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Amend A 2013 Tax Return

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Amend A 2013 Tax Return

Amend a 2013 tax return Index A Accounting method Accrual, Accrual Method, Accrual method. Amend a 2013 tax return Automatic procedures, Automatic change procedures. Amend a 2013 tax return Cash, Cash Method, Cash method. Amend a 2013 tax return Change in, Change in Accounting Method Combination, Combination Method Special, Special Methods Accounting periods, Accounting Periods Accrual method Income - general rule, Income—General Rule Income - special rules, Income—Special Rules Of accounting, Accrual Method Adjusted basis, Adjusted basis. Amend a 2013 tax return Administrator, Executor or administrator. Amend a 2013 tax return Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911). Amend a 2013 tax return Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910). Amend a 2013 tax return Appeal rights, Appeals. Amend a 2013 tax return Appreciation, Appreciation. Amend a 2013 tax return Audits, Examinations (audits). Amend a 2013 tax return Automobile (see Car expenses) B Bad debts, Bad Debts Barter income, Bartering for Property or Services Basis of property, Basis. Amend a 2013 tax return Bribes, Expenses You Cannot Deduct Business expenses, Business Expenses Business income, Business Income Business use of your home, Business Use of Your Home C Canceled debt, Canceled Debt Cancellation of qualified real property business debt, Cancellation of qualified real property business debt. Amend a 2013 tax return Capital gain or loss, Is My Gain or Loss Ordinary or Capital? Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). Amend a 2013 tax return Cash discount, Cash discounts. Amend a 2013 tax return , Cash discounts. Amend a 2013 tax return Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. Amend a 2013 tax return Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. Amend a 2013 tax return Claim for refund, Refunds. Amend a 2013 tax return Collection of tax, Collections. Amend a 2013 tax return Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. Amend a 2013 tax return Condemned property, Condemned property. Amend a 2013 tax return Consignments, Consignments. Amend a 2013 tax return Construction allowances, Construction allowances. Amend a 2013 tax return Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). Amend a 2013 tax return Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). Amend a 2013 tax return Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). Amend a 2013 tax return Disabled access, Disabled access credit (Form 8826). Amend a 2013 tax return Distilled spirits, Distilled spirits credit (Form 8906). Amend a 2013 tax return Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). Amend a 2013 tax return How to claim, How To Claim the Credit Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Amend a 2013 tax return Investment, Investment credit (Form 3468). Amend a 2013 tax return Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896). Amend a 2013 tax return Low-income housing, Low-income housing credit (Form 8586). Amend a 2013 tax return New markets, New markets credit (Form 8874). Amend a 2013 tax return Nonconventional source fuel, Nonconventional source fuel credit (Form 8907). Amend a 2013 tax return Orphan drug, Orphan drug credit (Form 8820). Amend a 2013 tax return Qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936). Amend a 2013 tax return Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Amend a 2013 tax return Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Amend a 2013 tax return Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). Amend a 2013 tax return Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). Amend a 2013 tax return Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Amend a 2013 tax return Work opportunity, Work opportunity credit (Form 5884). Amend a 2013 tax return D Damages, Damages. Amend a 2013 tax return Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. Amend a 2013 tax return Refund offset against, Offset against debts. Amend a 2013 tax return Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. Amend a 2013 tax return Business bad debt, Business bad debt. Amend a 2013 tax return Calendar tax year, Calendar tax year. Amend a 2013 tax return Cash discount, Cash discounts. Amend a 2013 tax return , Cash discounts. Amend a 2013 tax return Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. Amend a 2013 tax return Entertainment expenses, Entertainment expenses. Amend a 2013 tax return Fair market value, Fair market value. Amend a 2013 tax return Fiscal tax year, Fiscal tax year. Amend a 2013 tax return Fringe benefit, Fringe benefits. Amend a 2013 tax return Local transportation expenses, Local transportation expenses. Amend a 2013 tax return Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. Amend a 2013 tax return Ordinary expense, Introduction Principal place of business, Principal place of business. Amend a 2013 tax return Qualified long-term real property, Qualified long-term real property. Amend a 2013 tax return Qualified real property business debt, Cancellation of qualified real property business debt. Amend a 2013 tax return Rent, Rent Expense Restricted property, Other Income Retail space, Retail space. Amend a 2013 tax return Self-employment (SE) tax, Self-Employment (SE) Tax Sole proprietor, Sole proprietor. Amend a 2013 tax return Tax home, Local transportation expenses. Amend a 2013 tax return Trade discount, Trade discounts. Amend a 2013 tax return , Cash discounts. Amend a 2013 tax return Travel expenses, Travel, Meals, and Entertainment Depreciation Deduction, Depreciation Listed property, Listed property. Amend a 2013 tax return Depreciation, recapture, Recapture of depreciation. Amend a 2013 tax return Direct seller, Direct seller. Amend a 2013 tax return , Real estate agent or direct seller. Amend a 2013 tax return Disabled access credit, Disabled access credit (Form 8826). Amend a 2013 tax return Disposition of property Business property, Introduction Installment sale, Installment sales. Amend a 2013 tax return , Installment sales. Amend a 2013 tax return Like-kind exchange, Like-kind exchanges. Amend a 2013 tax return , Like-kind exchanges. Amend a 2013 tax return , Exchange of like-kind property. Amend a 2013 tax return Nontaxable exchange, Nontaxable exchanges. Amend a 2013 tax return Sale of a business, Sale of a business. Amend a 2013 tax return Distilled spirits credit, Distilled spirits credit (Form 8906). Amend a 2013 tax return Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. Amend a 2013 tax return Drawing account, Merchandise withdrawn from sale. Amend a 2013 tax return Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. Amend a 2013 tax return EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. Amend a 2013 tax return Employee benefit programs, Fringe benefits. Amend a 2013 tax return Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). Amend a 2013 tax return Employment taxes About, Employment Taxes Deduction for, Employment taxes. Amend a 2013 tax return Entertainment expenses, Entertainment expenses. Amend a 2013 tax return (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. Amend a 2013 tax return Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). Amend a 2013 tax return Excise taxes About, Excise Taxes Deduction for, Excise taxes. Amend a 2013 tax return Executor, Executor or administrator. Amend a 2013 tax return Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. Amend a 2013 tax return Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. Amend a 2013 tax return , Fishing crew member. Amend a 2013 tax return Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. Amend a 2013 tax return 1099-B (barter), Information returns. Amend a 2013 tax return 1099-MISC (miscellaneous), Form 1099-MISC. Amend a 2013 tax return , Information returns. Amend a 2013 tax return 1128 (change tax year), Change in tax year. Amend a 2013 tax return 2210 (underpayment of estimated tax), Penalty for underpayment of tax. Amend a 2013 tax return 2290 (excise tax for heavy trucks), Form 2290. Amend a 2013 tax return 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). Amend a 2013 tax return 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. Amend a 2013 tax return 4684 (casualty and theft), Casualties and thefts. Amend a 2013 tax return 4797 (sale of business property), Dispositions of business property and depreciable property. Amend a 2013 tax return , Condemned property. Amend a 2013 tax return , Listed property. Amend a 2013 tax return 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). Amend a 2013 tax return 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. Amend a 2013 tax return 720 (excise tax return), Form 720. Amend a 2013 tax return 8300 (cash payments over $10,000), Form 8300. Amend a 2013 tax return 8586 (low-income housing), Low-income housing credit (Form 8586). Amend a 2013 tax return 8594 (asset acquisition), Sale of a business. Amend a 2013 tax return 8820 (orphan drug credit), Orphan drug credit (Form 8820). Amend a 2013 tax return 8824 (like-kind exchange), Like-kind exchanges. Amend a 2013 tax return , Like-kind exchanges. Amend a 2013 tax return 8826 (disabled access credit), Disabled access credit (Form 8826). Amend a 2013 tax return 8829 (business in home), Deduction limit. Amend a 2013 tax return 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Amend a 2013 tax return 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Amend a 2013 tax return 8857 (innocent spouse), Innocent spouse relief. Amend a 2013 tax return 8874 (new markets credit), New markets credit (Form 8874). Amend a 2013 tax return 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). Amend a 2013 tax return 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). Amend a 2013 tax return 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). Amend a 2013 tax return 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). Amend a 2013 tax return 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). Amend a 2013 tax return 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). Amend a 2013 tax return , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). Amend a 2013 tax return 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). Amend a 2013 tax return 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). Amend a 2013 tax return 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). Amend a 2013 tax return 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. Amend a 2013 tax return SS-4 (application for EIN), Employer identification number (EIN). Amend a 2013 tax return SS-5 (application for SSN), Social security number (SSN). Amend a 2013 tax return W-2 (report wages), Form W-2. Amend a 2013 tax return W-4 (employee withholding), Employee. Amend a 2013 tax return W-7 (application for ITIN), Individual taxpayer identification number (ITIN). Amend a 2013 tax return W-9 (request for TIN), Other payee. Amend a 2013 tax return Fringe benefits, Fringe benefits. Amend a 2013 tax return Fuel taxes, Fuel taxes. Amend a 2013 tax return G Gains and losses, Gains and losses. Amend a 2013 tax return General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. Amend a 2013 tax return Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. Amend a 2013 tax return Husband and wife business, Business owned and operated by spouses. Amend a 2013 tax return I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. Amend a 2013 tax return Gains and losses, Gains and losses. Amend a 2013 tax return Kickbacks, Kickbacks. Amend a 2013 tax return Kinds of income, Kinds of Income Lost income payments, Lost income payments. Amend a 2013 tax return Other, Other Income Paid to a third party, Income paid to a third party. Amend a 2013 tax return Personal property rent, Personal Property Rents Promissory notes, Promissory notes. Amend a 2013 tax return Recapture of depreciation, Recapture of depreciation. Amend a 2013 tax return Recovery of items previously deducted, Recovery of items previously deducted. Amend a 2013 tax return Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. Amend a 2013 tax return Income tax About, Income Tax Deduction for, Income taxes. Amend a 2013 tax return How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. Amend a 2013 tax return Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. Amend a 2013 tax return , Employment Taxes, Sole proprietor or independent contractor. Amend a 2013 tax return Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Amend a 2013 tax return Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. Amend a 2013 tax return Installment sales, Installment sales. Amend a 2013 tax return Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. Amend a 2013 tax return Prepayment, Prepayment. Amend a 2013 tax return Proceeds, Insurance proceeds. Amend a 2013 tax return Self-employed health, Self-employed health insurance deduction. Amend a 2013 tax return Insurance agent Former, Insurance agent, former. Amend a 2013 tax return Retired, Insurance agent, retired. Amend a 2013 tax return Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). Amend a 2013 tax return K Kickbacks, Kickbacks. Amend a 2013 tax return , Expenses You Cannot Deduct L Lease bonus, Lease bonus. Amend a 2013 tax return Lease cancellation payments, Lease cancellation payments. Amend a 2013 tax return Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. Amend a 2013 tax return , Exchange of like-kind property. Amend a 2013 tax return Limited liability company, Limited liability company (LLC). Amend a 2013 tax return Listed property, Listed property. Amend a 2013 tax return Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. Amend a 2013 tax return Lodging, Meals and lodging. Amend a 2013 tax return Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. Amend a 2013 tax return Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). Amend a 2013 tax return Low-income housing credit, Low-income housing credit (Form 8586). Amend a 2013 tax return M Meals, Meals and lodging. Amend a 2013 tax return (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. Amend a 2013 tax return Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). Amend a 2013 tax return N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). Amend a 2013 tax return Newspaper carrier or distributor, Newspaper carrier or distributor. Amend a 2013 tax return Newspaper or magazine vendor, Newspaper or magazine vendor. Amend a 2013 tax return Nonbusiness bad debt, Nonbusiness bad debts. Amend a 2013 tax return Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). Amend a 2013 tax return Nondeductible insurance premiums, Nondeductible premiums. Amend a 2013 tax return Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. Amend a 2013 tax return Not income Appreciation, Appreciation. Amend a 2013 tax return Consignments, Consignments. Amend a 2013 tax return Constructions allowances, Construction allowances. Amend a 2013 tax return Exchange of like-kind property, Exchange of like-kind property. Amend a 2013 tax return Leasehold improvements, Leasehold improvements. Amend a 2013 tax return Loans, Loans. Amend a 2013 tax return Sales tax, Sales tax. Amend a 2013 tax return Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. Amend a 2013 tax return , Notary public. Amend a 2013 tax return O Occupations, selected Administrator, Executor or administrator. Amend a 2013 tax return Direct seller, Direct seller. Amend a 2013 tax return , Real estate agent or direct seller. Amend a 2013 tax return Executor, Executor or administrator. Amend a 2013 tax return Fishing crew member, Fishing crew member. Amend a 2013 tax return Insurance agent, former, Insurance agent, former. Amend a 2013 tax return Insurance agent, retired, Insurance agent, retired. Amend a 2013 tax return Newspaper carrier or distributor, Newspaper carrier or distributor. Amend a 2013 tax return Newspaper or magazine vendor, Newspaper or magazine vendor. Amend a 2013 tax return Notary public, Notary public. Amend a 2013 tax return Public official, Public official. Amend a 2013 tax return Real estate agent, Real estate agent or direct seller. Amend a 2013 tax return Securities dealer, Securities dealer. Amend a 2013 tax return Securities trader, Securities trader. Amend a 2013 tax return Office in the home, Office in the home. Amend a 2013 tax return (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). Amend a 2013 tax return P Parking fees, Parking fees and tolls. Amend a 2013 tax return Partners, husband and wife, Business owned and operated by spouses. Amend a 2013 tax return Pay, kinds of, Kinds of pay. Amend a 2013 tax return Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. Amend a 2013 tax return Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. Amend a 2013 tax return Failure to file information returns, Penalties. Amend a 2013 tax return Failure to furnish correct payee statements, Penalties. Amend a 2013 tax return Underpayment of tax, Penalty for underpayment of tax. Amend a 2013 tax return Waiver of, Waiver of penalties. Amend a 2013 tax return Pension plans, Pension Plans Personal property tax, Personal property tax. Amend a 2013 tax return Prepaid expense Extends useful life, Prepayment. Amend a 2013 tax return Rent, Rent paid in advance. Amend a 2013 tax return Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. Amend a 2013 tax return Public official, Public official. Amend a 2013 tax return Punitive damages, Punitive damages. Amend a 2013 tax return Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). Amend a 2013 tax return Qualified real property business debt, Qualified real property business debt. Amend a 2013 tax return R Real estate Agent, Real estate agent or direct seller. Amend a 2013 tax return Dealer, Real estate dealer. Amend a 2013 tax return Rent, Real Estate Rents Taxes, Real estate taxes. Amend a 2013 tax return Recovery of items previously deducted, Recovery of items previously deducted. Amend a 2013 tax return Refund Inquiries, Refund inquiries. Amend a 2013 tax return Offsets against debts, Offset against debts. Amend a 2013 tax return Related persons Unreasonable rent, Unreasonable rent. Amend a 2013 tax return Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Amend a 2013 tax return Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. Amend a 2013 tax return Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. Amend a 2013 tax return Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. Amend a 2013 tax return Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. Amend a 2013 tax return Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. Amend a 2013 tax return Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. Amend a 2013 tax return Child employed by parent, Child employed by parent. Amend a 2013 tax return Church employee, Church employee. Amend a 2013 tax return Community property income, Community Property Income Deduction for, Self-employment tax. Amend a 2013 tax return Earning credits, Earning credits in 2013 and 2014. Amend a 2013 tax return Effects of using an optional method, Effects of using an optional method. Amend a 2013 tax return Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. Amend a 2013 tax return Gain or loss, Gain or Loss Government employee, State or local government employee. Amend a 2013 tax return , Foreign government or international organization employee. Amend a 2013 tax return Joint return, Joint return. Amend a 2013 tax return Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. Amend a 2013 tax return Subject to, Maximum earnings subject to self-employment tax. Amend a 2013 tax return Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. Amend a 2013 tax return Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. Amend a 2013 tax return Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. Amend a 2013 tax return Regular method, Regular Method Residing abroad, U. Amend a 2013 tax return S. Amend a 2013 tax return citizen or resident alien residing abroad. Amend a 2013 tax return Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. Amend a 2013 tax return Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. Amend a 2013 tax return Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. Amend a 2013 tax return Property, Section 179 property. Amend a 2013 tax return Securities Dealer, Securities dealer. Amend a 2013 tax return Trader, Securities trader. Amend a 2013 tax return Self-employed health insurance deduction, Self-employed health insurance deduction. Amend a 2013 tax return Self-employment tax (see SE tax) Settlement payments, Settlement payments. Amend a 2013 tax return Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. Amend a 2013 tax return Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). Amend a 2013 tax return Social security coverage, Social security coverage. Amend a 2013 tax return Social security number (SSN), Social security number (SSN). Amend a 2013 tax return Sole proprietor, Sole proprietor. Amend a 2013 tax return , Sole proprietor or independent contractor. Amend a 2013 tax return Sport utility vehicle, Section 179 deduction. Amend a 2013 tax return Standard mileage rate, Standard mileage rate. Amend a 2013 tax return For 2011, What's New for 2013 Statutory employee, Statutory employee. Amend a 2013 tax return Suggestions for publication, Comments and suggestions. Amend a 2013 tax return SUV, Section 179 deduction. Amend a 2013 tax return T Tax home, Local transportation expenses. Amend a 2013 tax return , Travel expenses. Amend a 2013 tax return Tax preparation fees, Tax preparation fees. Amend a 2013 tax return Tax refund Claim for, Refunds. Amend a 2013 tax return Offset against debts, Offset against debts. Amend a 2013 tax return Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. Amend a 2013 tax return Change in, Change in tax year. Amend a 2013 tax return Fiscal, Fiscal tax year. Amend a 2013 tax return Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. Amend a 2013 tax return Excise, Excise Taxes, Excise taxes. Amend a 2013 tax return Fuel, Fuel taxes. Amend a 2013 tax return Income, Income Tax, Income taxes. Amend a 2013 tax return Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Amend a 2013 tax return Personal property, Personal property tax. Amend a 2013 tax return Real estate, Real estate taxes. Amend a 2013 tax return Sales, Sales tax. Amend a 2013 tax return Self-employment, Self-Employment (SE) Tax, Self-employment tax. Amend a 2013 tax return Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. Amend a 2013 tax return Tolls, Parking fees and tolls. Amend a 2013 tax return Trade discount, Trade discounts. Amend a 2013 tax return , Trade discounts. Amend a 2013 tax return Trade or business, Trade or business. Amend a 2013 tax return Trailer park owner, Trailer park owner. Amend a 2013 tax return Transportation expenses, Local transportation expenses. Amend a 2013 tax return Travel expenses, Travel expenses. Amend a 2013 tax return U Underpayment of tax penalty, Penalty for underpayment of tax. Amend a 2013 tax return Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). Amend a 2013 tax return Prev  Up     Home   More Online Publications
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Understanding Your CP156 Notice

We received your Form 990-T, Exempt Organization Business Income Tax Return and Form 8941, Credit for Small Employer Health Premiums


However, we reduced your credit based on the following:


In accordance with the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, certain automatic reductions take place as of March 1, 2013.


These required reductions include a reduction to the refundable portion of the Small Business Health Care Tax Credit for certain small tax-exempt employers under Internal Revenue Code Section 45R.


As a result, the refundable portion of your claim will be reduced 8.7% percent. The sequestration reduction rate will be applied until the end of the fiscal year (September 30, 2013), or intervening Congressional action, at which time the sequestration rate is subject to change.
 


What you need to do

  • No action is required

  • Answers to Common Questions

    Can I appeal the decision to reduce my refund?
    Reduction in the amount of your refund is required of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended and can't be appealed.

Page Last Reviewed or Updated: 26-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

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

The Amend A 2013 Tax Return

Amend a 2013 tax return Index A Adopted child, Adopted child. Amend a 2013 tax return Adoption taxpayer identification number (ATIN), Married child. Amend a 2013 tax return Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. Amend a 2013 tax return , Military personnel stationed outside the United States. Amend a 2013 tax return , Temporary absences. Amend a 2013 tax return , Joint Return Test, Military personnel stationed outside the United States. Amend a 2013 tax return , Nontaxable combat pay. Amend a 2013 tax return Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. Amend a 2013 tax return Basic Allowance for Subsistence (BAS), Nontaxable military pay. Amend a 2013 tax return C Child Adopted child, Adopted child. Amend a 2013 tax return Birth or death of, Birth or death of child. Amend a 2013 tax return Foster child, Relationship Test, Foster child. Amend a 2013 tax return , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. Amend a 2013 tax return Married child, Married child. Amend a 2013 tax return Child support, Income That Is Not Earned Income Clergy, Clergy. Amend a 2013 tax return Combat zone pay, Nontaxable combat pay. Amend a 2013 tax return Community property, Community property. Amend a 2013 tax return , Community property. Amend a 2013 tax return D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). Amend a 2013 tax return Domestic partner, Nevada, Washington, and California domestic partners. Amend a 2013 tax return E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. Amend a 2013 tax return , Military personnel stationed outside the United States. Amend a 2013 tax return F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). Amend a 2013 tax return , No SSN. Amend a 2013 tax return , Form 1040. Amend a 2013 tax return 1040A, Adjusted gross income (AGI). Amend a 2013 tax return , No SSN. Amend a 2013 tax return , Form 1040A. Amend a 2013 tax return 1040EZ, Adjusted gross income (AGI). Amend a 2013 tax return , No SSN. Amend a 2013 tax return , Form 1040EZ. Amend a 2013 tax return 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. Amend a 2013 tax return 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. Amend a 2013 tax return , Approved Form 4361 or Form 4029, Form 4029. Amend a 2013 tax return 4361, Minister's housing. Amend a 2013 tax return , Approved Form 4361 or Form 4029, Form 4361. Amend a 2013 tax return 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. Amend a 2013 tax return 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. Amend a 2013 tax return , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. Amend a 2013 tax return , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. Amend a 2013 tax return H Head of household, Community property. Amend a 2013 tax return , Spouse did not live with you. Amend a 2013 tax return , Community property. Amend a 2013 tax return , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). Amend a 2013 tax return Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. Amend a 2013 tax return , Homeless shelter. Amend a 2013 tax return I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. Amend a 2013 tax return , Married child. Amend a 2013 tax return Inmate, Earnings while an inmate. Amend a 2013 tax return , Figuring earned income. Amend a 2013 tax return Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. Amend a 2013 tax return M Married child, Married child. Amend a 2013 tax return Married filing a joint return, Rule 4—You Must Be a U. Amend a 2013 tax return S. Amend a 2013 tax return Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. Amend a 2013 tax return Military Combat pay, Nontaxable military pay. Amend a 2013 tax return Nontaxable pay, Nontaxable military pay. Amend a 2013 tax return Outside U. Amend a 2013 tax return S. Amend a 2013 tax return , Military personnel stationed outside the United States. Amend a 2013 tax return Minister, Net earnings from self-employment. Amend a 2013 tax return , Minister's housing. Amend a 2013 tax return , Church employees. Amend a 2013 tax return N Net earnings, self-employment, Net earnings from self-employment. Amend a 2013 tax return Nonresident alien, Rule 4—You Must Be a U. Amend a 2013 tax return S. Amend a 2013 tax return Citizen or Resident Alien All Year, Step 1. Amend a 2013 tax return O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. Amend a 2013 tax return , Examples. Amend a 2013 tax return , Special rule for divorced or separated parents (or parents who live apart). Amend a 2013 tax return Passive activity, Worksheet 1. Amend a 2013 tax return Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. Amend a 2013 tax return Prisoner, Figuring earned income. Amend a 2013 tax return Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. Amend a 2013 tax return Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. Amend a 2013 tax return Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. Amend a 2013 tax return , Earned Income Schedules: C, EIC Worksheet A. Amend a 2013 tax return , EIC Worksheet B. Amend a 2013 tax return C-EZ, EIC Worksheet A. Amend a 2013 tax return , EIC Worksheet B. Amend a 2013 tax return EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. Amend a 2013 tax return , Figuring earned income. Amend a 2013 tax return , Nontaxable combat pay. Amend a 2013 tax return , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. Amend a 2013 tax return , Schedule EIC SE, Figuring earned income. Amend a 2013 tax return , Clergy. Amend a 2013 tax return , Church employees. Amend a 2013 tax return , EIC Worksheet A. Amend a 2013 tax return , EIC Worksheet B. Amend a 2013 tax return , Net earnings from self-employment $400 or more. Amend a 2013 tax return , When to use the optional methods of figuring net earnings. Amend a 2013 tax return , When both spouses have self-employment income. Amend a 2013 tax return School, School defined. Amend a 2013 tax return Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. Amend a 2013 tax return , EIC Worksheet B. Amend a 2013 tax return Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. Amend a 2013 tax return Separated parents, special rule, Married child. Amend a 2013 tax return Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. Amend a 2013 tax return , No SSN. Amend a 2013 tax return , Getting an SSN. Amend a 2013 tax return , Married child. Amend a 2013 tax return , Exception for math or clerical errors. Amend a 2013 tax return Statutory employee, Statutory employee. Amend a 2013 tax return , Figuring earned income. Amend a 2013 tax return , EIC Worksheet A. Amend a 2013 tax return , Statutory employees. Amend a 2013 tax return Strike benefits, Strike benefits. Amend a 2013 tax return Student, Student defined. Amend a 2013 tax return T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. Amend a 2013 tax return Individual taxpayer identification number (ITIN), Other taxpayer identification number. Amend a 2013 tax return Social security number (SSN), Other taxpayer identification number. Amend a 2013 tax return Tiebreaker rules, Tiebreaker rules. Amend a 2013 tax return Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. Amend a 2013 tax return , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. Amend a 2013 tax return V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. Amend a 2013 tax return , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. Amend a 2013 tax return Worksheet 1, Worksheet 1. Amend a 2013 tax return Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. 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