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Amended Tax Forms

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Amended Tax Forms

Amended tax forms 13. Amended tax forms   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. Amended tax forms A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). Amended tax forms However, no deposit is required for the situations listed below; the taxes are payable with Form 720. Amended tax forms The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. Amended tax forms The gas guzzler tax is being paid on a one-time filing. Amended tax forms The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. Amended tax forms How To Make Deposits Electronic deposit requirement. Amended tax forms   You must use electronic funds transfer to make excise tax deposits. Amended tax forms Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Amended tax forms If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Amended tax forms Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amended tax forms   EFTPS is a free service provided by the Department of Treasury. Amended tax forms Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amended tax forms To get more information about EFTPS or to enroll in EFTPS, visit www. Amended tax forms eftps. Amended tax forms gov or call 1-800-555-4477. Amended tax forms Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Amended tax forms    Depositing on time. Amended tax forms For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. Amended tax forms m. Amended tax forms Eastern time). Amended tax forms You will automatically be enrolled in EFTPS when you apply for an EIN. Amended tax forms You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. Amended tax forms When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. Amended tax forms The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. Amended tax forms See Alternative method below. Amended tax forms If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. Amended tax forms Regular method. Amended tax forms   The deposit of tax for a semimonthly period is due by the 14th day following that period. Amended tax forms Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. Amended tax forms If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Amended tax forms Alternative method (IRS Nos. Amended tax forms 22, 26, 27, and 28). Amended tax forms   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. Amended tax forms Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. Amended tax forms The deposit of tax is due by the 3rd banking day after the 7th day of that period. Amended tax forms   For an example of the alternative method, see the Instructions for Form 720. Amended tax forms To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. Amended tax forms For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. Amended tax forms The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). Amended tax forms The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. Amended tax forms See Uncollected Tax Report in chapter 4. Amended tax forms The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. Amended tax forms Special rule for deposits of taxes in September. Amended tax forms   See the Instructions for Form 720 for a special rule on deposits made in September. Amended tax forms Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. Amended tax forms Generally, you do not have to make a deposit for a period in which you incurred no tax liability. Amended tax forms Net tax liability. Amended tax forms   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. Amended tax forms You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. Amended tax forms If you use this method, you must use it for all semimonthly periods in the calendar quarter. Amended tax forms Do not reduce your liability by any amounts from Form 720X. Amended tax forms Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. Amended tax forms Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. Amended tax forms 67%) of the net tax liability reported for the look-back quarter. Amended tax forms For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. Amended tax forms 23%), 10/90 (11. Amended tax forms 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. Amended tax forms Also, the total deposit for that semimonthly period must be at least 1/6 (16. Amended tax forms 67%) of the net tax liability reported for the look-back quarter. Amended tax forms Exceptions. Amended tax forms   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. Amended tax forms 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. Amended tax forms Requirements to be met. Amended tax forms   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. Amended tax forms    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. Amended tax forms Tax rate increases. Amended tax forms   You must modify the safe harbor rule if there has been an increase in the rate of tax. Amended tax forms You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. Amended tax forms To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. Amended tax forms Prev  Up  Next   Home   More Online Publications
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The IRS is taking action to protect taxpayers from identity theft and helping victims of tax-related identity theft

Over the past several years, the IRS has taken numerous steps to combat identity theft and protect taxpayers. This is a top priority for the IRS. We have taken actions to be better prepared in both fraud prevention and victim assistance, and we are continuing our efforts in these areas.

On the prevention side, this means putting in place new processes for handling tax returns, new compliance filters to detect fraud, new initiatives to partner with stakeholders and a continued commitment to investigate the criminals who perpetrate these crimes.

For victim assistance, the IRS is working to speed up case resolution, provide more training for our employees who assist victims of identity theft, and step up outreach to and education of taxpayers so they can prevent and resolve tax-related identity theft issues quickly.

The IRS has designed various new identity theft screening filters that will improve our ability to spot false returns before they are processed. Once a tax return is flagged, we will correspond with the sender before further processing the tax return to make sure we have the right taxpayer. Under an expanded pilot initiative, a group of victims with previously confirmed cases of identity theft will go through a supplementary verification process, which will give us an additional tool to help prevent further identity theft and detect fraud.

The identity theft landscape is constantly changing, as identity thieves continue to create new ways of stealing personal information and using it for their gain. The IRS is firmly committed to working with taxpayers to take care of these problems as quickly as possible.

 

 


Identity protection home page

Page Last Reviewed or Updated: 06-Dec-2013

The Amended Tax Forms

Amended tax forms 2. Amended tax forms   Employees' Pay Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tests for Deducting PayTest 1—Reasonableness Test 2—For Services Performed Kinds of PayAwards Bonuses Education Expenses Fringe Benefits Loans or Advances Property Reimbursements for Business Expenses Sick and Vacation Pay Introduction You can generally deduct the amount you pay your employees for the services they perform. Amended tax forms The pay may be in cash, property, or services. Amended tax forms It may include wages, salaries, bonuses, commissions, or other non-cash compensation such as vacation allowances and fringe benefits. Amended tax forms For information about deducting employment taxes, see chapter 5. Amended tax forms You can claim employment credits, such as the following, if you hire individuals who meet certain requirements. Amended tax forms Empowerment zone employment credit (Form 8844). Amended tax forms Indian employment credit (Form 8845). Amended tax forms Work opportunity credit (Form 5884). Amended tax forms Credit for employer differential wage payments (Form 8932). Amended tax forms Reduce your deduction for employee wages by the amount of employment credits you claim. Amended tax forms For more information about these credits, see the form on which the credit is claimed. Amended tax forms Topics - This chapter discusses: Tests for deducting pay Kinds of pay Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits See chapter 12 for information about getting publications and forms. Amended tax forms Tests for Deducting Pay To be deductible, your employees' pay must be an ordinary and necessary business expense and you must pay or incur it. Amended tax forms These and other requirements that apply to all business expenses are explained in chapter 1. Amended tax forms In addition, the pay must meet both of the following tests. Amended tax forms Test 1. Amended tax forms It must be reasonable. Amended tax forms Test 2. Amended tax forms It must be for services performed. Amended tax forms The form or method of figuring the pay does not affect its deductibility. Amended tax forms For example, bonuses and commissions based on sales or earnings, and paid under an agreement made before the services were performed, are both deductible. Amended tax forms Test 1—Reasonableness You must be able to prove that the pay is reasonable. Amended tax forms Whether the pay is reasonable depends on the circumstances that existed when you contracted for the services, not those that exist when reasonableness is questioned. Amended tax forms If the pay is excessive, the excess pay is disallowed as a deduction. Amended tax forms Factors to consider. Amended tax forms   Determine the reasonableness of pay by the facts and circumstances. Amended tax forms Generally, reasonable pay is the amount that a similar business would pay for the same or similar services. Amended tax forms   To determine if pay is reasonable, also consider the following items and any other pertinent facts. Amended tax forms The duties performed by the employee. Amended tax forms The volume of business handled. Amended tax forms The character and amount of responsibility. Amended tax forms The complexities of your business. Amended tax forms The amount of time required. Amended tax forms The cost of living in the locality. Amended tax forms The ability and achievements of the individual employee performing the service. Amended tax forms The pay compared with the gross and net income of the business, as well as with distributions to shareholders if the business is a corporation. Amended tax forms Your policy regarding pay for all your employees. Amended tax forms The history of pay for each employee. Amended tax forms Test 2—For Services Performed You must be able to prove the payment was made for services actually performed. Amended tax forms Employee-shareholder salaries. Amended tax forms   If a corporation pays an employee who is also a shareholder a salary that is unreasonably high considering the services actually performed, the excessive part of the salary may be treated as a constructive dividend to the employee-shareholder. Amended tax forms The excessive part of the salary would not be allowed as a salary deduction by the corporation. Amended tax forms For more information on corporate distributions to shareholders, see Publication 542, Corporations. Amended tax forms Kinds of Pay Some of the ways you may provide pay to your employees in addition to regular wages or salaries are discussed next. Amended tax forms For specialized and detailed information on employees' pay and the employment tax treatment of employees' pay, see Publications 15, 15-A, and 15-B. Amended tax forms Awards You can generally deduct amounts you pay to your employees as awards, whether paid in cash or property. Amended tax forms If you give property to an employee as an employee achievement award, your deduction may be limited. Amended tax forms Achievement awards. Amended tax forms   An achievement award is an item of tangible personal property that meets all the following requirements. Amended tax forms It is given to an employee for length of service or safety achievement. Amended tax forms It is awarded as part of a meaningful presentation. Amended tax forms It is awarded under conditions and circumstances that do not create a significant likelihood of disguised pay. Amended tax forms Length-of-service award. Amended tax forms    An award will qualify as a length-of-service award only if either of the following applies. Amended tax forms The employee receives the award after his or her first 5 years of employment. Amended tax forms The employee did not receive another length-of-service award (other than one of very small value) during the same year or in any of the prior 4 years. Amended tax forms Safety achievement award. Amended tax forms    An award for safety achievement will qualify as an achievement award unless one of the following applies. Amended tax forms It is given to a manager, administrator, clerical employee, or other professional employee. Amended tax forms During the tax year, more than 10% of your employees, excluding those listed in (1), have already received a safety achievement award (other than one of very small value). Amended tax forms Deduction limit. Amended tax forms   Your deduction for the cost of employee achievement awards given to any one employee during the tax year is limited to the following. Amended tax forms $400 for awards that are not qualified plan awards. Amended tax forms $1,600 for all awards, whether or not qualified plan awards. Amended tax forms   A qualified plan award is an achievement award given as part of an established written plan or program that does not favor highly compensated employees as to eligibility or benefits. Amended tax forms   A highly compensated employee is an employee who meets either of the following tests. Amended tax forms The employee was a 5% owner at any time during the year or the preceding year. Amended tax forms The employee received more than $115,000 in pay for the preceding year. Amended tax forms You can choose to ignore test (2) if the employee was not also in the top 20% of employees ranked by pay for the preceding year. Amended tax forms   An award is not a qualified plan award if the average cost of all the employee achievement awards given during the tax year (that would be qualified plan awards except for this limit) is more than $400. Amended tax forms To figure this average cost, ignore awards of nominal value. Amended tax forms Deduct achievement awards as a nonwage business expense on your return or business schedule. Amended tax forms You may not owe employment taxes on the value of some achievement awards you provide to an employee. Amended tax forms See Publication 15-B. Amended tax forms Bonuses You can generally deduct a bonus paid to an employee if you intended the bonus as additional pay for services, not as a gift, and the services were performed. Amended tax forms However, the total bonuses, salaries, and other pay must be reasonable for the services performed. Amended tax forms If the bonus is paid in property, see Property , later. Amended tax forms Gifts of nominal value. Amended tax forms    If, to promote employee goodwill, you distribute food or merchandise of nominal value to your employees at holidays, you can deduct the cost of these items as a nonwage business expense. Amended tax forms Your deduction for de minimis gifts of food or drink are not subject to the 50% deduction limit that generally applies to meals. Amended tax forms For more information on this deduction limit, see Meals and lodging , later. Amended tax forms Education Expenses If you pay or reimburse education expenses for an employee, you can deduct the payments if they are part of a qualified educational assistance program. Amended tax forms Deduct them on the “Employee benefit programs” or other appropriate line of your tax return. Amended tax forms For information on educational assistance programs, see Educational Assistance in section 2 of Publication 15-B. Amended tax forms Fringe Benefits A fringe benefit is a form of pay for the performance of services. Amended tax forms You can generally deduct the cost of fringe benefits. Amended tax forms You may be able to exclude all or part of the value of some fringe benefits from your employees' pay. Amended tax forms You also may not owe employment taxes on the value of the fringe benefits. Amended tax forms See Table 2-1, Special Rules for Various Types of Fringe Benefits, in Publication 15-B for details. Amended tax forms Your deduction for the cost of fringe benefits for activities generally considered entertainment, amusement, or recreation, or for a facility used in connection with such an activity (for example, a company aircraft) for certain officers, directors, and more-than-10% shareholders is limited. Amended tax forms Certain fringe benefits are discussed next. Amended tax forms See Publication 15-B for more details on these and other fringe benefits. Amended tax forms Meals and lodging. Amended tax forms   You can usually deduct the cost of furnishing meals and lodging to your employees. Amended tax forms Deduct the cost in whatever category the expense falls. Amended tax forms For example, if you operate a restaurant, deduct the cost of the meals you furnish to employees as part of the cost of goods sold. Amended tax forms If you operate a nursing home, motel, or rental property, deduct the cost of furnishing lodging to an employee as expenses for utilities, linen service, salaries, depreciation, etc. Amended tax forms Deduction limit on meals. Amended tax forms   You can generally deduct only 50% of the cost of furnishing meals to your employees. Amended tax forms However, you can deduct the full cost of the following meals. Amended tax forms Meals whose value you include in an employee's wages. Amended tax forms Meals that qualify as a de minimis fringe benefit as discussed in section 2 of Publication 15-B. Amended tax forms This generally includes meals you furnish to employees at your place of business if more than half of these employees are provided the meals for your convenience. Amended tax forms Meals you furnish to your employees at the work site when you operate a restaurant or catering service. Amended tax forms Meals you furnish to your employees as part of the expense of providing recreational or social activities, such as a company picnic. Amended tax forms Meals you are required by federal law to furnish to crew members of certain commercial vessels (or would be required to furnish if the vessels were operated at sea). Amended tax forms This does not include meals you furnish on vessels primarily providing luxury water transportation. Amended tax forms Meals you furnish on an oil or gas platform or drilling rig located offshore or in Alaska. Amended tax forms This includes meals you furnish at a support camp that is near and integral to an oil or gas drilling rig located in Alaska. Amended tax forms Employee benefit programs. Amended tax forms   Employee benefit programs include the following. Amended tax forms Accident and health plans. Amended tax forms Adoption assistance. Amended tax forms Cafeteria plans. Amended tax forms Dependent care assistance. Amended tax forms Education assistance. Amended tax forms Life insurance coverage. Amended tax forms Welfare benefit funds. Amended tax forms   You can generally deduct amounts you spend on employee benefit programs on the applicable line of your tax return. Amended tax forms For example, if you provide dependent care by operating a dependent care facility for your employees, deduct your costs in whatever categories they fall (utilities, salaries, etc. Amended tax forms ). Amended tax forms Life insurance coverage. Amended tax forms   You cannot deduct the cost of life insurance coverage for you, an employee, or any person with a financial interest in your business, if you are directly or indirectly the beneficiary of the policy. Amended tax forms See Regulations section 1. Amended tax forms 264-1 for more information. Amended tax forms Welfare benefit funds. Amended tax forms   A welfare benefit fund is a funded plan (or a funded arrangement having the effect of a plan) that provides welfare benefits to your employees, independent contractors, or their beneficiaries. Amended tax forms Welfare benefits are any benefits other than deferred compensation or transfers of restricted property. Amended tax forms   Your deduction for contributions to a welfare benefit fund is limited to the fund's qualified cost for the tax year. Amended tax forms If your contributions to the fund are more than its qualified cost, carry the excess over to the next tax year. Amended tax forms   Generally, the fund's “qualified cost” is the total of the following amounts, reduced by the after-tax income of the fund. Amended tax forms The cost you would have been able to deduct using the cash method of accounting if you had paid for the benefits directly. Amended tax forms The contributions added to a reserve account that are needed to fund claims incurred but not paid as of the end of the year. Amended tax forms These claims can be for supplemental unemployment benefits, severance pay, or disability, medical, or life insurance benefits. Amended tax forms   For more information, see sections 419(c) and 419A of the Internal Revenue Code and the related regulations. Amended tax forms Loans or Advances You generally can deduct as wages an advance you make to an employee for services performed if you do not expect the employee to repay the advance. Amended tax forms However, if the employee performs no services, treat the amount you advanced as a loan. Amended tax forms If the employee does not repay the loan, treat it as income to the employee. Amended tax forms Below-market interest rate loans. Amended tax forms   On certain loans you make to an employee or shareholder, you are treated as having received interest income and as having paid compensation or dividends equal to that interest. Amended tax forms See Below-Market Loans in chapter 4. Amended tax forms Property If you transfer property (including your company's stock) to an employee as payment for services, you can generally deduct it as wages. Amended tax forms The amount you can deduct is the property's fair market value on the date of the transfer less any amount the employee paid for the property. Amended tax forms You can claim the deduction only for the tax year in which your employee includes the property's value in income. Amended tax forms Your employee is deemed to have included the value in income if you report it on Form W-2, Wage and Tax Statement, in a timely manner. Amended tax forms You treat the deductible amount as received in exchange for the property, and you must recognize any gain or loss realized on the transfer, unless it is the company's stock transferred as payment for services. Amended tax forms Your gain or loss is the difference between the fair market value of the property and its adjusted basis on the date of transfer. Amended tax forms These rules also apply to property transferred to an independent contractor for services, generally reported on Form 1099-MISC, Miscellaneous Income. Amended tax forms Restricted property. Amended tax forms   If the property you transfer for services is subject to restrictions that affect its value, you generally cannot deduct it and do not report gain or loss until it is substantially vested in the recipient. Amended tax forms However, if the recipient pays for the property, you must report any gain at the time of the transfer up to the amount paid. Amended tax forms    “Substantially vested” means the property is not subject to a substantial risk of forfeiture. Amended tax forms This means that the recipient is not likely to have to give up his or her rights in the property in the future. Amended tax forms Reimbursements for Business Expenses You can generally deduct the amount you pay or reimburse employees for business expenses incurred for your business. Amended tax forms However, your deduction may be limited. Amended tax forms If you make the payment under an accountable plan, deduct it in the category of the expense paid. Amended tax forms For example, if you pay an employee for travel expenses incurred on your behalf, deduct this payment as a travel expense. Amended tax forms If you make the payment under a nonaccountable plan, deduct it as wages and include it in the employee's Form W-2. Amended tax forms See Reimbursement of Travel, Meals, and Entertainment in chapter 11 for more information about deducting reimbursements and an explanation of accountable and nonaccountable plans. Amended tax forms Sick and Vacation Pay Sick pay. Amended tax forms   You can deduct amounts you pay to your employees for sickness and injury, including lump-sum amounts, as wages. Amended tax forms However, your deduction is limited to amounts not compensated by insurance or other means. Amended tax forms Vacation pay. Amended tax forms   Vacation pay is an employee benefit. Amended tax forms It includes amounts paid for unused vacation leave. Amended tax forms You can deduct vacation pay only in the tax year in which the employee actually receives it. Amended tax forms This rule applies regardless of whether you use the cash or accrual method of accounting. Amended tax forms Prev  Up  Next   Home   More Online Publications