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2010 Amended Tax Return

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2010 Amended Tax Return

2010 amended tax return Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. 2010 amended tax return irs. 2010 amended tax return gov/pub15a. 2010 amended tax return What's New Social security and Medicare tax for 2014. 2010 amended tax return  The social security tax rate is 6. 2010 amended tax return 2% each for the employee and employer, unchanged from 2013. 2010 amended tax return The social security wage base limit is $117,000. 2010 amended tax return The Medicare tax rate is 1. 2010 amended tax return 45% each for the employee and employer, unchanged from 2013. 2010 amended tax return There is no wage base limit for Medicare tax. 2010 amended tax return 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. 2010 amended tax return Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 2010 amended tax return Withholding allowance. 2010 amended tax return  The 2014 amount for one withholding allowance on an annual basis is $3,950. 2010 amended tax return Same-sex marriage. 2010 amended tax return  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. 2010 amended tax return For more information, see Revenue Ruling 2013-17, 2013-38 I. 2010 amended tax return R. 2010 amended tax return B. 2010 amended tax return 201, available at www. 2010 amended tax return irs. 2010 amended tax return gov/irb/2013-38_IRB/ar07. 2010 amended tax return html. 2010 amended tax return Notice 2013-61 provides special administrative procedures for employers to make claims for refunds 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. 2010 amended tax return Notice 2013-61, 2013-44 I. 2010 amended tax return R. 2010 amended tax return B. 2010 amended tax return 432, is available at www. 2010 amended tax return irs. 2010 amended tax return gov/irb/2013-44_IRB/ar10. 2010 amended tax return html. 2010 amended tax return Reminders Additional Medicare Tax withholding. 2010 amended tax return . 2010 amended tax return  In addition to withholding Medicare tax at 1. 2010 amended tax return 45%, you must withhold a 0. 2010 amended tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2010 amended tax return 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. 2010 amended tax return Additional Medicare Tax is only imposed on the employee. 2010 amended tax return There is no employer share of Additional Medicare Tax. 2010 amended tax return 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. 2010 amended tax return 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. 2010 amended tax return For more information on Additional Medicare Tax, visit IRS. 2010 amended tax return gov and enter “Additional Medicare Tax” in the search box. 2010 amended tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 2010 amended tax return  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. 2010 amended tax return 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. 2010 amended tax return For more information, visit IRS. 2010 amended tax return gov and enter “work opportunity tax credit” in the search box. 2010 amended tax return COBRA premium assistance credit. 2010 amended tax return  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. 2010 amended tax return For more information, see COBRA premium assistance credit in Publication 15 (Circular E). 2010 amended tax return Federal tax deposits must be made by electronic funds transfer. 2010 amended tax return  You must use electronic funds transfer to make all federal tax deposits. 2010 amended tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2010 amended tax return 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. 2010 amended tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2010 amended tax return EFTPS is a free service provided by the Department of Treasury. 2010 amended tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2010 amended tax return For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). 2010 amended tax return To get more information about EFTPS or to enroll in EFTPS, visit www. 2010 amended tax return eftps. 2010 amended tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2010 amended tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2010 amended tax return You must receive written notice from the IRS to file Form 944. 2010 amended tax return  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. 2010 amended tax return S. 2010 amended tax return Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. 2010 amended tax return You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. 2010 amended tax return For more information on requesting to file Form 944, visit IRS. 2010 amended tax return gov and enter “file employment taxes annually” in the search box. 2010 amended tax return Employers can request to file Forms 941 instead of Form 944. 2010 amended tax return  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. 2010 amended tax return You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. 2010 amended tax return For more information on requesting to file Form 944, visit IRS. 2010 amended tax return gov and enter “file employment taxes annually” in the search box. 2010 amended tax return Aggregate Form 941 filers. 2010 amended tax return  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. 2010 amended tax return Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. 2010 amended tax return To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. 2010 amended tax return Aggregate Form 940 filers. 2010 amended tax return  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 2010 amended tax return Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. 2010 amended tax return To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. 2010 amended tax return Electronic filing and payment. 2010 amended tax return  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. 2010 amended tax return Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. 2010 amended tax return Spend less time and worry about taxes and more time running your business. 2010 amended tax return Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 2010 amended tax return For e-file, visit www. 2010 amended tax return irs. 2010 amended tax return gov/efile for additional information. 2010 amended tax return For EFTPS, visit www. 2010 amended tax return eftps. 2010 amended tax return gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). 2010 amended tax return Electronic submission of Forms W-4, W-4P, W-4S and W-4V. 2010 amended tax return  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. 2010 amended tax return Form W-4, Employee's Withholding Allowance Certificate. 2010 amended tax return Form W-4P, Withholding Certificate for Pension or Annuity Payments. 2010 amended tax return Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. 2010 amended tax return Form W-4V, Voluntary Withholding Request. 2010 amended tax return For each form that you establish an electronic submission system for, you must meet each of the following five requirements. 2010 amended tax return The electronic system must ensure that the information received by the payer is the information sent by the payee. 2010 amended tax return The system must document all occasions of user access that result in a submission. 2010 amended tax return In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. 2010 amended tax return The electronic system must provide exactly the same information as the paper form. 2010 amended tax return The electronic submission must be signed with an electronic signature by the payee whose name is on the form. 2010 amended tax return The electronic signature must be the final entry in the submission. 2010 amended tax return Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. 2010 amended tax return The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. 2010 amended tax return For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. 2010 amended tax return The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. 2010 amended tax return You must also meet all recordkeeping requirements that apply to the paper forms. 2010 amended tax return For more information, see: Regulations sections 31. 2010 amended tax return 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). 2010 amended tax return You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. 2010 amended tax return irs. 2010 amended tax return gov/pub/irs-irbs/irb99-04. 2010 amended tax return pdf. 2010 amended tax return Additional employment tax information. 2010 amended tax return  Visit the IRS website at www. 2010 amended tax return irs. 2010 amended tax return gov/businesses and click on the Employment Taxes link under Businesses Topics. 2010 amended tax return Telephone help. 2010 amended tax return  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. 2010 amended tax return Help for people with disabilities. 2010 amended tax return  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. 2010 amended tax return You may also use this number for assistance with unresolved tax problems. 2010 amended tax return Furnishing Form W-2 to employees electronically. 2010 amended tax return  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. 2010 amended tax return Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. 2010 amended tax return You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. 2010 amended tax return To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. 2010 amended tax return The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. 2010 amended tax return The employee must be informed of the scope and duration of the consent. 2010 amended tax return The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. 2010 amended tax return The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. 2010 amended tax return The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. 2010 amended tax return The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). 2010 amended tax return The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. 2010 amended tax return The employer must notify the employee of any changes to the employer's contact information. 2010 amended tax return You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. 2010 amended tax return For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. 2010 amended tax return 6051-1(j). 2010 amended tax return Photographs of missing children. 2010 amended tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2010 amended tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 amended tax return 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. 2010 amended tax return Introduction This publication supplements Publication 15 (Circular E). 2010 amended tax return It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). 2010 amended tax return This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. 2010 amended tax return Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. 2010 amended tax return Ordering publications and forms. 2010 amended tax return   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. 2010 amended tax return Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. 2010 amended tax return   We welcome your comments about this publication and your suggestions for future editions. 2010 amended tax return    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. 2010 amended tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 amended tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 amended tax return   You can also send us comments from www. 2010 amended tax return irs. 2010 amended tax return gov/formspubs. 2010 amended tax return Click on More Information and then click on Comment on Tax Forms and Publications. 2010 amended tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 2010 amended tax return Prev  Up  Next   Home   More Online Publications
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Understanding your CP25 Notice

We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it will explain the changes we made to your return.
  • Check the list of payments we applied to your account to see if we applied all the payments you made.
  • Correct the copy of your tax return that you kept for your records.
  • You don't need to do anything if you agree with the notice.
  • If you disagree with the notice, please contact us at the toll-free number listed on its top right-hand corner (within 60 days of the notice’s date).

You may want to...


Answers to Common Questions

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I find you misapplied a payment or haven't credited a payment that I made?
Contact us with your information at the toll-free number listed on your notice. Please have your documentation (such as cancelled checks, amended return, etc.) ready when you call. Our representative will discuss the issue with you and give you further instructions.

What should I do if I disagree with the changes you made?
Contact us at the toll free number listed on the top right-hand corner of your notice.

How do I adjust my estimated tax payments?
You can adjust your estimated tax payments by completing a Form 1040-ES, Estimated Tax for Individuals. See Publication 505, Tax Withholding and Estimated Tax for more information.

What should I do if I need to make another correction to my tax return?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 03-Mar-2014

The 2010 Amended Tax Return

2010 amended tax return Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. 2010 amended tax return Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. 2010 amended tax return , Withholding adjustment for nonresident alien employees. 2010 amended tax return Assistance (see Tax help) C COBRA premium assistance credit, Reminders COBRA Premium Assistance Credit, COBRA premium assistance credit. 2010 amended tax return Commodity wages, Commodity wages. 2010 amended tax return Crew leaders, Crew Leaders, 10. 2010 amended tax return Federal Unemployment (FUTA) Tax D Deposit Penalties, Deposit Penalties Deposit rules Electronic funds transfer, 7. 2010 amended tax return Depositing Taxes Lookback period, Lookback period. 2010 amended tax return Differential wage payments, Reminders Disregarded entities, Reminders E Electronic deposits, Electronic deposit requirement. 2010 amended tax return Electronic payment, Reminders Electronic reporting, Calendar Employee defined, 2. 2010 amended tax return Who Are Employees? Employer identification number (EIN), Employer identification number (EIN). 2010 amended tax return Employers of farmworkers, 2. 2010 amended tax return Who Are Employees? Exemption from withholding, Exemption from federal income tax withholding. 2010 amended tax return F Farmworkers Crew leaders, Crew Leaders Defined, 2. 2010 amended tax return Who Are Employees? Federal unemployment (FUTA) taxes, 10. 2010 amended tax return Federal Unemployment (FUTA) Tax Forms 843, Form 843. 2010 amended tax return 940, 10. 2010 amended tax return Federal Unemployment (FUTA) Tax 943, 8. 2010 amended tax return Form 943 943-X, Prior Year Adjustments I-9, Reminders W-2, Filing corrections to Forms W-2 and W-3. 2010 amended tax return W-4, Reminders, Form W-4. 2010 amended tax return W-4(SP), Reminders, Form W-4. 2010 amended tax return H H-2A visa holders, Compensation paid to H-2A visa holders. 2010 amended tax return Household employees Employment tax withholding, Household employees. 2010 amended tax return I Income tax withholding How to figure, How To Figure Federal Income Tax Withholding Percentage method, 13. 2010 amended tax return Federal Income Tax Withholding Methods Wage bracket method, 13. 2010 amended tax return Federal Income Tax Withholding Methods Who must withhold, 5. 2010 amended tax return Federal Income Tax Withholding Independent contractor, 2. 2010 amended tax return Who Are Employees? L Lookback period, Lookback period. 2010 amended tax return N Noncash wages, Commodity wages. 2010 amended tax return P Penalties, Deposit Penalties Prior year adjustments, Prior Year Adjustments Publications (see Tax help) Q Qualified subchapter S subsidiaries (QSubs), Reminders R Reconciling Forms W-2, W-3, and 943, 11. 2010 amended tax return Reconciling Wage Reporting Forms Reconciling wage reporting forms, 11. 2010 amended tax return Reconciling Wage Reporting Forms S Share farmers, Share farmers. 2010 amended tax return Social security and Medicare withholding, 4. 2010 amended tax return Social Security and Medicare Taxes Social security number (SSN), Social security number (SSN). 2010 amended tax return Spouses who own and operate a business together , Business Owned and Operated by Spouses Supplemental wages, Supplemental wages. 2010 amended tax return T Tax help, How To Get Tax Help Taxpayer identification number, 1. 2010 amended tax return Taxpayer Identification Numbers Trust fund recovery penalty, Trust fund recovery penalty. 2010 amended tax return TTY/TDD information, How To Get Tax Help W Withholding Income tax, 5. 2010 amended tax return Federal Income Tax Withholding Nonresident aliens, Withholding adjustment for nonresident alien employees. 2010 amended tax return Supplemental wages, Supplemental wages. 2010 amended tax return Prev  Up     Home   More Online Publications