and suggestions. 1040x 2010 form Recordkeeping. 1040x 2010 form  Keep all records of employment taxes for at least 4 years. 1040x 2010 form These should be available for IRS review. 1040x 2010 form Your records should include the following information. 1040x 2010 form Your employer identification number (EIN). 1040x 2010 form Amounts and dates of all wage, annuity, and pension payments. 1040x 2010 form Names, addresses, social security numbers, and occupations of employees and recipients. 1040x 2010 form Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. 1040x 2010 form Dates of employment for each employee. 1040x 2010 form Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. 1040x 2010 form Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). 1040x 2010 form Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. 1040x 2010 form Copies of returns filed and confirmation numbers. 1040x 2010 form Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. 1040x 2010 form If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. 1040x 2010 form If the crew leader has no permanent mailing address, record his or her present address. 1040x 2010 form Private delivery services. 1040x 2010 form  You can use certain private delivery services designated by the IRS to send tax returns and payments. 1040x 2010 form The list includes only the following. 1040x 2010 form DHL Express (DHL): DHL Same Day Service. 1040x 2010 form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 1040x 2010 form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040x 2010 form M. 1040x 2010 form , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040x 2010 form For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040x 2010 form gov and enter "private delivery service" in the search box. 1040x 2010 form Your private delivery service can tell you how to get written proof of the mailing date. 1040x 2010 form Private delivery services cannot deliver items to P. 1040x 2010 form O. 1040x 2010 form boxes. 1040x 2010 form You must use the U. 1040x 2010 form S. 1040x 2010 form Postal Service to mail any item to an IRS P. 1040x 2010 form O. 1040x 2010 form box address. 1040x 2010 form Photographs of missing children. 1040x 2010 form  The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040x 2010 form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x 2010 form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040x 2010 form Calendar The following are important dates and responsibilities. 1040x 2010 form See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. 1040x 2010 form Also see Publication 509, Tax Calendars. 1040x 2010 form   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 1040x 2010 form A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 1040x 2010 form However, a statewide legal holiday does not delay the due date of federal tax deposits. 1040x 2010 form See Deposits on Business Days Only in section 7. 1040x 2010 form For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 1040x 2010 form S. 1040x 2010 form Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 1040x 2010 form See Private delivery services under Reminders. 1040x 2010 form By January 31 . 1040x 2010 form   File Form 943. 1040x 2010 form See section 8 for more information on Form 943. 1040x 2010 form If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 1040x 2010 form Furnish each employee with a completed Form W-2. 1040x 2010 form Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 1040x 2010 form File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040x 2010 form See section 10 for more information on FUTA. 1040x 2010 form If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. 1040x 2010 form File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. 1040x 2010 form If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. 1040x 2010 form By February 15. 1040x 2010 form  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. 1040x 2010 form On February 16. 1040x 2010 form  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 1040x 2010 form Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. 1040x 2010 form If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. 1040x 2010 form See section 5 for more information. 1040x 2010 form If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. 1040x 2010 form By February 28. 1040x 2010 form   File paper Forms 1099 and 1096. 1040x 2010 form File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 1040x 2010 form S. 1040x 2010 form Information Returns, with the IRS. 1040x 2010 form For electronically filed returns, see By March 31 below. 1040x 2010 form File paper Forms W-2 and W-3. 1040x 2010 form File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. 1040x 2010 form For electronically filed returns, see By March 31 next. 1040x 2010 form By March 31. 1040x 2010 form   File electronic Forms W-2 and 1099. 1040x 2010 form File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 1040x 2010 form For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. 1040x 2010 form socialsecurity. 1040x 2010 form gov/employer. 1040x 2010 form For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. 1040x 2010 form By April 30, July 31, October 31, and January 31. 1040x 2010 form   Deposit FUTA taxes. 1040x 2010 form Deposit FUTA tax if the undeposited amount is over $500. 1040x 2010 form Before December 1. 1040x 2010 form  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. 1040x 2010 form Introduction This publication is for employers of agricultural workers (farmworkers). 1040x 2010 form It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). 1040x 2010 form Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. 1040x 2010 form If you have nonfarm employees, see Publication 15 (Circular E). 1040x 2010 form If you have employees in the U. 1040x 2010 form S. 1040x 2010 form Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). 1040x 2010 form Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. 1040x 2010 form Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. 1040x 2010 form Comments and suggestions. 1040x 2010 form   We welcome your comments about this publication and your suggestions for future editions. 1040x 2010 form   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. 1040x 2010 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x 2010 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x 2010 form   You can also send us comments from www. 1040x 2010 form irs. 1040x 2010 form gov/formspubs. 1040x 2010 form Click on More Information and then click on Comment on Tax Forms and Publications. 1040x 2010 form   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 1040x 2010 form COBRA premium assistance credit. 1040x 2010 form   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. 1040x 2010 form COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. 1040x 2010 form Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). 1040x 2010 form Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. 1040x 2010 form Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. 1040x 2010 form For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. 1040x 2010 form   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. 1040x 2010 form For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. 1040x 2010 form   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. 1040x 2010 form The assistance for the coverage can last up to 15 months. 1040x 2010 form   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. 1040x 2010 form For more information, see Notice 2009-27, 2009-16 I. 1040x 2010 form R. 1040x 2010 form B. 1040x 2010 form 838, available at www. 1040x 2010 form irs. 1040x 2010 form gov/irb/2009-16_irb/ar09. 1040x 2010 form html. 1040x 2010 form   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. 1040x 2010 form   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. 1040x 2010 form The reimbursement is made through a credit against the employer's employment tax liabilities. 1040x 2010 form For information on how to claim the credit, see the Instructions for Form 943. 1040x 2010 form The credit is treated as a deposit made on the first day of the return period. 1040x 2010 form In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. 1040x 2010 form In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. 1040x 2010 form   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. 1040x 2010 form Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. 1040x 2010 form In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. 1040x 2010 form In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. 1040x 2010 form Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. 1040x 2010 form Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. 1040x 2010 form A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. 1040x 2010 form   For more information, visit IRS. 1040x 2010 form gov and enter “COBRA” in the search box. 1040x 2010 form Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 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