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Amend 2011 Tax Return Form

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Amend 2011 Tax Return Form

Amend 2011 tax return form 1. Amend 2011 tax return form   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). Amend 2011 tax return form  You can set up and make contributions to an IRA if you receive taxable compensation. Amend 2011 tax return form Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. Amend 2011 tax return form For more information about IRAs, see Publication 590. Amend 2011 tax return form Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. Amend 2011 tax return form The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Amend 2011 tax return form Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Amend 2011 tax return form Many types of educational assistance are tax free if they meet the requirements discussed here. Amend 2011 tax return form Special rules apply to U. Amend 2011 tax return form S. Amend 2011 tax return form citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Amend 2011 tax return form For information about these rules, see Publication 54, Tax Guide for U. Amend 2011 tax return form S. Amend 2011 tax return form Citizens and Resident Aliens Abroad. Amend 2011 tax return form Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. Amend 2011 tax return form A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Amend 2011 tax return form Amount of scholarship or fellowship. Amend 2011 tax return form   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Amend 2011 tax return form This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. Amend 2011 tax return form The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. Amend 2011 tax return form Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Amend 2011 tax return form Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. Amend 2011 tax return form A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. Amend 2011 tax return form (But for exceptions, see Payment for services,later. Amend 2011 tax return form Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Amend 2011 tax return form Candidate for a degree. Amend 2011 tax return form   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. Amend 2011 tax return form Eligible educational institution. Amend 2011 tax return form   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amend 2011 tax return form Qualified education expenses. Amend 2011 tax return form   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Amend 2011 tax return form These items must be required of all students in your course of instruction. Amend 2011 tax return form Expenses that do not qualify. Amend 2011 tax return form   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Amend 2011 tax return form Payment for services. Amend 2011 tax return form   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. Amend 2011 tax return form This applies even if all candidates for a degree must perform the services to receive the degree. Amend 2011 tax return form (See exceptions next. Amend 2011 tax return form ) Exceptions. Amend 2011 tax return form   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Amend 2011 tax return form Example 1. Amend 2011 tax return form You received a scholarship of $2,500. Amend 2011 tax return form The scholarship was not received under either of the exceptions mentioned above. Amend 2011 tax return form As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Amend 2011 tax return form Of the $2,500 scholarship, $1,000 represents payment for teaching. Amend 2011 tax return form The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Amend 2011 tax return form Your qualified education expenses were at least $1,500. Amend 2011 tax return form Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Amend 2011 tax return form The $1,000 you received for teaching is taxable. Amend 2011 tax return form Example 2. Amend 2011 tax return form You are a candidate for a degree at a medical school. Amend 2011 tax return form You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Amend 2011 tax return form The terms of your scholarship require you to perform future services. Amend 2011 tax return form A substantial penalty applies if you do not comply. Amend 2011 tax return form The entire amount of your grant is taxable as payment for services in the year it is received. Amend 2011 tax return form Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Amend 2011 tax return form Worksheet 1-1. Amend 2011 tax return form    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Amend 2011 tax return form    Worksheet 1-1. Amend 2011 tax return form Taxable Scholarship and Fellowship Income 1. Amend 2011 tax return form Enter the total amount of any scholarship or fellowship for 2013. Amend 2011 tax return form See Amount of scholarship or fellowship, earlier. Amend 2011 tax return form 1. Amend 2011 tax return form       If you are a degree candidate at an eligible educational institution, go to line 2. Amend 2011 tax return form If you are not a degree candidate at an eligible educational institution, stop here. Amend 2011 tax return form The entire amount is taxable. Amend 2011 tax return form For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Amend 2011 tax return form       2. Amend 2011 tax return form Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Amend 2011 tax return form (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. Amend 2011 tax return form ) 2. Amend 2011 tax return form     3. Amend 2011 tax return form Subtract line 2 from line 1 3. Amend 2011 tax return form     4. Amend 2011 tax return form Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Amend 2011 tax return form     5. Amend 2011 tax return form Subtract line 4 from line 3 5. Amend 2011 tax return form     6. Amend 2011 tax return form Enter the amount of your qualified education expenses 6. Amend 2011 tax return form     7. Amend 2011 tax return form Enter the smaller of line 5 or line 6. Amend 2011 tax return form This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Amend 2011 tax return form     8. Amend 2011 tax return form Subtract line 7 from line 5 8. Amend 2011 tax return form     9. Amend 2011 tax return form Taxable part. Amend 2011 tax return form Add lines 2, 4, and 8. Amend 2011 tax return form See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Amend 2011 tax return form     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. Amend 2011 tax return form You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. Amend 2011 tax return form Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. Amend 2011 tax return form If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. Amend 2011 tax return form If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. Amend 2011 tax return form You must report the taxable amount whether or not you received a Form W-2. Amend 2011 tax return form If you receive an incorrect Form W-2, ask the payer for a corrected one. Amend 2011 tax return form For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Amend 2011 tax return form How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Amend 2011 tax return form Form 1040EZ. Amend 2011 tax return form   If you file Form 1040EZ, include the taxable amount in the total on line 1. Amend 2011 tax return form If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. Amend 2011 tax return form Form 1040A. Amend 2011 tax return form   If you file Form 1040A, include the taxable amount in the total on line 7. Amend 2011 tax return form If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. Amend 2011 tax return form Form 1040. Amend 2011 tax return form   If you file Form 1040, include the taxable amount in the total on line 7. Amend 2011 tax return form If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. Amend 2011 tax return form Schedule SE (Form 1040). Amend 2011 tax return form   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. Amend 2011 tax return form If your net earnings are $400 or more, you must pay self-employment tax. Amend 2011 tax return form Use Schedule SE, Self-Employment Tax, to figure this tax. Amend 2011 tax return form Form 1040NR. Amend 2011 tax return form   If you file Form 1040NR, report the taxable amount on line 12. Amend 2011 tax return form Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Amend 2011 tax return form S. Amend 2011 tax return form Source Income Subject to Withholding. Amend 2011 tax return form See the Instructions for Form 1040NR for more information. Amend 2011 tax return form Form 1040NR-EZ. Amend 2011 tax return form   If you file Form 1040NR-EZ, report the taxable amount on line 5. Amend 2011 tax return form Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Amend 2011 tax return form See the Instructions for Form 1040NR-EZ for more information. Amend 2011 tax return form Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Amend 2011 tax return form Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Amend 2011 tax return form Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. Amend 2011 tax return form They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Amend 2011 tax return form Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Amend 2011 tax return form Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Amend 2011 tax return form Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Amend 2011 tax return form Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Amend 2011 tax return form Do not include these payments as income on your federal tax return. Amend 2011 tax return form If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. Amend 2011 tax return form This applies only to the part of your VA payments that is required to be used for education expenses. Amend 2011 tax return form You may want to visit the Veteran's Administration website at www. Amend 2011 tax return form gibill. Amend 2011 tax return form va. Amend 2011 tax return form gov for specific information about the various VA benefits for education. Amend 2011 tax return form Example. Amend 2011 tax return form You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Amend 2011 tax return form Neither of these benefits is taxable and you do not report them on your tax return. Amend 2011 tax return form You also want to claim an American opportunity credit on your return. Amend 2011 tax return form You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Amend 2011 tax return form To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. Amend 2011 tax return form You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Amend 2011 tax return form Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. Amend 2011 tax return form This is called a “tuition reduction. Amend 2011 tax return form ” You do not have to include a qualified tuition reduction in your income. Amend 2011 tax return form A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Amend 2011 tax return form You do not have to use the tuition reduction at the eligible educational institution from which you received it. Amend 2011 tax return form In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. Amend 2011 tax return form The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. Amend 2011 tax return form You must include in your income any tuition reduction you receive that is payment for your services. Amend 2011 tax return form Eligible educational institution. Amend 2011 tax return form   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amend 2011 tax return form Officers, owners, and highly compensated employees. Amend 2011 tax return form   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Amend 2011 tax return form This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Amend 2011 tax return form The group must be defined under a reasonable classification set up by the employer. Amend 2011 tax return form The classification must not discriminate in favor of owners, officers, or highly compensated employees. Amend 2011 tax return form Payment for services. Amend 2011 tax return form   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. Amend 2011 tax return form This applies even if all candidates for a degree must perform the services to receive the degree. Amend 2011 tax return form (See below for exceptions. Amend 2011 tax return form ) Exceptions. Amend 2011 tax return form   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Amend 2011 tax return form Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. Amend 2011 tax return form You are an employee of the eligible educational institution. Amend 2011 tax return form You were an employee of the eligible educational institution, but you retired or left on disability. Amend 2011 tax return form You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. Amend 2011 tax return form You are the dependent child or spouse of an individual described in (1) through (3), above. Amend 2011 tax return form Child of deceased parents. Amend 2011 tax return form   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. Amend 2011 tax return form Child of divorced parents. Amend 2011 tax return form   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Amend 2011 tax return form Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Amend 2011 tax return form It is provided by an eligible educational institution. Amend 2011 tax return form You are a graduate student who performs teaching or research activities for the educational institution. Amend 2011 tax return form You must include in income any other tuition reductions for graduate education that you receive. Amend 2011 tax return form How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Amend 2011 tax return form Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Amend 2011 tax return form Prev  Up  Next   Home   More Online Publications
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Treasury, IRS Will Issue Proposed Guidance for Tax-Exempt Social Welfare Organizations

Initial Proposed Guidance Clarifies Qualification Requirements and Seeks Public Input

IR-2013-92, Nov. 26, 2013

WASHINGTON — The U.S. Department of the Treasury and the Internal Revenue Service today will issue initial guidance regarding qualification requirements for tax-exemption as a social welfare organization under section 501(c)(4) of the Internal Revenue Code. This proposed guidance defines the term “candidate-related political activity,” and would amend current regulations by indicating that the promotion of social welfare does not include this type of activity. The proposed guidance also seeks initial comments on other aspects of the qualification requirements, including what proportion of a 501(c)(4) organization’s activities must promote social welfare.

The proposed guidance is expected to be posted on the Federal Register later today.

There are a number of steps in the regulatory process that must be taken before any final guidance can be issued. Given the significant public interest in these and related issues, Treasury and the IRS expect to receive a large number of comments. Treasury and the IRS are committed to carefully and comprehensively considering all of the comments received before issuing additional proposed guidance or final rules.

“This is part of ongoing efforts within the IRS that are improving our work in the tax-exempt area,” said IRS Acting Commissioner Danny Werfel. “Once final, this proposed guidance will continue moving us forward and provide clarity for this important segment of exempt organizations.”

“This proposed guidance is a first critical step toward creating clear-cut definitions of political activity by tax-exempt social welfare organizations,” said Treasury Assistant Secretary for Tax Policy Mark J. Mazur. “We are committed to getting this right before issuing final guidance that may affect a broad group of organizations. It will take time to work through the regulatory process and carefully consider all public feedback as we strive to ensure that the standards for tax-exemption are clear and can be applied consistently.”

Organizations may apply for tax-exempt status under section 501(c)(4) of the tax code if they operate to promote social welfare. The IRS currently applies a “facts and circumstances” test to determine whether an organization is engaged in political campaign activities that do not promote social welfare. Today’s proposed guidance would reduce the need to conduct fact-intensive inquiries by replacing this test with more definitive rules.

In defining the new term, “candidate-related political activity,” Treasury and the IRS drew upon existing definitions of political activity under federal and state campaign finance laws, other IRS provisions, as well as suggestions made in unsolicited public comments.

Under the proposed guidelines, candidate-related political activity includes:

1. Communications

  • Communications that expressly advocate for a clearly identified political candidate or candidates of a political party.
  • Communications that are made within 60 days of a general election (or within 30 days of a primary election) and clearly identify a candidate or political party.
  • Communications expenditures that must be reported to the Federal Election Commission.

2. Grants and Contributions

  • Any contribution that is recognized under campaign finance law as a reportable contribution.
  • Grants to section 527 political organizations and other tax-exempt organizations that conduct candidate-related political activities (note that a grantor can rely on a written certification from a grantee stating that it does not engage in, and will not use grant funds for, candidate-related political activity).

3.  Activities Closely Related to Elections or Candidates

  • Voter registration drives and “get-out-the-vote” drives.
  • Distribution of any material prepared by or on behalf of a candidate or by a section 527 political organization.
  • Preparation or distribution of voter guides that refer to candidates (or, in a general election, to political parties).
  • Holding an event within 60 days of a general election (or within 30 days of a primary election) at which a candidate appears as part of the program.

These proposed rules reduce the need to conduct fact-intensive inquiries, including inquiries into whether activities or communications are neutral and unbiased.

Treasury and the IRS are planning to issue additional guidance that will address other issues relating to the standards for tax exemption under section 501(c)(4). In particular, there has been considerable public focus regarding the proportion of a section 501(c)(4) organization’s activities that must promote social welfare. Due to the importance of this aspect of the regulation, the proposed guidance requests initial comments on this issue.

The proposed guidance also seeks comments regarding whether standards similar to those proposed today should be adopted to define the political activities that do not further the tax-exempt purposes of other tax-exempt organizations and to promote consistent definitions across the tax-exempt sector.

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Page Last Reviewed or Updated: 02-Dec-2013

The Amend 2011 Tax Return Form

Amend 2011 tax return form Index A Additional Medicare Tax, What's New for 2013, What's New, Employment Taxes, Additional Medicare Tax. Amend 2011 tax return form Advertising, Advertising expenses. Amend 2011 tax return form Amortization Anti-abuse rule, Anti-abuse rule. Amend 2011 tax return form Anti-churning rules, Anti-Churning Rules Atmospheric pollution control facilities, Pollution Control Facilities Corporate organization costs, Costs of Organizing a Corporation Dispositions of section 197 intangibles, Disposition of Section 197 Intangibles Experimental costs, Research and Experimental Costs Geological and geophysical costs, Geological and Geophysical Costs How to deduct, How To Deduct Amortization Incorrect amount deducted, Incorrect Amount of Amortization Deducted Partnership organization costs, Costs of Organizing a Partnership Pollution control facilities, Pollution Control Facilities Reforestation costs, Reforestation Costs Reforestation expenses, Reforestation Costs Related person, Related person. Amend 2011 tax return form Research costs, Research and Experimental Costs Section 197 intangibles defined, Section 197 Intangibles Defined Start-up costs, Business Start-Up Costs Starting a businesscosts, Starting a Business Anticipated liabilities, Anticipated liabilities. Amend 2011 tax return form Assessments, local, Taxes for local benefits. Amend 2011 tax return form Assistance (see Tax help) At-risk limits, At-risk limits. Amend 2011 tax return form Attorney fees, Legal and professional fees. Amend 2011 tax return form Awards, Achievement awards. Amend 2011 tax return form , Length-of-service award. Amend 2011 tax return form , Safety achievement award. Amend 2011 tax return form B Bad debts Defined, Definition of Business Bad Debt How to treat, How To Claim a Business Bad Debt Recovery, Recovery of a Bad Debt Types of, Types of Business Bad Debts When worthless, When a Debt Becomes Worthless Bonuses Employee, Bonuses Royalties, Bonuses and advanced royalties. Amend 2011 tax return form Bribes, Bribes and kickbacks. Amend 2011 tax return form Business Assets, Business Assets Books and records, Business books and records, etc. Amend 2011 tax return form Meal expenses, Meals and Entertainment Use of car, Business use of your car. Amend 2011 tax return form , Car and truck expenses. Amend 2011 tax return form Use of home, Business use of your home. Amend 2011 tax return form C Campaign contribution, Political contributions. Amend 2011 tax return form Capital expenses, Capital Expenses, Capital versus Deductible Expenses Capitalization of interest, Capitalization of Interest Car allowance, Car allowance. Amend 2011 tax return form Car and truck expenses, Car and truck expenses. Amend 2011 tax return form Carrying charges, Carrying Charges Charitable contributions, Charitable contributions. Amend 2011 tax return form Circulation costs, newspapers and periodicals, Circulation Costs Club dues, Club dues and membership fees. Amend 2011 tax return form Comments on publication, Comments and suggestions. Amend 2011 tax return form Commitment fees, Commitment fees or standby charges. Amend 2011 tax return form Computer software, Computer software. Amend 2011 tax return form Constant-yield method, OID, Constant-yield method. Amend 2011 tax return form Contested liability, Contested liability. Amend 2011 tax return form Contributions Charitable, Charitable contributions. Amend 2011 tax return form Political, Political contributions. Amend 2011 tax return form Copyrights, Patents, copyrights, etc. Amend 2011 tax return form Cost depletion, Cost Depletion Cost of getting lease, Cost of Getting a Lease, Getting a Lease Cost of goods sold, Cost of Goods Sold Cost recovery, Cost recovery. Amend 2011 tax return form Covenant not to compete, Covenant not to compete. Amend 2011 tax return form Credit card convenience fees, Credit card convenience fees. Amend 2011 tax return form D De minimis OID, De minimis OID. Amend 2011 tax return form Debt-financed distributions, Debt-financed distribution. Amend 2011 tax return form Definitions Business bad debt, Definition of Business Bad Debt Necessary expense, What Can I Deduct? Ordinary expense, What Can I Deduct? Section 197 intangibles, Section 197 Intangibles Defined Demolition expenses, Demolition expenses or losses. Amend 2011 tax return form Depletion Mineral property, Mineral Property Oil and gas wells, Oil and Gas Wells Percentage table, Mines and other natural deposits. Amend 2011 tax return form Timber, Timber Who can claim, Who Can Claim Depletion? Depreciation (see Cost recovery) Development costs, miners, Development Costs Disabled, improvements for, Barrier Removal Costs Drilling and development costs, Intangible Drilling Costs Dues, membership, Club dues and membership fees. Amend 2011 tax return form E Economic interest, Who Can Claim Depletion? Economic performance, Economic performance. Amend 2011 tax return form Education expenses, Education Expenses, Education expenses. Amend 2011 tax return form Elderly, improvements for, Barrier Removal Costs Employee benefit programs, Employee benefit programs. Amend 2011 tax return form Employment taxes, Employment Taxes Entertainment, Reimbursement of Travel, Meals, and Entertainment Excise taxes, Excise taxes. Amend 2011 tax return form Experimentation costs, Research and Experimental Costs, Research and Experimental Costs Exploration costs, Exploration Costs F Fees Commitment, Commitment fees or standby charges. Amend 2011 tax return form Legal and professional, Legal and professional fees. Amend 2011 tax return form Regulatory, Licenses and regulatory fees. Amend 2011 tax return form Tax return preparation, Tax preparation fees. Amend 2011 tax return form Fines, Penalties and fines. Amend 2011 tax return form Forgone, Forgone interest. Amend 2011 tax return form Forgone interest, Forgone interest. Amend 2011 tax return form Form 3115, Form 3115. Amend 2011 tax return form , Changing Your Accounting Method 4562, How To Deduct Amortization 5213, Using the presumption later. Amend 2011 tax return form 8826, Disabled access credit. Amend 2011 tax return form 8885, Health coverage tax credit. Amend 2011 tax return form T, Form T. Amend 2011 tax return form Franchise, Franchise, trademark, or trade name. Amend 2011 tax return form , Franchise, trademark, trade name. Amend 2011 tax return form Franchise taxes, Franchise taxes. Amend 2011 tax return form Free tax services, Free help with your tax return. Amend 2011 tax return form Fringe benefits, Fringe Benefits Fuel taxes, Fuel taxes. Amend 2011 tax return form G Gas wells, Natural Gas Wells Geological and geophysical costs Development, oil and gas, Geological and Geophysical Costs Exploration, oil and gas, Geological and Geophysical Costs Geothermal wells, Intangible Drilling Costs, Mines and Geothermal Deposits Gifts, nominal value, Gifts of nominal value. Amend 2011 tax return form Going into business, Going Into Business, Starting a Business Goodwill, Goodwill. Amend 2011 tax return form Gross income, not-for-profit activity, Gross Income H Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction Heating equipment, Heating equipment. Amend 2011 tax return form Help (see Tax help) Home, business use of, Business use of your home. Amend 2011 tax return form I Impairment-related expenses, Impairment-related expenses. Amend 2011 tax return form Improvements, Improvements By lessee, Improvements by Lessee For disabled and elderly, Barrier Removal Costs Income taxes, Income Taxes Incorrect amount of amortization deducted, Incorrect Amount of Amortization Deducted Insurance Capitalized premiums, Capitalized Premiums Deductible premiums, Deductible Premiums Nondeductible premiums, Nondeductible Premiums Self-employed individuals, Self-Employed Health Insurance Deduction Intangible drilling costs, Intangible Drilling Costs Intangibles, amortization, Section 197 Intangibles Interest, Forgone interest. Amend 2011 tax return form Allocation of, Allocation of Interest Below-market, Below-Market Loans Business expense for, Interest Capitalized, Capitalized interest. Amend 2011 tax return form , Capitalization of Interest Carrying charge, Carrying Charges Deductible, Interest You Can Deduct Life insurance policies, Interest on loans with respect to life insurance policies. Amend 2011 tax return form Not deductible, Interest You Cannot Deduct Refunds of, Refunds of interest. Amend 2011 tax return form When to deduct, When To Deduct Interest Internet-related expenses, Internet-related expenses. Amend 2011 tax return form Interview expenses, Interview expense allowances. Amend 2011 tax return form K Key person, Who is a key person? Kickbacks, Bribes and kickbacks. Amend 2011 tax return form L Leases Canceling, Canceling a lease. Amend 2011 tax return form Cost of getting, Cost of Getting a Lease, Getting a Lease Improvements by lessee, Improvements by Lessee Leveraged, Leveraged leases. Amend 2011 tax return form Mineral, Bonuses and advanced royalties. Amend 2011 tax return form Oil and gas, Bonuses and advanced royalties. Amend 2011 tax return form Sales distinguished, Lease or purchase. Amend 2011 tax return form Taxes on, Taxes on Leased Property Legal and professional fees, Legal and professional fees. Amend 2011 tax return form Licenses, Government-granted license, permit, etc. Amend 2011 tax return form , Licenses and regulatory fees. Amend 2011 tax return form Life insurance coverage, Life insurance coverage. Amend 2011 tax return form Limit on deductions, Not-for-Profit Activities Line of credit, Line of credit (continuous borrowings). Amend 2011 tax return form Loans Below-market interestrate, Below-Market Loans Discounted, Discounted loan. Amend 2011 tax return form Loans or Advances, Loans or Advances Lobbying expenses, Lobbying expenses. Amend 2011 tax return form Long-term care insurance, Qualified long-term care insurance. Amend 2011 tax return form Losses, Limits on losses. Amend 2011 tax return form , Not-for-Profit Activities At-risk limits, At-risk limits. Amend 2011 tax return form Net operating, Net operating loss. Amend 2011 tax return form Passive activities, Passive activities. Amend 2011 tax return form M Machinery parts, Machinery parts. Amend 2011 tax return form Meals, Reimbursement of Travel, Meals, and Entertainment Meals and entertainment, Meals and Entertainment Meals and lodging, Meals and lodging. Amend 2011 tax return form Methods of accounting, When Can I Deduct an Expense? Mining Depletion, Mines and Geothermal Deposits Development costs, Development Costs Exploration costs, Exploration Costs Mortgage, Mortgage. Amend 2011 tax return form , Expenses paid to obtain a mortgage. Amend 2011 tax return form Moving expenses, machinery, Moving machinery. Amend 2011 tax return form N Natural gas, Natural Gas Wells Nonqualifying intangibles, Assets That Are Not Section 197 Intangibles Not-for-profit activities, Not-for-Profit Activities Not-for-profit activity, gross income, Gross Income O Office in home, Business use of your home. Amend 2011 tax return form Oil and gas wells Depletion, Oil and Gas Wells Drilling costs, Intangible Drilling Costs Partnerships, Partnerships and S Corporations S corporations, Partnerships and S Corporations Optional safe harbor method, Optional safe harbor method. Amend 2011 tax return form Optional write-off method Circulation costs, Optional Write-off of Certain Tax Preferences Experimental costs, Optional Write-off of Certain Tax Preferences Intangible drilling and development costs, Optional Write-off of Certain Tax Preferences Mining exploration and development costs, Optional Write-off of Certain Tax Preferences Research costs, Optional Write-off of Certain Tax Preferences Organization costs Corporate, Costs of Organizing a Corporation Partnership, Costs of Organizing a Partnership Organizational costs, Business Start-Up and Organizational Costs Original issue discount, Original issue discount (OID). Amend 2011 tax return form Outplacement services, Outplacement services. Amend 2011 tax return form P Passive activities, Passive activities. Amend 2011 tax return form Payments in kind, Payments in kind. Amend 2011 tax return form Penalties, Prepayment penalty. Amend 2011 tax return form Deductible, Penalties and fines. Amend 2011 tax return form Nondeductible, Penalties and fines. Amend 2011 tax return form Prepayment, Prepayment penalty. Amend 2011 tax return form Per diem and car allowances, Per Diem and Car Allowances Percentage depletion, Percentage Depletion Personal property tax, Personal property tax. Amend 2011 tax return form Political contributions, Political contributions. Amend 2011 tax return form Pollution control facilities, Pollution Control Facilities Prepaid expense, Prepayment. Amend 2011 tax return form Extends useful life, Prepayment. Amend 2011 tax return form Interest, Prepaid interest. Amend 2011 tax return form , Prepaid interest. Amend 2011 tax return form Rent, Rent paid in advance. Amend 2011 tax return form Prepayment penalty, Prepayment penalty. Amend 2011 tax return form Presumption of profit, Not-for-Profit Activities Publications (see Tax help) R Real estate taxes, Real Estate Taxes Recapture Exploration expenses, Recapture of exploration expenses. Amend 2011 tax return form Timber property, Recapture. Amend 2011 tax return form Recordkeeping, Partnerships and S Corporations Recovery of amount deducted, Recovery of amount deducted (tax benefit rule). Amend 2011 tax return form Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion. Amend 2011 tax return form Reforestation costs, Reforestation Costs, Reforestation Costs Regulatory fees, Licenses and regulatory fees. Amend 2011 tax return form Reimbursements, Reimbursements Business expenses, Reimbursements for Business Expenses Mileage, Per Diem and Car Allowances Nonaccountable plan, Nonaccountable Plans Per diem , Per Diem and Car Allowances Related persons Anti-churning rules, Related person. Amend 2011 tax return form Coal or iron ore, Disposal to related person. Amend 2011 tax return form Payments to, Related person. Amend 2011 tax return form , Related person. Amend 2011 tax return form Refiners, Related person. Amend 2011 tax return form Unreasonable rent, Unreasonable rent. Amend 2011 tax return form Removal, Retired Asset Removal Costs, Barrier Removal Costs Rent expense, capitalizing, Capitalizing Rent Expenses Repairs, Repairs. Amend 2011 tax return form Repayments (claim of right), Repayments. Amend 2011 tax return form Research costs, Research and Experimental Costs, Research and Experimental Costs Retiree drug subsidy, What's New for 2013, What's New S Sales taxes, Sales tax. Amend 2011 tax return form Section 179 expense deduction (see Cost recovery) Self-employed health insurance deduction, Self-Employed Health Insurance Deduction Self-employment tax, Self-employment tax. Amend 2011 tax return form Self-insurance, reserve for, Nondeductible Premiums Sick pay, Sick and Vacation Pay Standard meal allowance, Standard meal allowance. Amend 2011 tax return form Standard mileage rate, Car allowance. Amend 2011 tax return form (see Business use of your car) Standby charges, Commitment fees or standby charges. Amend 2011 tax return form Start-up costs, Business Start-Up and Organizational Costs, Business Start-Up Costs Subscriptions, Subscriptions. Amend 2011 tax return form Suggestions for publication, Comments and suggestions. Amend 2011 tax return form Supplies and materials, Supplies and materials. Amend 2011 tax return form T Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. Amend 2011 tax return form Taxes, Taxes on Leased Property Carrying charge, Carrying Charges Employment, Employment Taxes Excise, Excise taxes. Amend 2011 tax return form Franchise, Franchise taxes. Amend 2011 tax return form Fuel, Fuel taxes. Amend 2011 tax return form Income, Income Taxes Leased property, Taxes on Leased Property Personal property, Personal property tax. Amend 2011 tax return form Real estate, Real Estate Taxes Sales, Sales tax. Amend 2011 tax return form Unemployment fund, Unemployment fund taxes. Amend 2011 tax return form Telephone, Telephone. Amend 2011 tax return form Timber, Reforestation Costs, Timber Tools, Tools. Amend 2011 tax return form Trademark, trade name, Franchise, trademark, or trade name. Amend 2011 tax return form , Franchise, trademark, trade name. Amend 2011 tax return form Travel, Reimbursement of Travel, Meals, and Entertainment TTY/TDD information, How To Get Tax Help U Unemployment fund taxes, Unemployment fund taxes. Amend 2011 tax return form Unpaid expenses, related person, Related person. Amend 2011 tax return form Utilities, Utilities. Amend 2011 tax return form V Vacation pay, Sick and Vacation Pay W Wages Property, Property Tests for deducting pay, Tests for Deducting Pay Welfare benefit funds, Welfare benefit funds. Amend 2011 tax return form Prev  Up     Home   More Online Publications