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How Do I Amend A Tax Return For 2010

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How Do I Amend A Tax Return For 2010

How do i amend a tax return for 2010 Publication 51 - Main Content Table of Contents 1. How do i amend a tax return for 2010 Taxpayer Identification NumbersWhen you receive your EIN. How do i amend a tax return for 2010 Registering for SSNVS. How do i amend a tax return for 2010 2. How do i amend a tax return for 2010 Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. How do i amend a tax return for 2010 Wages and Other Compensation 4. How do i amend a tax return for 2010 Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. How do i amend a tax return for 2010 Federal Income Tax WithholdingImplementation of lock-in letter. How do i amend a tax return for 2010 Seasonal employees and employees not currently performing services. How do i amend a tax return for 2010 Termination and re-hire of employees. How do i amend a tax return for 2010 How To Figure Federal Income Tax Withholding 6. How do i amend a tax return for 2010 Required Notice to Employees About Earned Income Credit (EIC) 7. How do i amend a tax return for 2010 Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. How do i amend a tax return for 2010 Form 943 9. How do i amend a tax return for 2010 Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. How do i amend a tax return for 2010 Federal Unemployment (FUTA) Tax 11. How do i amend a tax return for 2010 Reconciling Wage Reporting Forms 13. How do i amend a tax return for 2010 Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. How do i amend a tax return for 2010 Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. How do i amend a tax return for 2010 Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. How do i amend a tax return for 2010 Employer identification number (EIN). How do i amend a tax return for 2010   An employer identification number (EIN) is a nine-digit number that the IRS issues. How do i amend a tax return for 2010 The digits are arranged as follows: 00-0000000. How do i amend a tax return for 2010 It is used to identify the tax accounts of employers and certain others who have no employees. How do i amend a tax return for 2010 Use your EIN on all of the items that you send to the IRS and SSA. How do i amend a tax return for 2010   If you do not have an EIN, you may apply for one online. How do i amend a tax return for 2010 Visit IRS. How do i amend a tax return for 2010 gov and click on the Apply for an EIN Online link under Tools. How do i amend a tax return for 2010 You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. How do i amend a tax return for 2010 Do not use a SSN in place of an EIN. How do i amend a tax return for 2010   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. How do i amend a tax return for 2010 If you took over another employer's business, do not use that employer's EIN. How do i amend a tax return for 2010   You should have only one EIN. How do i amend a tax return for 2010 If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). How do i amend a tax return for 2010 Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. How do i amend a tax return for 2010 The IRS will tell you which EIN to use. How do i amend a tax return for 2010   For more information, see Publication 1635 or Publication 583. How do i amend a tax return for 2010 When you receive your EIN. How do i amend a tax return for 2010   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). How do i amend a tax return for 2010 You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. How do i amend a tax return for 2010 Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. How do i amend a tax return for 2010 If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. How do i amend a tax return for 2010 Social security number (SSN). How do i amend a tax return for 2010   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. How do i amend a tax return for 2010 You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. How do i amend a tax return for 2010 Do not accept a social security card that says “Not valid for employment. How do i amend a tax return for 2010 ” A social security number issued with this legend does not permit employment. How do i amend a tax return for 2010 You may, but are not required to, photocopy the social security card if the employee provides it. How do i amend a tax return for 2010 If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. How do i amend a tax return for 2010 See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. How do i amend a tax return for 2010 Applying for a social security card. How do i amend a tax return for 2010   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. How do i amend a tax return for 2010 You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. How do i amend a tax return for 2010 socialsecurity. How do i amend a tax return for 2010 gov/online/ss-5. How do i amend a tax return for 2010 html. How do i amend a tax return for 2010 The employee must complete and sign Form SS-5; it cannot be filed by the employer. How do i amend a tax return for 2010 You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. How do i amend a tax return for 2010 Applying for a social security number. How do i amend a tax return for 2010   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. How do i amend a tax return for 2010 If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. How do i amend a tax return for 2010 When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. How do i amend a tax return for 2010 Furnish Copies B, C, and 2 of Form W-2c to the employee. How do i amend a tax return for 2010 Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. How do i amend a tax return for 2010 For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. How do i amend a tax return for 2010 socialsecurity. How do i amend a tax return for 2010 gov/employer. How do i amend a tax return for 2010 Advise your employee to correct the SSN on his or her original Form W-2. How do i amend a tax return for 2010 Correctly record the employee's name and SSN. How do i amend a tax return for 2010   Record the name and number of each employee as they are shown on the employee's social security card. How do i amend a tax return for 2010 If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. How do i amend a tax return for 2010 Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. How do i amend a tax return for 2010   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. How do i amend a tax return for 2010 It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. How do i amend a tax return for 2010 IRS individual taxpayer identification numbers (ITINs) for aliens. How do i amend a tax return for 2010   Do not accept an ITIN in place of an SSN for employee identification or for work. How do i amend a tax return for 2010 An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. How do i amend a tax return for 2010 S. How do i amend a tax return for 2010 employment. How do i amend a tax return for 2010 The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). How do i amend a tax return for 2010 However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). How do i amend a tax return for 2010    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. How do i amend a tax return for 2010 If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. How do i amend a tax return for 2010 Do not use an ITIN in place of an SSN on Form W-2. How do i amend a tax return for 2010 Verification of social security numbers. How do i amend a tax return for 2010   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. How do i amend a tax return for 2010 Visit www. How do i amend a tax return for 2010 socialsecurity. How do i amend a tax return for 2010 gov/employer/ssnv. How do i amend a tax return for 2010 htm for more information. How do i amend a tax return for 2010 Registering for SSNVS. How do i amend a tax return for 2010   You must register online and receive authorization from your employer to use SSNVS. How do i amend a tax return for 2010 To register, visit SSA's website at www. How do i amend a tax return for 2010 socialsecurity. How do i amend a tax return for 2010 gov/employer and click on the Business Services Online link. How do i amend a tax return for 2010 Follow the registration instructions to obtain a user identification (ID) and password. How do i amend a tax return for 2010 You will need to provide the following information about yourself and your company. How do i amend a tax return for 2010 Name. How do i amend a tax return for 2010 SSN. How do i amend a tax return for 2010 Date of birth. How do i amend a tax return for 2010 Type of employer. How do i amend a tax return for 2010 EIN. How do i amend a tax return for 2010 Company name, address, and telephone number. How do i amend a tax return for 2010 Email address. How do i amend a tax return for 2010 When you have completed the online registration process, SSA will mail a one-time activation code to your employer. How do i amend a tax return for 2010 You must enter the activation code online to use SSNVS. How do i amend a tax return for 2010 2. How do i amend a tax return for 2010 Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. How do i amend a tax return for 2010 See Publication 15-A for details on statutory employees and nonemployees. How do i amend a tax return for 2010 Employee status under common law. How do i amend a tax return for 2010   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. How do i amend a tax return for 2010 This is so even when you give the employee freedom of action. How do i amend a tax return for 2010 What matters is that you have the right to control the details of how the services are performed. How do i amend a tax return for 2010 See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. How do i amend a tax return for 2010 If an employer-employee relationship exists, it does not matter what it is called. How do i amend a tax return for 2010 The employee may be called an agent or independent contractor. How do i amend a tax return for 2010 It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. How do i amend a tax return for 2010 You are responsible for withholding and paying employment taxes for your employees. How do i amend a tax return for 2010 You are also required to file employment tax returns. How do i amend a tax return for 2010 These requirements do not apply to amounts that you pay to independent contractors. How do i amend a tax return for 2010 The rules discussed in this publication apply only to workers who are your employees. How do i amend a tax return for 2010 In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. How do i amend a tax return for 2010 For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. How do i amend a tax return for 2010 Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. How do i amend a tax return for 2010 The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. How do i amend a tax return for 2010 Crew Leaders If you are a crew leader, you are an employer of farmworkers. How do i amend a tax return for 2010 A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. How do i amend a tax return for 2010 If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. How do i amend a tax return for 2010 For FUTA tax rules, see section 10. How do i amend a tax return for 2010 Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. How do i amend a tax return for 2010 See Publication 541, Partnerships, for more details. How do i amend a tax return for 2010 The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. How do i amend a tax return for 2010 Exception—Qualified joint venture. How do i amend a tax return for 2010   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. How do i amend a tax return for 2010 A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). How do i amend a tax return for 2010   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. How do i amend a tax return for 2010 Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. How do i amend a tax return for 2010   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. How do i amend a tax return for 2010 If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. How do i amend a tax return for 2010 Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. How do i amend a tax return for 2010 However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. How do i amend a tax return for 2010    Note. How do i amend a tax return for 2010 If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. How do i amend a tax return for 2010   For more information on qualified joint ventures, visit IRS. How do i amend a tax return for 2010 gov and enter “qualified joint venture” in the search box. How do i amend a tax return for 2010 Exception—Community income. How do i amend a tax return for 2010   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. How do i amend a tax return for 2010 S. How do i amend a tax return for 2010 possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. How do i amend a tax return for 2010 You may still make an election to be taxed as a qualified joint venture instead of a partnership. How do i amend a tax return for 2010 See Exception—Qualified joint venture , earlier in this section. How do i amend a tax return for 2010 3. How do i amend a tax return for 2010 Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. How do i amend a tax return for 2010 You may also be required to withhold, deposit, and report Additional Medicare Tax. How do i amend a tax return for 2010 See section 4 for more information. How do i amend a tax return for 2010 If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. How do i amend a tax return for 2010 You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. How do i amend a tax return for 2010 FUTA tax is discussed in section 10. How do i amend a tax return for 2010 Cash wages include checks, money orders, etc. How do i amend a tax return for 2010 Do not count as cash wages the value of food, lodging, and other noncash items. How do i amend a tax return for 2010 For more information on what payments are considered taxable wages, see Publication 15 (Circular E). How do i amend a tax return for 2010 Commodity wages. How do i amend a tax return for 2010   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. How do i amend a tax return for 2010 However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. How do i amend a tax return for 2010 These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. How do i amend a tax return for 2010 Other compensation. How do i amend a tax return for 2010   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. How do i amend a tax return for 2010 Family members. How do i amend a tax return for 2010   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. How do i amend a tax return for 2010 However, certain exemptions may apply for your child, spouse, or parent. How do i amend a tax return for 2010 See the table, How Do Employment Taxes Apply to Farmwork , in section 12. How do i amend a tax return for 2010 Household employees. How do i amend a tax return for 2010   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. How do i amend a tax return for 2010   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. How do i amend a tax return for 2010 Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. How do i amend a tax return for 2010   For more information, see Publication 926, Household Employer's Tax Guide. How do i amend a tax return for 2010    Wages for household work may not be a deductible farm expense. How do i amend a tax return for 2010 See Publication 225, Farmer's Tax Guide. How do i amend a tax return for 2010 Share farmers. How do i amend a tax return for 2010   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. How do i amend a tax return for 2010 Compensation paid to H-2A visa holders. How do i amend a tax return for 2010   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 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. How do i amend a tax return for 2010 On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. How do i amend a tax return for 2010   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. How do i amend a tax return for 2010 In that case, the worker must give the employer a completed Form W-4. How do i amend a tax return for 2010 Federal income tax withheld should be reported in box 2 of Form W-2. How do i amend a tax return for 2010 These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. How do i amend a tax return for 2010 For 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. How do i amend a tax return for 2010 4. How do i amend a tax return for 2010 Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. How do i amend a tax return for 2010 You may also be required to withhold Additional Medicare Tax. How do i amend a tax return for 2010 For more information, see Additional Medicare Tax withholding , later. How do i amend a tax return for 2010 The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. How do i amend a tax return for 2010 You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). How do i amend a tax return for 2010 The $150 test applies separately to each farmworker that you employ. How do i amend a tax return for 2010 If you employ a family of workers, each member is treated separately. How do i amend a tax return for 2010 Do not count wages paid by other employers. How do i amend a tax return for 2010 The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. How do i amend a tax return for 2010 Exceptions. How do i amend a tax return for 2010   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. How do i amend a tax return for 2010   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. How do i amend a tax return for 2010 Social Security and Medicare Tax Withholding The social security tax rate is 6. How do i amend a tax return for 2010 2%, for both the employee and employer, on the first $117,000 paid to each employee. How do i amend a tax return for 2010 You must withhold at this rate from each employee and pay a matching amount. How do i amend a tax return for 2010 The Medicare tax rate is 1. How do i amend a tax return for 2010 45% each for the employee and employer on all wages. How do i amend a tax return for 2010 You must withhold at this rate from each employee and pay a matching amount. How do i amend a tax return for 2010 There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. How do i amend a tax return for 2010 Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. How do i amend a tax return for 2010 For details, see Publication 15-A. How do i amend a tax return for 2010 Additional Medicare Tax withholding. How do i amend a tax return for 2010   In addition to withholding Medicare tax at 1. How do i amend a tax return for 2010 45%, you must withhold a 0. How do i amend a tax return for 2010 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How do i amend a tax return for 2010 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. How do i amend a tax return for 2010 Additional Medicare Tax is only imposed on the employee. How do i amend a tax return for 2010 There is no employer share of Additional Medicare Tax. How do i amend a tax return for 2010 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. How do i amend a tax return for 2010   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). How do i amend a tax return for 2010 For more information on Additional Medicare Tax, visit IRS. How do i amend a tax return for 2010 gov and enter “Additional Medicare Tax” in the search box. How do i amend a tax return for 2010 Employee share paid by employer. How do i amend a tax return for 2010   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. How do i amend a tax return for 2010 If you do not withhold the taxes, however, you must still pay them. How do i amend a tax return for 2010 Any employee social security and Medicare taxes that you pay is additional income to the employee. How do i amend a tax return for 2010 Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. How do i amend a tax return for 2010 Also, do not count the additional income as wages for FUTA tax purposes. How do i amend a tax return for 2010 Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. How do i amend a tax return for 2010 See section 7 of Publication 15-A. How do i amend a tax return for 2010 Withholding social security and Medicare taxes on nonresident alien employees. How do i amend a tax return for 2010   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. How do i amend a tax return for 2010 S. How do i amend a tax return for 2010 citizen or resident alien. How do i amend a tax return for 2010 However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. How do i amend a tax return for 2010 Also see Compensation paid to H-2A visa holders in section 3. How do i amend a tax return for 2010 Religious exemption. How do i amend a tax return for 2010    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. How do i amend a tax return for 2010 This exemption is available only if both the employee and the employer are members of the sect. How do i amend a tax return for 2010   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How do i amend a tax return for 2010 5. How do i amend a tax return for 2010 Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. How do i amend a tax return for 2010 The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. How do i amend a tax return for 2010 You may use one of several methods to determine the amount of federal income tax withholding. How do i amend a tax return for 2010 They are discussed in section 13. How do i amend a tax return for 2010 Form W-4. How do i amend a tax return for 2010   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. How do i amend a tax return for 2010 Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. How do i amend a tax return for 2010 Advise your employees to use the IRS Withholding Calculator on the IRS website at www. How do i amend a tax return for 2010 irs. How do i amend a tax return for 2010 gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. How do i amend a tax return for 2010   Ask each new employee to give you a signed Form W-4 when starting work. How do i amend a tax return for 2010 Make the form effective with the first wage payment. How do i amend a tax return for 2010 If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. How do i amend a tax return for 2010 Forms in Spanish. How do i amend a tax return for 2010   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. How do i amend a tax return for 2010 For more information, see Publicación 17(SP). How do i amend a tax return for 2010 Effective date of Form W-4. How do i amend a tax return for 2010   A Form W-4 remains in effect until the employee gives you a new one. How do i amend a tax return for 2010 When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. How do i amend a tax return for 2010 Do not adjust withholding retroactively. How do i amend a tax return for 2010 If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. How do i amend a tax return for 2010 For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. How do i amend a tax return for 2010 A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. How do i amend a tax return for 2010 Completing Form W-4. How do i amend a tax return for 2010   The amount of federal income tax withholding is based on marital status and withholding allowances. How do i amend a tax return for 2010 Your employees may not base their withholding amounts on a fixed dollar amount or percentage. How do i amend a tax return for 2010 However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. How do i amend a tax return for 2010   Employees may claim fewer withholding allowances than they are entitled to claim. How do i amend a tax return for 2010 They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. How do i amend a tax return for 2010   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. How do i amend a tax return for 2010 Along with Form W-4, you may wish to order Publication 505 for use by your employees. How do i amend a tax return for 2010    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. How do i amend a tax return for 2010 If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. How do i amend a tax return for 2010 Exemption from federal income tax withholding. How do i amend a tax return for 2010   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. How do i amend a tax return for 2010 See the Form W-4 instructions for more information. How do i amend a tax return for 2010 However, the wages are still subject to social security and Medicare taxes. How do i amend a tax return for 2010   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. How do i amend a tax return for 2010 To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. How do i amend a tax return for 2010 If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. How do i amend a tax return for 2010 If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. How do i amend a tax return for 2010 Withholding income taxes on the wages of nonresident alien employees. How do i amend a tax return for 2010   In general, you must withhold federal income taxes on the wages of nonresident alien employees. How do i amend a tax return for 2010 However, see Publication 515 for exceptions to this general rule. How do i amend a tax return for 2010 Also see Compensation paid to H-2A visa workers in section 3. How do i amend a tax return for 2010 Withholding adjustment for nonresident alien employees. How do i amend a tax return for 2010   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. How do i amend a tax return for 2010 This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. How do i amend a tax return for 2010 See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). How do i amend a tax return for 2010 Nonresident alien employee's Form W-4. How do i amend a tax return for 2010   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. How do i amend a tax return for 2010   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. How do i amend a tax return for 2010    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. How do i amend a tax return for 2010 Form 8233. How do i amend a tax return for 2010   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. How do i amend a tax return for 2010 See Publication 515 for details. How do i amend a tax return for 2010 IRS review of requested Forms W-4. How do i amend a tax return for 2010   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. How do i amend a tax return for 2010 You may also be directed to send certain Forms W-4 to the IRS. How do i amend a tax return for 2010 You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. How do i amend a tax return for 2010 Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. How do i amend a tax return for 2010 The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. How do i amend a tax return for 2010 When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. How do i amend a tax return for 2010   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). How do i amend a tax return for 2010 However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). How do i amend a tax return for 2010 Initial lock-in letter. How do i amend a tax return for 2010   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. How do i amend a tax return for 2010 In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. How do i amend a tax return for 2010 You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. How do i amend a tax return for 2010 If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. How do i amend a tax return for 2010 You may follow any reasonable business practice to furnish the employee copy to the employee. How do i amend a tax return for 2010 Implementation of lock-in letter. How do i amend a tax return for 2010   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. How do i amend a tax return for 2010 You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. How do i amend a tax return for 2010 The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. How do i amend a tax return for 2010 Seasonal employees and employees not currently performing services. How do i amend a tax return for 2010   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. How do i amend a tax return for 2010 You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. How do i amend a tax return for 2010 You reasonably expect the employee to resume services within 12 months of the date of the notice. How do i amend a tax return for 2010 The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. How do i amend a tax return for 2010 Termination and re-hire of employees. How do i amend a tax return for 2010   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. How do i amend a tax return for 2010 You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. How do i amend a tax return for 2010 Modification notice. How do i amend a tax return for 2010   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. How do i amend a tax return for 2010 The modification notice may change the marital status and/or the number of withholding allowances permitted. How do i amend a tax return for 2010 You must withhold federal income tax based on the effective date specified in the modification notice. How do i amend a tax return for 2010 New Form W-4 after IRS notice. How do i amend a tax return for 2010   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. How do i amend a tax return for 2010 You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. How do i amend a tax return for 2010 If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. How do i amend a tax return for 2010   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. How do i amend a tax return for 2010 Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. How do i amend a tax return for 2010 Substitute Forms W-4. How do i amend a tax return for 2010   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. How do i amend a tax return for 2010 Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. How do i amend a tax return for 2010 gov to obtain copies of Form W-4. How do i amend a tax return for 2010   You may use a substitute version of Form W-4 to meet your business needs. How do i amend a tax return for 2010 However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. How do i amend a tax return for 2010 At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. How do i amend a tax return for 2010   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. How do i amend a tax return for 2010 However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. How do i amend a tax return for 2010 Invalid Forms W-4. How do i amend a tax return for 2010   Any unauthorized change or addition to Form W-4 makes it invalid. How do i amend a tax return for 2010 This includes taking out any language by which the employee certifies that the form is correct. How do i amend a tax return for 2010 A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. How do i amend a tax return for 2010 An employee who submits a false Form W-4 may be subject to a $500 penalty. How do i amend a tax return for 2010 You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. How do i amend a tax return for 2010   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. How do i amend a tax return for 2010 Tell the employee that it is invalid and ask for another one. How do i amend a tax return for 2010 If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. How do i amend a tax return for 2010 However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. How do i amend a tax return for 2010   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. How do i amend a tax return for 2010 R. How do i amend a tax return for 2010 B. How do i amend a tax return for 2010 455, available at www. How do i amend a tax return for 2010 irs. How do i amend a tax return for 2010 gov/irb/2007-35_IRB/ar10. How do i amend a tax return for 2010 html. How do i amend a tax return for 2010 Amounts exempt from levy on wages, salary, and other income. How do i amend a tax return for 2010   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. How do i amend a tax return for 2010 Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. How do i amend a tax return for 2010 If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. How do i amend a tax return for 2010 How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. How do i amend a tax return for 2010 Wage bracket tables. How do i amend a tax return for 2010 See section 13 for directions on how to use the tables. How do i amend a tax return for 2010 Percentage method. How do i amend a tax return for 2010 See section 13 for directions on how to use the percentage method. How do i amend a tax return for 2010 Alternative formula tables for percentage method withholding. How do i amend a tax return for 2010 See Publication 15-A. How do i amend a tax return for 2010 Wage bracket percentage method withholding tables. How do i amend a tax return for 2010 See Publication 15-A. How do i amend a tax return for 2010 Other alternative methods. How do i amend a tax return for 2010 See Publication 15-A. How do i amend a tax return for 2010 Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. How do i amend a tax return for 2010 If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. How do i amend a tax return for 2010 Supplemental wages. How do i amend a tax return for 2010   Supplemental wages are wage payments to an employee that are not regular wages. How do i amend a tax return for 2010 They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. How do i amend a tax return for 2010 Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. How do i amend a tax return for 2010   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. How do i amend a tax return for 2010   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. How do i amend a tax return for 2010 If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. How do i amend a tax return for 2010 Withhold a flat 25% (no other percentage allowed). How do i amend a tax return for 2010 If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. How do i amend a tax return for 2010 If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. How do i amend a tax return for 2010 Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. How do i amend a tax return for 2010 Subtract the tax withheld from the regular wages. How do i amend a tax return for 2010 Withhold the remaining tax from the supplemental wages. How do i amend a tax return for 2010 If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. How do i amend a tax return for 2010 If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. How do i amend a tax return for 2010 This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. How do i amend a tax return for 2010    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. How do i amend a tax return for 2010 See section 7 in Publication 15 (Circular E) for details. How do i amend a tax return for 2010   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. How do i amend a tax return for 2010 6. How do i amend a tax return for 2010 Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. How do i amend a tax return for 2010 Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. How do i amend a tax return for 2010 This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. How do i amend a tax return for 2010 You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. How do i amend a tax return for 2010 You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. How do i amend a tax return for 2010 If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. How do i amend a tax return for 2010 If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. How do i amend a tax return for 2010 If Form W-2 is not required, you must notify the employee by February 7, 2014. How do i amend a tax return for 2010 7. How do i amend a tax return for 2010 Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. How do i amend a tax return for 2010 You must use electronic funds transfer to make all federal tax deposits. How do i amend a tax return for 2010 See How To Deposit , later in this section. How do i amend a tax return for 2010 The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. How do i amend a tax return for 2010 For more information, see COBRA premium assistance credit under Introduction. How do i amend a tax return for 2010 Payment with return. How do i amend a tax return for 2010   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. How do i amend a tax return for 2010 You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. How do i amend a tax return for 2010 However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. How do i amend a tax return for 2010 You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. How do i amend a tax return for 2010 This payment may be $2,500 or more. How do i amend a tax return for 2010 Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. How do i amend a tax return for 2010 Semiweekly schedule depositors must timely deposit the amount. How do i amend a tax return for 2010 See Accuracy of Deposits Rule and How To Deposit, later in this section. How do i amend a tax return for 2010 When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. How do i amend a tax return for 2010 See Employers of Both Farm and Nonfarm Workers, later in this section. How do i amend a tax return for 2010 The rules for determining when to deposit Form 943 taxes are discussed below. How do i amend a tax return for 2010 See section 10 for the separate rules that apply to FUTA tax. How do i amend a tax return for 2010 Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. How do i amend a tax return for 2010 The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. How do i amend a tax return for 2010 The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). How do i amend a tax return for 2010 The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. How do i amend a tax return for 2010 If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. How do i amend a tax return for 2010 If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. How do i amend a tax return for 2010 Lookback period. How do i amend a tax return for 2010   The lookback period is the second calendar year preceding the current calendar year. How do i amend a tax return for 2010 For example, the lookback period for 2014 is 2012. How do i amend a tax return for 2010 Example of deposit schedule based on lookback period. How do i amend a tax return for 2010 Rose Co. How do i amend a tax return for 2010 reported taxes on Form 943 as follows. How do i amend a tax return for 2010 2012 — $48,000 2013 — $60,000 Rose Co. How do i amend a tax return for 2010 is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. How do i amend a tax return for 2010 However, for 2015, Rose Co. How do i amend a tax return for 2010 is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. How do i amend a tax return for 2010 Adjustments to lookback period taxes. How do i amend a tax return for 2010   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). How do i amend a tax return for 2010 Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. How do i amend a tax return for 2010 Example of adjustments. How do i amend a tax return for 2010 An employer originally reported total tax of $45,000 for the lookback period in 2012. How do i amend a tax return for 2010 The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. How do i amend a tax return for 2010 The total tax reported in the lookback period is still $45,000. How do i amend a tax return for 2010 The $10,000 adjustment is also not treated as part of the 2014 taxes. How do i amend a tax return for 2010 Deposit period. How do i amend a tax return for 2010   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. How do i amend a tax return for 2010 For monthly schedule depositors, the deposit period is a calendar month. How do i amend a tax return for 2010 The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. How do i amend a tax return for 2010 Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. How do i amend a tax return for 2010 You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. How do i amend a tax return for 2010 Monthly schedule example. How do i amend a tax return for 2010   Red Co. How do i amend a tax return for 2010 is a seasonal employer and a monthly schedule depositor. How do i amend a tax return for 2010 It pays wages each Friday. How do i amend a tax return for 2010 It paid wages during August 2014, but did not pay any wages during September. How do i amend a tax return for 2010 Red Co. How do i amend a tax return for 2010 must deposit the combined tax liabilities for the August paydays by September 15. How do i amend a tax return for 2010 Red Co. How do i amend a tax return for 2010 does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. How do i amend a tax return for 2010 New employers. How do i amend a tax return for 2010   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. How do i amend a tax return for 2010 Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). How do i amend a tax return for 2010 Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. How do i amend a tax return for 2010 Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. How do i amend a tax return for 2010 Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. How do i amend a tax return for 2010 Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. How do i amend a tax return for 2010 For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. How do i amend a tax return for 2010 If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. How do i amend a tax return for 2010 Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. How do i amend a tax return for 2010 Semiweekly Deposit Schedule IF the payday falls on a. How do i amend a tax return for 2010 . How do i amend a tax return for 2010 . How do i amend a tax return for 2010 THEN deposit taxes by the following. How do i amend a tax return for 2010 . How do i amend a tax return for 2010 . How do i amend a tax return for 2010 Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. How do i amend a tax return for 2010   Green, Inc. How do i amend a tax return for 2010 , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. How do i amend a tax return for 2010 Green, Inc. How do i amend a tax return for 2010 , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. How do i amend a tax return for 2010 Green, Inc. How do i amend a tax return for 2010 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). How do i amend a tax return for 2010 Semiweekly deposit period spanning two quarters. How do i amend a tax return for 2010   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. How do i amend a tax return for 2010 For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. How do i amend a tax return for 2010 Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). How do i amend a tax return for 2010 Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. How do i amend a tax return for 2010 A business day is any day other than a Saturday, Sunday, or legal holiday. How do i amend a tax return for 2010 For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). How do i amend a tax return for 2010 Semiweekly schedule depositors   will always have 3 business days to make a deposit. How do i amend a tax return for 2010 That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. How do i amend a tax return for 2010 For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). How do i amend a tax return for 2010 Legal holiday. How do i amend a tax return for 2010   The term “legal holiday” means any legal holiday in the District of Columbia. How do i amend a tax return for 2010 Legal holidays for 2014 are listed below. How do i amend a tax return for 2010 January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. How do i amend a tax return for 2010 February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. How do i amend a tax return for 2010 For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. How do i amend a tax return for 2010 For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. How do i amend a tax return for 2010 Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. How do i amend a tax return for 2010 However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. How do i amend a tax return for 2010 For example, Fir Co. How do i amend a tax return for 2010 is a semiweekly schedule depositor. How do i amend a tax return for 2010 On Monday, Fir Co. How do i amend a tax return for 2010 accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. How do i amend a tax return for 2010 On Tuesday, Fir Co. How do i amend a tax return for 2010 accumulates additional taxes of $30,000. How do i amend a tax return for 2010 Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. How do i amend a tax return for 2010 does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). How do i amend a tax return for 2010 If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. How do i amend a tax return for 2010 Example of the $100,000 next-day deposit rule. How do i amend a tax return for 2010   Elm, Inc. How do i amend a tax return for 2010 , started its business on May 1, 2014. How do i amend a tax return for 2010 Because Elm, Inc. How do i amend a tax return for 2010 , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. How do i amend a tax return for 2010 , is a monthly schedule depositor. How do i amend a tax return for 2010 On May 8, Elm, Inc. How do i amend a tax return for 2010 , paid wages for the first time and accumulated taxes of $50,000. How do i amend a tax return for 2010 On May 9 (Friday), Elm, Inc. How do i amend a tax return for 2010 , paid wages and accumulated taxes of $60,000, for a total of $110,000. How do i amend a tax return for 2010 Because Elm, Inc. How do i amend a tax return for 2010 , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. How do i amend a tax return for 2010 Elm, Inc. How do i amend a tax return for 2010 , became a semiweekly schedule depositor on May 10. How do i amend a tax return for 2010 It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. How do i amend a tax return for 2010 Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. How do i amend a tax return for 2010 However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. How do i amend a tax return for 2010 Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. How do i amend a tax return for 2010 The deposit shortfall is paid or deposited by the shortfall makeup date as described below. How do i amend a tax return for 2010 Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. How do i amend a tax return for 2010 You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. How do i amend a tax return for 2010 Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. How do i amend a tax return for 2010 For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). How do i amend a tax return for 2010 How To Deposit You must deposit employment taxes by electronic funds transfer. How do i amend a tax return for 2010 See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. How do i amend a tax return for 2010 Electronic deposit requirement. How do i amend a tax return for 2010   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). How do i amend a tax return for 2010 Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). How do i amend a tax return for 2010 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. How do i amend a tax return for 2010   EFTPS is a free service provided by the Department of Treasury. How do i amend a tax return for 2010 To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). How do i amend a tax return for 2010 You can also visit the EFTPS website at www. How do i amend a tax return for 2010 eftps. How do i amend a tax return for 2010 gov. How do i amend a tax return for 2010 Additional information about EFTPS is also available in Publication 966. How do i amend a tax return for 2010 New employers that have a federal tax obligation will be pre-enrolled in EFTPS. How do i amend a tax return for 2010 Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. How do i amend a tax return for 2010 See When you receive your EIN in section 1 for more information. How do i amend a tax return for 2010 Deposit record. How do i amend a tax return for 2010   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. How do i amend a tax return for 2010 The number can be used as a receipt or to trace the payment. How do i amend a tax return for 2010 Depositing on time. How do i amend a tax return for 2010   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. How do i amend a tax return for 2010 m. How do i amend a tax return for 2010 Eastern time the day before the date a deposit is due. How do i amend a tax return for 2010 If you use a third party to make a deposit on your behalf, they may have different cutoff times. How do i amend a tax return for 2010 Same-day payment option. How do i amend a tax return for 2010   If you fail to initiate a deposit transaction on EFTPS by 8 p. How do i amend a tax return for 2010 m. How do i amend a tax return for 2010 Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). How do i amend a tax return for 2010 To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. How do i amend a tax return for 2010 Please check with your financial institution regarding availability, deadlines, and costs. How do i amend a tax return for 2010 Your financial institution may charge you a fee for payments made this way. How do i amend a tax return for 2010 To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. How do i amend a tax return for 2010 eftps. How do i amend a tax return for 2010 gov to download the Same-Day Payment Worksheet. How do i amend a tax return for 2010 Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. How do i amend a tax return for 2010 The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. How do i amend a tax return for 2010 IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. How do i amend a tax return for 2010 For amounts not properly deposited or not deposited on time, the penalty rates are shown next. How do i amend a tax return for 2010 Penalty Charged for. How do i amend a tax return for 2010 . How do i amend a tax return for 2010 . How do i amend a tax return for 2010 2% Deposits made 1 to 5 days late. How do i amend a tax return for 2010 5% Deposits made 6 to 15 days late. How do i amend a tax return for 2010 10% Deposits made 16 or more days late. How do i amend a tax return for 2010 Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. How do i amend a tax return for 2010 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. How do i amend a tax return for 2010 See Payment with return , earlier in this section, for exceptions. How do i amend a tax return for 2010 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. How do i amend a tax return for 2010 Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. How do i amend a tax return for 2010 Order in which deposits are applied. How do i amend a tax return for 2010   Deposits generally are applied to the most recent tax liability within the year. How do i amend a tax return for 2010 If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. How do i amend a tax return for 2010 Follow the instructions on the penalty notice that you received. How do i amend a tax return for 2010 For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. How do i amend a tax return for 2010 You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. How do i amend a tax return for 2010 irs. How do i amend a tax return for 2010 gov/pub/irs-irbs/irb01-50. How do i amend a tax return for 2010 pdf. How do i amend a tax return for 2010 Example. How do i amend a tax return for 2010 Cedar, Inc. How do i amend a tax return for 2010 , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. How do i amend a tax return for 2010 It does not make the deposit on July 15. How do i amend a tax return for 2010 On August 15, Cedar, Inc. How do i amend a tax return for 2010 , deposits $2,000. How do i amend a tax return for 2010 Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. How do i amend a tax return for 2010 Accordingly, $500 of the July 15 liability remains undeposited. How do i amend a tax return for 2010 The penalty on this underdeposit will apply as explained above. How do i amend a tax return for 2010 Trust fund recovery penalty. How do i amend a tax return for 2010   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. How do i amend a tax return for 2010 The penalty is the full amount of the unpaid trust fund tax. How do i amend a tax return for 2010 This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. How do i amend a tax return for 2010   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. How do i amend a tax return for 2010   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. How do i amend a tax return for 2010 A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. How do i amend a tax return for 2010    Willfully means voluntarily, consciously, and intentionally. How do i amend a tax return for 2010 A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. How do i amend a tax return for 2010 “Average” failure-to-deposit penalty. How do i amend a tax return for 2010   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. How do i amend a tax return for 2010 IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. How do i amend a tax return for 2010 Completed Form 943, line 17, instead of Form 943-A. How do i amend a tax return for 2010 Failed to attach a properly completed Form 943-A. How do i amend a tax return for 2010 Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. How do i amend a tax return for 2010   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. How do i amend a tax return for 2010 Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. How do i amend a tax return for 2010   You can avoid the penalty by reviewing your return before filing it. How do i amend a tax return for 2010 Follow these steps before filing your Form 943. How do i amend a tax return for 2010 If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. How do i amend a tax return for 2010 If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. How do i amend a tax return for 2010 Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. How do i amend a tax return for 2010 Do not show negative amounts on Form 943, line 17, or Form 943-A. How do i amend a tax return for 2010 For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. How do i amend a tax return for 2010 Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). How do i amend a tax return for 2010 Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. How do i amend a tax return for 2010 If a deposit is due, deposi
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Understanding your CP21B Notice

We made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice.

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How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

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 shows the area(s) of your tax return that changed, e.g., Schedule A.
  • If you agree with the notice, you don't need to do anything.
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Answers to Common Questions

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If you don't owe other taxes or debts we're required to collect, such as child support, and 3 weeks have lapsed, call us at the toll-free number listed on the top right corner of your notice.

Will I receive information about the interest that I need to report on my next tax return?
If you were paid $10 or more in interest, you'll receive a Form 1099-INT from IRS by January 31st of next year. Please note, even if the interest amount paid to you is less than $10, you must report this amount on your tax return.

The notice says "We made the changes you requested to your 2006 Form 1040 to adjust your..." but I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?
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You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

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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: 26-Feb-2014

The How Do I Amend A Tax Return For 2010

How do i amend a tax return for 2010 How To Get Tax Help Table of Contents You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. How do i amend a tax return for 2010 By selecting the method that is best for you, you will have quick and easy access to tax help. How do i amend a tax return for 2010 Contacting your Taxpayer Advocate. How do i amend a tax return for 2010   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. How do i amend a tax return for 2010   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. How do i amend a tax return for 2010 While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. How do i amend a tax return for 2010   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. How do i amend a tax return for 2010 Call the IRS at 1–800–829–1040. How do i amend a tax return for 2010 Call, write, or fax the Taxpayer Advocate office in your area. How do i amend a tax return for 2010 Call 1–800–829–4059 if you are a TTY/TDD user. How do i amend a tax return for 2010   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. How do i amend a tax return for 2010 Free tax services. How do i amend a tax return for 2010   To find out what services are available, get Publication 910, Guide to Free Tax Services. How do i amend a tax return for 2010 It contains a list of free tax publications and an index of tax topics. How do i amend a tax return for 2010 It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. How do i amend a tax return for 2010 Personal computer. How do i amend a tax return for 2010 With your personal computer and modem, you can access the IRS on the Internet at www. How do i amend a tax return for 2010 irs. How do i amend a tax return for 2010 gov. How do i amend a tax return for 2010 While visiting our web site, you can: Find answers to questions you may have. How do i amend a tax return for 2010 Download forms and publications or search for forms and publications by topic or keyword. How do i amend a tax return for 2010 View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping. How do i amend a tax return for 2010 View Internal Revenue Bulletins published in the last few years. How do i amend a tax return for 2010 Search regulations and the Internal Revenue Code. How do i amend a tax return for 2010 Receive our electronic newsletters on hot tax issues and news. How do i amend a tax return for 2010 Get information on starting and operating a small business. How do i amend a tax return for 2010 You can also reach us with your computer using File Transfer Protocol at ftp. How do i amend a tax return for 2010 irs. How do i amend a tax return for 2010 gov. How do i amend a tax return for 2010 TaxFax Service. How do i amend a tax return for 2010 Using the phone attached to your fax machine, you can receive forms and instructions by calling 703–368–9694. How do i amend a tax return for 2010 Follow the directions from the prompts. How do i amend a tax return for 2010 When you order forms, enter the catalog number for the form you need. How do i amend a tax return for 2010 The items you request will be faxed to you. How do i amend a tax return for 2010 For help with transmission problems, call the FedWorld Help Desk at 703–487–4608. How do i amend a tax return for 2010 Phone. How do i amend a tax return for 2010 Many services are available by phone. How do i amend a tax return for 2010 Ordering forms, instructions, and publications. How do i amend a tax return for 2010 Call 1–800–829–3676 to order current and prior year forms, instructions, and publications. How do i amend a tax return for 2010 Asking tax questions. How do i amend a tax return for 2010 Call the IRS with your tax questions at 1–800–829–1040. How do i amend a tax return for 2010 TTY/TDD equipment. How do i amend a tax return for 2010 If you have access to TTY/TDD equipment, call 1–800–829–4059 to ask tax questions or to order forms and publications. How do i amend a tax return for 2010 TeleTax topics. How do i amend a tax return for 2010 Call 1–800–829–4477 to listen to pre-recorded messages covering various tax topics. How do i amend a tax return for 2010 Evaluating the quality of our telephone services. How do i amend a tax return for 2010 To ensure that IRS representatives give accurate, courteous, and professional answers, we evaluate the quality of our telephone services in several ways. How do i amend a tax return for 2010 A second IRS representative sometimes monitors live telephone calls. How do i amend a tax return for 2010 That person only evaluates the IRS assistor and does not keep a record of any taxpayer's name or tax identification number. How do i amend a tax return for 2010 We sometimes record telephone calls to evaluate IRS assistors objectively. How do i amend a tax return for 2010 We hold these recordings no longer than one week and use them only to measure the quality of assistance. How do i amend a tax return for 2010 We value our customers' opinions. How do i amend a tax return for 2010 Throughout this year, we will be surveying our customers for their opinions on our service. How do i amend a tax return for 2010 Walk-in. How do i amend a tax return for 2010 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How do i amend a tax return for 2010 Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. How do i amend a tax return for 2010 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How do i amend a tax return for 2010 Mail. How do i amend a tax return for 2010 You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. How do i amend a tax return for 2010 Find the address that applies to your part of the country. How do i amend a tax return for 2010 Western part of U. How do i amend a tax return for 2010 S. How do i amend a tax return for 2010 : Western Area Distribution Center Rancho Cordova, CA 95743–0001 Central part of U. How do i amend a tax return for 2010 S. How do i amend a tax return for 2010 : Central Area Distribution Center P. How do i amend a tax return for 2010 O. How do i amend a tax return for 2010 Box 8903 Bloomington, IL 61702–8903 Eastern part of U. How do i amend a tax return for 2010 S. How do i amend a tax return for 2010 and foreign addresses: Eastern Area Distribution Center P. How do i amend a tax return for 2010 O. How do i amend a tax return for 2010 Box 85074 Richmond, VA 23261–5074 CD-ROM. How do i amend a tax return for 2010 You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: Current tax forms, instructions, and publications. How do i amend a tax return for 2010 Prior-year tax forms and instructions. How do i amend a tax return for 2010 Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. How do i amend a tax return for 2010 Internal Revenue Bulletins. How do i amend a tax return for 2010 The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the Internet at www. How do i amend a tax return for 2010 irs. How do i amend a tax return for 2010 gov. How do i amend a tax return for 2010 The first release is available in mid-December and the final release is available in late January. How do i amend a tax return for 2010 IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. How do i amend a tax return for 2010 It is available in mid-February. How do i amend a tax return for 2010 You can get a free copy by calling 1–800–829–3676 or visiting the IRS web site at www. How do i amend a tax return for 2010 irs. How do i amend a tax return for 2010 gov. How do i amend a tax return for 2010 Prev  Up  Next   Home   More Online Publications