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2009 Amended Tax Return Instructions

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2009 Amended Tax Return Instructions

2009 amended tax return instructions Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. 2009 amended tax return instructions The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. 2009 amended tax return instructions Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. 2009 amended tax return instructions Exclusion or deduction. 2009 amended tax return instructions   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. 2009 amended tax return instructions Your employer can tell you whether your benefit plan qualifies. 2009 amended tax return instructions To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. 2009 amended tax return instructions You cannot use Form 1040EZ. 2009 amended tax return instructions   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. 2009 amended tax return instructions Therefore, you would not get an exclusion from wages. 2009 amended tax return instructions Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. 2009 amended tax return instructions To claim the deduction, you must use Form 2441. 2009 amended tax return instructions   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). 2009 amended tax return instructions Statement for employee. 2009 amended tax return instructions   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. 2009 amended tax return instructions Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. 2009 amended tax return instructions Qualifying person(s). 2009 amended tax return instructions   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. 2009 amended tax return instructions If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. 2009 amended tax return instructions Your disabled spouse who is not physically or mentally able to care for himself or herself. 2009 amended tax return instructions Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). 2009 amended tax return instructions Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. 2009 amended tax return instructions For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. 2009 amended tax return instructions Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. 2009 amended tax return instructions Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. 2009 amended tax return instructions   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. 2009 amended tax return instructions   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. 2009 amended tax return instructions Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. 2009 amended tax return instructions Supplemental security income (SSI) payments. 2009 amended tax return instructions   Social security benefits do not include SSI payments, which are not taxable. 2009 amended tax return instructions Do not include these payments in your income. 2009 amended tax return instructions Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. 2009 amended tax return instructions You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. 2009 amended tax return instructions Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. 2009 amended tax return instructions You may be entitled to a tax credit if you were permanently and totally disabled when you retired. 2009 amended tax return instructions For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. 2009 amended tax return instructions Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. 2009 amended tax return instructions Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. 2009 amended tax return instructions For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. 2009 amended tax return instructions Retirement and profit-sharing plans. 2009 amended tax return instructions   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. 2009 amended tax return instructions The payments must be reported as a pension or annuity. 2009 amended tax return instructions Accrued leave payment. 2009 amended tax return instructions   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. 2009 amended tax return instructions The payment is not a disability payment. 2009 amended tax return instructions Include it in your income in the tax year you receive it. 2009 amended tax return instructions See Publication 525, Taxable and Nontaxable Income, for more information. 2009 amended tax return instructions Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. 2009 amended tax return instructions For information about military and government disability pensions, see Publication 525. 2009 amended tax return instructions VA disability benefits. 2009 amended tax return instructions   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. 2009 amended tax return instructions If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. 2009 amended tax return instructions   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. 2009 amended tax return instructions These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. 2009 amended tax return instructions Other Payments You may receive other payments that are related to your disability. 2009 amended tax return instructions The following payments are not taxable. 2009 amended tax return instructions Benefit payments from a public welfare fund, such as payments due to blindness. 2009 amended tax return instructions Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. 2009 amended tax return instructions Compensatory (but not punitive) damages for physical injury or physical sickness. 2009 amended tax return instructions Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. 2009 amended tax return instructions Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. 2009 amended tax return instructions Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. 2009 amended tax return instructions Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. 2009 amended tax return instructions More detailed information can be found in Publication 525. 2009 amended tax return instructions Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. 2009 amended tax return instructions Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. 2009 amended tax return instructions These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. 2009 amended tax return instructions This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. 2009 amended tax return instructions For more information, see Publication 525. 2009 amended tax return instructions Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. 2009 amended tax return instructions You must use Schedule A (Form 1040) to itemize your deductions. 2009 amended tax return instructions See your form instructions for information on the standard deduction and the deductions you can itemize. 2009 amended tax return instructions The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. 2009 amended tax return instructions Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. 2009 amended tax return instructions Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. 2009 amended tax return instructions They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. 2009 amended tax return instructions You can deduct only the amount of your medical and dental expenses that is more than 10% (7. 2009 amended tax return instructions 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. 2009 amended tax return instructions The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. 2009 amended tax return instructions For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). 2009 amended tax return instructions Artificial limbs, contact lenses, eyeglasses, and hearing aids. 2009 amended tax return instructions The part of the cost of Braille books and magazines that is more than the price of regular printed editions. 2009 amended tax return instructions Cost and repair of special telephone equipment for hearing-impaired persons. 2009 amended tax return instructions Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. 2009 amended tax return instructions ” Cost and care of a guide dog or other animal aiding a person with a physical disability. 2009 amended tax return instructions Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. 2009 amended tax return instructions This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. 2009 amended tax return instructions Premiums for qualified long-term care insurance, up to certain amounts. 2009 amended tax return instructions Improvements to a home that do not increase its value if the main purpose is medical care. 2009 amended tax return instructions An example is constructing entrance or exit ramps. 2009 amended tax return instructions Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. 2009 amended tax return instructions See Publication 502 for more information. 2009 amended tax return instructions Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. 2009 amended tax return instructions If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. 2009 amended tax return instructions 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. 2009 amended tax return instructions You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. 2009 amended tax return instructions Impairment-related expenses defined. 2009 amended tax return instructions   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. 2009 amended tax return instructions Publication 502 contains more detailed information. 2009 amended tax return instructions Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. 2009 amended tax return instructions Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. 2009 amended tax return instructions To qualify, you must pay these expenses so you can work or look for work. 2009 amended tax return instructions The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 2009 amended tax return instructions You can claim the credit on Form 1040 or 1040A. 2009 amended tax return instructions You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. 2009 amended tax return instructions You figure the credit on Form 2441. 2009 amended tax return instructions For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. 2009 amended tax return instructions Publication 503, Child and Dependent Care Expenses, contains more detailed information. 2009 amended tax return instructions Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. 2009 amended tax return instructions S. 2009 amended tax return instructions citizen or a resident alien and either of the following apply. 2009 amended tax return instructions You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. 2009 amended tax return instructions You can claim the credit on Form 1040 or 1040A. 2009 amended tax return instructions You figure the credit on Schedule R. 2009 amended tax return instructions For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. 2009 amended tax return instructions Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. 2009 amended tax return instructions Earned Income Credit This credit is based on the amount of your earned income. 2009 amended tax return instructions You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. 2009 amended tax return instructions To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. 2009 amended tax return instructions If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. 2009 amended tax return instructions You cannot use Form 1040EZ if you have a qualifying child. 2009 amended tax return instructions Qualifying child. 2009 amended tax return instructions   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. 2009 amended tax return instructions Earned income. 2009 amended tax return instructions   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. 2009 amended tax return instructions However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. 2009 amended tax return instructions More information. 2009 amended tax return instructions   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. 2009 amended tax return instructions Publication 596, Earned Income Credit (EIC), contains more detailed information. 2009 amended tax return instructions Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. 2009 amended tax return instructions A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. 2009 amended tax return instructions This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. 2009 amended tax return instructions In this case you do not have to pay employment taxes on the amount you pay. 2009 amended tax return instructions But if you control what work is done and how it is done, the worker is your employee. 2009 amended tax return instructions If you possess the right to discharge a worker, that worker is generally considered to be your employee. 2009 amended tax return instructions If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. 2009 amended tax return instructions To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. 2009 amended tax return instructions Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. 2009 amended tax return instructions Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. 2009 amended tax return instructions For more information, see chapter 7 of Publication 535, Business Expenses. 2009 amended tax return instructions Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. 2009 amended tax return instructions The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. 2009 amended tax return instructions See Form 8826, Disabled Access Credit, for more information. 2009 amended tax return instructions Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. 2009 amended tax return instructions One targeted group consists of vocational rehabilitation referrals. 2009 amended tax return instructions These are individuals who have a physical or mental disability that results in a substantial handicap to employment. 2009 amended tax return instructions See Form 5884, Work Opportunity Credit. 2009 amended tax return instructions How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 2009 amended tax return instructions Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2009 amended tax return instructions Free help with your tax return. 2009 amended tax return instructions   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2009 amended tax return instructions The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2009 amended tax return instructions The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2009 amended tax return instructions Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2009 amended tax return instructions Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2009 amended tax return instructions To find the nearest VITA or TCE site, visit IRS. 2009 amended tax return instructions gov or call 1-800-906-9887. 2009 amended tax return instructions   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2009 amended tax return instructions To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2009 amended tax return instructions aarp. 2009 amended tax return instructions org/money/taxaide or call 1-888-227-7669. 2009 amended tax return instructions   For more information on these programs, go to IRS. 2009 amended tax return instructions gov and enter “VITA” in the search box. 2009 amended tax return instructions Internet. 2009 amended tax return instructions IRS. 2009 amended tax return instructions gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2009 amended tax return instructions Apply for an Employer Identification Number (EIN). 2009 amended tax return instructions Go to IRS. 2009 amended tax return instructions gov and enter Apply for an EIN in the search box. 2009 amended tax return instructions Request an Electronic Filing PIN by going to IRS. 2009 amended tax return instructions gov and entering Electronic Filing PIN in the search box. 2009 amended tax return instructions Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2009 amended tax return instructions gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2009 amended tax return instructions If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2009 amended tax return instructions Check the status of your amended return. 2009 amended tax return instructions Go to IRS. 2009 amended tax return instructions gov and enter Where's My Amended Return in the search box. 2009 amended tax return instructions Download forms, instructions, and publications, including some accessible versions. 2009 amended tax return instructions Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2009 amended tax return instructions gov or IRS2Go. 2009 amended tax return instructions Tax return and tax account transcripts are generally available for the current year and past three years. 2009 amended tax return instructions Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2009 amended tax return instructions gov. 2009 amended tax return instructions Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2009 amended tax return instructions Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2009 amended tax return instructions gov. 2009 amended tax return instructions Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2009 amended tax return instructions gov or IRS2Go. 2009 amended tax return instructions Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2009 amended tax return instructions An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2009 amended tax return instructions Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2009 amended tax return instructions If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2009 amended tax return instructions Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2009 amended tax return instructions Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2009 amended tax return instructions gov. 2009 amended tax return instructions Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2009 amended tax return instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2009 amended tax return instructions Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2009 amended tax return instructions AARP offers the Tax-Aide counseling program as part of the TCE program. 2009 amended tax return instructions Visit AARP's website to find the nearest Tax-Aide location. 2009 amended tax return instructions Research your tax questions. 2009 amended tax return instructions Search publications and instructions by topic or keyword. 2009 amended tax return instructions Read the Internal Revenue Code, regulations, or other official guidance. 2009 amended tax return instructions Read Internal Revenue Bulletins. 2009 amended tax return instructions Sign up to receive local and national tax news by email. 2009 amended tax return instructions Phone. 2009 amended tax return instructions You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2009 amended tax return instructions Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2009 amended tax return instructions Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2009 amended tax return instructions Call to locate the nearest volunteer help site, 1-800-906-9887. 2009 amended tax return instructions Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2009 amended tax return instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2009 amended tax return instructions Most VITA and TCE sites offer free electronic filing. 2009 amended tax return instructions Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2009 amended tax return instructions Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2009 amended tax return instructions Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2009 amended tax return instructions The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2009 amended tax return instructions If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2009 amended tax return instructions Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2009 amended tax return instructions Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2009 amended tax return instructions Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2009 amended tax return instructions Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2009 amended tax return instructions Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2009 amended tax return instructions You should receive your order within 10 business days. 2009 amended tax return instructions Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2009 amended tax return instructions Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2009 amended tax return instructions Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2009 amended tax return instructions Call to ask tax questions, 1-800-829-1040. 2009 amended tax return instructions Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2009 amended tax return instructions The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2009 amended tax return instructions These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2009 amended tax return instructions gsa. 2009 amended tax return instructions gov/fedrelay. 2009 amended tax return instructions Walk-in. 2009 amended tax return instructions You can find a selection of forms, publications and services — in-person, face-to-face. 2009 amended tax return instructions Products. 2009 amended tax return instructions You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2009 amended tax return instructions Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2009 amended tax return instructions Services. 2009 amended tax return instructions You can walk in to your local TAC most business days for personal, face-to-face tax help. 2009 amended tax return instructions An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2009 amended tax return instructions If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 2009 amended tax return instructions No appointment is necessary—just walk in. 2009 amended tax return instructions Before visiting, check www. 2009 amended tax return instructions irs. 2009 amended tax return instructions gov/localcontacts for hours of operation and services provided. 2009 amended tax return instructions Mail. 2009 amended tax return instructions You can send your order for forms, instructions, and publications to the address below. 2009 amended tax return instructions You should receive a response within 10 business days after your request is received. 2009 amended tax return instructions  Internal Revenue Service 1201 N. 2009 amended tax return instructions Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2009 amended tax return instructions   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2009 amended tax return instructions Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2009 amended tax return instructions What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2009 amended tax return instructions We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2009 amended tax return instructions You face (or your business is facing) an immediate threat of adverse action. 2009 amended tax return instructions You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2009 amended tax return instructions   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2009 amended tax return instructions Here's why we can help: TAS is an independent organization within the IRS. 2009 amended tax return instructions Our advocates know how to work with the IRS. 2009 amended tax return instructions Our services are free and tailored to meet your needs. 2009 amended tax return instructions We have offices in every state, the District of Columbia, and Puerto Rico. 2009 amended tax return instructions How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2009 amended tax return instructions irs. 2009 amended tax return instructions gov/advocate, or call us toll-free at 1-877-777-4778. 2009 amended tax return instructions How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2009 amended tax return instructions If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2009 amended tax return instructions irs. 2009 amended tax return instructions gov/sams. 2009 amended tax return instructions Low Income Taxpayer Clinics. 2009 amended tax return instructions   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2009 amended tax return instructions Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2009 amended tax return instructions Visit www. 2009 amended tax return instructions TaxpayerAdvocate. 2009 amended tax return instructions irs. 2009 amended tax return instructions gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2009 amended tax return instructions Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

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

State Consumer Protection Offices

Colorado Office of the Attorney General

Website: Colorado Office of the Attorney General

Address: Colorado Office of the Attorney General
Consumer Protection Section
1300 Broadway, 10th Floor
Denver, CO 80203

Phone Number: 720-508-6006

Toll-free: 1-800-222-4444 (CO)

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County Consumer Protection Offices

Pueblo County District Attorney's Office

Website: Pueblo County District Attorney's Office

Address: Pueblo County District Attorney's Office
Economic Crimes Unit
701 Court St.
Pueblo, CO 81003

Phone Number: 719-583-6030

Weld County District Attorney's Office

Website: Weld County District Attorney's Office

Address: Weld County District Attorney's Office
915 10th St.
PO Box 1167
Greeley, CO 80632-1167

Phone Number: 970-356-4010

Fourth Judicial District Attorney's Office

Website: Fourth Judicial District Attorney's Office

Address: Fourth Judicial District Attorney's Office
Economic Crimes Division
El Paso and Teller Counties
105 E. Vermijo Ave.
Colorado Springs, CO 80903

Phone Number: 719-520-6000 719-520-6002 (Fraud Hotline)

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City Consumer Protection Offices

Denver District Attorney's Office

Website: Denver District Attorney's Office

Address: Denver District Attorney's Office
Economic Crimes Unit
201 W. Colfax Ave.
Denver, CO 80202

Phone Number: 720-913-9179

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Banking Authorities

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

Department of Regulatory Agencies

Website: Department of Regulatory Agencies

Address: Department of Regulatory Agencies
Division of Banking
1560 Broadway, Suite 975
Denver, CO 80202

Phone Number: 303-894-7575

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Insurance Regulators

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

Department of Regulatory Agencies

Website: Department of Regulatory Agencies

Address: Department of Regulatory Agencies
Division of Insurance
1560 Broadway, Suite 850
Denver, CO 80202

Phone Number: 303-894-7490

Toll-free: 1-800-930-3745 (CO)

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Securities Administrators

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

Department of Regulatory Agencies

Website: Department of Regulatory Agencies

Address: Department of Regulatory Agencies
Division of Securities
1560 Broadway, Suite 900
Denver, CO 80202

Phone Number: 303-894-2320

TTY: 1-800-659-2656

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Utility Commissions

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

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Protection Division
1560 Broadway, Suite 250
Denver, CO 80202

Phone Number: 303-894-2070

Toll-free: 1-800-456-0858 (CO)

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The 2009 Amended Tax Return Instructions

2009 amended tax return instructions 6. 2009 amended tax return instructions   Insurance Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible PremiumsSelf-Employed Health Insurance Deduction Nondeductible Premiums Capitalized Premiums When To Deduct Premiums What's New Retiree drug subsidy. 2009 amended tax return instructions  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). 2009 amended tax return instructions For more information, see the retiree drug subsidy frequently asked questions on IRS. 2009 amended tax return instructions gov. 2009 amended tax return instructions Introduction You generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. 2009 amended tax return instructions However, you may have to capitalize certain insurance costs under the uniform capitalization rules. 2009 amended tax return instructions For more information, see Capitalized Premiums , later. 2009 amended tax return instructions Topics - This chapter discusses: Deductible premiums Nondeductible premiums Capitalized premiums When to deduct premiums Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 538 Accounting Periods and Methods 547 Casualties, Disasters, and Thefts Form (and Instructions) 1040 U. 2009 amended tax return instructions S. 2009 amended tax return instructions Individual Income Tax Return See chapter 12 for information about getting publications and forms. 2009 amended tax return instructions Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. 2009 amended tax return instructions Insurance that covers fire, storm, theft, accident, or similar losses. 2009 amended tax return instructions Credit insurance that covers losses from business bad debts. 2009 amended tax return instructions Group hospitalization and medical insurance for employees, including long-term care insurance. 2009 amended tax return instructions If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. 2009 amended tax return instructions If an S corporation pays accident and health insurance premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages subject to federal income tax withholding. 2009 amended tax return instructions See Publication 15-B. 2009 amended tax return instructions Liability insurance. 2009 amended tax return instructions Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. 2009 amended tax return instructions Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. 2009 amended tax return instructions If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. 2009 amended tax return instructions If an S corporation pays workers' compensation premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages. 2009 amended tax return instructions Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. 2009 amended tax return instructions Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. 2009 amended tax return instructions Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. 2009 amended tax return instructions If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. 2009 amended tax return instructions If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. 2009 amended tax return instructions Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. 2009 amended tax return instructions Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. 2009 amended tax return instructions Self-Employed Health Insurance Deduction You may be able to deduct premiums paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents. 2009 amended tax return instructions The insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. 2009 amended tax return instructions A child includes your son, daughter, stepchild, adopted child, or foster child. 2009 amended tax return instructions A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 2009 amended tax return instructions One of the following statements must be true. 2009 amended tax return instructions You were self-employed and had a net profit for the year reported on Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ (Form 1040), Net Profit From Business; or Schedule F (Form 1040), Profit or Loss From Farming. 2009 amended tax return instructions You were a partner with net earnings from self-employment for the year reported on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 2009 amended tax return instructions , box 14, code A. 2009 amended tax return instructions You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. 2009 amended tax return instructions You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. 2009 amended tax return instructions Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. 2009 amended tax return instructions The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. 2009 amended tax return instructions For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual. 2009 amended tax return instructions For partners, a policy can be either in the name of the partnership or in the name of the partner. 2009 amended tax return instructions You can either pay the premiums yourself or your partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. 2009 amended tax return instructions However, if the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. 2009 amended tax return instructions Otherwise, the insurance plan will not be considered to be established under your business. 2009 amended tax return instructions For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. 2009 amended tax return instructions You can either pay the premiums yourself or your S corporation can pay them and report the premium amounts on Form W-2 as wages to be included in your gross income. 2009 amended tax return instructions However, if the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you and report the premium amounts on Form W-2 as wages to be included in your gross income. 2009 amended tax return instructions Otherwise, the insurance plan will not be considered to be established under your business. 2009 amended tax return instructions Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. 2009 amended tax return instructions If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. 2009 amended tax return instructions For more information, see Form 1040X, Amended U. 2009 amended tax return instructions S. 2009 amended tax return instructions Individual Income Tax Return. 2009 amended tax return instructions Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction. 2009 amended tax return instructions Take the deduction on Form 1040, line 29. 2009 amended tax return instructions Qualified long-term care insurance. 2009 amended tax return instructions   You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. 2009 amended tax return instructions But, for each person covered, you can include only the smaller of the following amounts. 2009 amended tax return instructions The amount paid for that person. 2009 amended tax return instructions The amount shown below. 2009 amended tax return instructions Use the person's age at the end of the tax year. 2009 amended tax return instructions Age 40 or younger–$360 Age 41 to 50–$680 Age 51 to 60–$1,360 Age 61 to 70–$3,640 Age 71 or older–$4,550 Qualified long-term care insurance contract. 2009 amended tax return instructions   A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. 2009 amended tax return instructions The contract must meet all the following requirements. 2009 amended tax return instructions It must be guaranteed renewable. 2009 amended tax return instructions It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits. 2009 amended tax return instructions It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. 2009 amended tax return instructions It generally must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. 2009 amended tax return instructions Qualified long-term care services. 2009 amended tax return instructions   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. 2009 amended tax return instructions The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. 2009 amended tax return instructions Worksheet 6-A. 2009 amended tax return instructions Self-Employed Health Insurance Deduction Worksheet Note. 2009 amended tax return instructions Use a separate worksheet for each trade or business under which an insurance plan is established. 2009 amended tax return instructions 1. 2009 amended tax return instructions Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. 2009 amended tax return instructions Your insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. 2009 amended tax return instructions But do not include the following. 2009 amended tax return instructions   Amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse's employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. 2009 amended tax return instructions Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. 2009 amended tax return instructions Any amounts you included on Form 8885, line 4. 2009 amended tax return instructions Any qualified health insurance premiums you paid to “U. 2009 amended tax return instructions S. 2009 amended tax return instructions Treasury-HCTC. 2009 amended tax return instructions ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. 2009 amended tax return instructions Any payments for qualified long-term care insurance (see line 2) 1. 2009 amended tax return instructions   2. 2009 amended tax return instructions For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. 2009 amended tax return instructions       a) Total payments made for that person during the year. 2009 amended tax return instructions       b) The amount shown below. 2009 amended tax return instructions Use the person's age at the end of the tax year. 2009 amended tax return instructions         $360— if that person is age 40 or younger          $680— if age 41 to 50         $1,360— if age 51 to 60         $3,640— if age 61 to 70         $4,550— if age 71 or older         Do not include payments for any month you were eligible to participate in a long-term care insurance plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. 2009 amended tax return instructions If more than one person is covered, figure separately the amount to enter for each person. 2009 amended tax return instructions Then enter the total of those amounts 2. 2009 amended tax return instructions   3. 2009 amended tax return instructions Add lines 1 and 2 3. 2009 amended tax return instructions   4. 2009 amended tax return instructions Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. 2009 amended tax return instructions Do not include Conservation Reserve Program payments exempt from self-employment tax. 2009 amended tax return instructions If the business is an S corporation, skip to line 11 4. 2009 amended tax return instructions   5. 2009 amended tax return instructions Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form 1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A; plus any other income allocable to the profitable businesses. 2009 amended tax return instructions Do not include Conservation Reserve Program payments exempt from self-employment tax. 2009 amended tax return instructions See the Instructions for Schedule SE (Form 1040). 2009 amended tax return instructions Do not include any net losses shown on these schedules. 2009 amended tax return instructions 5. 2009 amended tax return instructions   6. 2009 amended tax return instructions Divide line 4 by line 5 6. 2009 amended tax return instructions   7. 2009 amended tax return instructions Multiply Form 1040, line 27, by the percentage on line 6 7. 2009 amended tax return instructions   8. 2009 amended tax return instructions Subtract line 7 from line 4 8. 2009 amended tax return instructions   9. 2009 amended tax return instructions Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in which the insurance plan is established 9. 2009 amended tax return instructions   10. 2009 amended tax return instructions Subtract line 9 from line 8 10. 2009 amended tax return instructions   11. 2009 amended tax return instructions Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a more-than-2% shareholder and in which the insurance plan is established 11. 2009 amended tax return instructions   12. 2009 amended tax return instructions Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11 above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11 above 12. 2009 amended tax return instructions   13. 2009 amended tax return instructions Subtract line 12 from line 10 or 11, whichever applies 13. 2009 amended tax return instructions   14. 2009 amended tax return instructions Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. 2009 amended tax return instructions Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). 2009 amended tax return instructions 14. 2009 amended tax return instructions   * If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the business. 2009 amended tax return instructions Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. 2009 amended tax return instructions * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. 2009 amended tax return instructions However, it does not include capital gain income. 2009 amended tax return instructions Chronically ill individual. 2009 amended tax return instructions   A chronically ill individual is a person who has been certified as one of the following. 2009 amended tax return instructions An individual who has been unable, due to loss of functional capacity for at least 90 days, to perform at least two activities of daily living without substantial assistance from another individual. 2009 amended tax return instructions Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. 2009 amended tax return instructions An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2009 amended tax return instructions The certification must have been made by a licensed health care practitioner within the previous 12 months. 2009 amended tax return instructions Benefits received. 2009 amended tax return instructions   For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. 2009 amended tax return instructions Other coverage. 2009 amended tax return instructions   You cannot take the deduction for any month you were eligible to participate in any employer (including your spouse's) subsidized health plan at any time during that month, even if you did not actually participate. 2009 amended tax return instructions In addition, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2013, do not use amounts paid for coverage for that month to figure the deduction. 2009 amended tax return instructions   These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. 2009 amended tax return instructions However, any medical insurance payments not deductible on Form 1040, line 29, can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, if you itemize deductions. 2009 amended tax return instructions Effect on itemized deductions. 2009 amended tax return instructions   Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. 2009 amended tax return instructions Effect on self-employment tax. 2009 amended tax return instructions   For tax years beginning before or after 2010, you cannot subtract the self-employed health insurance deduction when figuring net earnings for your self-employment tax from the business under which the insurance plan is established, or considered to be established as discussed earlier. 2009 amended tax return instructions For more information, see Schedule SE (Form 1040). 2009 amended tax return instructions How to figure the deduction. 2009 amended tax return instructions   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. 2009 amended tax return instructions However, if any of the following apply, you must use Worksheet 6-A in this chapter. 2009 amended tax return instructions You had more than one source of income subject to self-employment tax. 2009 amended tax return instructions You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 2009 amended tax return instructions You are using amounts paid for qualified long-term care insurance to figure the deduction. 2009 amended tax return instructions If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. 2009 amended tax return instructions Health coverage tax credit. 2009 amended tax return instructions   You may be able to take this credit only if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient. 2009 amended tax return instructions Use Form 8885 to figure the amount, if any, of this credit. 2009 amended tax return instructions   When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. 2009 amended tax return instructions Any amounts you included on Form 8885, line 4. 2009 amended tax return instructions Any qualified health insurance premiums you paid to “U. 2009 amended tax return instructions S. 2009 amended tax return instructions Treasury-HCTC. 2009 amended tax return instructions ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 2009 amended tax return instructions More than one health plan and business. 2009 amended tax return instructions   If you have more than one health plan during the year and each plan is established under a different business, you must use separate worksheets (Worksheet 6-A) to figure each plan's net earnings limit. 2009 amended tax return instructions Include the premium you paid under each plan on line 1 or line 2 of that separate worksheet and your net profit (or wages) from that business on line 4 (or line 11). 2009 amended tax return instructions For a plan that provides long-term care insurance, the total of the amounts entered for each person on line 2 of all worksheets cannot be more than the appropriate limit shown on line 2 for that person. 2009 amended tax return instructions Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. 2009 amended tax return instructions Self-insurance reserve funds. 2009 amended tax return instructions You cannot deduct amounts credited to a reserve set up for self-insurance. 2009 amended tax return instructions This applies even if you cannot get business insurance coverage for certain business risks. 2009 amended tax return instructions However, your actual losses may be deductible. 2009 amended tax return instructions See Publication 547. 2009 amended tax return instructions Loss of earnings. 2009 amended tax return instructions You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. 2009 amended tax return instructions However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. 2009 amended tax return instructions Certain life insurance and annuities. 2009 amended tax return instructions For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. 2009 amended tax return instructions You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. 2009 amended tax return instructions A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. 2009 amended tax return instructions For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. 2009 amended tax return instructions The disallowance applies without regard to whom the policy covers. 2009 amended tax return instructions Partners. 2009 amended tax return instructions If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. 2009 amended tax return instructions You cannot deduct the insurance premiums. 2009 amended tax return instructions Insurance to secure a loan. 2009 amended tax return instructions If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. 2009 amended tax return instructions Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. 2009 amended tax return instructions In the event of death, the proceeds of the policy are generally not taxed as income even if they are used to liquidate the debt. 2009 amended tax return instructions Capitalized Premiums Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. 2009 amended tax return instructions Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. 2009 amended tax return instructions You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. 2009 amended tax return instructions Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. 2009 amended tax return instructions Uniform capitalization rules. 2009 amended tax return instructions   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. 2009 amended tax return instructions Produce real property or tangible personal property. 2009 amended tax return instructions For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. 2009 amended tax return instructions Acquire property for resale. 2009 amended tax return instructions However, these rules do not apply to the following property. 2009 amended tax return instructions Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. 2009 amended tax return instructions Property you produce if you meet either of the following conditions. 2009 amended tax return instructions Your indirect costs of producing the property are $200,000 or less. 2009 amended tax return instructions You use the cash method of accounting and do not account for inventories. 2009 amended tax return instructions More information. 2009 amended tax return instructions   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. 2009 amended tax return instructions When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. 2009 amended tax return instructions Cash method. 2009 amended tax return instructions   If you use the cash method of accounting, you generally deduct insurance premiums in the tax year you actually paid them, even if you incurred them in an earlier year. 2009 amended tax return instructions However, see Prepayment , later. 2009 amended tax return instructions Accrual method. 2009 amended tax return instructions   If you use an accrual method of accounting, you cannot deduct insurance premiums before the tax year in which you incur a liability for them. 2009 amended tax return instructions In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). 2009 amended tax return instructions For more information about the accrual method of accounting, see chapter 1. 2009 amended tax return instructions For information about the exception for recurring items, see Publication 538. 2009 amended tax return instructions Prepayment. 2009 amended tax return instructions   You cannot deduct expenses in advance, even if you pay them in advance. 2009 amended tax return instructions This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. 2009 amended tax return instructions   Expenses such as insurance are generally allocable to a period of time. 2009 amended tax return instructions You can deduct insurance expenses for the year to which they are allocable. 2009 amended tax return instructions Example. 2009 amended tax return instructions In 2013, you signed a 3-year insurance contract. 2009 amended tax return instructions Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. 2009 amended tax return instructions You can deduct in 2014 and 2015 the premium allocable to those years. 2009 amended tax return instructions Dividends received. 2009 amended tax return instructions   If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. 2009 amended tax return instructions For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. 2009 amended tax return instructions Prev  Up  Next   Home   More Online Publications