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Amend 2012 Tax Return Free

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Amend 2012 Tax Return Free

Amend 2012 tax return free 4. Amend 2012 tax return free   Tax Withholding and Estimated Tax Table of Contents What's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 What's New for 2014 Tax law changes for 2014. Amend 2012 tax return free  When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2014. Amend 2012 tax return free For more information, see Publication 505. Amend 2012 tax return free Reminders Estimated tax safe harbor for higher income taxpayers. Amend 2012 tax return free  If your 2013 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must pay the smaller of 90% of your expected tax for 2014 or 110% of the tax shown on your 2013 return to avoid an estimated tax penalty. Amend 2012 tax return free Introduction This chapter discusses how to pay your tax as you earn or receive income during the year. Amend 2012 tax return free In general, the federal income tax is a pay-as-you-go tax. Amend 2012 tax return free There are two ways to pay as you go. Amend 2012 tax return free Withholding. Amend 2012 tax return free If you are an employee, your employer probably withholds income tax from your pay. Amend 2012 tax return free Tax also may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Amend 2012 tax return free The amount withheld is paid to the IRS in your name. Amend 2012 tax return free Estimated tax. Amend 2012 tax return free If you do not pay your tax through withholding, or do not pay enough tax that way, you may have to pay estimated tax. Amend 2012 tax return free People who are in business for themselves generally will have to pay their tax this way. Amend 2012 tax return free Also, you may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rent, and royalties. Amend 2012 tax return free Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Amend 2012 tax return free This chapter explains these methods. Amend 2012 tax return free In addition, it also explains the following. Amend 2012 tax return free Credit for withholding and estimated tax. Amend 2012 tax return free When you file your 2013 income tax return, take credit for all the income tax withheld from your salary, wages, pensions, etc. Amend 2012 tax return free , and for the estimated tax you paid for 2013. Amend 2012 tax return free Also take credit for any excess social security or railroad retirement tax withheld (discussed in chapter 37). Amend 2012 tax return free Underpayment penalty. Amend 2012 tax return free If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Amend 2012 tax return free In most cases, the IRS can figure this penalty for you. Amend 2012 tax return free See Underpayment Penalty for 2013 at the end of this chapter. Amend 2012 tax return free Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request 1040-ES Estimated Tax for Individuals 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen Tax Withholding for 2014 This section discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. Amend 2012 tax return free This section explains the rules for withholding tax from each of these types of income. Amend 2012 tax return free This section also covers backup withholding on interest, dividends, and other payments. Amend 2012 tax return free Salaries and Wages Income tax is withheld from the pay of most employees. Amend 2012 tax return free Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Amend 2012 tax return free It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Amend 2012 tax return free See Supplemental Wages , later, for more information about reimbursements and allowances paid under a nonaccountable plan. Amend 2012 tax return free If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. Amend 2012 tax return free This is explained under Exemption From Withholding , later. Amend 2012 tax return free You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Amend 2012 tax return free If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Amend 2012 tax return free Military retirees. Amend 2012 tax return free   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. Amend 2012 tax return free Household workers. Amend 2012 tax return free   If you are a household worker, you can ask your employer to withhold income tax from your pay. Amend 2012 tax return free A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Amend 2012 tax return free   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Amend 2012 tax return free If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Amend 2012 tax return free Farmworkers. Amend 2012 tax return free   Generally, income tax is withheld from your cash wages for work on a farm unless your employer does both of these: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. Amend 2012 tax return free Differential wage payments. Amend 2012 tax return free    When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Amend 2012 tax return free Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. Amend 2012 tax return free The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Amend 2012 tax return free   The credit employers can claim for differential wages paid to activated military reservists is scheduled to expire for wages paid after December 31, 2013. Amend 2012 tax return free Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. Amend 2012 tax return free The amount you earn in each payroll period. Amend 2012 tax return free The information you give your employer on Form W-4. Amend 2012 tax return free Form W-4 includes four types of information that your employer will use to figure your withholding. Amend 2012 tax return free Whether to withhold at the single rate or at the lower married rate. Amend 2012 tax return free How many withholding allowances you claim (each allowance reduces the amount withheld). Amend 2012 tax return free Whether you want an additional amount withheld. Amend 2012 tax return free Whether you are claiming an exemption from withholding in 2014. Amend 2012 tax return free See Exemption From Withholding , later. Amend 2012 tax return free Note. Amend 2012 tax return free You must specify a filing status and a number of withholding allowances on Form W-4. Amend 2012 tax return free You cannot specify only a dollar amount of withholding. Amend 2012 tax return free New Job When you start a new job, you must fill out Form W-4 and give it to your employer. Amend 2012 tax return free Your employer should have copies of the form. Amend 2012 tax return free If you need to change the information later, you must fill out a new form. Amend 2012 tax return free If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. Amend 2012 tax return free You may be able to avoid overwithholding if your employer agrees to use the part-year method. Amend 2012 tax return free See Part-Year Method in chapter 1 of Publication 505 for more information. Amend 2012 tax return free Employee also receiving pension income. Amend 2012 tax return free   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. Amend 2012 tax return free However, you can choose to split your withholding allowances between your pension and job in any manner. Amend 2012 tax return free Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. Amend 2012 tax return free When this happens, you may need to give your employer a new Form W-4 to change your withholding status or your number of allowances. Amend 2012 tax return free If the changes reduce the number of allowances you are claiming or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Amend 2012 tax return free Generally, you can submit a new Form W-4 whenever you wish to change the number of your withholding allowances for any other reason. Amend 2012 tax return free Changing your withholding for 2015. Amend 2012 tax return free   If events in 2014 will decrease the number of your withholding allowances for 2015, you must give your employer a new Form W-4 by December 1, 2014. Amend 2012 tax return free If the event occurs in December 2014, submit a new Form W-4 within 10 days. Amend 2012 tax return free Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too little or too much. Amend 2012 tax return free If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. Amend 2012 tax return free You should try to have your withholding match your actual tax liability. Amend 2012 tax return free If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. Amend 2012 tax return free If too much tax is withheld, you will lose the use of that money until you get your refund. Amend 2012 tax return free Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. Amend 2012 tax return free Note. Amend 2012 tax return free You cannot give your employer a payment to cover withholding on salaries and wages for past pay periods or a payment for estimated tax. Amend 2012 tax return free Completing Form W-4 and Worksheets Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Amend 2012 tax return free The worksheets are for your own records. Amend 2012 tax return free Do not give them to your employer. Amend 2012 tax return free Multiple jobs. Amend 2012 tax return free   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Amend 2012 tax return free Then split your allowances between the Forms W-4 for each job. Amend 2012 tax return free You cannot claim the same allowances with more than one employer at the same time. Amend 2012 tax return free You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Amend 2012 tax return free Married individuals. Amend 2012 tax return free   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. Amend 2012 tax return free Use only one set of worksheets. Amend 2012 tax return free You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Amend 2012 tax return free   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. Amend 2012 tax return free Alternative method of figuring withholding allowances. Amend 2012 tax return free   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. Amend 2012 tax return free For more information, see Alternative method of figuring withholding allowances under Completing Form W-4 and Worksheets in Publication 505, chapter 1. Amend 2012 tax return free Personal Allowances Worksheet. Amend 2012 tax return free   Use the Personal Allowances Worksheet on Form W-4 to figure your withholding allowances based on exemptions and any special allowances that apply. Amend 2012 tax return free Deduction and Adjustments Worksheet. Amend 2012 tax return free   Use the Deduction and Adjustments Worksheet on Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. Amend 2012 tax return free Also, complete this worksheet when you have changes to these items to see if you need to change your withholding. Amend 2012 tax return free Two-Earners/Multiple Jobs Worksheet. Amend 2012 tax return free   You may need to complete the Two-Earners/Multiple Jobs Worksheet on Form W-4 if you have more than one job, a working spouse, or are also receiving a pension. Amend 2012 tax return free Also, on this worksheet you can add any additional withholding necessary to cover any amount you expect to owe other than income tax, such as self-employment tax. Amend 2012 tax return free Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. Amend 2012 tax return free You accurately complete all the Form W-4 worksheets that apply to you. Amend 2012 tax return free You give your employer a new Form W-4 when changes occur. Amend 2012 tax return free But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Amend 2012 tax return free This is most likely to happen in the following situations. Amend 2012 tax return free You are married and both you and your spouse work. Amend 2012 tax return free You have more than one job at a time. Amend 2012 tax return free You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Amend 2012 tax return free You will owe additional amounts with your return, such as self-employment tax. Amend 2012 tax return free Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Amend 2012 tax return free Your earnings are more than the amount shown under Check your withholding in the instructions at the top of page 1 of Form W-4. Amend 2012 tax return free You work only part of the year. Amend 2012 tax return free You change the number of your withholding allowances during the year. Amend 2012 tax return free Cumulative wage method. Amend 2012 tax return free   If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. Amend 2012 tax return free You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. Amend 2012 tax return free You must ask your employer in writing to use this method. Amend 2012 tax return free   To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Amend 2012 tax return free ) since the beginning of the year. Amend 2012 tax return free Publication 505 To make sure you are getting the right amount of tax withheld, get Publication 505. Amend 2012 tax return free It will help you compare the total tax to be withheld during the year with the tax you can expect to figure on your return. Amend 2012 tax return free It also will help you determine how much, if any, additional withholding is needed each payday to avoid owing tax when you file your return. Amend 2012 tax return free If you do not have enough tax withheld, you may have to pay estimated tax, as explained under Estimated Tax for 2014 , later. Amend 2012 tax return free You can use the IRS Withholding Calculator at www. Amend 2012 tax return free irs. Amend 2012 tax return free gov/Individuals, instead of Publication 505 or the worksheets included with Form W-4, to determine whether you need to have your withholding increased or decreased. Amend 2012 tax return free Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Amend 2012 tax return free These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Amend 2012 tax return free New Form W-4. Amend 2012 tax return free   When you start a new job, your employer should have you complete a Form W-4. Amend 2012 tax return free Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Amend 2012 tax return free   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Amend 2012 tax return free The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. Amend 2012 tax return free No Form W-4. Amend 2012 tax return free   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. Amend 2012 tax return free Repaying withheld tax. Amend 2012 tax return free   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. Amend 2012 tax return free Your employer cannot repay any of the tax previously withheld. Amend 2012 tax return free Instead, claim the full amount withheld when you file your tax return. Amend 2012 tax return free   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. Amend 2012 tax return free Your employer can repay the amount that was withheld incorrectly. Amend 2012 tax return free If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. Amend 2012 tax return free Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Amend 2012 tax return free The exemption applies only to income tax, not to social security or Medicare tax. Amend 2012 tax return free You can claim exemption from withholding for 2014 only if both of the following situations apply. Amend 2012 tax return free For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Amend 2012 tax return free For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Amend 2012 tax return free Students. Amend 2012 tax return free   If you are a student, you are not automatically exempt. Amend 2012 tax return free See chapter 1 to find out if you must file a return. Amend 2012 tax return free If you work only part time or only during the summer, you may qualify for exemption from withholding. Amend 2012 tax return free Age 65 or older or blind. Amend 2012 tax return free   If you are 65 or older or blind, use Worksheet 1-3 or 1-4 in chapter 1 of Publication 505, to help you decide if you qualify for exemption from withholding. Amend 2012 tax return free Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Amend 2012 tax return free Instead, see Itemizing deductions or claiming exemptions or credits in chapter 1 of Publication 505. Amend 2012 tax return free Claiming exemption from withholding. Amend 2012 tax return free   To claim exemption, you must give your employer a Form W-4. Amend 2012 tax return free Do not complete lines 5 and 6. Amend 2012 tax return free Enter “Exempt” on line 7. Amend 2012 tax return free   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. Amend 2012 tax return free If you claim exemption in 2014, but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. Amend 2012 tax return free   Your claim of exempt status may be reviewed by the IRS. Amend 2012 tax return free An exemption is good for only 1 year. Amend 2012 tax return free   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Amend 2012 tax return free Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Amend 2012 tax return free The payer can figure withholding on supplemental wages using the same method used for your regular wages. Amend 2012 tax return free However, if these payments are identified separately from your regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Amend 2012 tax return free Expense allowances. Amend 2012 tax return free   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Amend 2012 tax return free   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. Amend 2012 tax return free   For more information about accountable and nonaccountable expense allowance plans, see Reimbursements in chapter 26. Amend 2012 tax return free Penalties You may have to pay a penalty of $500 if both of the following apply. Amend 2012 tax return free You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Amend 2012 tax return free You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Amend 2012 tax return free There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. Amend 2012 tax return free The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Amend 2012 tax return free These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. Amend 2012 tax return free A simple error or an honest mistake will not result in one of these penalties. Amend 2012 tax return free For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a W-4 penalty. Amend 2012 tax return free Tips The tips you receive while working on your job are considered part of your pay. Amend 2012 tax return free You must include your tips on your tax return on the same line as your regular pay. Amend 2012 tax return free However, tax is not withheld directly from tip income, as it is from your regular pay. Amend 2012 tax return free Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. Amend 2012 tax return free See chapter 6 for information on reporting your tips to your employer. Amend 2012 tax return free For more information on the withholding rules for tip income, see Publication 531, Reporting Tip Income. Amend 2012 tax return free How employer figures amount to withhold. Amend 2012 tax return free   The tips you report to your employer are counted as part of your income for the month you report them. Amend 2012 tax return free Your employer can figure your withholding in either of two ways. Amend 2012 tax return free By withholding at the regular rate on the sum of your pay plus your reported tips. Amend 2012 tax return free By withholding at the regular rate on your pay plus a percentage of your reported tips. Amend 2012 tax return free Not enough pay to cover taxes. Amend 2012 tax return free   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. Amend 2012 tax return free See Giving your employer money for taxes in chapter 6. Amend 2012 tax return free Allocated tips. Amend 2012 tax return free   Your employer should not withhold income tax, Medicare tax, social security tax, or railroad retirement tax on any allocated tips. Amend 2012 tax return free Withholding is based only on your pay plus your reported tips. Amend 2012 tax return free Your employer should refund to you any incorrectly withheld tax. Amend 2012 tax return free See Allocated Tips in chapter 6 for more information. Amend 2012 tax return free Taxable Fringe Benefits The value of certain noncash fringe benefits you receive from your employer is considered part of your pay. Amend 2012 tax return free Your employer generally must withhold income tax on these benefits from your regular pay. Amend 2012 tax return free For information on fringe benefits, see Fringe Benefits under Employee Compensation in chapter 5. Amend 2012 tax return free Although the value of your personal use of an employer-provided car, truck, or other highway motor vehicle is taxable, your employer can choose not to withhold income tax on that amount. Amend 2012 tax return free Your employer must notify you if this choice is made. Amend 2012 tax return free For more information on withholding on taxable fringe benefits, see chapter 1 of Publication 505. Amend 2012 tax return free Sick Pay Sick pay is a payment to you to replace your regular wages while you are temporarily absent from work due to sickness or personal injury. Amend 2012 tax return free To qualify as sick pay, it must be paid under a plan to which your employer is a party. Amend 2012 tax return free If you receive sick pay from your employer or an agent of your employer, income tax must be withheld. Amend 2012 tax return free An agent who does not pay regular wages to you may choose to withhold income tax at a flat rate. Amend 2012 tax return free However, if you receive sick pay from a third party who is not acting as an agent of your employer, income tax will be withheld only if you choose to have it withheld. Amend 2012 tax return free See Form W-4S , later. Amend 2012 tax return free If you receive payments under a plan in which your employer does not participate (such as an accident or health plan where you paid all the premiums), the payments are not sick pay and usually are not taxable. Amend 2012 tax return free Union agreements. Amend 2012 tax return free   If you receive sick pay under a collective bargaining agreement between your union and your employer, the agreement may determine the amount of income tax withholding. Amend 2012 tax return free See your union representative or your employer for more information. Amend 2012 tax return free Form W-4S. Amend 2012 tax return free   If you choose to have income tax withheld from sick pay paid by a third party, such as an insurance company, you must fill out Form W-4S. Amend 2012 tax return free Its instructions contain a worksheet you can use to figure the amount you want withheld. Amend 2012 tax return free They also explain restrictions that may apply. Amend 2012 tax return free   Give the completed form to the payer of your sick pay. Amend 2012 tax return free The payer must withhold according to your directions on the form. Amend 2012 tax return free Estimated tax. Amend 2012 tax return free   If you do not request withholding on Form W-4S, or if you do not have enough tax withheld, you may have to make estimated tax payments. Amend 2012 tax return free If you do not pay enough tax, either through estimated tax or withholding, or a combination of both, you may have to pay a penalty. Amend 2012 tax return free See Underpayment Penalty for 2013 at the end of this chapter. Amend 2012 tax return free Pensions and Annuities Income tax usually will be withheld from your pension or annuity distributions unless you choose not to have it withheld. Amend 2012 tax return free This rule applies to distributions from: A traditional individual retirement arrangement (IRA); A life insurance company under an endowment, annuity, or life insurance contract; A pension, annuity, or profit-sharing plan; A stock bonus plan; and Any other plan that defers the time you receive compensation. Amend 2012 tax return free The amount withheld depends on whether you receive payments spread out over more than 1 year (periodic payments), within 1 year (nonperiodic payments), or as an eligible rollover distribution (ERD). Amend 2012 tax return free Income tax withholding from an ERD is mandatory. Amend 2012 tax return free More information. Amend 2012 tax return free   For more information on taxation of annuities and distributions (including ERDs) from qualified retirement plans, see chapter 10. Amend 2012 tax return free For information on IRAs, see chapter 17. Amend 2012 tax return free For more information on withholding on pensions and annuities, including a discussion of Form W-4P, see Pensions and Annuities in chapter 1 of Publication 505. Amend 2012 tax return free Gambling Winnings Income tax is withheld at a flat 25% rate from certain kinds of gambling winnings. Amend 2012 tax return free Gambling winnings of more than $5,000 from the following sources are subject to income tax withholding. Amend 2012 tax return free Any sweepstakes; wagering pool, including payments made to winners of poker tournaments; or lottery. Amend 2012 tax return free Any other wager, if the proceeds are at least 300 times the amount of the bet. Amend 2012 tax return free It does not matter whether your winnings are paid in cash, in property, or as an annuity. Amend 2012 tax return free Winnings not paid in cash are taken into account at their fair market value. Amend 2012 tax return free Exception. Amend 2012 tax return free   Gambling winnings from bingo, keno, and slot machines generally are not subject to income tax withholding. Amend 2012 tax return free However, you may need to provide the payer with a social security number to avoid withholding. Amend 2012 tax return free See Backup withholding on gambling winnings in chapter 1 of Publication 505. Amend 2012 tax return free If you receive gambling winnings not subject to withholding, you may need to pay estimated tax. Amend 2012 tax return free See Estimated Tax for 2014 , later. Amend 2012 tax return free If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Amend 2012 tax return free See Underpayment Penalty for 2013 at the end of this chapter. Amend 2012 tax return free Form W-2G. Amend 2012 tax return free   If a payer withholds income tax from your gambling winnings, you should receive a Form W-2G, Certain Gambling Winnings, showing the amount you won and the amount withheld. Amend 2012 tax return free Report the tax withheld on line 62 of Form 1040. Amend 2012 tax return free Unemployment Compensation You can choose to have income tax withheld from unemployment compensation. Amend 2012 tax return free To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Amend 2012 tax return free All unemployment compensation is taxable. Amend 2012 tax return free So, if you do not have income tax withheld, you may have to pay estimated tax. Amend 2012 tax return free See Estimated Tax for 2014 , later. Amend 2012 tax return free If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Amend 2012 tax return free For information, see Underpayment Penalty for 2013 at the end of this chapter. Amend 2012 tax return free Federal Payments You can choose to have income tax withheld from certain federal payments you receive. Amend 2012 tax return free These payments are: Social security benefits, Tier 1 railroad retirement benefits, Commodity credit corporation loans you choose to include in your gross income, Payments under the Agricultural Act of 1949 (7 U. Amend 2012 tax return free S. Amend 2012 tax return free C. Amend 2012 tax return free 1421 et. Amend 2012 tax return free seq. Amend 2012 tax return free ), as amended, or title II of the Disaster Assistance Act of 1988, that are treated as insurance proceeds and that you receive because: Your crops were destroyed or damaged by drought, flood, or any other natural disaster, or You were unable to plant crops because of a natural disaster described in (a), and Any other payment under Federal law as determined by the Secretary. Amend 2012 tax return free To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Amend 2012 tax return free If you do not choose to have income tax withheld, you may have to pay estimated tax. Amend 2012 tax return free See Estimated Tax for 2014 , later. Amend 2012 tax return free If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Amend 2012 tax return free For information, see Underpayment Penalty for 2013 at the end of this chapter. Amend 2012 tax return free More information. Amend 2012 tax return free   For more information about the tax treatment of social security and railroad retirement benefits, see chapter 11. Amend 2012 tax return free Get Publication 225, Farmer's Tax Guide, for information about the tax treatment of commodity credit corporation loans or crop disaster payments. Amend 2012 tax return free Backup Withholding Banks or other businesses that pay you certain kinds of income must file an information return (Form 1099) with the IRS. Amend 2012 tax return free The information return shows how much you were paid during the year. Amend 2012 tax return free It also includes your name and taxpayer identification number (TIN). Amend 2012 tax return free TINs are explained in chapter 1 under Social Security Number (SSN) . Amend 2012 tax return free These payments generally are not subject to withholding. Amend 2012 tax return free However, “backup” withholding is required in certain situations. Amend 2012 tax return free Backup withholding can apply to most kinds of payments that are reported on Form 1099. Amend 2012 tax return free The payer must withhold at a flat 28% rate in the following situations. Amend 2012 tax return free You do not give the payer your TIN in the required manner. Amend 2012 tax return free The IRS notifies the payer that the TIN you gave is incorrect. Amend 2012 tax return free You are required, but fail, to certify that you are not subject to backup withholding. Amend 2012 tax return free The IRS notifies the payer to start withholding on interest or dividends because you have underreported interest or dividends on your income tax return. Amend 2012 tax return free The IRS will do this only after it has mailed you four notices over at least a 210-day period. Amend 2012 tax return free See Backup Withholding in chapter 1 of Publication 505 for more information. Amend 2012 tax return free Penalties. Amend 2012 tax return free   There are civil and criminal penalties for giving false information to avoid backup withholding. Amend 2012 tax return free The civil penalty is $500. Amend 2012 tax return free The criminal penalty, upon conviction, is a fine of up to $1,000 or imprisonment of up to 1 year, or both. Amend 2012 tax return free Estimated Tax for 2014 Estimated tax is the method used to pay tax on income that is not subject to withholding. Amend 2012 tax return free This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Amend 2012 tax return free You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Amend 2012 tax return free Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. Amend 2012 tax return free If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Amend 2012 tax return free If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. Amend 2012 tax return free For information on when the penalty applies, see Underpayment Penalty for 2013 at the end of this chapter. Amend 2012 tax return free Who Does Not Have To Pay Estimated Tax If you receive salaries or wages, you can avoid having to pay estimated tax by asking your employer to take more tax out of your earnings. Amend 2012 tax return free To do this, give a new Form W-4 to your employer. Amend 2012 tax return free See chapter 1 of Publication 505. Amend 2012 tax return free Estimated tax not required. Amend 2012 tax return free   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Amend 2012 tax return free You had no tax liability for 2013. Amend 2012 tax return free You were a U. Amend 2012 tax return free S. Amend 2012 tax return free citizen or resident alien for the whole year. Amend 2012 tax return free Your 2013 tax year covered a 12-month period. Amend 2012 tax return free   You had no tax liability for 2013 if your total tax was zero or you did not have to file an income tax return. Amend 2012 tax return free For the definition of “total tax” for 2013, see Publication 505, chapter 2. Amend 2012 tax return free Who Must Pay Estimated Tax If you owe additional tax for 2013, you may have to pay estimated tax for 2014. Amend 2012 tax return free You can use the following general rule as a guide during the year to see if you will have enough withholding, or if you should increase your withholding or make estimated tax payments. Amend 2012 tax return free General rule. Amend 2012 tax return free   In most cases, you must pay estimated tax for 2014 if both of the following apply. Amend 2012 tax return free You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Amend 2012 tax return free You expect your withholding plus your refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return (but see Special rules for farmers, fishermen, and higher income taxpayers, later). Amend 2012 tax return free Your 2013 tax return must cover all 12 months. Amend 2012 tax return free    If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet in Publication 505 for a more accurate calculation. Amend 2012 tax return free Special rules for farmers, fishermen, and higher income taxpayers. Amend 2012 tax return free   If at least two-thirds of your gross income for tax year 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under the General rule, earlier. Amend 2012 tax return free If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General rule , earlier. Amend 2012 tax return free See Figure 4-A and Publication 505, chapter 2 for more information. Amend 2012 tax return free Figure 4-A. Amend 2012 tax return free Do You Have To Pay Estimated Tax? Please click here for the text description of the image. Amend 2012 tax return free Figure 4-A Do You Have To Pay Estimated Tax? Aliens. Amend 2012 tax return free   Resident and nonresident aliens also may have to pay estimated tax. Amend 2012 tax return free Resident aliens should follow the rules in this chapter unless noted otherwise. Amend 2012 tax return free Nonresident aliens should get Form 1040-ES (NR), U. Amend 2012 tax return free S. Amend 2012 tax return free Estimated Tax for Nonresident Alien Individuals. Amend 2012 tax return free   You are an alien if you are not a citizen or national of the United States. Amend 2012 tax return free You are a resident alien if you either have a green card or meet the substantial presence test. Amend 2012 tax return free For more information about the substantial presence test, see Publication 519, U. Amend 2012 tax return free S. Amend 2012 tax return free Tax Guide for Aliens. Amend 2012 tax return free Married taxpayers. Amend 2012 tax return free   If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Amend 2012 tax return free   You and your spouse can make joint estimated tax payments even if you are not living together. Amend 2012 tax return free   However, you and your spouse cannot make joint estimated tax payments if:  You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, or Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes (see chapter 1 of Publication 519)). Amend 2012 tax return free   If you do not qualify to make joint estimated tax payments, apply these rules to your separate estimated income. Amend 2012 tax return free Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Amend 2012 tax return free 2013 separate returns and 2014 joint return. Amend 2012 tax return free   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. Amend 2012 tax return free You filed a separate return if you filed as single, head of household, or married filing separately. Amend 2012 tax return free 2013 joint return and 2014 separate returns. Amend 2012 tax return free   If you plan to file a separate return for 2014 but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. Amend 2012 tax return free You file a separate return if you file as single, head of household, or married filing separately. Amend 2012 tax return free   To figure your share of the tax on the joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status as for 2014. Amend 2012 tax return free Then multiply the tax on the joint return by the following fraction. Amend 2012 tax return free     The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Amend 2012 tax return free Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Amend 2012 tax return free Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Amend 2012 tax return free For 2014, they plan to file married filing separately. Amend 2012 tax return free Joe figures his share of the tax on the 2013 joint return as follows. Amend 2012 tax return free   Tax on $40,100 based on a separate return $5,960     Tax on $8,400 based on a separate return 843     Total $6,803     Joe's percentage of total ($5,960 ÷ $6,803) 87. Amend 2012 tax return free 6%     Joe's share of tax on joint return  ($6,386 × 87. Amend 2012 tax return free 6%) $5,594   How To Figure Estimated Tax To figure your estimated tax, you must figure your expected adjusted gross income (AGI), taxable income, taxes, deductions, and credits for the year. Amend 2012 tax return free When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Amend 2012 tax return free Use your 2013 federal tax return as a guide. Amend 2012 tax return free You can use Form 1040-ES and Publication 505 to figure your estimated tax. Amend 2012 tax return free Nonresident aliens use Form 1040-ES (NR) and Publication 505 to figure estimated tax (see chapter 8 of Publication 519 for more information). Amend 2012 tax return free You must make adjustments both for changes in your own situation and for recent changes in the tax law. Amend 2012 tax return free For a discussion of these changes, visit IRS. Amend 2012 tax return free gov. Amend 2012 tax return free For more complete information on how to figure your estimated tax for 2014, see chapter 2 of Publication 505. Amend 2012 tax return free When To Pay Estimated Tax For estimated tax purposes, the tax year is divided into four payment periods. Amend 2012 tax return free Each period has a specific payment due date. Amend 2012 tax return free If you do not pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return. Amend 2012 tax return free The payment periods and due dates for estimated tax payments are shown next. Amend 2012 tax return free   For the period: Due date:*     Jan. Amend 2012 tax return free 1 – March 31 April 15     April 1 – May 31 June 16     June 1 – August 31 Sept. Amend 2012 tax return free 15     Sept. Amend 2012 tax return free 1– Dec. Amend 2012 tax return free 31 Jan. Amend 2012 tax return free 15, next year     *See Saturday, Sunday, holiday rule and January payment . Amend 2012 tax return free Saturday, Sunday, holiday rule. Amend 2012 tax return free   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or legal holiday. Amend 2012 tax return free January payment. Amend 2012 tax return free   If you file your 2014 Form 1040 or Form 1040A by January 31, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Amend 2012 tax return free Fiscal year taxpayers. Amend 2012 tax return free   If your tax year does not start on January 1, see the Form 1040-ES instructions for your payment due dates. Amend 2012 tax return free When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Amend 2012 tax return free If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. Amend 2012 tax return free You can pay all your estimated tax at that time, or you can pay it in installments. Amend 2012 tax return free If you choose to pay in installments, make your first payment by the due date for the first payment period. Amend 2012 tax return free Make your remaining installment payments by the due dates for the later periods. Amend 2012 tax return free No income subject to estimated tax during first period. Amend 2012 tax return free    If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. Amend 2012 tax return free You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Amend 2012 tax return free The following chart shows when to make installment payments. Amend 2012 tax return free If you first have income on which you must pay estimated tax: Make a payment  by:* Make later installments by:* Before April 1 April 15 June 16 Sept. Amend 2012 tax return free 15 Jan. Amend 2012 tax return free 15 next year April 1–May 31 June 16 Sept. Amend 2012 tax return free 15 Jan. Amend 2012 tax return free 15 next year June 1–Aug. Amend 2012 tax return free 31 Sept. Amend 2012 tax return free 15 Jan. Amend 2012 tax return free 15 next year After Aug. Amend 2012 tax return free 31 Jan. Amend 2012 tax return free 15 next year (None) *See Saturday, Sunday, holiday rule and January payment . Amend 2012 tax return free How much to pay to avoid a penalty. Amend 2012 tax return free   To determine how much you should pay by each payment due date, see How To Figure Each Payment, next. Amend 2012 tax return free How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. Amend 2012 tax return free You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. Amend 2012 tax return free These methods are described in chapter 2 of Publication 505. Amend 2012 tax return free If you do not pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Amend 2012 tax return free If the earlier discussion of No income subject to estimated tax during first period or the later discussion of Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Publication 505 for information on how to avoid a penalty. Amend 2012 tax return free Underpayment penalty. Amend 2012 tax return free   Under the regular installment method, if your estimated tax payment for any period is less than one-fourth of your estimated tax, you may be charged a penalty for underpayment of estimated tax for that period when you file your tax return. Amend 2012 tax return free Under the annualized income installment method, your estimated tax payments vary with your income, but the amount required must be paid each period. Amend 2012 tax return free See chapter 4 of Publication 505 for more information. Amend 2012 tax return free Change in estimated tax. Amend 2012 tax return free   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Amend 2012 tax return free Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Amend 2012 tax return free Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. Amend 2012 tax return free You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you owe with your return under $1,000. Amend 2012 tax return free How To Pay Estimated Tax There are several ways to pay estimated tax. Amend 2012 tax return free Credit an overpayment on your 2013 return to your 2014 estimated tax. Amend 2012 tax return free Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. Amend 2012 tax return free Send in your payment (check or money order) with a payment voucher from Form 1040-ES. Amend 2012 tax return free Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. Amend 2012 tax return free On line 75 of Form 1040, or line 44 of Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. Amend 2012 tax return free Take the amount you have credited into account when figuring your estimated tax payments. Amend 2012 tax return free You cannot have any of the amount you credited to your estimated tax refunded to you until you file your tax return for the following year. Amend 2012 tax return free You also cannot use that overpayment in any other way. Amend 2012 tax return free Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. Amend 2012 tax return free You can pay using either of the following electronic payment methods. Amend 2012 tax return free Direct transfer from your bank account. Amend 2012 tax return free Credit or debit card. Amend 2012 tax return free To pay your taxes online or for more information, go to www. Amend 2012 tax return free irs. Amend 2012 tax return free gov/e-pay. Amend 2012 tax return free Pay by Phone Paying by phone is another safe and secure method of paying electronically. Amend 2012 tax return free Use one of the following methods. Amend 2012 tax return free Direct transfer from your bank account. Amend 2012 tax return free Credit or debit card. Amend 2012 tax return free To pay by direct transfer from your bank account, call 1-800-555-4477 (English), 1-800-244-4829 (Espanol). Amend 2012 tax return free People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD can call 1-800-733-4829. Amend 2012 tax return free To pay using a credit or debit card, you can call one of the following service providers. Amend 2012 tax return free There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. Amend 2012 tax return free WorldPay 1-888-9-PAY-TAXTM(1-888-972-9829) www. Amend 2012 tax return free payUSAtax. Amend 2012 tax return free com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. Amend 2012 tax return free officialpayments. Amend 2012 tax return free com Link2Gov Corporation 1-888-PAY-1040TM (1-888-729-1040) www. Amend 2012 tax return free PAY1040. Amend 2012 tax return free com For the latest details on how to pay by phone, go to www. Amend 2012 tax return free irs. Amend 2012 tax return free gov/e-pay. Amend 2012 tax return free Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. Amend 2012 tax return free During 2013, if you: made at least one estimated tax payment but not by electronic means, did not use software or a paid preparer to prepare or file your return,  then you should receive a copy of the 2014 Form 1040-ES/V. Amend 2012 tax return free The enclosed payment vouchers will be preprinted with your name, address, and social security number. Amend 2012 tax return free Using the preprinted vouchers will speed processing, reduce the chance of error, and help save processing costs. Amend 2012 tax return free Use the window envelopes that came with your Form 1040-ES package. Amend 2012 tax return free If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Amend 2012 tax return free Note. Amend 2012 tax return free These criteria can change without notice. Amend 2012 tax return free If you do not receive a Form 1040-ES/V package and you are required to make an estimated tax payment, you should go to www. Amend 2012 tax return free irs. Amend 2012 tax return free gov and print a copy of Form 1040-ES which includes four blank payment vouchers. Amend 2012 tax return free Complete one of these and make your payment timely to avoid penalties for paying late. Amend 2012 tax return free Do not use the address shown in the Form 1040 or Form 1040A instructions for your estimated tax payments. Amend 2012 tax return free If you did not pay estimated tax last year, you can order Form 1040-ES from the IRS (see inside back cover of this publication) or download it from IRS. Amend 2012 tax return free gov. Amend 2012 tax return free Follow the instructions to make sure you use the vouchers correctly. Amend 2012 tax return free Joint estimated tax payments. Amend 2012 tax return free   If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Amend 2012 tax return free Change of address. Amend 2012 tax return free   You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Amend 2012 tax return free Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Amend 2012 tax return free Credit for Withholding and Estimated Tax for 2013 When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Amend 2012 tax return free Also take credit for the estimated tax you paid for 2013. Amend 2012 tax return free These credits are subtracted from your total tax. Amend 2012 tax return free Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Amend 2012 tax return free Two or more employers. Amend 2012 tax return free   If you had two or more employers in 2013 and were paid wages of more than $113,700, too much social security or tier 1 railroad retirement tax may have been withheld from your pay. Amend 2012 tax return free You may be able to claim the excess as a credit against your income tax when you file your return. Amend 2012 tax return free See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in chapter 37. Amend 2012 tax return free Withholding If you had income tax withheld during 2013, you should be sent a statement by January 31, 2014, showing your income and the tax withheld. Amend 2012 tax return free Depending on the source of your income, you should receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Amend 2012 tax return free Forms W-2 and W-2G. Amend 2012 tax return free   If you file a paper return, always file Form W-2 with your income tax return. Amend 2012 tax return free File Form W-2G with your return only if it shows any federal income tax withheld from your winnings. Amend 2012 tax return free   You should get at least two copies of each form. Amend 2012 tax return free If you file a paper return, attach one copy to the front of your federal income tax return. Amend 2012 tax return free Keep one copy for your records. Amend 2012 tax return free You also should receive copies to file with your state and local returns. Amend 2012 tax return free Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Amend 2012 tax return free You should receive a separate Form W-2 from each employer you worked for. Amend 2012 tax return free If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Amend 2012 tax return free However, your employer must provide or send it to you by January 31, 2014. Amend 2012 tax return free If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Amend 2012 tax return free If you have not received your Form W-2 by January 31, you should ask your employer for it. Amend 2012 tax return free If you do not receive it by February 15, call the IRS. Amend 2012 tax return free Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Amend 2012 tax return free Include the federal income tax withheld (as shown in box 2 of Form W-2) on: Line 62 if you file Form 1040, Line 36 if you file Form 1040A, or Line 7 if you file Form 1040EZ. Amend 2012 tax return free In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Amend 2012 tax return free Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Amend 2012 tax return free If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Amend 2012 tax return free Report the amounts you won on line 21 of Form 1040. Amend 2012 tax return free Take credit for the tax withheld on line 62 of Form 1040. Amend 2012 tax return free If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Amend 2012 tax return free The 1099 Series Most forms in the 1099 series are not filed with your return. Amend 2012 tax return free These forms should be furnished to you by January 31, 2014 (or, for Forms 1099-B, 1099-S, and certain Forms 1099-MISC, by February 15, 2014). Amend 2012 tax return free Unless instructed to file any of these forms with your return, keep them for your records. Amend 2012 tax return free There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received from Cooperatives; Form 1099-Q, Payments From Qualified Education Programs; Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amend 2012 tax return free ; Form 1099-S, Proceeds From Real Estate Transactions; Form RRB-1099, Payments by the Railroad Retirement Board. Amend 2012 tax return free If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Amend 2012 tax return free See the instructions to these forms for details. Amend 2012 tax return free Form 1099-R. Amend 2012 tax return free   Attach Form 1099-R to your paper return if box 4 shows federal income tax withheld. Amend 2012 tax return free Include the amount withheld in the total on line 62 of Form 1040 or line 36 of Form 1040A. Amend 2012 tax return free You cannot use Form 1040EZ if you received payments reported on Form 1099-R. Amend 2012 tax return free Backup withholding. Amend 2012 tax return free   If you were subject to backup withholding on income you received during 2013, include the amount withheld, as shown on your Form 1099, in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Amend 2012 tax return free Form Not Correct If you receive a form with incorrect information on it, you should ask the payer for a corrected form. Amend 2012 tax return free Call the telephone number or write to the address given for the payer on the form. Amend 2012 tax return free The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Amend 2012 tax return free A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Amend 2012 tax return free In certain situations, you will receive two forms in place of the original incorrect form. Amend 2012 tax return free This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Amend 2012 tax return free One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Amend 2012 tax return free This form will have an “X” in the “CORRECTED” box at the top of the form. Amend 2012 tax return free The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Amend 2012 tax return free Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, you should report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Amend 2012 tax return free S. Amend 2012 tax return free Individual Income Tax Return. Amend 2012 tax return free Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Amend 2012 tax return free Do not include any amount withheld from your spouse's income. Amend 2012 tax return free However, different rules may apply if you live in a community property state. Amend 2012 tax return free Community property states are listed in chapter 2. Amend 2012 tax return free For more information on these rules, and some exceptions, see Publication 555, Community Property. Amend 2012 tax return free Fiscal Years If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules to determine your credit for federal income tax withholding. Amend 2012 tax return free For a discussion of how to take credit for withholding on a fiscal year return, see Fiscal Years (FY) in chapter 3 of Publication 505. Amend 2012 tax return free Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Amend 2012 tax return free Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Amend 2012 tax return free You must use Form 1040 or Form 1040A if you paid estimated tax. Amend 2012 tax return free You cannot use Form 1040EZ. Amend 2012 tax return free Name changed. Amend 2012 tax return free   If you changed your name, and you made estimated tax payments using your old name, attach a brief statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and Your social security number. Amend 2012 tax return free The statement should cover payments you made jointly with your spouse as well as any you made separately. Amend 2012 tax return free   Be sure to report the change to the Social Security Administration. Amend 2012 tax return free This prevents delays in processing your return and issuing any refunds. Amend 2012 tax return free Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Amend 2012 tax return free If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Amend 2012 tax return free One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Amend 2012 tax return free If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Amend 2012 tax return free Divorced Taxpayers If you made joint estimated tax payments for 2013, and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Amend 2012 tax return free If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Amend 2012 tax return free If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided on the front of Form 1040 or Form 1040A. Amend 2012 tax return free If you divorced and remarried in 2013, enter your present spouse's SSN in that space and write your former spouse's SSN, followed by “DIV,” to the left of Form 1040, line 63, or Form 1040A, line 37. Amend 2012 tax return free Underpayment Penalty for 2013 If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. Amend 2012 tax return free Generally, you will not have to pay a penalty for 2013 if any of the following apply. Amend 2012 tax return free The total of your withholding and estimated tax payments was at least as much as your 2012 tax (or 110% of your 2012 tax if your AGI was more than $150,000, $75,000 if your 2013 filing status is married filing separately) and you paid all required estimated tax payments on time. Amend 2012 tax return free The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Amend 2012 tax return free Your total 2013 tax minus your withholding and refundable credits is less than $1,000. Amend 2012 tax return free You did not have a tax liability for 2012 and your 2012 tax year was 12 months, or You did not have any withholding taxes and your current year tax less any household employment taxes is less than $1,000. Amend 2012 tax return free See Publication 505, chapter 4, for a definition of “total tax” for 2012 and 2013. Amend 2012 tax return free Farmers and fishermen. Amend 2012 tax return free   Special rules apply if you are a farmer or fisherman. Amend 2012 tax return free See Farmers and Fishermen in chapter 4 of Publication 505 for more information. Amend 2012 tax return free IRS can figure the penalty for you. Amend 2012 tax return free   If you think you owe the penalty but you do not want to figure it yourself when you file your tax return, you may not have to. Amend 2012 tax return free Generally, the IRS will figure the penalty for you and send you a bill. Amend 2012 tax return free However, if you think you are able to lower or eliminate your penalty, you must complete Form 2210 or Form 2210-F and attach it to your paper return. Amend 2012 tax return free See chapter 4 of Publication 505. Amend 2012 tax return free Prev  Up  Next   Home   More Online Publications
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About the API

We make the content you see in our directory of federal agencies available in both English and Spanish via a REST API. The API programmatically returns all of the information contained in the directory, or you can query the API to return just a subset of the available information.

If you are using the Federal Agency Directory API and have feedback or want to tell us about your product, please e-mail us.

Changes to the API

On December 28, 2012, we launched version 2.0 of the API and made the following changes:

  • Launched new methods to return directory records in a hierarchical fashion.
  • Results can now be returned using XML and JSONP, as well as straight JSON.
  • The Interface method was removed.

About the Data

The data in the Federal Agency Directory API is based on the English and Spanish federal agency directories. We gather this data from the agency information listed in the U.S. Government Manual, and independent research by our staff.

There is no schedule for data updates; we update data continually, and as needed. Early versions of the API may have incomplete and inconsistent data. We are working to continually develop the data in our directory records.

If you have suggestions about what types of data you would like to see in the Federal Agency Directory API, please e-mail us.

About the Spanish Data

GobiernoUSA.gov and the North American Academy of the Spanish Language (ANLE, per its Spanish acronym) worked together to review federal agencies Spanish translations to ensure language accuracy and consistency throughout the government. ANLE, the highest authority on Spanish language in the United States, and GobiernoUSA.gov have the joined mission of improving and standardizing the use of Spanish language in government communications.

This collaboration, possible through a signed agreement between the two institutions, resulted in a list of official Spanish language translations of federal agencies, available through this API.

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Accessing the API

Our Federal Agency Directory API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://www.usa.gov/api/USAGovAPI/contacts.{format}/. Append the API call you’d like to make to this URL.

Currently, three output formats are available:

  1. JSON (such as http://www.usa.gov/api/USAGovAPI/contacts.json/contacts)
  2. XML (such as http://www.usa.gov/api/USAGovAPI/contacts.xml/contacts)
  3. JSONP (such as http://www.usa.gov/api/USAGovAPI/contacts.jsonp/contacts?callback=callmemaybe). When requesting JSONP, you should include a callback parameter with the name of the callback function you would like called.

For the purposes of this documentation, only JSON sample calls and results will be shown.

API Result Formats

The Federal Agency Directory API returns results in json, with an optional callback parameter to enable jsonp support.

Interactive Documentation for the API

If you're interested in trying out the Federal Agency Directory API, we have an interactive test page. On this page, you can try different parameters and see the results.

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API Data Model

The following fields are associated with directory records. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - A unique identifier for each directory record
  • Name – The name of the agency.
  • Description – A brief description of the agency.
  • Language – Whether the record is in English or Spanish.
  • Subdivision – Used for mailing items to the agency.
  • Street1 – A first line of address information (such as the street address) for the agency’s main office.
  • Street2 – A second line of address information for the agency’s main office.
  • City – The city of the agency’s main office.
  • StateTer – The state of the agency’s main office.
  • Zip – The postal zip code of the agency’s main office.
  • Email – The e-mail address for the agency’s main office.
  • Phone – The phone number of the agency’s main office (may contain more than one).
  • TTY – The TTY number of the agency’s main office (may contain more than one).
  • Tollfree – The toll-free number to contact the agency (may contain more than one).
  • SMS – Any services offered via text messaging by the agency.
  • Synonym – Alternative names used commonly to refer to the agency (may contain more than one).
  • URI – The URL to access the agency’s complete directory record via the API.
  • Source_Url – The USA.gov or GobiernoUSA.gov URL that contains the record.

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URLs

The directory API returns several types of URLs that can be used to link to the agency.

  • Web_Url – Main URLs for the agency (may contain more than one).
  • Contact_Url – URLs for the public to contact the agency (may contain more than one).
  • In_Person_Url – URLs for the public to find out how to interact with the agney in person (may contain more than one).
  • Form_Url – URLs for the agency to find forms from the agency (may contain more than one).

For each of these URLs, the following sub-data elements are returned:

  • Url – The URL to the web page.
  • Description – A description of the URL.
  • Language – Whether the web page located at the URL is in English (en) or Spanish (es).

Agency Relationships

Additionally, the directory API returns information on the hierarchical relationship between federal agencies.

  • Parent – The parent of the agency. such as the Department of the Treasury for the Internal Revenue Service.
  • Child – Any children departments or agencies for the agency. such as the Census Bureau for the Department of Commerce (may contain more than one of these).
  • Alt_Language – The record for the agency in Spanish, if the record is in English, and vice versa.

For each of these relationships, the following sub-data elements are returned for the related agency:

  • Id – A unique identifier for each directory record
  • Name – The name of the agency.
  • URI – The URL to access the agency’s complete directory record via the API.
  • For Alt_Language only, Language – Whether the alternate language record is in English (en) or Spanish (es).

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API Methods

As of version 2.0, the methods of the Federal Agency Directory API are broken down into two categories. The first category simply returns a list of agency records. The second category returns a hierarchical structure of the agency records, making it easy to form a tree. The tree can show that the Food and Drug Administration is part of the Department of Health and Human Services. This is just one example.

API Methods That Return A List of Agency Records

Contacts

Contacts is a general purpose call that, by default, will return all of the agency directory records. However, you can pass parameters into contacts that allow you to filter the records returned by the API in powerful ways.

Parameters

query_filter – Return only agency directory records that meet the criteria you enter into this parameter. In general, the filter takes the form of {field_name}::{value}[|{field_name}::{value}]*. Additionally, for names, you can perform substring searches by surrounding {value} with asterixis.

For example, if you want to return all agencies that have the word “commission” in their title, you can use a query_filter of name::*commission*. Likewise, if you want to find all commissions who have their main address in Virginia, you can use a query_filter of: name::*commission*|state::VA

See the data model above for a list of field names that you can query on.

result_filter – Return only the fields listed here (separated by |) as opposed to every field in each directory record. For example, use a result_filter of name|phone to return only names and phone numbers.

See the data model above for a list of field names that you can specify be returned.

sort – Allows you to specify the sort order of the returned agency directory records. For example, use a sort of name to sort the results by the agency’s name. You can also cause the sort to go in descending order by prepending the field name with a -, such as -name.

See the data model above for a list of field names that you can sort the results on.

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/contacts/tree/independent

The independent method will return every agency record that has no parent and no child, such as the National Railroad Passenger Corporation.

/contacts/tree

The tree method returns every agency record, and, optionally, includes sub-agencies as part of their parent agency’s record.

Paramaters

include_descendants - Set to true if you want the API to return the descendents directly as part of their parent agency’s record.

/contacts/tree/dependent

The dependent method returns every agency record that has sub-agencies, and, optionally, includes sub-agencies as part of their parent agency’s record.

Parameters

include_descendants - Set to true if you want the API to return the descendents directly as part of their parent agency’s record.

/contact/{identifier}/tree/sibling

The sibling method will return all of the agency records that are siblings to the agency represented by the id specified in the REST URL. It will also return the record for the id specified as well.  

The only difference between the result format of the sibling method and the more generic contacts method is that the siblings method does not return the child and parent data elements as part of it’s results.

For example, if you request the sibling agencies for the U.S. Botanic Garden (id 49108), the API will return records for both the U.S. Botanic Garden and the U.S. Capitol Visitor Center, as both of these agencies are part of the Architect of the Capitol.

If you desired the results in JSON format, the API call for this query would look like the following:
http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49108/tree/sibling

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Sample Results For These Methods

For API methods that return a list of directory records, the API will return an array of objects, such as:

The API will return an array of objects, such as:

{
   "Contact":[
      {
         "Id":"52663",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/52663",
         "Language":"en",
         "Name":"U.S. Access Board",
         "Source_Url":"http://www.usa.gov/directory/federal/us-access-board.shtml",
         "Street1":"1331 F Street, NW",
         "Street2":"Suite 1000",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20004-1111",
         "Synonym":[
            "Access Board"
         ],
         "Phone":[
            "202-272-0080"
         ],
         "Tollfree":[
            "800-872-2253"
         ],
         "TTY":[
            "202-272-0082",
            "800-993-2822"
         ],
         "Email":"info@access-board.gov",
         "Contact_Url":[
            {
               "Url":"http://www.access-board.gov/contact.htm",
               "Description":"Contact the U.S. Access Board ",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/contact.htm#email",
               "Description":"E-mail Directory",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/contact.htm#Phone",
               "Description":"Phone Directory",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/enforcement/filing.htm",
               "Description":"File an Accessibility Complaint",
               "Language":"en"
            }
         ],
         "Web_Url":[
            {
               "Url":"http://www.access-board.gov/",
               "Description":"U.S. Access Board ",
               "Language":"en"
            }
         ],
         "In_Person_Url":[
            {
               "Url":"http://www.access-board.gov/contact.htm#Location",
               "Description":"Map and Directions",
               "Language":"en"
            }
         ],
         "Description":"The Access Board is an independent federal agency devoted to accessibility for people with disabilities. The Board develops and maintains design criteria for the built environment, transit vehicles, telecommunications equipment, and for electronic and information technology. ",
         "Alt_Language":[
            {
               "Id":"50175",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50175",
               "Name":"Consejo de Acceso de Estados Unidos",
               "Language":"es"
            }
         ]
      },
      {
         "Id":"61787",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/61787",
         "Language":"en",
         "Name":"Medicaid and CHIP Payment and Access Commission",
         "Source_Url":"http://www.usa.gov/directory/federal/medicaid-chip-payment-access-commission.shtml",
         "Street1":"1800 M Street, NW",
         "Street2":"Suite 350N",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20036",
         "Phone":[
            "202-273-2460"
         ],
         "Email":"webmaster@macpac.gov",
         "Web_Url":[
            {
               "Url":"http://www.macpac.gov",
               "Description":"Medicaid and CHIP Payment and Access Commission ",
               "Language":"en"
            }
         ]
      }
   ]
}

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If you set include_descendents to true in the tree or descendants methods, parent agencies will include an array called "Contact" with their child agency records, such as in this snippet:

{
   "Contact":[
      {
         "Id":"49015",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49015",
         "Language":"en",
         "Name":"U.S. Department of Agriculture (USDA)",
         "Source_Url":"http://www.usa.gov/directory/federal/department-of-agriculture.shtml",
         "Street1":"1400 Independence Ave., S.W.",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20250",
         "Synonym":[
            "Agriculture Department",
            "Department of Agriculture"
         ],
         "Phone":[
            "202-720-2791"
         ],
         "Contact_Url":[
            {
               "Url":"http://usda.gov/wps/portal/usda/usdahome?navid=CONTACT_US",
               "Description":"Contact the U.S. Department of Agriculture (USDA) ",
               "Language":"en"
            },
            {
               "Url":"http://www.fns.usda.gov/cnd/Contacts/StateDirectory.htm",
               "Description":"Child Nutrition Programs",
               "Language":"en"
            },
            {
               "Url":"http://www.fns.usda.gov/snap/contact_info/default.htm",
               "Description":"Food Stamps",
               "Language":"en"
            },
            {
               "Url":"http://www.fsis.usda.gov/Food_Safety_Education/USDA_Meat_&_Poultry_Hotline/index.asp",
               "Description":"Meat and Poultry Hotline",
               "Language":"en"
            },
            {
               "Url":"http://offices.sc.egov.usda.gov/employeeDirectory/app",
               "Description":"Employee Directory",
               "Language":"en"
            }
         ],
         "Web_Url":[
            {
               "Url":"http://www.usda.gov/wps/portal/usda/usdahome",
               "Description":"U.S. Department of Agriculture (USDA) ",
               "Language":"en"
            }
         ],
         "In_Person_Url":[
            {
               "Url":"http://www.rurdev.usda.gov/recd_map.html",
               "Description":"Rural Development Office Locator",
               "Language":"en"
            },
            {
               "Url":"http://apps.ams.usda.gov/FarmersMarkets/",
               "Description":"Farmers Markets Near You",
               "Language":"en"
            },
            {
               "Url":"http://offices.sc.egov.usda.gov/locator/app",
               "Description":"Find a Service Center Near You",
               "Language":"en"
            }
         ],
         "Description":"The Department of Agriculture provides leadership on food, agriculture, natural resources, and related issues.",
         "Alt_Language":[
            {
               "Id":"50072",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50072",
               "Name":"Departamento de Agricultura",
               "Language":"es"
            }
         ],
         "Contact":[
            {
               "Id":"48012",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/48012",
               "Language":"en",
               "Name":"Center for Nutrition Policy and Promotion (CNPP)",
               "Source_Url":"http://www.usa.gov/directory/federal/center-for-nutrition-policy-and-promotion.shtml",
               "Street1":"3101 Park Center Dr., 10th Floor",
               "City":"Alexandria",
               "StateTer":"VA",
               "Zip":"22302-1594",
               "Phone":[
                  "703-305-7600"
               ],
               "Contact_Url":[
                  {
                     "Url":"http://www.cnpp.usda.gov/contacts.htm",
                     "Description":"Contact the Center for Nutrition Policy and Promotion (CNPP) ",
                     "Language":"en"
                  }
               ],
               "Web_Url":[
                  {
                     "Url":"http://www.cnpp.usda.gov/",
                     "Description":"Center for Nutrition Policy and Promotion (CNPP) ",
                     "Language":"en"
                  },
                  {
                     "Url":"http://www.choosemyplate.gov/",
                     "Description":"",
                     "Language":"en"
                  }
               ],
               "Description":"The USDA Center for Nutrition Policy and Promotion (CNPP) works to improve the health and well-being of Americans by developing and promoting dietary guidance that links scientific research to the nutrition needs of consumers."
            }
         ]
      }
   ]
}

For a complete list of fields returned in the json, see the data model description above. Please note that any field that contains more than one item in it (such as synonyms), is returned as an array and noted in the data model description.

We encourage you to try out the interactive documentation to learn more.

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API Methods That Return Agency Records in a Tree Form

These methods return agency records in a hierarchical data structure. In this way, you do not have to manually recreate the hierarchy yourself using the contacts method.

/contact/{identifier}/tree/parent

The parent method returns the record of the parent agency specified in the REST URL and will continue up the agency hierarchy until the root agency is returned. Additionally, the record for the id specified will also be returned.

For example, if you request the parent tree for the Administration for Native Americans (agency id 49064) , the API will return a tree structure whose head is the U.S.  Department of Health and Human Services, with a child record for the Administration for Children and Families, which will then have a child record for the Administration of Native Americans.

With JSON-formatted results, this call would be made with this URL:  http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49064/tree/parent

Likewise, if you request the parent tree for the Administration for Children and Families (agency id 47994), the API will return a tree structure whose head is the U.S. Department of Health and Human Services, with a child record for the Administration for Children and Families.  However, the structure will end at that point instead of continuing down the agency hierarchy.

With JSON-formatted results, this call would be made with this URL:  http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994/tree/parent

/contact/{identifier}/tree/descendant

The descendant method will return a tree with the agency specified in the REST URL at it’s head. It will include all of the agency's sub-agencies as children. The tree will then continue in this fashion until the agencies with no children are returned.

For example, if you request the descendant tree of the Administration for Children and Families (agency id 47994), the API will return a tree structure with the record for the Administration for Children and Families at it’s head. There would then be child record for the Administration of Native Americans, since that agency is a subagency of the Administration for Children and Families.

With JSON-formatted results, this call would be made with this URL: http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994/tree/descendant

Likewise, if you request the descendant tree of the U.S. Department of Health and Human Services (agency id 49021), the API will return a tree structure with the U.S. Department of Health and Human Services record at it’s head, and have 15 child records for each of the sub-agencies.  The tree will continue in this manner until the entire U.S. Department of Health and Human Services hierarchy of agencies is exposed.

With JSON-formatted results, this call would be made with this URL: http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49021/tree/descendant

/contact/{identifier}/tree/branch

The branch method returns a tree that is the combination of the trees returned by the parent method and the descendant method for the id specified in the REST URL. With this one method, the API will return every parent and every descendant of a particular agency.

/contact/{identifier}

The contact/{identifier} method will return the single directory record represented by the id specified in the REST URL. There are no children records returned when using this method.

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Sample Results For These Methods

For API methods that return a tree of directory records, the API will return an array of objects, such as:

{
  "Id": "49021",
  "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49021",
  "Language": "en",
  "Name": "U.S. Department of Health and Human Services (HHS)",
  "Source_Url": "http://www.usa.gov/directory/federal/department-of-health-and-human-services.shtml",
  "Street1": "200 Independence Avenue, S.W.",
  "City": "Washington",
  "StateTer": "DC",
  "Zip": "20201",
  "Synonym": [
    "Health and Human Services Department",
    "Department of Health and Human Services"
  ],
  "Contact_Url": [
    {
      "Url": "http://www.hhs.gov/contactus.html",
      "Description": "Contact the U.S. Department of Health and Human Services (HHS) ",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/acf_contact_us.html#state",
      "Description": "Child Support",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/programs/ofa/help",
      "Description": "Temporary Assistance for Needy Families (Welfare)",
      "Language": "en"
    },
    {
      "Url": "http://www.medicare.gov/ContactUs.asp",
      "Description": "Medicare",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/programs/ocs/liheap/about/contact_us.html",
      "Description": "Low Income Home Energy Assistance Program (LIHEAP)",
      "Language": "en"
    },
    {
      "Url": "https://cfo.gov/cfo-members/",
      "Description": "Employee Directory",
      "Language": "en"
    }
  ],
  "Web_Url": [
    {
      "Url": "http://www.hhs.gov/",
      "Description": "U.S. Department of Health and Human Services (HHS) ",
      "Language": "en"
    }
  ],
  "In_Person_Url": [
    {
      "Url": "http://eclkc.ohs.acf.hhs.gov/hslc/HeadStartOffices",
      "Description": "Head Start Program Locator",
      "Language": "en"
    }
  ],
  "Description": "The Department of Health and Human Services protects the health of all Americans and provides essential human services.",
  "Alt_Language": [
    {
      "Id": "50081",
      "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50081",
      "Name": "Departamento de Salud y Servicios Sociales – HHS",
      "Language": "es"
    }
  ],
  "Contact": [
    {
      "Id": "47994",
      "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994",
      "Language": "en",
      "Name": "Administration for Children and Families (ACF)",
      "Source_Url": "http://www.usa.gov/directory/federal/administration-for-children--families.shtml",
      "Street1": "370 L'nfant Promenade, SW",
      "City": "Washington",
      "StateTer": "DC",
      "Zip": "20447",
      "Tollfree": [
        "1-888-289-8442 (Fraud Alert Hotline)"
      ],
      "Contact_Url": [
        {
          "Url": "http://www.acf.hhs.gov/programs/ana/about",
          "Description": "Contact the Administration for Children and Families (ACF) ",
          "Language": "en"
        },
        {
          "Url": "https://cfo.gov/cfo-members/",
          "Description": "Employee Directory",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/acf_contact_us.html#state",
          "Description": "Child Support",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/ofa/help",
          "Description": "Temporary Assistance for Needy Families (Welfare)",
          "Language": "en"
        },
        {
          "Url": "http://www.childwelfare.gov/pubs/reslist/rl_dsp.cfm?rs_id=5&rate_chno=11-11172",
          "Description": "Report Child Abuse and Neglect",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/ocs/liheap/about/contact_us.html",
          "Description": "Low Income Home Energy Assistance Program (LIHEAP)",
          "Language": "en"
        }
      ],
      "Web_Url": [
        {
          "Url": "http://www.acf.hhs.gov/",
          "Description": "Administration for Children and Families (ACF) ",
          "Language": "en"
        }
      ],
      "In_Person_Url": [
        {
          "Url": "http://eclkc.ohs.acf.hhs.gov/hslc/HeadStartOffices",
          "Description": "Head Start Program Locator",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/cse/extinf.html",
          "Description": "Child Support Enforcement in Your State",
          "Language": "en"
        }
      ],
      "Description": "The ACF funds state, territory, local, and tribal organizations to provide family assistance (welfare), child support, child care, Head Start, child welfare, and other programs relating to children and families.",
      "Alt_Language": [
        {
          "Id": "50101",
          "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50101",
          "Name": "Administración de Asuntos de Niños y Familias",
          "Language": "es"
        }
      ],
      "Contact": [
        {
          "Id": "49064",
          "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49064",
          "Language": "en",
          "Name": "Administration for Native Americans",
          "Source_Url": "http://www.usa.gov/directory/federal/administration-for-native-americans.shtml",
          "Street1": "2nd Floor, West Aerospace Center",
          "Street2": "370 L'Enfant Promenade, SW",
          "City": "Washington",
          "StateTer": "DC",
          "Zip": "20447-0002",
          "Tollfree": [
            "877-922-9262"
          ],
          "Email": "anacomments@acf.hhs.gov",
          "Contact_Url": [
            {
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The Amend 2012 Tax Return Free

Amend 2012 tax return free 11. Amend 2012 tax return free   Casualties, Thefts, and Condemnations Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Casualties and TheftsDeductible losses. Amend 2012 tax return free Nondeductible losses. Amend 2012 tax return free Family pet. Amend 2012 tax return free Progressive deterioration. Amend 2012 tax return free Decline in market value of stock. Amend 2012 tax return free Mislaid or lost property. Amend 2012 tax return free Farming Losses How To Figure a Loss Deduction Limits on Losses of Personal-Use Property When Loss Is Deductible Proof of Loss Figuring a Gain Other Involuntary ConversionsCondemnation Irrigation Project Livestock Losses Tree Seedlings Postponing GainException. Amend 2012 tax return free Related persons. Amend 2012 tax return free Replacement Property Replacement Period How To Postpone Gain Disaster Area LossesWho is eligible. Amend 2012 tax return free Covered disaster area. Amend 2012 tax return free Reporting Gains and Losses Introduction This chapter explains the tax treatment of casualties, thefts, and condemnations. Amend 2012 tax return free A casualty occurs when property is damaged, destroyed, or lost due to a sudden, unexpected, or unusual event. Amend 2012 tax return free A theft occurs when property is stolen. Amend 2012 tax return free A condemnation occurs when private property is legally taken for public use without the owner's consent. Amend 2012 tax return free A casualty, theft, or condemnation may result in a deductible loss or taxable gain on your federal income tax return. Amend 2012 tax return free You may have a deductible loss or a taxable gain even if only a portion of your property was affected by a casualty, theft, or condemnation. Amend 2012 tax return free An involuntary conversion occurs when you receive money or other property as reimbursement for a casualty, theft, condemnation, disposition of property under threat of condemnation, or certain other events discussed in this chapter. Amend 2012 tax return free If an involuntary conversion results in a gain and you buy qualified replacement property within the specified replacement period, you can postpone reporting the gain on your income tax return. Amend 2012 tax return free For more information, see Postponing Gain , later. Amend 2012 tax return free Topics - This chapter discusses: Casualties and thefts How to figure a loss or gain Other involuntary conversions Postponing gain Disaster area losses Reporting gains and losses Drought involving property connected with a trade or business or a transaction entered into for profit Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and Theft Loss Workbook Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch D (Form 1040) Capital Gains and Losses Sch F (Form 1040) Profit or Loss From Farming 4684 Casualties and Thefts 4797 Sales of Business Property See chapter 16 for information about getting publications and forms. Amend 2012 tax return free Casualties and Thefts If your property is destroyed, damaged, or stolen, you may have a deductible loss. Amend 2012 tax return free If the insurance or other reimbursement is more than the adjusted basis of the destroyed, damaged, or stolen property, you may have a taxable gain. Amend 2012 tax return free Casualty. Amend 2012 tax return free   A casualty is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. Amend 2012 tax return free A sudden event is one that is swift, not gradual or progressive. Amend 2012 tax return free An unexpected event is one that is ordinarily unanticipated and unintended. Amend 2012 tax return free An unusual event is one that is not a day-to-day occurrence and that is not typical of the activity in which you were engaged. Amend 2012 tax return free Deductible losses. Amend 2012 tax return free   Deductible casualty losses can result from a number of different causes, including the following. Amend 2012 tax return free Airplane crashes. Amend 2012 tax return free Car, truck, or farm equipment accidents not resulting from your willful act or willful negligence. Amend 2012 tax return free Earthquakes. Amend 2012 tax return free Fires (but see Nondeductible losses next for exceptions). Amend 2012 tax return free Floods. Amend 2012 tax return free Freezing. Amend 2012 tax return free Government-ordered demolition or relocation of a home that is unsafe to use because of a disaster as discussed under Disaster Area Losses, in Publication 547. Amend 2012 tax return free Lightning. Amend 2012 tax return free Storms, including hurricanes and tornadoes. Amend 2012 tax return free Terrorist attacks. Amend 2012 tax return free Vandalism. Amend 2012 tax return free Volcanic eruptions. Amend 2012 tax return free Nondeductible losses. Amend 2012 tax return free   A casualty loss is not deductible if the damage or destruction is caused by the following. Amend 2012 tax return free Accidentally breaking articles such as glassware or china under normal conditions. Amend 2012 tax return free A family pet (explained below). Amend 2012 tax return free A fire if you willfully set it, or pay someone else to set it. Amend 2012 tax return free A car, truck, or farm equipment accident if your willful negligence or willful act caused it. Amend 2012 tax return free The same is true if the willful act or willful negligence of someone acting for you caused the accident. Amend 2012 tax return free Progressive deterioration (explained below). Amend 2012 tax return free Family pet. Amend 2012 tax return free   Loss of property due to damage by a family pet is not deductible as a casualty loss unless the requirements discussed above under Casualty are met. Amend 2012 tax return free Example. Amend 2012 tax return free You keep your horse in your yard. Amend 2012 tax return free The ornamental fruit trees in your yard were damaged when your horse stripped the bark from them. Amend 2012 tax return free Some of the trees were completely girdled and died. Amend 2012 tax return free Because the damage was not unexpected or unusual, the loss is not deductible. Amend 2012 tax return free Progressive deterioration. Amend 2012 tax return free   Loss of property due to progressive deterioration is not deductible as a casualty loss. Amend 2012 tax return free This is because the damage results from a steadily operating cause or a normal process, rather than from a sudden event. Amend 2012 tax return free Examples of damage due to progressive deterioration include damage from rust, corrosion, or termites. Amend 2012 tax return free However, weather-related conditions or disease may cause another type of involuntary conversion. Amend 2012 tax return free See Other Involuntary Conversions , later. Amend 2012 tax return free Theft. Amend 2012 tax return free   A theft is the taking and removing of money or property with the intent to deprive the owner of it. Amend 2012 tax return free The taking of property must be illegal under the law of the state where it occurred and it must have been done with criminal intent. Amend 2012 tax return free You do not need to show a conviction for theft. Amend 2012 tax return free   Theft includes the taking of money or property by the following means: Blackmail, Burglary, Embezzlement, Extortion, Kidnapping for ransom, Larceny, Robbery, or Threats. Amend 2012 tax return free The taking of money or property through fraud or misrepresentation is theft if it is illegal under state or local law. Amend 2012 tax return free Decline in market value of stock. Amend 2012 tax return free   You cannot deduct as a theft loss the decline in market value of stock acquired on the open market for investment if the decline is caused by disclosure of accounting fraud or other illegal misconduct by the officers or directors of the corporation that issued the stock. Amend 2012 tax return free However, you can deduct as a capital loss the loss you sustain when you sell or exchange the stock or the stock becomes completely worthless. Amend 2012 tax return free You report a capital loss on Schedule D (Form 1040). Amend 2012 tax return free For more information about stock sales, worthless stock, and capital losses, see chapter 4 of Publication 550. Amend 2012 tax return free Mislaid or lost property. Amend 2012 tax return free   The simple disappearance of money or property is not a theft. Amend 2012 tax return free However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. Amend 2012 tax return free Example. Amend 2012 tax return free A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. Amend 2012 tax return free The diamond falls from the ring and is never found. Amend 2012 tax return free The loss of the diamond is a casualty. Amend 2012 tax return free Farming Losses You can deduct certain casualty or theft losses that occur in the business of farming. Amend 2012 tax return free The following is a discussion of some losses you can deduct and some you cannot deduct. Amend 2012 tax return free Livestock or produce bought for resale. Amend 2012 tax return free   Casualty or theft losses of livestock or produce bought for resale are deductible if you report your income on the cash method. Amend 2012 tax return free If you report your income on an accrual method, take casualty and theft losses on property bought for resale by omitting the item from the closing inventory for the year of the loss. Amend 2012 tax return free You cannot take a separate deduction. Amend 2012 tax return free Livestock, plants, produce, and crops raised for sale. Amend 2012 tax return free   Losses of livestock, plants, produce, and crops raised for sale are generally not deductible if you report your income on the cash method. Amend 2012 tax return free You have already deducted the cost of raising these items as farm expenses, so their basis is equal to zero. Amend 2012 tax return free   For plants with a preproductive period of more than 2 years, you may have a deductible loss if you have a tax basis in the plants. Amend 2012 tax return free You usually have a tax basis if you capitalized the expenses associated with these plants under the uniform capitalization rules. Amend 2012 tax return free The uniform capitalization rules are discussed in chapter 6. Amend 2012 tax return free   If you report your income on an accrual method, casualty or theft losses are deductible only if you included the items in your inventory at the beginning of your tax year. Amend 2012 tax return free You get the deduction by omitting the item from your inventory at the close of your tax year. Amend 2012 tax return free You cannot take a separate casualty or theft deduction. Amend 2012 tax return free Income loss. Amend 2012 tax return free   A loss of future income is not deductible. Amend 2012 tax return free Example. Amend 2012 tax return free A severe flood destroyed your crops. Amend 2012 tax return free Because you are a cash method taxpayer and already deducted the cost of raising the crops as farm expenses, this loss is not deductible, as explained above under Livestock, plants, produce, and crops raised for sale . Amend 2012 tax return free You estimate that the crop loss will reduce your farm income by $25,000. Amend 2012 tax return free This loss of future income is also not deductible. Amend 2012 tax return free Loss of timber. Amend 2012 tax return free   If you sell timber downed as a result of a casualty, treat the proceeds from the sale as a reimbursement. Amend 2012 tax return free If you use the proceeds to buy qualified replacement property, you can postpone reporting the gain. Amend 2012 tax return free See Postponing Gain , later. Amend 2012 tax return free Property used in farming. Amend 2012 tax return free   Casualty and theft losses of property used in your farm business usually result in deductible losses. Amend 2012 tax return free If a fire or storm destroyed your barn, or you lose by casualty or theft an animal you bought for draft, breeding, dairy, or sport, you may have a deductible loss. Amend 2012 tax return free See How To Figure a Loss , later. Amend 2012 tax return free Raised draft, breeding, dairy, or sporting animals. Amend 2012 tax return free   Generally, losses of raised draft, breeding, dairy, or sporting animals do not result in deductible casualty or theft losses because you have no basis in the animals. Amend 2012 tax return free However, you may have a basis in the animal and therefore may be able to claim a deduction if either of the following situations applies to you. Amend 2012 tax return free You use inventories to determine your income and you included the animals in your inventory. Amend 2012 tax return free You capitalized the expenses associated with the animals under the uniform capitalization rules and therefore have a tax basis in the animals subject to a casualty or theft. Amend 2012 tax return free When you include livestock in inventory, its last inventory value is its basis. Amend 2012 tax return free When you lose an inventoried animal held for draft, breeding, dairy, or sport by casualty or theft during the year, decrease ending inventory by the amount you included in inventory for the animal. Amend 2012 tax return free You cannot take a separate deduction. Amend 2012 tax return free How To Figure a Loss How you figure a deductible casualty or theft loss depends on whether the loss was to farm or personal-use property and whether the property was stolen or partly or completely destroyed. Amend 2012 tax return free Farm property. Amend 2012 tax return free   Farm property is the property you use in your farming business. Amend 2012 tax return free If your farm property was completely destroyed or stolen, your loss is figured as follows:      Your adjusted basis in the property     MINUS     Any salvage value     MINUS     Any insurance or other reimbursement you  receive or expect to receive      You can use the schedules in Publication 584-B to list your stolen, damaged, or destroyed business property and to figure your loss. Amend 2012 tax return free   If your farm property was partially damaged, use the steps shown under Personal-use property next to figure your casualty loss. Amend 2012 tax return free However, the deduction limits, discussed later, do not apply to farm property. Amend 2012 tax return free Personal-use property. Amend 2012 tax return free   Personal-use property is property used by you or your family members for personal purposes and not used in your farm business or for income-producing purposes. Amend 2012 tax return free The following items are examples of personal-use property: Your main home. Amend 2012 tax return free Furniture and electronics used in your main home and not used in a home office or for business purposes. Amend 2012 tax return free Clothing and jewelry. Amend 2012 tax return free An automobile used for nonbusiness purposes. Amend 2012 tax return free You figure the casualty or theft loss on this property by taking the following steps. Amend 2012 tax return free Determine your adjusted basis in the property before the casualty or theft. Amend 2012 tax return free Determine the decrease in fair market value of the property as a result of the casualty or theft. Amend 2012 tax return free From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you receive or expect to receive. Amend 2012 tax return free You must apply the deduction limits, discussed later, to determine your deductible loss. Amend 2012 tax return free    You can use Publication 584 to list your stolen or damaged personal-use property and figure your loss. Amend 2012 tax return free It includes schedules to help you figure the loss on your home, its contents, and your motor vehicles. Amend 2012 tax return free Adjusted basis. Amend 2012 tax return free   Adjusted basis is your basis (usually cost) increased or decreased by various events, such as improvements and casualty losses. Amend 2012 tax return free For more information about adjusted basis, see chapter 6. Amend 2012 tax return free Decrease in fair market value (FMV). Amend 2012 tax return free   The decrease in FMV is the difference between the property's value immediately before the casualty or theft and its value immediately afterward. Amend 2012 tax return free FMV is defined in chapter 10 under Payments Received or Considered Received . Amend 2012 tax return free Appraisal. Amend 2012 tax return free   To figure the decrease in FMV because of a casualty or theft, you generally need a competent appraisal. Amend 2012 tax return free But other measures, such as the cost of cleaning up or making repairs (discussed next) can be used to establish decreases in FMV. Amend 2012 tax return free   An appraisal to determine the difference between the FMV of the property immediately before a casualty or theft and immediately afterward should be made by a competent appraiser. Amend 2012 tax return free The appraiser must recognize the effects of any general market decline that may occur along with the casualty. Amend 2012 tax return free This information is needed to limit any deduction to the actual loss resulting from damage to the property. Amend 2012 tax return free Cost of cleaning up or making repairs. Amend 2012 tax return free   The cost of cleaning up after a casualty is not part of a casualty loss. Amend 2012 tax return free Neither is the cost of repairing damaged property after a casualty. Amend 2012 tax return free But you can use the cost of cleaning up or making repairs after a casualty as a measure of the decrease in FMV if you meet all the following conditions. Amend 2012 tax return free The repairs are actually made. Amend 2012 tax return free The repairs are necessary to bring the property back to its condition before the casualty. Amend 2012 tax return free The amount spent for repairs is not excessive. Amend 2012 tax return free The repairs fix the damage only. Amend 2012 tax return free The value of the property after the repairs is not, due to the repairs, more than the value of the property before the casualty. Amend 2012 tax return free Related expenses. Amend 2012 tax return free   The incidental expenses due to a casualty or theft, such as expenses for the treatment of personal injuries, temporary housing, or a rental car, are not part of your casualty or theft loss. Amend 2012 tax return free However, they may be deductible as farm business expenses if the damaged or stolen property is farm property. Amend 2012 tax return free Separate computations for more than one item of property. Amend 2012 tax return free   Generally, if a single casualty or theft involves more than one item of property, you must figure your loss separately for each item of property. Amend 2012 tax return free Then combine the losses to determine your total loss. Amend 2012 tax return free    There is an exception to this rule for personal-use real property. Amend 2012 tax return free See Exception for personal-use real property, later. Amend 2012 tax return free Example. Amend 2012 tax return free A fire on your farm damaged a tractor and the barn in which it was stored. Amend 2012 tax return free The tractor had an adjusted basis of $3,300. Amend 2012 tax return free Its FMV was $28,000 just before the fire and $10,000 immediately afterward. Amend 2012 tax return free The barn had an adjusted basis of $28,000. Amend 2012 tax return free Its FMV was $55,000 just before the fire and $25,000 immediately afterward. Amend 2012 tax return free You received insurance reimbursements of $2,100 on the tractor and $26,000 on the barn. Amend 2012 tax return free Figure your deductible casualty loss separately for the two items of property. Amend 2012 tax return free     Tractor Barn 1) Adjusted basis $3,300 $28,000 2) FMV before fire $28,000 $55,000 3) FMV after fire 10,000 25,000 4) Decrease in FMV  (line 2 − line 3) $18,000 $30,000 5) Loss (lesser of line 1 or line 4) $3,300 $28,000 6) Minus: Insurance 2,100 26,000 7) Deductible casualty loss $1,200 $2,000 8) Total deductible casualty loss $3,200 Exception for personal-use real property. Amend 2012 tax return free   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. Amend 2012 tax return free Figure the loss using the smaller of the following. Amend 2012 tax return free The decrease in FMV of the entire property. Amend 2012 tax return free The adjusted basis of the entire property. Amend 2012 tax return free Example. Amend 2012 tax return free You bought a farm in 1990 for $160,000. Amend 2012 tax return free The adjusted basis of the residential part is now $128,000. Amend 2012 tax return free In 2013, a windstorm blew down shade trees and three ornamental trees planted at a cost of $7,500 on the residential part. Amend 2012 tax return free The adjusted basis of the residential part includes the $7,500. Amend 2012 tax return free The fair market value (FMV) of the residential part immediately before the storm was $400,000, and $385,000 immediately after the storm. Amend 2012 tax return free The trees were not covered by insurance. Amend 2012 tax return free 1) Adjusted basis $128,000 2) FMV before the storm $400,000 3) FMV after the storm 385,000 4) Decrease in FMV (line 2 − line 3) $15,000 5) Loss before insurance (lesser of line 1 or line 4) $15,000 6) Minus: Insurance -0- 7) Amount of loss $15,000 Insurance and other reimbursements. Amend 2012 tax return free   If you receive an insurance or other type of reimbursement, you must subtract the reimbursement when you figure your loss. Amend 2012 tax return free You do not have a casualty or theft loss to the extent you are reimbursed. Amend 2012 tax return free   If you expect to be reimbursed for part or all of your loss, you must subtract the expected reimbursement when you figure your loss. Amend 2012 tax return free You must reduce your loss even if you do not receive payment until a later tax year. Amend 2012 tax return free    Do not subtract from your loss any insurance payments you receive for living expenses if you lose the use of your main home or are denied access to it because of a casualty. Amend 2012 tax return free You may have to include a portion of these payments in your income. Amend 2012 tax return free See Insurance payments for living expenses in Publication 547 for details. Amend 2012 tax return free Disaster relief. Amend 2012 tax return free   Food, medical supplies, and other forms of assistance you receive do not reduce your casualty loss, unless they are replacements for lost or destroyed property. Amend 2012 tax return free Excludable cash gifts you receive also do not reduce your casualty loss if there are no limits on how you can use the money. Amend 2012 tax return free   Generally, disaster relief grants received under the Robert T. Amend 2012 tax return free Stafford Disaster Relief and Emergency Assistance Act are not included in your income. Amend 2012 tax return free See Federal disaster relief grants , later, under Disaster Area Losses . Amend 2012 tax return free   Qualified disaster relief payments for expenses you incurred as a result of a federally declared disaster are not taxable income to you. Amend 2012 tax return free See Qualified disaster relief payments , later, under Disaster Area Losses . Amend 2012 tax return free Reimbursement received after deducting loss. Amend 2012 tax return free   If you figure your casualty or theft loss using your expected reimbursement, you may have to adjust your tax return for the tax year in which you get your actual reimbursement. Amend 2012 tax return free Actual reimbursement less than expected. Amend 2012 tax return free   If you later receive less reimbursement than you expected, include that difference as a loss with your other losses (if any) on your return for the year in which you can reasonably expect no more reimbursement. Amend 2012 tax return free Actual reimbursement more than expected. Amend 2012 tax return free   If you later receive more reimbursement than you expected after you have claimed a deduction for the loss, you may have to include the extra reimbursement in your income for the year you receive it. Amend 2012 tax return free However, if any part of your original deduction did not reduce your tax for the earlier year, do not include that part of the reimbursement in your income. Amend 2012 tax return free Do not refigure your tax for the year you claimed the deduction. Amend 2012 tax return free See Recoveries in Publication 525 to find out how much extra reimbursement to include in income. Amend 2012 tax return free If the total of all the reimbursements you receive is more than your adjusted basis in the destroyed or stolen property, you will have a gain on the casualty or theft. Amend 2012 tax return free See Figuring a Gain in Publication 547 for information on how to treat a gain from the reimbursement you receive because of a casualty or theft. Amend 2012 tax return free Actual reimbursement same as expected. Amend 2012 tax return free   If you receive exactly the reimbursement you expected to receive, you do not have to include any of the reimbursement in your income and you cannot deduct any additional loss. Amend 2012 tax return free Lump-sum reimbursement. Amend 2012 tax return free   If you have a casualty or theft loss of several assets at the same time without an allocation of reimbursement to specific assets, divide the lump-sum reimbursement among the assets according to the fair market value of each asset at the time of the loss. Amend 2012 tax return free Figure the gain or loss separately for each asset that has a separate basis. Amend 2012 tax return free Adjustments to basis. Amend 2012 tax return free   If you have a casualty or theft loss, you must decrease your basis in the property by any insurance or other reimbursement you receive and by any deductible loss. Amend 2012 tax return free The result is your adjusted basis in the property. Amend 2012 tax return free Amounts you spend on repairs to restore your property to its pre-casualty condition increase your adjusted basis. Amend 2012 tax return free See Adjusted Basis in chapter 6 for more information. Amend 2012 tax return free Example. Amend 2012 tax return free You built a new silo for $25,000. Amend 2012 tax return free This is the basis in your silo because that is the total cost you incurred to build it. Amend 2012 tax return free During the year, a tornado damaged your silo and your allowable casualty loss deduction was $1,000. Amend 2012 tax return free In addition, your insurance company reimbursed you $4,000 for the damage and you spent $6,000 to restore the silo to its pre-casualty condition. Amend 2012 tax return free Your adjusted basis in the silo after the casualty is $26,000 ($25,000 - $1,000 - $4,000 + $6,000). Amend 2012 tax return free Deduction Limits on Losses of Personal-Use Property Casualty and theft losses of property held for personal use may be deductible if you itemize deductions on Schedule A (Form 1040). Amend 2012 tax return free There are two limits on the deduction for casualty or theft loss of personal-use property. Amend 2012 tax return free You figure these limits on Form 4684. Amend 2012 tax return free $100 rule. Amend 2012 tax return free   You must reduce each casualty or theft loss on personal-use property by $100. Amend 2012 tax return free This rule applies after you have subtracted any reimbursement. Amend 2012 tax return free 10% rule. Amend 2012 tax return free   You must further reduce the total of all your casualty or theft losses on personal-use property by 10% of your adjusted gross income. Amend 2012 tax return free Apply this rule after you reduce each loss by $100. Amend 2012 tax return free Adjusted gross income is on line 38 of Form 1040. Amend 2012 tax return free Example. Amend 2012 tax return free In June, you discovered that your house had been burglarized. Amend 2012 tax return free Your loss after insurance reimbursement was $2,000. Amend 2012 tax return free Your adjusted gross income for the year you discovered the burglary is $57,000. Amend 2012 tax return free Figure your theft loss deduction as follows: 1. Amend 2012 tax return free Loss after insurance $2,000 2. Amend 2012 tax return free Subtract $100 100 3. Amend 2012 tax return free Loss after $100 rule $1,900 4. Amend 2012 tax return free Subtract 10% (. Amend 2012 tax return free 10) × $57,000 AGI $5,700 5. Amend 2012 tax return free Theft loss deduction -0- You do not have a theft loss deduction because your loss ($1,900) is less than 10% of your adjusted gross income ($5,700). Amend 2012 tax return free    If you have a casualty or theft gain in addition to a loss, you will have to make a special computation before you figure your 10% limit. Amend 2012 tax return free See 10% Rule in Publication 547. Amend 2012 tax return free When Loss Is Deductible Generally, you can deduct casualty losses that are not reimbursable only in the tax year in which they occur. Amend 2012 tax return free You generally can deduct theft losses that are not reimbursable only in the year you discover your property was stolen. Amend 2012 tax return free However, losses in federally declared disaster areas are subject to different rules. Amend 2012 tax return free See Disaster Area Losses , later, for an exception. Amend 2012 tax return free If you are not sure whether part of your casualty or theft loss will be reimbursed, do not deduct that part until the tax year when you become reasonably certain that it will not be reimbursed. Amend 2012 tax return free Leased property. Amend 2012 tax return free   If you lease property from someone else, you can deduct a loss on the property in the year your liability for the loss is fixed. Amend 2012 tax return free This is true even if the loss occurred or the liability was paid in a different year. Amend 2012 tax return free You are not entitled to a deduction until your liability under the lease can be determined with reasonable accuracy. Amend 2012 tax return free Your liability can be determined when a claim for recovery is settled, adjudicated, or abandoned. Amend 2012 tax return free Example. Amend 2012 tax return free Robert leased a tractor from First Implement, Inc. Amend 2012 tax return free , for use in his farm business. Amend 2012 tax return free The tractor was destroyed by a tornado in June 2012. Amend 2012 tax return free The loss was not insured. Amend 2012 tax return free First Implement billed Robert for the fair market value of the tractor on the date of the loss. Amend 2012 tax return free Robert disagreed with the bill and refused to pay it. Amend 2012 tax return free First Implement later filed suit in court against Robert. Amend 2012 tax return free In 2013, Robert and First Implement agreed to settle the suit for $20,000, and the court entered a judgment in favor of First Implement. Amend 2012 tax return free Robert paid $20,000 in June 2013. Amend 2012 tax return free He can claim the $20,000 as a loss on his 2013 tax return. Amend 2012 tax return free Net operating loss (NOL). Amend 2012 tax return free   If your deductions, including casualty or theft loss deductions, are more than your income for the year, you may have an NOL. Amend 2012 tax return free An NOL can be carried back or carried forward and deducted from income in other years. Amend 2012 tax return free See Publication 536 for more information on NOLs. Amend 2012 tax return free Proof of Loss To deduct a casualty or theft loss, you must be able to prove that there was a casualty or theft. Amend 2012 tax return free You must have records to support the amount you claim for the loss. Amend 2012 tax return free Casualty loss proof. Amend 2012 tax return free   For a casualty loss, your records should show all the following information. Amend 2012 tax return free The type of casualty (car accident, fire, storm, etc. Amend 2012 tax return free ) and when it occurred. Amend 2012 tax return free That the loss was a direct result of the casualty. Amend 2012 tax return free That you were the owner of the property or, if you leased the property from someone else, that you were contractually liable to the owner for the damage. Amend 2012 tax return free Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. Amend 2012 tax return free Theft loss proof. Amend 2012 tax return free   For a theft loss, your records should show all the following information. Amend 2012 tax return free When you discovered your property was missing. Amend 2012 tax return free That your property was stolen. Amend 2012 tax return free That you were the owner of the property. Amend 2012 tax return free Whether a claim for reimbursement exists for which there is a reasonable expectation of recovery. Amend 2012 tax return free Figuring a Gain A casualty or theft may result in a taxable gain. Amend 2012 tax return free If you receive an insurance payment or other reimbursement that is more than your adjusted basis in the destroyed, damaged, or stolen property, you have a gain from the casualty or theft. Amend 2012 tax return free You generally report your gain as income in the year you receive the reimbursement. Amend 2012 tax return free However, depending on the type of property you receive, you may not have to report your gain. Amend 2012 tax return free See Postponing Gain , later. Amend 2012 tax return free Your gain is figured as follows: The amount you receive, minus Your adjusted basis in the property at the time of the casualty or theft. Amend 2012 tax return free Even if the decrease in FMV of your property is smaller than the adjusted basis of your property, use your adjusted basis to figure the gain. Amend 2012 tax return free Amount you receive. Amend 2012 tax return free   The amount you receive includes any money plus the value of any property you receive, minus any expenses you have in obtaining reimbursement. Amend 2012 tax return free It also includes any reimbursement used to pay off a mortgage or other lien on the damaged, destroyed, or stolen property. Amend 2012 tax return free Example. Amend 2012 tax return free A tornado severely damaged your barn. Amend 2012 tax return free The adjusted basis of the barn was $25,000. Amend 2012 tax return free Your insurance company reimbursed you $40,000 for the damaged barn. Amend 2012 tax return free However, you had legal expenses of $2,000 to collect that insurance. Amend 2012 tax return free Your insurance minus your expenses to collect the insurance is more than your adjusted basis in the barn, so you have a gain. Amend 2012 tax return free 1) Insurance reimbursement $40,000 2) Legal expenses 2,000 3) Amount received  (line 1 − line 2) $38,000 4) Adjusted basis 25,000 5) Gain on casualty (line 3 − line 4) $13,000 Other Involuntary Conversions In addition to casualties and thefts, other events cause involuntary conversions of property. Amend 2012 tax return free Some of these are discussed in the following paragraphs. Amend 2012 tax return free Gain or loss from an involuntary conversion of your property is usually recognized for tax purposes. Amend 2012 tax return free You report the gain or deduct the loss on your tax return for the year you realize it. Amend 2012 tax return free However, depending on the type of property you receive, you may not have to report your gain on the involuntary conversion. Amend 2012 tax return free See Postponing Gain , later. Amend 2012 tax return free Condemnation Condemnation is the process by which private property is legally taken for public use without the owner's consent. Amend 2012 tax return free The property may be taken by the federal government, a state government, a political subdivision, or a private organization that has the power to legally take property. Amend 2012 tax return free The owner receives a condemnation award (money or property) in exchange for the property taken. Amend 2012 tax return free A condemnation is a forced sale, the owner being the seller and the condemning authority being the buyer. Amend 2012 tax return free Threat of condemnation. Amend 2012 tax return free   Treat the sale of your property under threat of condemnation as a condemnation, provided you have reasonable grounds to believe that your property will be condemned. Amend 2012 tax return free Main home condemned. Amend 2012 tax return free   If you have a gain because your main home is condemned, you generally can exclude the gain from your income as if you had sold or exchanged your home. Amend 2012 tax return free For information on this exclusion, see Publication 523. Amend 2012 tax return free If your gain is more than the amount you can exclude, but you buy replacement property, you may be able to postpone reporting the excess gain. Amend 2012 tax return free See Postponing Gain , later. Amend 2012 tax return free (You cannot deduct a loss from the condemnation of your main home. Amend 2012 tax return free ) More information. Amend 2012 tax return free   For information on how to figure the gain or loss on condemned property, see chapter 1 in Publication 544. Amend 2012 tax return free Also see Postponing Gain , later, to find out if you can postpone reporting the gain. Amend 2012 tax return free Irrigation Project The sale or other disposition of property located within an irrigation project to conform to the acreage limits of federal reclamation laws is an involuntary conversion. Amend 2012 tax return free Livestock Losses Diseased livestock. Amend 2012 tax return free   If your livestock die from disease, or are destroyed, sold, or exchanged because of disease, even though the disease is not of epidemic proportions, treat these occurrences as involuntary conversions. Amend 2012 tax return free If the livestock were raised or purchased for resale, follow the rules for livestock discussed earlier under Farming Losses . Amend 2012 tax return free Otherwise, figure the gain or loss from these conversions using the rules discussed under Determining Gain or Loss in chapter 8. Amend 2012 tax return free If you replace the livestock, you may be able to postpone reporting the gain. Amend 2012 tax return free See Postponing Gain below. Amend 2012 tax return free Reporting dispositions of diseased livestock. Amend 2012 tax return free   If you choose to postpone reporting gain on the disposition of diseased livestock, you must attach a statement to your return explaining that the livestock were disposed of because of disease. Amend 2012 tax return free You must also include other information on this statement. Amend 2012 tax return free See How To Postpone Gain , later, under Postponing Gain . Amend 2012 tax return free Weather-related sales of livestock. Amend 2012 tax return free   If you sell or exchange livestock (other than poultry) held for draft, breeding, or dairy purposes solely because of drought, flood, or other weather-related conditions, treat the sale or exchange as an involuntary conversion. Amend 2012 tax return free Only livestock sold in excess of the number you normally would sell under usual business practice, in the absence of weather-related conditions, are considered involuntary conversions. Amend 2012 tax return free Figure the gain or loss using the rules discussed under Determining Gain or Loss in chapter 8. Amend 2012 tax return free If you replace the livestock, you may be able to postpone reporting the gain. Amend 2012 tax return free See Postponing Gain below. Amend 2012 tax return free Example. Amend 2012 tax return free It is your usual business practice to sell five of your dairy animals during the year. Amend 2012 tax return free This year you sold 20 dairy animals because of drought. Amend 2012 tax return free The sale of 15 animals is treated as an involuntary conversion. Amend 2012 tax return free    If you do not replace the livestock, you may be able to report the gain in the following year's income. Amend 2012 tax return free This rule also applies to other livestock (including poultry). Amend 2012 tax return free See Sales Caused by Weather-Related Conditions in chapter 3. Amend 2012 tax return free Tree Seedlings If, because of an abnormal drought, the failure of planted tree seedlings is greater than normally anticipated, you may have a deductible loss. Amend 2012 tax return free Treat the loss as a loss from an involuntary conversion. Amend 2012 tax return free The loss equals the previously capitalized reforestation costs you had to duplicate on replanting. Amend 2012 tax return free You deduct the loss on the return for the year the seedlings died. Amend 2012 tax return free Postponing Gain Do not report a gain if you receive reimbursement in the form of property similar or related in service or use to the destroyed, stolen, or other involuntarily converted property. Amend 2012 tax return free Your basis in the new property is generally the same as your adjusted basis in the property it replaces. Amend 2012 tax return free You must ordinarily report the gain on your stolen, destroyed, or other involuntarily converted property if you receive money or unlike property as reimbursement. Amend 2012 tax return free However, you can choose to postpone reporting the gain if you purchase replacement property similar or related in service or use to your destroyed, stolen, or other involuntarily converted property within a specific replacement period. Amend 2012 tax return free If you have a gain on damaged property, you can postpone reporting the gain if you spend the reimbursement to restore the property. Amend 2012 tax return free To postpone reporting all the gain, the cost of your replacement property must be at least as much as the reimbursement you receive. Amend 2012 tax return free If the cost of the replacement property is less than the reimbursement, you must include the gain in your income up to the amount of the unspent reimbursement. Amend 2012 tax return free Example 1. Amend 2012 tax return free In 1985, you constructed a barn to store farm equipment at a cost of $20,000. Amend 2012 tax return free In 1987, you added a silo to the barn at a cost of $15,000 to store grain. Amend 2012 tax return free In May of this year, the property was worth $100,000. Amend 2012 tax return free In June the barn and silo were destroyed by a tornado. Amend 2012 tax return free At the time of the tornado, you had an adjusted basis of $0 in the property. Amend 2012 tax return free You received $85,000 from the insurance company. Amend 2012 tax return free You had a gain of $85,000 ($85,000 – $0). Amend 2012 tax return free You spent $80,000 to rebuild the barn and silo. Amend 2012 tax return free Since this is less than the insurance proceeds received, you must include $5,000 ($85,000 – $80,000) in your income. Amend 2012 tax return free Example 2. Amend 2012 tax return free In 1970, you bought a cabin in the mountains for your personal use at a cost of $18,000. Amend 2012 tax return free You made no further improvements or additions to it. Amend 2012 tax return free When a storm destroyed the cabin this January, the cabin was worth $250,000. Amend 2012 tax return free You received $146,000 from the insurance company in March. Amend 2012 tax return free You had a gain of $128,000 ($146,000 − $18,000). Amend 2012 tax return free You spent $144,000 to rebuild the cabin. Amend 2012 tax return free Since this is less than the insurance proceeds received, you must include $2,000 ($146,000 − $144,000) in your income. Amend 2012 tax return free Buying replacement property from a related person. Amend 2012 tax return free   You cannot postpone reporting a gain from a casualty, theft, or other involuntary conversion if you buy the replacement property from a related person (discussed later). Amend 2012 tax return free This rule applies to the following taxpayers. Amend 2012 tax return free C corporations. Amend 2012 tax return free Partnerships in which more than 50% of the capital or profits interest is owned by C corporations. Amend 2012 tax return free Individuals, partnerships (other than those in (2) above), and S corporations if the total realized gain for the tax year on all involuntarily converted properties on which there are realized gains is more than $100,000. Amend 2012 tax return free For involuntary conversions described in (3) above, gains cannot be offset by any losses when determining whether the total gain is more than $100,000. Amend 2012 tax return free If the property is owned by a partnership, the $100,000 limit applies to the partnership and each partner. Amend 2012 tax return free If the property is owned by an S corporation, the $100,000 limit applies to the S corporation and each shareholder. Amend 2012 tax return free Exception. Amend 2012 tax return free   This rule does not apply if the related person acquired the property from an unrelated person within the period of time allowed for replacing the involuntarily converted property. Amend 2012 tax return free Related persons. Amend 2012 tax return free   Under this rule, related persons include, for example, a parent and child, a brother and sister, a corporation and an individual who owns more than 50% of its outstanding stock, and two partnerships in which the same C corporations own more than 50% of the capital or profits interests. Amend 2012 tax return free For more information on related persons, see Nondeductible Loss under Sales and Exchanges Between Related Persons in chapter 2 of Publication 544. Amend 2012 tax return free Death of a taxpayer. Amend 2012 tax return free   If a taxpayer dies after having a gain, but before buying replacement property, the gain must be reported for the year in which the decedent realized the gain. Amend 2012 tax return free The executor of the estate or the person succeeding to the funds from the involuntary conversion cannot postpone reporting the gain by buying replacement property. Amend 2012 tax return free Replacement Property You must buy replacement property for the specific purpose of replacing your property. Amend 2012 tax return free Your replacement property must be similar or related in service or use to the property it replaces. Amend 2012 tax return free You do not have to use the same funds you receive as reimbursement for your old property to acquire the replacement property. Amend 2012 tax return free If you spend the money you receive for other purposes, and borrow money to buy replacement property, you can still choose to postpone reporting the gain if you meet the other requirements. Amend 2012 tax return free Property you acquire by gift or inheritance does not qualify as replacement property. Amend 2012 tax return free Owner-user. Amend 2012 tax return free   If you are an owner-user, similar or related in service or use means that replacement property must function in the same way as the property it replaces. Amend 2012 tax return free Examples of property that functions in the same way as the property it replaces are a home that replaces another home, a dairy cow that replaces another dairy cow, and farm land that replaces other farm land. Amend 2012 tax return free A grinding mill that replaces a tractor does not qualify. Amend 2012 tax return free Neither does a breeding or draft animal that replaces a dairy cow. Amend 2012 tax return free Soil or other environmental contamination. Amend 2012 tax return free   If, because of soil or other environmental contamination, it is not feasible for you to reinvest your insurance money or other proceeds from destroyed or damaged livestock in property similar or related in service or use to the livestock, you can treat other property (including real property) used for farming purposes, as property similar or related in service or use to the destroyed or damaged livestock. Amend 2012 tax return free Weather-related conditions. Amend 2012 tax return free   If, because of drought, flood, or other weather-related conditions, it is not feasible for you to reinvest the insurance money or other proceeds in property similar or related in service or use to the livestock, you can treat other property (excluding real property) used for farming purposes, as property similar or related in service or use to the livestock you disposed of. Amend 2012 tax return free Example. Amend 2012 tax return free Each year you normally sell 25 cows from your beef herd. Amend 2012 tax return free However, this year you had to sell 50 cows. Amend 2012 tax return free This is because a severe drought significantly reduced the amount of hay and pasture yield needed to feed your herd for the rest of the year. Amend 2012 tax return free Because, as a result of the severe drought, it is not feasible for you to use the proceeds from selling the extra cows to buy new cows, you can treat other property (excluding real property) used for farming purposes, as property similar or related in service or use to the cows you sold. Amend 2012 tax return free Standing crop destroyed by casualty. Amend 2012 tax return free   If a storm or other casualty destroyed your standing crop and you use the insurance money to acquire either another standing crop or a harvested crop, this purchase qualifies as replacement property. Amend 2012 tax return free The costs of planting and raising a new crop qualify as replacement costs for the destroyed crop only if you use the crop method of accounting (discussed in chapter 2). Amend 2012 tax return free In that case, the costs of bringing the new crop to the same level of maturity as the destroyed crop qualify as replacement costs to the extent they are incurred during the replacement period. Amend 2012 tax return free Timber loss. Amend 2012 tax return free   Standing timber you bought with the proceeds from the sale of timber downed as a result of a casualty, such as high winds, earthquakes, or volcanic eruptions, qualifies as replacement property. Amend 2012 tax return free If you bought the standing timber within the replacement period, you can postpone reporting the gain. Amend 2012 tax return free Business or income-producing property located in a federally declared disaster area. Amend 2012 tax return free   If your destroyed business or income-producing property was located in a federally declared disaster area, any tangible replacement property you acquire for use in any business is treated as similar or related in service or use to the destroyed property. Amend 2012 tax return free For more information, see Disaster Area Losses in Publication 547. Amend 2012 tax return free Substituting replacement property. Amend 2012 tax return free   Once you have acquired qualified replacement property that you designate as replacement property in a statement attached to your tax return, you cannot substitute other qualified replacement property. Amend 2012 tax return free This is true even if you acquire the other property within the replacement period. Amend 2012 tax return free However, if you discover that the original replacement property was not qualified replacement property, you can, within the replacement period, substitute the new qualified replacement property. Amend 2012 tax return free Basis of replacement property. Amend 2012 tax return free   You must reduce the basis of your replacement property (its cost) by the amount of postponed gain. Amend 2012 tax return free In this way, tax on the gain is postponed until you dispose of the replacement property. Amend 2012 tax return free Replacement Period To postpone reporting your gain, you must buy replacement property within a specified period of time. Amend 2012 tax return free This is the replacement period. Amend 2012 tax return free The replacement period begins on the date your property was damaged, destroyed, stolen, sold, or exchanged. Amend 2012 tax return free The replacement period generally ends 2 years after the close of the first tax year in which you realize any part of your gain from the involuntary conversion. Amend 2012 tax return free Example. Amend 2012 tax return free You are a calendar year taxpayer. Amend 2012 tax return free While you were on vacation, farm equipment that cost $2,200 was stolen from your farm. Amend 2012 tax return free You discovered the theft when you returned to your farm on November 11, 2012. Amend 2012 tax return free Your insurance company investigated the theft and did not settle your claim until January 5, 2013, when they paid you $3,000. Amend 2012 tax return free You first realized a gain from the reimbursement for the theft during 2013, so you have until December 31, 2015, to replace the property. Amend 2012 tax return free Main home in disaster area. Amend 2012 tax return free   For your main home (or its contents) located in a federally declared disaster area, the replacement period ends 4 years after the close of the first tax year in which you realize any part of your gain from the involuntary conversion. Amend 2012 tax return free See Disaster Area Losses , later. Amend 2012 tax return free Property in the Midwestern disaster areas. Amend 2012 tax return free   For property located in the Midwestern disaster areas (defined in Table 4 in the 2008 Publication 547) that was destroyed, damaged, stolen, or condemned, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. Amend 2012 tax return free This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Midwestern disaster areas. Amend 2012 tax return free Property in the Kansas disaster area. Amend 2012 tax return free   For property located in the Kansas disaster area that was destroyed, damaged, stolen, or condemned after May 3, 2007, as a result of the Kansas storms and tornadoes, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. Amend 2012 tax return free This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Kansas disaster area. Amend 2012 tax return free Property in the Hurricane Katrina disaster area. Amend 2012 tax return free   For property located in the Hurricane Katrina disaster area that was destroyed, damaged, stolen, or condemned after August 24, 2005, as a result of Hurricane Katrina, the replacement period ends 5 years after the close of the first tax year in which any part of your gain is realized. Amend 2012 tax return free This 5-year replacement period applies only if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. Amend 2012 tax return free Weather-related sales of livestock in an area eligible for federal assistance. Amend 2012 tax return free   For the sale or exchange of livestock due to drought, flood, or other weather-related conditions in an area eligible for federal assistance, the replacement period ends 4 years after the close of the first tax year in which you realize any part of your gain from the sale or exchange. Amend 2012 tax return free The IRS may extend the replacement period on a regional basis if the weather-related conditions continue for longer than 3 years. Amend 2012 tax return free   For information on extensions of the replacement period because of persistent drought, see Notice 2006-82, 2006-39 I. Amend 2012 tax return free R. Amend 2012 tax return free B. Amend 2012 tax return free 529, available at  www. Amend 2012 tax return free irs. Amend 2012 tax return free gov/irb/2006-39_IRB/ar11. Amend 2012 tax return free html. Amend 2012 tax return free For a list of counties for which exceptional, extreme, or severe drought was reported during the 12 months ending August 31, 2013, see Notice 2013-62, available at IRS. Amend 2012 tax return free gov. Amend 2012 tax return free Condemnation. Amend 2012 tax return free   The replacement period for a condemnation begins on the earlier of the following dates. Amend 2012 tax return free The date on which you disposed of the condemned property. Amend 2012 tax return free The date on which the threat of condemnation began. Amend 2012 tax return free The replacement period generally ends 2 years after the close of the first tax year in which any part of the gain on the condemnation is realized. Amend 2012 tax return free But see Main home in disaster area , Property in the Midwestern disaster areas , Property in the Kansas disaster area , and Property in the Hurricane Katrina disaster area , earlier, for exceptions. Amend 2012 tax return free Business or investment real property. Amend 2012 tax return free   If real property held for use in a trade or business or for investment (not including property held primarily for sale) is condemned, the replacement period ends 3 years after the close of the first tax year in which any part of the gain on the condemnation is realized. Amend 2012 tax return free Extension. Amend 2012 tax return free   You can apply for an extension of the replacement period. Amend 2012 tax return free Send your written application to the Internal Revenue Service Center where you file your tax return. Amend 2012 tax return free See your tax return instructions for the address. Amend 2012 tax return free Include all the details about your need for an extension. Amend 2012 tax return free Make your application before the end of the replacement period. Amend 2012 tax return free However, you can file an application within a reasonable time after the replacement period ends if you can show a good reason for the delay. Amend 2012 tax return free You will get an extension of the replacement period if you can show reasonable cause for not making the replacement within the regular period. Amend 2012 tax return free How To Postpone Gain You postpone reporting your gain by reporting your choice on your tax return for the year you have the gain. Amend 2012 tax return free You have the gain in the year you receive insurance proceeds or other reimbursements that result in a gain. Amend 2012 tax return free Required statement. Amend 2012 tax return free   You should attach a statement to your return for the year you have the gain. Amend 2012 tax return free This statement should include all the following information. Amend 2012 tax return free The date and details of the casualty, theft, or other involuntary conversion. Amend 2012 tax return free The insurance or other reimbursement you received. Amend 2012 tax return free How you figured the gain. Amend 2012 tax return free Replacement property acquired before return filed. Amend 2012 tax return free   If you acquire replacement property before you file your return for the year you have the gain, your statement should also include detailed information about all the following items. Amend 2012 tax return free The replacement property. Amend 2012 tax return free The postponed gain. Amend 2012 tax return free The basis adjustment that reflects the postponed gain. Amend 2012 tax return free Any gain you are reporting as income. Amend 2012 tax return free Replacement property acquired after return filed. Amend 2012 tax return free   If you intend to buy replacement property after you file your return for the year you realize gain, your statement should also say that you are choosing to replace the property within the required replacement period. Amend 2012 tax return free   You should then attach another statement to your return for the year in which you buy the replacement property. Amend 2012 tax return free This statement should contain detailed information on the replacement property. Amend 2012 tax return free If you acquire part of your replacement property in one year and part in another year, you must attach a statement to each year's return. Amend 2012 tax return free Include in the statement detailed information on the replacement property bought in that year. Amend 2012 tax return free Reporting weather-related sales of livestock. Amend 2012 tax return free   If you choose to postpone reporting the gain on weather-related sales or exchanges of livestock, show all the following information on a statement attached to your return for the tax year in which you first realize any of the gain. Amend 2012 tax return free Evidence of the weather-related conditions that forced the sale or exchange of the livestock. Amend 2012 tax return free The gain realized on the sale or exchange. Amend 2012 tax return free The number and kind of livestock sold or exchanged. Amend 2012 tax return free The number of livestock of each kind you would have sold or exchanged under your usual business practice. Amend 2012 tax return free   Show all the following information and the preceding information on the return for the year in which you replace the livestock. Amend 2012 tax return free The dates you bought the replacement property. Amend 2012 tax return free The cost of the replacement property. Amend 2012 tax return free Description of the replacement property (for example, the number and kind of the replacement livestock). Amend 2012 tax return free Amended return. Amend 2012 tax return free   You must file an amended return (Form 1040X) for the tax year of the gain in either of the following situations. Amend 2012 tax return free You do not acquire replacement property within the replacement period, plus extensions. Amend 2012 tax return free On this amended return, you must report the gain and pay any additional tax due. Amend 2012 tax return free You acquire replacement property within the required replacement period, plus extensions, but at a cost less than the amount you receive from the casualty, theft, or other involuntary conversion. Amend 2012 tax return free On this amended return, you must report the part of the gain that cannot be postponed and pay any additional tax due. Amend 2012 tax return free Disaster Area Losses Special rules apply to federally declared disaster area losses. Amend 2012 tax return free A federally declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Robert T. Amend 2012 tax return free Stafford Disaster Relief and Emergency Assistance Act. Amend 2012 tax return free It includes a major disaster or emergency declaration under the act. Amend 2012 tax return free A list of the areas warranting public or individual assistance (or both) under the Act is available at the Federal Emergency Management Agency (FEMA) web site at www. Amend 2012 tax return free fema. Amend 2012 tax return free gov. Amend 2012 tax return free This part discusses the special rules for when to deduct a disaster area loss and what tax deadlines may be postponed. Amend 2012 tax return free For other special rules, see Disaster Area Losses in Publication 547. Amend 2012 tax return free When to deduct the loss. Amend 2012 tax return free   You generally must deduct a casualty loss in the year it occurred. Amend 2012 tax return free However, if you have a deductible loss from a disaster that occurred in an area warranting public or individual assistance (or both), you can choose to deduct that loss on your return or amended return for the tax year immediately preceding the tax year in which the disaster happened. Amend 2012 tax return free If you make this choice, the loss is treated as having occurred in the preceding year. Amend 2012 tax return free    Claiming a qualifying disaster loss on the previous year's return may result in a lower tax for that year, often producing or increasing a cash refund. Amend 2012 tax return free   You must make the choice to take your casualty loss for the disaster in the preceding year by the later of the following dates. Amend 2012 tax return free The due date (without extensions) for filing your tax return for the tax year in which the disaster actually occurred. Amend 2012 tax return free The due date (with extensions) for the return for the preceding tax year. Amend 2012 tax return free Federal disaster relief grants. Amend 2012 tax return free   Do not include post-disaster relief grants received under the Robert T. Amend 2012 tax return free Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, or funeral expenses. Amend 2012 tax return free Do not deduct casualty losses or medical expenses to the extent they are specifically reimbursed by these disaster relief grants. Amend 2012 tax return free If the casualty loss was specifically reimbursed by the grant and you received the grant after the year in which you deducted the casualty loss, see Reimbursement received after deducting loss , earlier. Amend 2012 tax return free Unemployment assistance payments under the Act are taxable unemployment compensation. Amend 2012 tax return free Qualified disaster relief payments. Amend 2012 tax return free   Qualified disaster relief payments are not included in the income of individuals to the extent any expenses compensated by these payments are not otherwise compensated for by insurance or other reimbursement. Amend 2012 tax return free These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Amend 2012 tax return free No withholding applies to these payments. Amend 2012 tax return free   Qualified disaster relief payments include payments you receive (regardless of the source) for the following expenses. Amend 2012 tax return free Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a federally declared disaster. Amend 2012 tax return free Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a federally declared disaster. Amend 2012 tax return free (A personal residence can be a rented residence or one you own. Amend 2012 tax return free ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a federally declared disaster. Amend 2012 tax return free   Qualified disaster relief payments include amounts paid by a federal, state, or local government in connection with a federally declared disaster to individuals affected by the disaster. Amend 2012 tax return free    Qualified disaster relief payments do not include: Payments for expenses otherwise paid for by insurance or other reimbursements, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Amend 2012 tax return free Qualified disaster mitigation payments. Amend 2012 tax return free   Qualified disaster mitigation payments made under the Robert T. Amend 2012 tax return free Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act (as in effect on April 15, 2005) are not included in income. Amend 2012 tax return free These are payments you, as a property owner, receive to reduce the risk of future damage to your property. Amend 2012 tax return free You cannot increase your basis in property, or take a deduction or credit, for expenditures made with respect to those payments. Amend 2012 tax return free Sale of property under hazard mitigation program. Amend 2012 tax return free   Generally, if you sell or otherwise transfer property, you must recognize any gain or loss for tax purposes unless the property is your main home. Amend 2012 tax return free You report the gain or deduct the loss on your tax return for the year you realize it. Amend 2012 tax return free (You cannot deduct a loss on personal-use property unless the loss resulted from a casualty, as discussed earlier. Amend 2012 tax return free ) However, if you sell or otherwise transfer property to the Federal Government, a state or local government, or an Indian tribal government under a hazard mitigation program, you can choose to postpone reporting the gain if you buy qualifying replacement property within a certain period of time. Amend 2012 tax return free See Postponing Gain , earlier, for the rules that apply. Amend 2012 tax return free Other federal assistance programs. Amend 2012 tax return free    For more information about other federal assistance programs, see Crop Insurance and Crop Disaster Payments and Feed Assistance and Payments in chapter 3 earlier. Amend 2012 tax return free Postponed tax deadlines. Amend 2012 tax return free   The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a federally declared disaster. Amend 2012 tax return free The tax deadlines the IRS may postpone include those for filing income, excise, and employment tax returns, paying income, excise, and employment taxes, and making contributions to a traditional IRA or Roth IRA. Amend 2012 tax return free   If any tax deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Amend 2012 tax return free Go to http://www. Amend 2012 tax return free irs. Amend 2012 tax return free gov/uac/Tax-Relief-in-Disaster-Situations to find out if a tax deadline has been postponed for your area. Amend 2012 tax return free Who is eligible. Amend 2012 tax return free   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Amend 2012 tax return free Any individual whose main home is located in a covered disaster area (defined next). Amend 2012 tax return free Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. Amend 2012 tax return free Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered disaster area. Amend 2012 tax return free Any individual, business entity, or sole proprietorship whose records are needed to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. Amend 2012 tax return free The main home or principal place of business does not have to be located in the covered disaster area. Amend 2012 tax return free Any estate or trust that has tax records necessary to meet a postponed tax deadline, provided those records are maintained in a covered disaster area. Amend 2012 tax return free The spouse on a joint return with a taxpayer who is eligible for postponements. Amend 2012 tax return free Any individual, business entity, or sole proprietorship not located in a covered disaster area, but whose necessary records to meet a postponed tax deadline are located in the covered disaster area. Amend 2012 tax return free Any individual visiting the covered disaster area who was killed or injured as a result of the disaster. Amend 2012 tax return free Any other person determined by the IRS to be affected by a federally declared disaster. Amend 2012 tax return free Covered disaster area. Amend 2012 tax return free   This is an area of a federally declared disaster area in which the IRS has decided to postpone tax deadlines for up to 1 year. Amend 2012 tax return free Abatement of interest and penalties. Amend 2012 tax return free   The IRS may abate the interest and penalties on the underpaid income tax for the length of any postponement of tax deadlines. Amend 2012 tax return free Reporting Gains and Losses You will have to file one or more of the following forms to report your gains or losses from involuntary conversions. Amend 2012 tax return free Form 4684. Amend 2012 tax return free   Use this form to report your gains and losses from casualties and thefts. Amend 2012 tax return free Form 4797. Amend 2012 tax return free   Use this form to report involuntary conversions (other than from casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. Amend 2012 tax return free Also use this form if you have a gain from a casualty or theft on trade, business or income-producing property held for more than 1 year and you have to recapture some or all of your gain as ordinary income. Amend 2012 tax return free Form 8949. Amend 2012 tax return free   Use this form to report gain from an involuntary conversion (other than from casualty or theft) of personal-use property. Amend 2012 tax return free Schedule A (Form 1040). Amend 2012 tax return free   Use this form to deduct your losses from casualties and thefts of personal-use property and income-producing property, that you reported on Form 4684. Amend 2012 tax return free Schedule D (Form 1040). Amend 2012 tax return free   Use this form to carry over the following gains. Amend 2012 tax return free Net gain shown on Form 4797 from an involuntary conversion of business property held for more than 1 year. Amend 2012 tax return free Net gain shown on Form 4684 from the casualty or theft of personal-use property. Amend 2012 tax return free    Also use this form to figure the overall gain or loss from transactions reported on Form 8949. Amend 2012 tax return free Schedule F (Form 1040). Amend 2012 tax return free   Use this form to deduct your losses from casualty or theft of livestock or produce bought for sale under Other expenses in Part II, line 32, if you use the cash method of accounting and have not otherwise deducted these losses. Amend 2012 tax return free Prev  Up  Next   Home   More Online Publications