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Amending 2011 Tax Return

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Amending 2011 Tax Return

Amending 2011 tax return 18. Amending 2011 tax return   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. Amending 2011 tax return Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. Amending 2011 tax return                 Name, address, and employer identification number of seller in subsequent sale             2. Amending 2011 tax return                 Name, address, and employer identification number of the buyer in subsequent sale             3. Amending 2011 tax return         Date and location of subsequent sale             4. Amending 2011 tax return         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. Amending 2011 tax return       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. Amending 2011 tax return                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. Amending 2011 tax return                     First Taxpayer's name, address and employer identification number     2. Amending 2011 tax return                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. Amending 2011 tax return           Date and location of removal, entry, or sale       4. Amending 2011 tax return           Volume and type of taxable fuel removed, entered or sold     5. Amending 2011 tax return Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. Amending 2011 tax return           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. Amending 2011 tax return       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. Amending 2011 tax return             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. Amending 2011 tax return                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Amending 2011 tax return                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. Amending 2011 tax return )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. Amending 2011 tax return       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. Amending 2011 tax return Invoice or delivery ticket number       2. Amending 2011 tax return (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. Amending 2011 tax return Effective date       2. Amending 2011 tax return Expiration date       (period not to exceed 1 year after the effective date)       3. Amending 2011 tax return Type (or types) of gasoline blendstocks     4. Amending 2011 tax return Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. Amending 2011 tax return         Buyer will provide a new certificate to the seller if any information in this certificate changes. Amending 2011 tax return       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. Amending 2011 tax return 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. Amending 2011 tax return       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Amending 2011 tax return       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Amending 2011 tax return     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. Amending 2011 tax return       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Amending 2011 tax return             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. Amending 2011 tax return )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . Amending 2011 tax return Buyer's registration has not been revoked     or suspended. Amending 2011 tax return         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. Amending 2011 tax return                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. Amending 2011 tax return A single purchase on invoice or delivery ticket number . Amending 2011 tax return                 2. Amending 2011 tax return All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . Amending 2011 tax return If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. Amending 2011 tax return                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. Amending 2011 tax return                 Buyer will provide a new certificate to the seller if any information in this certificate changes. Amending 2011 tax return                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. Amending 2011 tax return                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Amending 2011 tax return             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. Amending 2011 tax return )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. Amending 2011 tax return       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. Amending 2011 tax return Invoice or delivery ticket number       2. Amending 2011 tax return (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. Amending 2011 tax return Effective date         2. Amending 2011 tax return Expiration date         (period not to exceed 1 year after the effective date)         3. Amending 2011 tax return Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. Amending 2011 tax return       Buyer will provide a new certificate to the seller if any information in this certificate changes. Amending 2011 tax return       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. Amending 2011 tax return       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Amending 2011 tax return     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. Amending 2011 tax return       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Amending 2011 tax return             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. Amending 2011 tax return )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). Amending 2011 tax return       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. Amending 2011 tax return Buyer's registration has not been suspended or revoked by the Internal Revenue Service. Amending 2011 tax return       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Amending 2011 tax return Invoice or delivery ticket number       2. Amending 2011 tax return Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Amending 2011 tax return Effective date       2. Amending 2011 tax return Expiration date (period not to exceed 1 year after the effective date)       3. Amending 2011 tax return Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. Amending 2011 tax return       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. Amending 2011 tax return       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. Amending 2011 tax return       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. Amending 2011 tax return     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. Amending 2011 tax return     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. Amending 2011 tax return       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. Amending 2011 tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. Amending 2011 tax return )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Amending 2011 tax return The kerosene to which this waiver relates is purchased for — (check one):       1. Amending 2011 tax return □ Use on a farm for farming purposes,       2. Amending 2011 tax return □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. Amending 2011 tax return □ Use in certain helicopter and fixed-wing air ambulance uses,       4. Amending 2011 tax return □ The exclusive use of a qualified blood collector organization,       5. Amending 2011 tax return □ The exclusive use of a nonprofit educational organization,       6. Amending 2011 tax return □ Use in an aircraft owned by an aircraft museum,       7. Amending 2011 tax return □ Use in military aircraft, or       8. Amending 2011 tax return □ Use in commercial aviation (other than foreign trade). Amending 2011 tax return     B. Amending 2011 tax return This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. Amending 2011 tax return Invoice or delivery ticket number           2. Amending 2011 tax return Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. Amending 2011 tax return Effective date           2. Amending 2011 tax return Expiration date (period not to exceed 1 year after the effective date)           3. Amending 2011 tax return Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Amending 2011 tax return       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. Amending 2011 tax return       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. Amending 2011 tax return       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. Amending 2011 tax return       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Amending 2011 tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. Amending 2011 tax return )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. Amending 2011 tax return       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. Amending 2011 tax return Invoice or delivery ticket number       2. Amending 2011 tax return Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. Amending 2011 tax return Effective date       2. Amending 2011 tax return Expiration date (period not to exceed 1 year after the effective date)       3. Amending 2011 tax return Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. Amending 2011 tax return       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Amending 2011 tax return       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. Amending 2011 tax return       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Amending 2011 tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. Amending 2011 tax return )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. Amending 2011 tax return       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. Amending 2011 tax return Invoice or delivery ticket number       2. Amending 2011 tax return Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. Amending 2011 tax return Effective date       2. Amending 2011 tax return Expiration date (period not to exceed 1 year after the effective date)       3. Amending 2011 tax return Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. Amending 2011 tax return       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. Amending 2011 tax return       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. Amending 2011 tax return       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. Amending 2011 tax return       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. Amending 2011 tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Amending 2011 tax return )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. Amending 2011 tax return             Producer's name, address, and employer identification number (EIN)   2. Amending 2011 tax return             Name, address, and EIN of person buying the biodiesel from Producer   3. Amending 2011 tax return       Date and location of sale to buyer   4. Amending 2011 tax return This certificate applies to gallons of biodiesel. Amending 2011 tax return   5. Amending 2011 tax return Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. Amending 2011 tax return             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. Amending 2011 tax return Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). Amending 2011 tax return       Producer is registered as a biodiesel producer with registration number . Amending 2011 tax return  Producer's registration has not been suspended or revoked by the Internal Revenue Service. Amending 2011 tax return       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. Amending 2011 tax return S. Amending 2011 tax return C. Amending 2011 tax return 7545). Amending 2011 tax return       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Amending 2011 tax return           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. Amending 2011 tax return )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. Amending 2011 tax return Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. Amending 2011 tax return     B. Amending 2011 tax return This certificate applies to the following (complete as applicable):       1. Amending 2011 tax return   If this is a single purchase certificate, check here □ and enter:           a. Amending 2011 tax return Invoice or delivery ticket number           b. Amending 2011 tax return Number of gallons       2. Amending 2011 tax return   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. Amending 2011 tax return Effective date           b. Amending 2011 tax return Expiration date   (period not to exceed 1 year after effective date)           c. Amending 2011 tax return Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Amending 2011 tax return     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. Amending 2011 tax return     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. Amending 2011 tax return     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Amending 2011 tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. Amending 2011 tax return )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Amending 2011 tax return The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. Amending 2011 tax return     B. Amending 2011 tax return This certificate applies to the following (complete as applicable):       1. Amending 2011 tax return   If this is a single purchase certificate, check here □ and enter:           a. Amending 2011 tax return Invoice or delivery ticket number           b. Amending 2011 tax return Number of gallons       2. Amending 2011 tax return   This is a certificate covering all purchases under a specified account or order number:           a. Amending 2011 tax return Effective date           b. Amending 2011 tax return Expiration date   (period not to exceed 1 year after effective date)           c. Amending 2011 tax return Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. Amending 2011 tax return     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. Amending 2011 tax return     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Amending 2011 tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. Amending 2011 tax return )               Name, Address, and Employer Identification Number of Credit Card Issuer. Amending 2011 tax return     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. Amending 2011 tax return Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. Amending 2011 tax return Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. Amending 2011 tax return     C. Amending 2011 tax return This certificate applies to all purchases made with the credit card identified below during the period specified:           a. Amending 2011 tax return Effective date of certificate           b. Amending 2011 tax return Expiration date of certificate   (period not to exceed 2 years after effective date)           c. Amending 2011 tax return Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. Amending 2011 tax return     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Amending 2011 tax return     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. Amending 2011 tax return     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. Amending 2011 tax return           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. Amending 2011 tax return )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. Amending 2011 tax return                   Reseller's name, address, and employer identification number (EIN)   2. Amending 2011 tax return                   Name, address, and EIN of Reseller's buyer   3. Amending 2011 tax return       Date and location of sale to buyer   4. Amending 2011 tax return Volume of biodiesel sold   5. Amending 2011 tax return Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. Amending 2011 tax return       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. Amending 2011 tax return       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. Amending 2011 tax return           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications
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Your Rights When Disputing a Credit Card Charge

Under the Fair Credit Billing Act, you have the right to dispute charges on your credit card you didn't make, are incorrect, or for goods or services you didn't receive.

  • Send a letter to the creditor within 60 days of the postmark of the bill with the with disputed charge.
  • Include your name and account number, the date and amount of the disputed charge, and a complete explanation of why you are disputing the charge.
  • To ensure it's received, send your letter by certified mail, with a return receipt requested.
  • The creditor or card issuer must acknowledge your letter in writing within 30 days of receiving it and conduct an investigation within 90 days. You do not have to pay the amount in dispute during the investigation.
  • If there was an error, the creditor must credit your account and remove any fees.
  • If the bill is correct, you must be told in writing what you owe and why. You must pay it along with any related finance charges.

If you don't agree with the creditor's decision, file an appeal with the Consumer Financial Protection Bureau (CFPB).

Complaints

To complain about a problem with your credit card company, call the number on the back of your card and or try to resolve it with the Consumer Financial Protection Bureau. If you fail to resolve the issue, ask for the name, address and phone number of its regulatory agency. See the chart of regulators to the best federal or state regulatory agency to contact.

To complain about a credit bureau, contact the CFPB; for complaints about a department store that offers credit, or other Federal Deposit Insurance Corporation (FDIC)-insured financial institution, write to the agency's Consumer Response Center. You may also file a complaint with the FTC.

The Amending 2011 Tax Return

Amending 2011 tax return Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Amending 2011 tax return irs. Amending 2011 tax return gov/pub51. Amending 2011 tax return What's New Social security and Medicare tax for 2014. Amending 2011 tax return  The social security tax rate is 6. Amending 2011 tax return 2% each for the employee and employer, unchanged from 2013. Amending 2011 tax return The social security wage base limit is $117,000. Amending 2011 tax return The Medicare tax rate is 1. Amending 2011 tax return 45% each for the employee and employer, unchanged from 2013. Amending 2011 tax return There is no wage base limit for Medicare tax. Amending 2011 tax return Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Amending 2011 tax return Withholding allowance. Amending 2011 tax return  The 2014 amount for one withholding allowance on an annual basis is $3,950. Amending 2011 tax return Change of responsible party. Amending 2011 tax return  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Amending 2011 tax return Form 8822-B must be filed within 60 days of the change. Amending 2011 tax return If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Amending 2011 tax return For a definition of "responsible party", see the Form 8822-B instructions. Amending 2011 tax return Same-sex marriage. Amending 2011 tax return  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Amending 2011 tax return For more information, see Revenue Ruling 2013-17, 2013-38 I. Amending 2011 tax return R. Amending 2011 tax return B. Amending 2011 tax return 201, available at www. Amending 2011 tax return irs. Amending 2011 tax return gov/irb/2013-38_IRB/ar07. Amending 2011 tax return html. Amending 2011 tax return Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Amending 2011 tax return Notice 2013-61, 2013-44 I. Amending 2011 tax return R. Amending 2011 tax return B. Amending 2011 tax return 432, is available at www. Amending 2011 tax return irs. Amending 2011 tax return gov/irb/2013-44_IRB/ar10. Amending 2011 tax return html. Amending 2011 tax return Reminders Additional Medicare Tax withholding. Amending 2011 tax return  In addition to withholding Medicare tax at 1. Amending 2011 tax return 45%, you must withhold a 0. Amending 2011 tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Amending 2011 tax return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Amending 2011 tax return Additional Medicare Tax is only imposed on the employee. Amending 2011 tax return There is no employer share of Additional Medicare Tax. Amending 2011 tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Amending 2011 tax return For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Amending 2011 tax return For more information on Additional Medicare Tax, visit IRS. Amending 2011 tax return gov and enter “Additional Medicare Tax” in the search box. Amending 2011 tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Amending 2011 tax return  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Amending 2011 tax return Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Amending 2011 tax return For more information, visit IRS. Amending 2011 tax return gov and enter “work opportunity tax credit” in the search box. Amending 2011 tax return Outsourcing payroll duties. Amending 2011 tax return  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Amending 2011 tax return The employer remains responsible if the third party fails to perform any required action. Amending 2011 tax return If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Amending 2011 tax return gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Amending 2011 tax return COBRA premium assistance credit. Amending 2011 tax return  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Amending 2011 tax return For more information, see COBRA premium assistance credit under Introduction. Amending 2011 tax return Compensation paid to H-2A foreign agricultural workers. Amending 2011 tax return  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Amending 2011 tax return Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Amending 2011 tax return On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Amending 2011 tax return An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Amending 2011 tax return In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Amending 2011 tax return Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Amending 2011 tax return These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Amending 2011 tax return For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Amending 2011 tax return Additional employment tax information. Amending 2011 tax return  Visit the IRS website at www. Amending 2011 tax return irs. Amending 2011 tax return gov/businesses and click on Employment Taxes under Businesses Topics. Amending 2011 tax return For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Amending 2011 tax return m. Amending 2011 tax return –7:00 p. Amending 2011 tax return m. Amending 2011 tax return local time (Alaska and Hawaii follow Pacific time). Amending 2011 tax return Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Amending 2011 tax return Disregarded entities and qualified subchapter S subsidiaries (QSubs). Amending 2011 tax return  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Amending 2011 tax return Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Amending 2011 tax return See Regulations sections 1. Amending 2011 tax return 1361-4(a)(7) and 301. Amending 2011 tax return 7701-2(c)(2)(iv). Amending 2011 tax return Differential wage payments. Amending 2011 tax return  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Amending 2011 tax return For more information, see Publication 15 (Circular E). Amending 2011 tax return Federal tax deposits must be made by electronic funds transfer. Amending 2011 tax return  You must use electronic funds transfer to make all federal tax deposits. Amending 2011 tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Amending 2011 tax return 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 electronic deposits on your behalf. Amending 2011 tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amending 2011 tax return EFTPS is a free service provided by the Department of Treasury. Amending 2011 tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amending 2011 tax return For more information on making federal tax deposits, see How To Deposit in section 7. Amending 2011 tax return To get more information about EFTPS or to enroll in EFTPS, visit www. Amending 2011 tax return eftps. Amending 2011 tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Amending 2011 tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Amending 2011 tax return Electronic filing and payment. Amending 2011 tax return  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Amending 2011 tax return Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Amending 2011 tax return Spend less time and worry on taxes and more time running your business. Amending 2011 tax return Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Amending 2011 tax return For e-file, visit the IRS website at www. Amending 2011 tax return irs. Amending 2011 tax return gov/efile for additional information. Amending 2011 tax return For EFTPS, visit www. Amending 2011 tax return eftps. Amending 2011 tax return gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Amending 2011 tax return For electronic filing of Form W-2, visit www. Amending 2011 tax return socialsecurity. Amending 2011 tax return gov/employer. Amending 2011 tax return If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Amending 2011 tax return If a valid EIN is not provided, the return or payment will not be processed. Amending 2011 tax return This may result in penalties and delays in processing your return or payment. Amending 2011 tax return Electronic funds withdrawal (EFW). Amending 2011 tax return  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Amending 2011 tax return However, do not use EFW to make federal tax deposits. Amending 2011 tax return For more information on paying your taxes using EFW, visit the IRS website at www. Amending 2011 tax return irs. Amending 2011 tax return gov/e-pay. Amending 2011 tax return A fee may be charged to file electronically. Amending 2011 tax return Credit or debit card payments. Amending 2011 tax return   Employers can pay the balance due shown on Form 943 by credit or debit card. Amending 2011 tax return Do not use a credit or debit card to make federal tax deposits. Amending 2011 tax return For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Amending 2011 tax return irs. Amending 2011 tax return gov/e-pay. Amending 2011 tax return When you hire a new employee. Amending 2011 tax return  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Amending 2011 tax return Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Amending 2011 tax return If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Amending 2011 tax return If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Amending 2011 tax return See section 1 for more information. Amending 2011 tax return Eligibility for employment. Amending 2011 tax return  You must verify that each new employee is legally eligible to work in the United States. Amending 2011 tax return This includes completing the U. Amending 2011 tax return S. Amending 2011 tax return Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Amending 2011 tax return You can get the form from USCIS offices or by calling 1-800-870-3676. Amending 2011 tax return Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Amending 2011 tax return uscis. Amending 2011 tax return gov for more information. Amending 2011 tax return New hire reporting. Amending 2011 tax return   You are required to report any new employee to a designated state new-hire registry. Amending 2011 tax return A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Amending 2011 tax return Many states accept a copy of Form W-4 with employer information added. Amending 2011 tax return Visit the Office of Child Support Enforcement's website at www. Amending 2011 tax return acf. Amending 2011 tax return hhs. Amending 2011 tax return gov/programs/cse/newhire for more information. Amending 2011 tax return Dishonored payments. Amending 2011 tax return  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Amending 2011 tax return The penalty is $25 or 2% of the payment, whichever is more. Amending 2011 tax return However, the penalty on dishonored payments of $24. Amending 2011 tax return 99 or less is an amount equal to the payment. Amending 2011 tax return For example, a dishonored payment of $18 is charged a penalty of $18. Amending 2011 tax return Forms in Spanish. Amending 2011 tax return  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Amending 2011 tax return For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Amending 2011 tax return For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Amending 2011 tax return References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Amending 2011 tax return Information returns. Amending 2011 tax return  You may be required to file information returns to report certain types of payments made during the year. Amending 2011 tax return For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Amending 2011 tax return For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Amending 2011 tax return Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Amending 2011 tax return See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Amending 2011 tax return If you file 250 or more Forms W-2, you must file them electronically. Amending 2011 tax return SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Amending 2011 tax return Information reporting customer service site. Amending 2011 tax return  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Amending 2011 tax return If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Amending 2011 tax return The call site can also be reached by email at mccirp@irs. Amending 2011 tax return gov. Amending 2011 tax return Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Amending 2011 tax return Web-based application for an employer identification number (EIN). Amending 2011 tax return  You can apply for an employer identification number (EIN) online by visiting IRS. Amending 2011 tax return gov and clicking on the Apply for an EIN Online link under Tools. Amending 2011 tax return When a crew leader furnishes workers to you. Amending 2011 tax return  Record the crew leader's name, address, and EIN. Amending 2011 tax return See sections 2 and 10. Amending 2011 tax return Change of address. Amending 2011 tax return  Use Form 8822-B to notify the IRS of an address change. Amending 2011 tax return Do not mail form 8822-B with your employment tax return. Amending 2011 tax return Ordering forms and publications. Amending 2011 tax return  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Amending 2011 tax return irs. Amending 2011 tax return gov/businesses. Amending 2011 tax return Click on the Online Ordering for Information Returns and Employer Returns. Amending 2011 tax return You can also visit www. Amending 2011 tax return irs. Amending 2011 tax return gov/formspubs to download other forms and publications. Amending 2011 tax return Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Amending 2011 tax return Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Amending 2011 tax return socialsecurity. Amending 2011 tax return gov/employer, to register for Business Services Online. Amending 2011 tax return You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Amending 2011 tax return Form W-3 will be created for you based on your Forms W-2. Amending 2011 tax return Tax Questions. Amending 2011 tax return   If you have a tax question, check the information available on IRS. Amending 2011 tax return gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Amending 2011 tax return m. Amending 2011 tax return –7:00 p. Amending 2011 tax return m. Amending 2011 tax return local time (Alaska and Hawaii follow Pacific time). Amending 2011 tax return We cannot answer tax questions sent to the address provided later for comments and suggestions. Amending 2011 tax return Recordkeeping. Amending 2011 tax return  Keep all records of employment taxes for at least 4 years. Amending 2011 tax return These should be available for IRS review. Amending 2011 tax return Your records should include the following information. Amending 2011 tax return Your employer identification number (EIN). Amending 2011 tax return Amounts and dates of all wage, annuity, and pension payments. Amending 2011 tax return Names, addresses, social security numbers, and occupations of employees and recipients. Amending 2011 tax return Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Amending 2011 tax return Dates of employment for each employee. Amending 2011 tax return Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Amending 2011 tax return Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Amending 2011 tax return Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Amending 2011 tax return Copies of returns filed and confirmation numbers. Amending 2011 tax return Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Amending 2011 tax return If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Amending 2011 tax return If the crew leader has no permanent mailing address, record his or her present address. Amending 2011 tax return Private delivery services. Amending 2011 tax return  You can use certain private delivery services designated by the IRS to send tax returns and payments. Amending 2011 tax return The list includes only the following. Amending 2011 tax return DHL Express (DHL): DHL Same Day Service. Amending 2011 tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Amending 2011 tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Amending 2011 tax return M. Amending 2011 tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. Amending 2011 tax return For the IRS mailing address to use if you are using a private delivery service, go to IRS. Amending 2011 tax return gov and enter "private delivery service" in the search box. Amending 2011 tax return Your private delivery service can tell you how to get written proof of the mailing date. Amending 2011 tax return Private delivery services cannot deliver items to P. Amending 2011 tax return O. Amending 2011 tax return boxes. Amending 2011 tax return You must use the U. Amending 2011 tax return S. Amending 2011 tax return Postal Service to mail any item to an IRS P. Amending 2011 tax return O. Amending 2011 tax return box address. Amending 2011 tax return Photographs of missing children. Amending 2011 tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. Amending 2011 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amending 2011 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amending 2011 tax return Calendar The following are important dates and responsibilities. Amending 2011 tax return See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Amending 2011 tax return Also see Publication 509, Tax Calendars. Amending 2011 tax return   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Amending 2011 tax return A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Amending 2011 tax return However, a statewide legal holiday does not delay the due date of federal tax deposits. Amending 2011 tax return See Deposits on Business Days Only in section 7. Amending 2011 tax return For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Amending 2011 tax return S. Amending 2011 tax return Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Amending 2011 tax return See Private delivery services under Reminders. Amending 2011 tax return By January 31 . Amending 2011 tax return   File Form 943. Amending 2011 tax return See section 8 for more information on Form 943. Amending 2011 tax return If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Amending 2011 tax return Furnish each employee with a completed Form W-2. Amending 2011 tax return Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Amending 2011 tax return File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Amending 2011 tax return See section 10 for more information on FUTA. Amending 2011 tax return If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Amending 2011 tax return File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Amending 2011 tax return If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Amending 2011 tax return By February 15. Amending 2011 tax return  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Amending 2011 tax return On February 16. Amending 2011 tax return  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Amending 2011 tax return Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Amending 2011 tax return If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Amending 2011 tax return See section 5 for more information. Amending 2011 tax return If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Amending 2011 tax return By February 28. Amending 2011 tax return   File paper Forms 1099 and 1096. Amending 2011 tax return File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Amending 2011 tax return S. Amending 2011 tax return Information Returns, with the IRS. Amending 2011 tax return For electronically filed returns, see By March 31 below. Amending 2011 tax return File paper Forms W-2 and W-3. Amending 2011 tax return File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Amending 2011 tax return For electronically filed returns, see By March 31 next. Amending 2011 tax return By March 31. Amending 2011 tax return   File electronic Forms W-2 and 1099. Amending 2011 tax return File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Amending 2011 tax return For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Amending 2011 tax return socialsecurity. Amending 2011 tax return gov/employer. Amending 2011 tax return For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Amending 2011 tax return By April 30, July 31, October 31, and January 31. Amending 2011 tax return   Deposit FUTA taxes. Amending 2011 tax return Deposit FUTA tax if the undeposited amount is over $500. Amending 2011 tax return Before December 1. Amending 2011 tax return  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Amending 2011 tax return Introduction This publication is for employers of agricultural workers (farmworkers). Amending 2011 tax return It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Amending 2011 tax return Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Amending 2011 tax return If you have nonfarm employees, see Publication 15 (Circular E). Amending 2011 tax return If you have employees in the U. Amending 2011 tax return S. Amending 2011 tax return Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Amending 2011 tax return Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Amending 2011 tax return Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Amending 2011 tax return Comments and suggestions. Amending 2011 tax return   We welcome your comments about this publication and your suggestions for future editions. Amending 2011 tax return   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Amending 2011 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amending 2011 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amending 2011 tax return   You can also send us comments from www. Amending 2011 tax return irs. Amending 2011 tax return gov/formspubs. Amending 2011 tax return Click on More Information and then click on Comment on Tax Forms and Publications. Amending 2011 tax return   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Amending 2011 tax return COBRA premium assistance credit. Amending 2011 tax return   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Amending 2011 tax return COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Amending 2011 tax return Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Amending 2011 tax return Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Amending 2011 tax return Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Amending 2011 tax return For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Amending 2011 tax return   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Amending 2011 tax return For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Amending 2011 tax return   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Amending 2011 tax return The assistance for the coverage can last up to 15 months. Amending 2011 tax return   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Amending 2011 tax return For more information, see Notice 2009-27, 2009-16 I. Amending 2011 tax return R. Amending 2011 tax return B. Amending 2011 tax return 838, available at www. Amending 2011 tax return irs. Amending 2011 tax return gov/irb/2009-16_irb/ar09. Amending 2011 tax return html. Amending 2011 tax return   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Amending 2011 tax return   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Amending 2011 tax return The reimbursement is made through a credit against the employer's employment tax liabilities. Amending 2011 tax return For information on how to claim the credit, see the Instructions for Form 943. Amending 2011 tax return The credit is treated as a deposit made on the first day of the return period. Amending 2011 tax return In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Amending 2011 tax return In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Amending 2011 tax return   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Amending 2011 tax return Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Amending 2011 tax return In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Amending 2011 tax return In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Amending 2011 tax return Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Amending 2011 tax return Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Amending 2011 tax return A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Amending 2011 tax return   For more information, visit IRS. Amending 2011 tax return gov and enter “COBRA” in the search box. Amending 2011 tax return 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 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications