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Amend Your Taxes

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Amend Your Taxes

Amend your taxes Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. Amend your taxes Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. Amend your taxes A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. Amend your taxes The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. Amend your taxes A corporation. Amend your taxes A fiscal year taxpayer. Amend your taxes A dealer in securities or commodities required to register as such under the laws of the United States or a state. Amend your taxes A real estate investment trust (as defined in section 856). Amend your taxes An entity registered at all times during the tax year under the Investment Company Act of 1940. Amend your taxes A common trust fund (as defined in section 584(a)). Amend your taxes A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. Amend your taxes Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). Amend your taxes A REMIC. Amend your taxes Note. Amend your taxes A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. Amend your taxes The request should be made of the nominee in the same manner as specified below for requesting information from the representative. Amend your taxes How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. Amend your taxes You can request information from the representative or issuer by telephone or mail. Amend your taxes If only an address is listed in the directory, you must request the information in writing. Amend your taxes Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. Amend your taxes The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. Amend your taxes The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. Amend your taxes If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. Amend your taxes Prev  Up  Next   Home   More Online Publications

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The Amend Your Taxes

Amend your taxes 11. Amend your taxes   Employer-Provided Educational Assistance Table of Contents Introduction Working condition fringe benefit. Amend your taxes Introduction If you receive educational assistance benefits from your employer under an educational assistance program, you can exclude up to $5,250 of those benefits each year. Amend your taxes This means your employer should not include those benefits with your wages, tips, and other compensation shown in box 1 of your Form W-2. Amend your taxes This also means that you do not have to include the benefits on your income tax return. Amend your taxes You cannot use any of the tax-free education expenses paid for by your employer as the basis for any other deduction or credit, including the American opportunity credit and lifetime learning credit. Amend your taxes Educational assistance program. Amend your taxes   To qualify as an educational assistance program, the plan must be written and must meet certain other requirements. Amend your taxes Your employer can tell you whether there is a qualified program where you work. Amend your taxes Educational assistance benefits. Amend your taxes   Tax-free educational assistance benefits include payments for tuition, fees and similar expenses, books, supplies, and equipment. Amend your taxes Education generally includes any form of instruction or training that improves or develops your capabilities. Amend your taxes The payments do not have to be for work-related courses or courses that are part of a degree program. Amend your taxes   Educational assistance benefits do not include payments for the following items. Amend your taxes Meals, lodging, or transportation. Amend your taxes Tools or supplies (other than textbooks) that you can keep after completing the course of instruction. Amend your taxes Courses involving sports, games, or hobbies unless they: Have a reasonable relationship to the business of your employer, or Are required as part of a degree program. Amend your taxes Benefits over $5,250. Amend your taxes   If your employer pays more than $5,250 in educational assistance benefits for you during the year, you must generally pay tax on the amount over $5,250. Amend your taxes Your employer should include in your wages (Form W-2, box 1) the amount that you must include in income. Amend your taxes Working condition fringe benefit. Amend your taxes    However, if the benefits over $5,250 also qualify as a working condition fringe benefit, your employer does not have to include them in your wages. Amend your taxes A working condition fringe benefit is a benefit which, had you paid for it, you could deduct as an employee business expense. Amend your taxes For more information on working condition fringe benefits, see Working Condition Benefits in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits. Amend your taxes Prev  Up  Next   Home   More Online Publications