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Federal Amended Tax Return

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Federal Amended Tax Return

Federal amended tax return Index A Accelerated Cost Recovery System (ACRS), MACRS Depreciation (see also Modified Accelerated Cost Recovery System (MACRS)) Effective date, Depreciation Methods Accounting methods Accrual method, Accrual method. Federal amended tax return Cash method, Cash method. Federal amended tax return Change of method, Changing your accounting method. Federal amended tax return Constructive receipt of income, Cash method. Federal amended tax return , More information. Federal amended tax return Accrual method taxpayers, Accrual method. Federal amended tax return ACRS (Accelerated Cost Recovery System) Effective date, Depreciation Methods Active participation, Active participation. Federal amended tax return Activities not for profit, Duplex. Federal amended tax return Additions to property, Additions or improvements to property. Federal amended tax return (see also Improvements) Basis, Increases to basis. Federal amended tax return , Additions or improvements. Federal amended tax return MACRS recovery period, Additions or improvements to property. Federal amended tax return Adjusted basis MACRS depreciation, Adjusted Basis Adjusted gross income (AGI) Modified (see Modified adjusted gross income (MAGI)) Advance rent, Advance rent. Federal amended tax return Security deposits, Security deposits. Federal amended tax return Advertising, Types of Expenses Allocation of expenses Change of property to rental use, Payments added to capital account. Federal amended tax return How to divide expenses, Dividing Expenses Part of property rented, Renting Part of Property, How to divide expenses. Federal amended tax return Personal use of rental property, Personal use of rental property. Federal amended tax return , Personal Use of Dwelling Unit (Including Vacation Home) Alternative Depreciation System (ADS) Election of, Electing ADS MACRS, MACRS Depreciation, Table 2-2d. Federal amended tax return Alternative minimum tax (AMT) Accelerated depreciation methods, Alternative minimum tax (AMT). Federal amended tax return Amended returns, Filing an amended return. Federal amended tax return Apartments Basement apartments, Examples. Federal amended tax return Dwelling units, Dwelling unit. Federal amended tax return Appraisal fees, Settlement fees and other costs. Federal amended tax return Assessments for maintenance, Assessments for local improvements. Federal amended tax return Assessments, local (see Local assessments) Assistance (see Tax help) Assumption of mortgage, Assumption of a mortgage. Federal amended tax return Attorneys' fees, Settlement fees and other costs. Federal amended tax return , Increases to basis. Federal amended tax return Automobiles MACRS recovery periods, Property Classes Under GDS B Basis Adjusted basis, Adjusted Basis Assessments for local improvements, Assessments for local improvements. Federal amended tax return Basis other than cost, Basis Other Than Cost Cost basis, Cost Basis Decreases to, Decreases to basis. Federal amended tax return Deductions Capitalization of costs vs. Federal amended tax return , Deducting vs. Federal amended tax return capitalizing costs. Federal amended tax return Not greater than basis, Cost or Other Basis Fully Recovered Fair market value, Fair market value. Federal amended tax return Increases to, Increases to basis. Federal amended tax return MACRS depreciable basis, Basis of Depreciable Property Property changed to rental use, Basis of Property Changed to Rental Use C Capital expenditures Deductions vs. Federal amended tax return effect on basis, Deducting vs. Federal amended tax return capitalizing costs. Federal amended tax return Local benefit taxes, Local benefit taxes. Federal amended tax return Mortgages, payments to obtain, Expenses paid to obtain a mortgage. Federal amended tax return Cars MACRS recovery periods, Property Classes Under GDS Cash method taxpayers, Cash method. Federal amended tax return Casualty losses, Exception for Rental Real Estate With Active Participation Change of accounting method, Changing your accounting method. Federal amended tax return Charitable contributions Use of property, Donation of use of the property. Federal amended tax return Cleaning and maintenance, Types of Expenses Closing costs, Settlement fees and other costs. Federal amended tax return Commissions, Types of Expenses Computers MACRS recovery periods, Property Classes Under GDS Condominiums, Condominiums, Dwelling unit. Federal amended tax return Constructive receipt of income, Cash method. Federal amended tax return , More information. Federal amended tax return Cooperative housing, Cooperative apartments. Federal amended tax return , Cooperatives, Dwelling unit. Federal amended tax return Cost basis, Cost Basis Credit reports, Settlement fees and other costs. Federal amended tax return Credits Residential energy credits, Decreases to basis. Federal amended tax return D Days of personal use, What is a day of personal use? Days used for repairs and maintenance, Days used for repairs and maintenance. Federal amended tax return Deductions Capitalizing costs vs. Federal amended tax return effect on basis, Deducting vs. Federal amended tax return capitalizing costs. Federal amended tax return Depreciation (see Depreciation) Limitations on, Form 4562. Federal amended tax return Passive activity losses (see Passive activity) Depreciation, Depreciation of Rental Property, Changing your accounting method. Federal amended tax return Alternative Depreciation System (ADS) (see Modified Accelerated Cost Recovery System (MACRS)) Basis (see Basis) Change of accounting method, Changing your accounting method. Federal amended tax return Change of property to rental use, Property Changed to Rental Use Claiming correct amount of, Claiming the Correct Amount of Depreciation Declining balance method, Depreciation Methods Duration of property expected to last more than one year, What Rental Property Can Be Depreciated? Eligible property, What Rental Property Can Be Depreciated? First-year expensing, Section 179 deduction. Federal amended tax return MACRS (see Modified Accelerated Cost Recovery System (MACRS)) Methods, Depreciation Methods, Figuring Your Depreciation Deduction Ownership of property, What Rental Property Can Be Depreciated?, Property you own. Federal amended tax return Rental expense, Depreciation. Federal amended tax return Rented property, Rented property. Federal amended tax return Section 179 deduction, Section 179 deduction. Federal amended tax return Special depreciation allowances, Claiming the Special Depreciation Allowance Straight line method, Depreciation Methods Useful life, What Rental Property Can Be Depreciated?, Property having a determinable useful life. Federal amended tax return Vacant rental property, Vacant rental property. Federal amended tax return Discount, bonds and notes issued at (see Original issue discount (OID)) Dividing of expenses (see Allocation of expenses) Dwelling units Definition, Dwelling unit. Federal amended tax return Fair rental price, Fair rental price. Federal amended tax return Personal use of, Personal Use of Dwelling Unit (Including Vacation Home), What is a day of personal use? E Easements, Decreases to basis. Federal amended tax return Equipment rental expense, Rental of equipment. Federal amended tax return F Fair market value (FMV), Fair market value. Federal amended tax return Fair rental price, Dividing Expenses, Fair rental price. Federal amended tax return Fees Loan origination fees, Points, Settlement fees and other costs. Federal amended tax return Points (see Points) Settlement fees and other costs, Settlement fees and other costs. Federal amended tax return Tax return preparation fees, Legal and other professional fees. Federal amended tax return First-year expensing, Section 179 deduction. Federal amended tax return Form 1040 Not rented for profit income, Where to report. Federal amended tax return Part of property rented, Renting Part of Property Rental income and expenses, Reporting Rental Income, Expenses, and Losses Schedule E, Schedule E (Form 1040) Form 1098 Mortgage interest, Form 1098, Mortgage Interest Statement. Federal amended tax return Form 4684 Casualties and thefts, How to report. Federal amended tax return Form 4797 Sales of business property, How to report. Federal amended tax return Form 8582 Passive activity losses, Form 8582. Federal amended tax return , Form 8582 not required. Federal amended tax return Free tax services, Free help with your tax return. Federal amended tax return G Gains and losses At-risk rules, At-Risk Rules Casualty and theft losses, Exception for Rental Real Estate With Active Participation Limits on rental losses, Form 4562. Federal amended tax return Passive activity losses, Passive Activity Limits Rental real estate activities, Exception for Rental Real Estate With Active Participation Sale of rental property, Sale or exchange of rental property. Federal amended tax return , How to report. Federal amended tax return General depreciation system (GDS) (see Modified Accelerated Cost Recovery System (MACRS)) H Help (see Tax help) Home Main home, Main home. Federal amended tax return Use as rental property (see Use of home) I Improvements, Table 1-1. Federal amended tax return Examples of Improvements (see also Repairs) Assessments for local improvements, Assessments for local improvements. Federal amended tax return Basis, Increases to basis. Federal amended tax return , Additions or improvements. Federal amended tax return Depreciation of rented property, Rented property. Federal amended tax return MACRS recovery period, Additions or improvements to property. Federal amended tax return Insurance, Types of Expenses Casualty or theft loss payments, Decreases to basis. Federal amended tax return Change of property to rental use, Property Changed to Rental Use Fire insurance premiums, cost basis, Settlement fees and other costs. Federal amended tax return Part of property rented, Renting Part of Property Premiums paid in advance, Insurance premiums paid in advance. Federal amended tax return Title insurance, cost basis, Settlement fees and other costs. Federal amended tax return Interest payments, Interest expense. Federal amended tax return (see also Mortgages) Loan origination fees, Points Rental expenses, Types of Expenses L Land Cost basis, Separating cost of land and buildings. Federal amended tax return Depreciation, Land. Federal amended tax return Leases Cancellation payments, Canceling a lease. Federal amended tax return Equipment leasing, Rental of equipment. Federal amended tax return Limits Passive activity losses and credits, Passive Activity Limits Rental losses, Limits on Rental Losses Loans Assumption fees, Settlement fees and other costs. Federal amended tax return Charges connected with getting or refinancing, cost basis, Settlement fees and other costs. Federal amended tax return Low or no interest, Loans with low or no interest. Federal amended tax return Origination fees, Points Local assessments, Assessments for local improvements. Federal amended tax return Losses (see Gains and losses) M Missing children, photographs of, Reminders Modified Accelerated Cost Recovery System (MACRS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Additions or improvements to property, Additions or improvements to property. Federal amended tax return Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Basis other than cost, Basis Other Than Cost Conventions, Conventions Cost basis, Cost Basis Depreciable basis, Basis of Depreciable Property Effective date, Depreciation Methods Excluded property, Excluded Property General Depreciation System (GDS), MACRS Depreciation, Property Classes Under GDS, Figuring Your Depreciation Deduction Nonresidential rental property, Property Classes Under GDS Property used in rental activities (Table 2-1), Table 2-1. Federal amended tax return MACRS Recovery Periods for Property Used in Rental Activities Recovery periods, Table 2-1. Federal amended tax return MACRS Recovery Periods for Property Used in Rental Activities, 5-, 7-, or 15-year property. Federal amended tax return Residential rental property, Property Classes Under GDS, Residential rental property. Federal amended tax return Special depreciation allowances, Claiming the Special Depreciation Allowance Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Federal amended tax return Mortgages, Expenses paid to obtain a mortgage. Federal amended tax return Assumption of, cost basis, Assumption of a mortgage. Federal amended tax return Change of property to rental use, Property Changed to Rental Use End of, OID, Loan or mortgage ends. Federal amended tax return Interest, Interest expense. Federal amended tax return , Property Changed to Rental Use, Renting Part of Property Mortgage insurance premiums, Settlement fees and other costs. Federal amended tax return Part of property rented, Renting Part of Property N Nonresidential real property, Property Classes Under GDS Not-for-profit activities, Duplex. Federal amended tax return O Original issue discount (OID), Points, Loan or mortgage ends. Federal amended tax return P Part interest Expenses, Part interest. Federal amended tax return Income, Part interest. Federal amended tax return Passive activity Maximum special allowance, Maximum special allowance. Federal amended tax return Personal property Rental income from, Property or services. Federal amended tax return Personal use of rental property, Payments added to capital account. Federal amended tax return , Personal Use of Dwelling Unit (Including Vacation Home) (see also Property changed to rental use) Placed-in-service date, Placed in Service Points, Types of Expenses, Points, Settlement fees and other costs. Federal amended tax return Pre-rental expenses, Pre-rental expenses. Federal amended tax return Principal residence (see Home) Profit, property not rented for, Duplex. Federal amended tax return Property changed to rental use, Payments added to capital account. Federal amended tax return Basis, Basis of Property Changed to Rental Use Publications (see Tax help) R Real estate professionals, Real estate professionals. Federal amended tax return Real estate taxes, Real estate taxes. Federal amended tax return Real property trades or businesses, Real property trades or businesses. Federal amended tax return Recordkeeping requirements Travel and transportation expenses, Local transportation expenses. Federal amended tax return , Travel expenses. Federal amended tax return Recovery periods, Property Classes Under GDS Rent, Settlement fees and other costs. Federal amended tax return Advance rent, Advance rent. Federal amended tax return Fair price, Fair rental price. Federal amended tax return Rental expenses, Rental Expenses Advertising, Types of Expenses Allocation between rental and personal uses, Dividing Expenses Change of property to rental use, Property Changed to Rental Use Cleaning and maintenance, Types of Expenses Commissions, Types of Expenses Depreciation, Depreciation. Federal amended tax return Dwelling unit used as home, Dwelling Unit Used as a Home Equipment rental, Rental of equipment. Federal amended tax return Home, property also used as, Rental of property also used as your home. Federal amended tax return Improvements, Table 1-1. Federal amended tax return Examples of Improvements Insurance, Types of Expenses, Insurance premiums paid in advance. Federal amended tax return Interest payments, Types of Expenses, Interest expense. Federal amended tax return Local transportation expenses, Types of Expenses, Local transportation expenses. Federal amended tax return Part of property rented, Renting Part of Property Points, Types of Expenses, Points Pre-rental expenses, Pre-rental expenses. Federal amended tax return Rental payments, Types of Expenses Repairs, Types of Expenses, Repairs and Improvements Sale of property, Vacant while listed for sale. Federal amended tax return Tax return preparation fees, Legal and other professional fees. Federal amended tax return Taxes, Types of Expenses Tenant, paid by, Expenses paid by tenant. Federal amended tax return Travel expenses, Types of Expenses Utilities, Types of Expenses Vacant rental property, Vacant rental property. Federal amended tax return Rental income Advance rent, Advance rent. Federal amended tax return Cancellation of lease payments, Canceling a lease. Federal amended tax return Dwelling unit used as home, Dwelling Unit Used as a Home Lease with option to buy, Lease with option to buy. Federal amended tax return Not rented for profit, Not Rented for Profit Part interest, Part interest. Federal amended tax return Property received from tenant, Property or services. Federal amended tax return Reporting, Accrual method. Federal amended tax return , Which Forms To Use Security deposit, Security deposits. Federal amended tax return Services received from tenant, Property or services. Federal amended tax return Uncollected rent, Uncollected rent. Federal amended tax return Used as home, Rental of property also used as your home. Federal amended tax return Rental losses, Exception for Rental Real Estate With Active Participation (see also Gains and losses) (see also Passive activity) Repairs, Types of Expenses, Repairs and Improvements (see also Improvements) Assessments for maintenance, Assessments for local improvements. Federal amended tax return Personal use of rental property exception for days used for repairs and maintenance, Days used for repairs and maintenance. Federal amended tax return S Sale of property Expenses, Vacant while listed for sale. Federal amended tax return Gain or loss, Sale or exchange of rental property. Federal amended tax return , How to report. Federal amended tax return Main home, Sale of main home used as rental property. Federal amended tax return Section 179 deductions, Section 179 deduction. Federal amended tax return Security deposits, Security deposits. Federal amended tax return Settlement fees, Settlement fees and other costs. Federal amended tax return Shared equity financing agreements, Shared equity financing agreement. Federal amended tax return Special depreciation allowances, Claiming the Special Depreciation Allowance Spouse Material participation, Participating spouse. Federal amended tax return Standard mileage rates, Local transportation expenses. Federal amended tax return Surveys, Settlement fees and other costs. Federal amended tax return T Tables and figures Improvements, examples of (Table 1-1), Table 1-1. Federal amended tax return Examples of Improvements MACRS optional tables (Table 2-2d), Table 2-2d. Federal amended tax return MACRS optional tables (Tables 2-2a, 2-2b, and 2-2c), Tables 2-2a, 2-2b, and 2-2c. Federal amended tax return MACRS recovery periods for property used in rental activities (Table 2-1), Table 2-1. Federal amended tax return MACRS Recovery Periods for Property Used in Rental Activities Tax credits Residential energy credits, effect on basis, Decreases to basis. Federal amended tax return Tax help, How To Get Tax Help Tax return preparation fees, Legal and other professional fees. Federal amended tax return Taxes Deduction of, Types of Expenses Local benefit taxes, Local benefit taxes. Federal amended tax return Real estate taxes, Real estate taxes. Federal amended tax return Transfer taxes, Settlement fees and other costs. Federal amended tax return Theft losses, Theft. Federal amended tax return Title insurance, Settlement fees and other costs. Federal amended tax return Transfer taxes, Settlement fees and other costs. Federal amended tax return Travel and transportation expenses Local transportation expenses, Types of Expenses, Local transportation expenses. Federal amended tax return Recordkeeping, Travel expenses. Federal amended tax return Rental expenses, Types of Expenses Standard mileage rate, Local transportation expenses. Federal amended tax return U Uncollected rent Income, Uncollected rent. Federal amended tax return Use of home Before or after renting, Days used as a main home before or after renting. Federal amended tax return Change to rental use, Property Changed to Rental Use Days of personal use, What is a day of personal use? Fair rental price, Fair rental price. Federal amended tax return Passive activity rules exception, Exception for Personal Use of Dwelling Unit Personal use as dwelling unit, Personal Use of Dwelling Unit (Including Vacation Home) Utilities, Types of Expenses, Increases to basis. Federal amended tax return V Vacant rental property, Vacant rental property. Federal amended tax return Vacation homes Dwelling unit, Dwelling unit. Federal amended tax return Fair rental price, Fair rental price. Federal amended tax return Personal use of, Personal Use of Dwelling Unit (Including Vacation Home) Valuation Fair market value, Fair market value. Federal amended tax return Prev  Up     Home   More Online Publications
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Understanding your CP71 Notice

You received this notice to remind you of the amount you owe in tax, penalty and interest.

Looking for information for CP71A Notice, CP71C Notice, or CP71D Notice?

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Tax publications you may find useful

How to get help

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You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it will explain how much money you owe on your taxes.

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Answers to Common Questions

Am I charged interest on the money I owe?
Yes, interest accrues on your unpaid balance until you pay it in full.

Do I receive a penalty if I cannot pay the full amount?
Yes, you receive a late payment penalty.

What happens if I cannot pay the full amount I owe?
You can arrange to make a payment plan with us if you cannot pay the full amount you owe.

How can I set up a payment plan?
Call the toll-free number listed on the top right corner of your notice to discuss payment options or learn more about payment arrangements.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 06-Mar-2014

The Federal Amended Tax Return

Federal amended tax return Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Federal amended tax return irs. Federal amended tax return gov/pub80. Federal amended tax return What's New Social security and Medicare tax for 2014. Federal amended tax return  The social security tax rate is 6. Federal amended tax return 2% each for the employee and employer, unchanged from 2013. Federal amended tax return The social security wage base limit is $117,000. Federal amended tax return The Medicare tax rate is 1. Federal amended tax return 45% each for the employee and employer, unchanged from 2013. Federal amended tax return There is no wage base limit for Medicare tax. Federal amended 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. Federal amended tax return Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Federal amended tax return Change of responsible party. Federal amended tax return . Federal amended 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. Federal amended tax return Form 8822-B must be filed within 60 days of the change. Federal amended 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. Federal amended tax return For a definition of “responsible party”, see the Form 8822-B instructions. Federal amended tax return Same-sex marriage. Federal amended 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. Federal amended tax return For more information, see Revenue Ruling 2013-17, 2013-38 I. Federal amended tax return R. Federal amended tax return B. Federal amended tax return 201, available at www. Federal amended tax return irs. Federal amended tax return gov/irb/2013-38_IRB/ar07. Federal amended tax return html. Federal amended 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. Federal amended tax return Notice 2013-61, 2013-44 I. Federal amended tax return R. Federal amended tax return B. Federal amended tax return 432, is available at www. Federal amended tax return irs. Federal amended tax return gov/irb/2013-44_IRB/ar10. Federal amended tax return html. Federal amended tax return Reminders Additional Medicare Tax withholding. Federal amended tax return  In addition to withholding Medicare tax at 1. Federal amended tax return 45%, you must withhold a 0. Federal amended tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal amended 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. Federal amended tax return Additional Medicare Tax is only imposed on the employee. Federal amended tax return There is no employer share of Additional Medicare Tax. Federal amended 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. Federal amended tax return For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Federal amended tax return For more information on Additional Medicare Tax, visit IRS. Federal amended tax return gov and enter “Additional Medicare Tax” in the search box. Federal amended tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Federal amended 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. Federal amended 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. Federal amended tax return For more information, visit IRS. Federal amended tax return gov and enter “work opportunity tax credit” in the search box. Federal amended tax return Outsourcing payroll duties. Federal amended 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. Federal amended tax return The employer remains responsible if the third party fails to perform any required action. Federal amended 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. Federal amended tax return gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Federal amended tax return Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Federal amended tax return  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Federal amended tax return For more information, see Announcement 2012-43, 2012-51 I. Federal amended tax return R. Federal amended tax return B. Federal amended tax return 723, available at www. Federal amended tax return irs. Federal amended tax return gov/irb/2012-51_IRB/ar15. Federal amended tax return html. Federal amended tax return CNMI government employees now subject to social security and Medicare taxes. Federal amended tax return  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Federal amended tax return COBRA premium assistance credit. Federal amended 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. Federal amended tax return See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Federal amended tax return You can get Publication 15 (Circular E) at IRS. Federal amended tax return gov. Federal amended tax return You must receive written notice from the IRS to file Form 944. Federal amended tax return  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Federal amended tax return You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Federal amended tax return For more information on requesting to file Form 944 visit IRS. Federal amended tax return gov and enter “file employment taxes annually” in the search box. Federal amended tax return Federal employers in the CNMI. Federal amended tax return  The U. Federal amended tax return S. Federal amended tax return Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Federal amended tax return Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Federal amended tax return Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Federal amended tax return For questions, contact the CNMI Division of Revenue and Taxation. Federal amended tax return Change of address. Federal amended tax return  Use Form 8822-B to notify the IRS of an address change. Federal amended tax return Do not mail Form 8822-B with your employment tax return. Federal amended tax return Federal tax deposits must be made by electronic funds transfer. Federal amended tax return  You must use electronic funds transfer to make all federal tax deposits. Federal amended tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Federal amended 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. Federal amended tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Federal amended tax return EFTPS is a free service provided by the Department of Treasury. Federal amended tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Federal amended tax return For more information on making federal tax deposits, see How To Deposit in section 8. Federal amended tax return For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Federal amended tax return eftps. Federal amended tax return gov or call 1-800-555-4477 (U. Federal amended tax return S. Federal amended tax return Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Federal amended tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Federal amended tax return Electronic filing and payment. Federal amended tax return  Using electronic options can make filing a return and paying your federal tax easier. Federal amended tax return Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Federal amended tax return You can use IRS e-file to file certain returns. Federal amended tax return If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Federal amended tax return Do not use EFW to pay taxes that are required to be deposited. Federal amended tax return Visit the IRS website at www. Federal amended tax return irs. Federal amended tax return gov/efile for more information on filing electronically. Federal amended tax return For more information on paying your taxes using EFW, visit the IRS website at www. Federal amended tax return irs. Federal amended tax return gov/e-pay. Federal amended tax return A fee may be charged to file electronically. Federal amended tax return For EFTPS, visit www. Federal amended tax return eftps. Federal amended tax return gov or call EFTPS Customer Service at 1-800-555-4477 (U. Federal amended tax return S. Federal amended tax return Virgin Islands only) or 303-967-5916 (toll call). Federal amended tax return For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Federal amended tax return socialsecurity. Federal amended tax return gov/employer. Federal amended tax return If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Federal amended tax return If a valid EIN is not provided, the return or payment will not be processed. Federal amended tax return This may result in penalties and delays in processing your return or payment. Federal amended tax return Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Federal amended tax return  Employers in American Samoa, the CNMI, Guam, and the U. Federal amended tax return S. Federal amended tax return Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Federal amended tax return Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Federal amended tax return For more information, visit Social Security Administration's SSA website at www. Federal amended tax return ssa. Federal amended tax return gov/bso/bsowelcome. Federal amended tax return htm. Federal amended tax return Credit or debit card payments. Federal amended tax return  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Federal amended tax return irs. Federal amended tax return gov/e-pay. Federal amended tax return However, do not use credit or debit cards to make federal tax deposits. Federal amended tax return Hiring new employees. Federal amended tax return  Record the number and name from each new employee's social security card. Federal amended tax return An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Federal amended tax return See section 3. Federal amended tax return Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Federal amended tax return  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Federal amended tax return For more information, see the Instructions for Schedule D (Form 941). Federal amended tax return Apply for an employer identification number (EIN) online. Federal amended tax return  You can apply for an EIN online by visiting IRS. Federal amended tax return gov and clicking on the Apply for an EIN Online link under Tools. Federal amended tax return Dishonored payments. Federal amended tax return  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Federal amended tax return The penalty is $25 or 2% of the payment, whichever is more. Federal amended tax return However, the penalty on dishonored payments of $24. Federal amended tax return 99 or less is an amount equal to the payment. Federal amended tax return For example, a dishonored payment of $18 is charged a penalty of $18. Federal amended tax return Private delivery services. Federal amended tax return  You can use certain private delivery services designated by the IRS to send tax returns or payments. Federal amended tax return The list includes only the following: DHL Express (DHL): DHL Same Day Service. Federal amended tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Federal amended tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Federal amended tax return M. Federal amended tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. Federal amended tax return For the IRS mailing address to use if you are using a private delivery service, go to IRS. Federal amended tax return gov and enter “private delivery service” in the search box. Federal amended tax return Your private delivery service can tell you how to get written proof of the mailing date. Federal amended tax return Private delivery services cannot deliver items to P. Federal amended tax return O. Federal amended tax return boxes. Federal amended tax return You must use the U. Federal amended tax return S. Federal amended tax return Postal Service to mail any item to an IRS P. Federal amended tax return O. Federal amended tax return box address. Federal amended tax return Recordkeeping. Federal amended tax return  Keep all records of employment taxes for 4 years. Federal amended tax return These should be available for IRS review. Federal amended tax return There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Federal amended tax return Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Federal amended tax return See Farm Crew Leaders in section 2. Federal amended tax return Disregarded entities and qualified subchapter S subsidiaries (QSubs). Federal amended tax return  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Federal amended 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. Federal amended tax return See Regulations sections 1. Federal amended tax return 1361-4(a)(7) and 301. Federal amended tax return 7701-2(c)(2)(iv). Federal amended tax return Photographs of missing children. Federal amended tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. Federal amended tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal amended 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. Federal amended tax return Calendar   If any date 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. Federal amended 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. Federal amended tax return However, a statewide legal holiday does not delay the due date of federal tax deposits. Federal amended tax return See Deposits on Business Days Only in section 8. Federal amended 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. Federal amended tax return S. Federal amended tax return Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Federal amended tax return See Private delivery services under Reminders. Federal amended tax return The following are important dates and responsibilities. Federal amended tax return Also see Publication 509, Tax Calendars. Federal amended tax return By January 31. Federal amended tax return   Furnish wage and tax statements to employees. Federal amended tax return Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Federal amended tax return See section 10 for more information. Federal amended tax return File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Federal amended tax return If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Federal amended tax return U. Federal amended tax return S. Federal amended tax return Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Federal amended tax return Pay or deposit (if more than $500) any balance of the tax due. Federal amended tax return If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Federal amended tax return File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Federal amended tax return If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Federal amended tax return By February 28. Federal amended tax return  File paper wage and tax statements with the Social Security Administration (SSA). Federal amended tax return File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Federal amended tax return For electronically filed returns, see By March 31 next. Federal amended tax return By March 31. Federal amended tax return  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Federal amended tax return Visit the SSA's Reporting Instructions & Information webpage at www. Federal amended tax return socialsecurity. Federal amended tax return gov/employer for more information. Federal amended tax return By April 30, July 31, October 31, and January 31. Federal amended tax return  File Form 941-SS with the IRS. Federal amended tax return If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Federal amended tax return Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Federal amended tax return Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Federal amended tax return If $500 or less, carry it over to the next quarter. Federal amended tax return See section 11 for more information. Federal amended tax return Prev  Up  Next   Home   More Online Publications