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How Do I File An Amended Tax Return For 2011

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How Do I File An Amended Tax Return For 2011

How do i file an amended tax return for 2011 5. How do i file an amended tax return for 2011   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. How do i file an amended tax return for 2011 You may be able to reduce your federal income tax by claiming one or more of these credits. How do i file an amended tax return for 2011 Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. How do i file an amended tax return for 2011 For more information, see Publication 524, Credit for the Elderly or the Disabled. How do i file an amended tax return for 2011 You can take the credit only if you file Form 1040 or Form 1040A. How do i file an amended tax return for 2011 You cannot take the credit if you file Form 1040EZ or Form 1040NR. How do i file an amended tax return for 2011 Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. How do i file an amended tax return for 2011 You are a qualified individual. How do i file an amended tax return for 2011 Your income is not more than certain limits. How do i file an amended tax return for 2011  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. How do i file an amended tax return for 2011   Qualified Individual You are a qualified individual for this credit if you are a U. How do i file an amended tax return for 2011 S. How do i file an amended tax return for 2011 citizen or resident alien, and either of the following applies. How do i file an amended tax return for 2011 You were age 65 or older at the end of 2013. How do i file an amended tax return for 2011 You were under age 65 at the end of 2013 and all three of the following statements are true. How do i file an amended tax return for 2011 You retired on permanent and total disability (explained later). How do i file an amended tax return for 2011 You received taxable disability income for 2013. How do i file an amended tax return for 2011 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). How do i file an amended tax return for 2011 Age 65. How do i file an amended tax return for 2011 You are considered to be age 65 on the day before your 65th birthday. How do i file an amended tax return for 2011 Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. How do i file an amended tax return for 2011 Figure 5-A. How do i file an amended tax return for 2011 Are You a Qualified Individual? This image is too large to be displayed in the current screen. How do i file an amended tax return for 2011 Please click the link to view the image. How do i file an amended tax return for 2011 Figure 5-A, Are you a qualified individual? U. How do i file an amended tax return for 2011 S. How do i file an amended tax return for 2011 citizen or resident alien. How do i file an amended tax return for 2011   You must be a U. How do i file an amended tax return for 2011 S. How do i file an amended tax return for 2011 citizen or resident alien (or be treated as a resident alien) to take the credit. How do i file an amended tax return for 2011 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. How do i file an amended tax return for 2011 Exceptions. How do i file an amended tax return for 2011   You may be able to take the credit if you are a nonresident alien who is married to a U. How do i file an amended tax return for 2011 S. How do i file an amended tax return for 2011 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. How do i file an amended tax return for 2011 S. How do i file an amended tax return for 2011 resident alien. How do i file an amended tax return for 2011 If you make that choice, both you and your spouse are taxed on your worldwide income. How do i file an amended tax return for 2011   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. How do i file an amended tax return for 2011 S. How do i file an amended tax return for 2011 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. How do i file an amended tax return for 2011 S. How do i file an amended tax return for 2011 resident alien for the entire year. How do i file an amended tax return for 2011 In that case, you may be allowed to take the credit. How do i file an amended tax return for 2011   For information on these choices, see chapter 1 of Publication 519, U. How do i file an amended tax return for 2011 S. How do i file an amended tax return for 2011 Tax Guide for Aliens. How do i file an amended tax return for 2011 Married persons. How do i file an amended tax return for 2011   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. How do i file an amended tax return for 2011 However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. How do i file an amended tax return for 2011 Head of household. How do i file an amended tax return for 2011   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. How do i file an amended tax return for 2011 See Publication 524 and Publication 501. How do i file an amended tax return for 2011 Under age 65. How do i file an amended tax return for 2011   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). How do i file an amended tax return for 2011 You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. How do i file an amended tax return for 2011 You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. How do i file an amended tax return for 2011   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. How do i file an amended tax return for 2011 If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. How do i file an amended tax return for 2011 Permanent and total disability. How do i file an amended tax return for 2011   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. How do i file an amended tax return for 2011 A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. How do i file an amended tax return for 2011 See Physician's statement , later. How do i file an amended tax return for 2011 Substantial gainful activity. How do i file an amended tax return for 2011   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. How do i file an amended tax return for 2011   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. How do i file an amended tax return for 2011   Substantial gainful activity is not work you do to take care of yourself or your home. How do i file an amended tax return for 2011 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. How do i file an amended tax return for 2011 However, doing this kind of work may show that you are able to engage in substantial gainful activity. How do i file an amended tax return for 2011    Figure 5-B. How do i file an amended tax return for 2011 Income Limits IF your filing status is. How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. How do i file an amended tax return for 2011 Physician's statement. How do i file an amended tax return for 2011   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. How do i file an amended tax return for 2011   You do not have to file this statement with your tax return, but you must keep it for your records. How do i file an amended tax return for 2011 The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. How do i file an amended tax return for 2011 Veterans. How do i file an amended tax return for 2011   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. How do i file an amended tax return for 2011 VA Form 21-0172 must be signed by a person authorized by the VA to do so. How do i file an amended tax return for 2011 You can get this form from your local VA regional office. How do i file an amended tax return for 2011 Physician's statement obtained in earlier year. How do i file an amended tax return for 2011   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. How do i file an amended tax return for 2011 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. How do i file an amended tax return for 2011 If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. How do i file an amended tax return for 2011   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. How do i file an amended tax return for 2011 Disability income. How do i file an amended tax return for 2011   If you are under age 65, you must also have taxable disability income to qualify for the credit. How do i file an amended tax return for 2011   Disability income must meet the following two requirements. How do i file an amended tax return for 2011 It must be paid under your employer's accident or health plan or pension plan. How do i file an amended tax return for 2011 It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. How do i file an amended tax return for 2011 Payments that are not disability income. How do i file an amended tax return for 2011   Any payment you receive from a plan that does not provide for disability retirement is not disability income. How do i file an amended tax return for 2011 Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. How do i file an amended tax return for 2011   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. How do i file an amended tax return for 2011 Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. How do i file an amended tax return for 2011 Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. How do i file an amended tax return for 2011 Figuring the credit yourself. How do i file an amended tax return for 2011   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). How do i file an amended tax return for 2011 Next, fill out Schedule R (Form 1040A or 1040), Part III. How do i file an amended tax return for 2011 Credit figured for you. How do i file an amended tax return for 2011   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). How do i file an amended tax return for 2011 If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. How do i file an amended tax return for 2011 Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. How do i file an amended tax return for 2011 The credit can be up to 35% of your expenses. How do i file an amended tax return for 2011 To qualify, you must pay these expenses so you can work or look for work. How do i file an amended tax return for 2011 If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. How do i file an amended tax return for 2011 If the correct information is not shown, the credit may be reduced or disallowed. How do i file an amended tax return for 2011 You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. How do i file an amended tax return for 2011 For more information, see Publication 503, Child and Dependent Care Expenses. How do i file an amended tax return for 2011 Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. How do i file an amended tax return for 2011 The EIC is available to persons with or without a qualifying child. How do i file an amended tax return for 2011 Credit has no effect on certain welfare benefits. How do i file an amended tax return for 2011   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. How do i file an amended tax return for 2011 These programs include the following. How do i file an amended tax return for 2011 Medicaid and supplemental security income (SSI). How do i file an amended tax return for 2011 Supplemental Nutrition Assistance Program (food stamps). How do i file an amended tax return for 2011 Low-income housing. How do i file an amended tax return for 2011 Temporary Assistance for Needy Families (TANF). How do i file an amended tax return for 2011  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. How do i file an amended tax return for 2011 Check with your local benefit coordinator to find out if your refund will affect your benefits. How do i file an amended tax return for 2011 Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. How do i file an amended tax return for 2011 The specific rules you must meet depend on whether you have a qualifying child. How do i file an amended tax return for 2011 If you have a qualifying child, the rules in Parts A, B, and D apply to you. How do i file an amended tax return for 2011 If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. How do i file an amended tax return for 2011  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. How do i file an amended tax return for 2011 You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). How do i file an amended tax return for 2011 The sections that follow provide additional information for some of the rules. How do i file an amended tax return for 2011 Adjusted gross income (AGI). How do i file an amended tax return for 2011   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. How do i file an amended tax return for 2011 Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). How do i file an amended tax return for 2011 Table 5-1. How do i file an amended tax return for 2011 Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. How do i file an amended tax return for 2011 Second, you must meet all the rules in one of these columns, whichever applies. How do i file an amended tax return for 2011 Third, you must meet the rule in this column. How do i file an amended tax return for 2011 Part A. How do i file an amended tax return for 2011  Rules for Everyone Part B. How do i file an amended tax return for 2011  Rules If You Have a Qualifying Child Part C. How do i file an amended tax return for 2011  Rules If You Do Not Have a Qualifying Child Part D. How do i file an amended tax return for 2011  Figuring and Claiming the EIC 1. How do i file an amended tax return for 2011 Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How do i file an amended tax return for 2011 2. How do i file an amended tax return for 2011 You must have a valid social security number. How do i file an amended tax return for 2011  3. How do i file an amended tax return for 2011 Your filing status cannot be “Married filing separately. How do i file an amended tax return for 2011 ” 4. How do i file an amended tax return for 2011 You must be a U. How do i file an amended tax return for 2011 S. How do i file an amended tax return for 2011 citizen or resident alien all year. How do i file an amended tax return for 2011  5. How do i file an amended tax return for 2011 You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). How do i file an amended tax return for 2011  6. How do i file an amended tax return for 2011 Your investment income must be $3,300 or less. How do i file an amended tax return for 2011  7. How do i file an amended tax return for 2011 You must have earned income. How do i file an amended tax return for 2011 8. How do i file an amended tax return for 2011 Your child must meet the relationship, age, residency, and joint return tests. How do i file an amended tax return for 2011  9. How do i file an amended tax return for 2011 Your qualifying child cannot be used by more than one person to claim the EIC. How do i file an amended tax return for 2011  10. How do i file an amended tax return for 2011 You generally cannot be a qualifying child of another person. How do i file an amended tax return for 2011 11. How do i file an amended tax return for 2011 You must be at least age 25 but under age 65. How do i file an amended tax return for 2011  12. How do i file an amended tax return for 2011 You cannot be the dependent of another person. How do i file an amended tax return for 2011  13. How do i file an amended tax return for 2011 You generally cannot be a qualifying child of another person. How do i file an amended tax return for 2011  14. How do i file an amended tax return for 2011 You must have lived in the United States more than half of the year. How do i file an amended tax return for 2011 15. How do i file an amended tax return for 2011 Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How do i file an amended tax return for 2011 Social security number. How do i file an amended tax return for 2011   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). How do i file an amended tax return for 2011 Any qualifying child listed on Schedule EIC also must have a valid SSN. How do i file an amended tax return for 2011 (See Qualifying child , later, if you have a qualifying child. How do i file an amended tax return for 2011 )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. How do i file an amended tax return for 2011 An example of a federally funded benefit is Medicaid. How do i file an amended tax return for 2011 Investment income. How do i file an amended tax return for 2011   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. How do i file an amended tax return for 2011 If your investment income is more than $3,300, you cannot claim the credit. How do i file an amended tax return for 2011 For most people, investment income is the total of the following amounts. How do i file an amended tax return for 2011 Taxable interest (line 8a of Form 1040 or 1040A). How do i file an amended tax return for 2011 Tax-exempt interest (line 8b of Form 1040 or 1040A). How do i file an amended tax return for 2011 Dividend income (line 9a of Form 1040 or 1040A). How do i file an amended tax return for 2011 Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). How do i file an amended tax return for 2011  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. How do i file an amended tax return for 2011   For more information about investment income, see Publication 596, Earned Income Credit. How do i file an amended tax return for 2011 Earned income. How do i file an amended tax return for 2011   Under Rule 7, you must have earned income to claim the EIC. How do i file an amended tax return for 2011 Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. How do i file an amended tax return for 2011 Earned income includes all of the following types of income. How do i file an amended tax return for 2011 Wages, salaries, tips, and other taxable employee pay. How do i file an amended tax return for 2011 Employee pay is earned income only if it is taxable. How do i file an amended tax return for 2011 Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How do i file an amended tax return for 2011 But there is an exception for nontaxable combat pay, which you can choose to include in earned income. How do i file an amended tax return for 2011 Net earnings from self-employment. How do i file an amended tax return for 2011 Gross income received as a statutory employee. How do i file an amended tax return for 2011 Gross income defined. How do i file an amended tax return for 2011   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). How do i file an amended tax return for 2011 Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How do i file an amended tax return for 2011 If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. How do i file an amended tax return for 2011 Self-employed persons. How do i file an amended tax return for 2011   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. How do i file an amended tax return for 2011 If you do not, you may not get all the credit to which you are entitled. How do i file an amended tax return for 2011 Disability benefits. How do i file an amended tax return for 2011   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. How do i file an amended tax return for 2011 Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. How do i file an amended tax return for 2011 Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. How do i file an amended tax return for 2011   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. How do i file an amended tax return for 2011 It does not matter whether you have reached minimum retirement age. How do i file an amended tax return for 2011 If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. How do i file an amended tax return for 2011 Income that is not earned income. How do i file an amended tax return for 2011   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. How do i file an amended tax return for 2011 Do not include any of these items in your earned income. How do i file an amended tax return for 2011 Workfare payments. How do i file an amended tax return for 2011   Nontaxable workfare payments are not earned income for the EIC. How do i file an amended tax return for 2011 These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. How do i file an amended tax return for 2011 Qualifying child. How do i file an amended tax return for 2011   Under Rule 8, your child is a qualifying child if your child meets four tests. How do i file an amended tax return for 2011 The four tests are: Relationship, Age, Residency, and Joint return. How do i file an amended tax return for 2011   The four tests are illustrated in Figure 5-C. How do i file an amended tax return for 2011 See Publication 596 for more information about each test. How do i file an amended tax return for 2011 Figure 5-C. How do i file an amended tax return for 2011 Tests for Qualifying Child A qualifying child for the EIC is a child who is your. How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 Lived with you in the United States for more than half of 2013. How do i file an amended tax return for 2011  If the child did not live with you for the required time, see Publication 596 for more information. How do i file an amended tax return for 2011 Figuring the EIC To figure the amount of your credit, you have two choices. How do i file an amended tax return for 2011 Have the IRS figure the EIC for you. How do i file an amended tax return for 2011 If you want to do this, see IRS Will Figure the EIC for You in Publication 596. How do i file an amended tax return for 2011 Figure the EIC yourself. How do i file an amended tax return for 2011 If you want to do this, see How To Figure the EIC Yourself in Publication 596. How do i file an amended tax return for 2011 Prev  Up  Next   Home   More Online Publications
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Report Outlines Changes for IRS To Ensure Accountability, Chart a Path Forward; Immediate Actions, Next Steps Outlined

Updated 7/15/2013 to reflect that the IRS will issue monthly updates. 

IR-2013-62, June 24, 2013

WASHINGTON ― Internal Revenue Service Principal Deputy Commissioner Danny Werfel today issued a report outlining new actions and next steps to fix problems uncovered with the IRS’ review of tax-exempt applications and improve the wider processes and operations in place at the IRS.

The three-part report covers a wide range of areas Werfel and his leadership team examined during the past month. The report cites actions to hold management accountable and identifies immediate steps to help put the process for approving tax-exempt applications back on track. Werfel also outlines actions needed to protect and improve wider IRS operations, ranging from compliance areas to taxpayer service.

“It is critical that the IRS takes steps to ensure accountability, address the problems uncovered in recent weeks and improve the operations of the IRS to continue to carry out our critical mission on behalf of the public,” Werfel said. “We have made a number of changes already, more are in the works and even more will develop as we move forward.”

Importantly, the initial IRS review shows no signs of intentional wrongdoing by IRS personnel or involvement by parties outside the IRS in the activities described in the recent TIGTA  report.  However, the report notes that investigations are ongoing, and that the IRS is committed to a full fact-finding effort to provide the public answers to these and other important questions.

“The IRS is committed to correcting its mistakes, holding people accountable, and establishing control elements that will help us mitigate the risks we face,” Werfel said. “This report is a critical first step in the process of restoring trust in this critical institution. We have more work in front of us, but we believe we are on the right track to move forward.”

Werfel’s report, titled “Charting a Path Forward at the IRS: Initial Assessment and Plan of Action,” covers three primary areas:

Accountability. This covers the steps being taken to ensure accountability for the mismanagement described in last month’s Treasury Inspector General for Tax Administration (TIGTA) report:

  • The report finds that significant management and judgment failures occurred, as outlined in the TIGTA report. These contributed to the inappropriate treatment of taxpayers applying for tax- exempt status. 
  • To address this, new leadership has been installed across all five executive management levels involved in the chain of command connected to these matters. In addition, the IRS has empaneled an Accountability Review Board to provide recommendations within 60 days (and later as needed) on any additional personnel actions that should be taken.

Fixing the Problems with the Review of Applications for Tax-Exempt Status. This part covers several process improvements underway to ensure that taxpayers are treated appropriately and effectively in the review of applications for tax-exempt status:  

  • The report outlines a new voluntary process to help certain applicants gain fast-track approval to operate as a 501(c)(4) tax-exempt entity if they are being reviewed for advocacy questions and  have been in our application backlog for more than 120 days. This self-certification process allows them a streamlined path to tax-exempt status if they certify they will operate within specified limits and thresholds of political and social welfare activities. In addition, the IRS has added new technical and program staff to assist with reviewing 501(c)(4) applications.
  • The IRS also suspended the use of any “be-on-the-lookout,” or BOLO lists in the application process for tax-exempt status.

Review of IRS Operations and Risks. The report identifies a series of actions to ensure taxpayers that selection criteria across the IRS are appropriate and that taxpayers are aware of how they can seek assistance if they have concerns about the IRS. The report further outlines steps underway to ensure that critical program or operational risks within the IRS are identified early, raised to the right decision-makers and shared timely with key stakeholders:

  • The report calls for establishing an Enterprise Risk Management Program to provide a common framework for capturing, reporting and addressing risk areas across the IRS.  This will improve timeliness in bringing information to the attention of the IRS Commissioner and other IRS leaders as well as key stakeholders to help prevent future instances of inappropriate treatment or mismanagement.
  • Although there is no current evidence that selection criteria in other IRS organizations is inappropriate, the nature of the problems identified in the tax-exempt application process warrants a review of certain process controls within the IRS.  The IRS will initiate a comprehensive, agency-wide review of compliance selection criteria.  Results will be shared with the Department of the Treasury, the IRS Oversight Board, and the Chairpersons of the House Ways and Means Committee and the Senate Finance Committee.
  • The IRS will initiate additional internal and external education and outreach about the role of the National Taxpayer Advocate in assisting taxpayers in resolving problems they encounter with the IRS. 

In addition to posting the report on IRS.gov, the IRS will provide monthly updates to the progress made on the TIGTA report’s recommendations and provide other developments related to this effort.

Related Items:

  • Recommended Actions — Status of recommended actions from the Treasury Inspector General for Tax Administration (TIGTA) on IRS's Exempt Organizations (EO) Division (updated as appropriate) and other information
  • FS-2013-7, Highlights from the IRS Report
  • FS-2013-8, IRS Offers New Streamlined Option to Certain 501(c)(4) Groups Caught in Application Backlog

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Page Last Reviewed or Updated: 04-Sep-2013

The How Do I File An Amended Tax Return For 2011

How do i file an amended tax return for 2011 Internal Revenue Bulletin:  2012-14  April 2, 2012  Rev. How do i file an amended tax return for 2011 Proc. How do i file an amended tax return for 2011 2012-23 Table of Contents SECTION 1. How do i file an amended tax return for 2011 PURPOSE SECTION 2. How do i file an amended tax return for 2011 BACKGROUND SECTION 3. How do i file an amended tax return for 2011 SCOPE SECTION 4. How do i file an amended tax return for 2011 APPLICATION. How do i file an amended tax return for 2011 01 Limitations on Depreciation Deductions for Certain Automobiles. How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 02 Inclusions in Income of Lessees of Passenger Automobiles. How do i file an amended tax return for 2011 SECTION 5. How do i file an amended tax return for 2011 EFFECTIVE DATE SECTION 6. How do i file an amended tax return for 2011 DRAFTING INFORMATION SECTION 1. How do i file an amended tax return for 2011 PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2012, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2012, including a separate table of inclusion amounts for lessees of trucks and vans. How do i file an amended tax return for 2011 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. How do i file an amended tax return for 2011 SECTION 2. How do i file an amended tax return for 2011 BACKGROUND . How do i file an amended tax return for 2011 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. How do i file an amended tax return for 2011 For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. How do i file an amended tax return for 2011 The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. How do i file an amended tax return for 2011 This change reflects the higher rate of price inflation for trucks and vans since 1988. How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 02 Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. How do i file an amended tax return for 2011 L. How do i file an amended tax return for 2011 No. How do i file an amended tax return for 2011 111-312, 124 Stat. How do i file an amended tax return for 2011 3296 (Dec. How do i file an amended tax return for 2011 17, 2010) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. How do i file an amended tax return for 2011 Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). How do i file an amended tax return for 2011 Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. How do i file an amended tax return for 2011 Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv)). How do i file an amended tax return for 2011 Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. How do i file an amended tax return for 2011 This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2012 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. How do i file an amended tax return for 2011 The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. How do i file an amended tax return for 2011 Under § 1. How do i file an amended tax return for 2011 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. How do i file an amended tax return for 2011 One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. How do i file an amended tax return for 2011 Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. How do i file an amended tax return for 2011 SECTION 3. How do i file an amended tax return for 2011 SCOPE . How do i file an amended tax return for 2011 01 The limitations on depreciation deductions in section 4. How do i file an amended tax return for 2011 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2012, and continue to apply for each taxable year that the passenger automobile remains in service. How do i file an amended tax return for 2011 . How do i file an amended tax return for 2011 02 The tables in section 4. How do i file an amended tax return for 2011 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2012. How do i file an amended tax return for 2011 Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. How do i file an amended tax return for 2011 See Rev. How do i file an amended tax return for 2011 Proc. How do i file an amended tax return for 2011 2007-30, 2007-1 C. How do i file an amended tax return for 2011 B. How do i file an amended tax return for 2011 1104, for passenger automobiles first leased during calendar year 2007; Rev. How do i file an amended tax return for 2011 Proc. How do i file an amended tax return for 2011 2008-22, 2008-1 C. How do i file an amended tax return for 2011 B. How do i file an amended tax return for 2011 658, for passenger automobiles first leased during calendar year 2008; Rev. How do i file an amended tax return for 2011 Proc. How do i file an amended tax return for 2011 2009-24, 2009-17 I. How do i file an amended tax return for 2011 R. How do i file an amended tax return for 2011 B. How do i file an amended tax return for 2011 885, for passenger automobiles first leased during calendar year 2009; Rev. How do i file an amended tax return for 2011 Proc. How do i file an amended tax return for 2011 2010-18, 2010-9 I. How do i file an amended tax return for 2011 R. How do i file an amended tax return for 2011 B. How do i file an amended tax return for 2011 427, as amplified and modified by section 4. How do i file an amended tax return for 2011 03 of Rev. How do i file an amended tax return for 2011 Proc. How do i file an amended tax return for 2011 2011-21, 2011-12 I. How do i file an amended tax return for 2011 R. How do i file an amended tax return for 2011 B. How do i file an amended tax return for 2011 560, for passenger automobiles first leased during calendar year 2010; and Rev. How do i file an amended tax return for 2011 Proc. How do i file an amended tax return for 2011 2011-21, for passenger automobiles first leased during calendar year 2011. How do i file an amended tax return for 2011 SECTION 4. How do i file an amended tax return for 2011 APPLICATION . How do i file an amended tax return for 2011 01 Limitations on Depreciation Deductions for Certain Automobiles. How do i file an amended tax return for 2011 (1) Amount of the inflation adjustment. How do i file an amended tax return for 2011 (a) Passenger automobiles (other than trucks or vans). How do i file an amended tax return for 2011 Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. How do i file an amended tax return for 2011 Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. How do i file an amended tax return for 2011 The new car component of the CPI was 115. How do i file an amended tax return for 2011 2 for October 1987 and 143. How do i file an amended tax return for 2011 419 for October 2011. How do i file an amended tax return for 2011 The October 2011 index exceeded the October 1987 index by 28. How do i file an amended tax return for 2011 219. How do i file an amended tax return for 2011 Therefore, the automobile price inflation adjustment for 2012 for passenger automobiles (other than trucks and vans) is 24. How do i file an amended tax return for 2011 5 percent (28. How do i file an amended tax return for 2011 219/115. How do i file an amended tax return for 2011 2 x 100%). How do i file an amended tax return for 2011 The dollar limitations in § 280F(a) are multiplied by a factor of 0. How do i file an amended tax return for 2011 245, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2012. How do i file an amended tax return for 2011 This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2012. How do i file an amended tax return for 2011 (b) Trucks and vans. How do i file an amended tax return for 2011 To determine the dollar limitations for trucks and vans first placed in service during calendar year 2012, the Service uses the new truck component of the CPI instead of the new car component. How do i file an amended tax return for 2011 The new truck component of the CPI was 112. How do i file an amended tax return for 2011 4 for October 1987 and 146. How do i file an amended tax return for 2011 607 for October 2011. How do i file an amended tax return for 2011 The October 2011 index exceeded the October 1987 index by 34. How do i file an amended tax return for 2011 207. How do i file an amended tax return for 2011 Therefore, the automobile price inflation adjustment for 2012 for trucks and vans is 30. How do i file an amended tax return for 2011 43 percent (34. How do i file an amended tax return for 2011 207/112. How do i file an amended tax return for 2011 4 x 100%). How do i file an amended tax return for 2011 The dollar limitations in § 280F(a) are multiplied by a factor of 0. How do i file an amended tax return for 2011 3043, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. How do i file an amended tax return for 2011 This adjustment applies to all trucks and vans that are first placed in service in calendar year 2012. How do i file an amended tax return for 2011 (2) Amount of the limitation. How do i file an amended tax return for 2011 Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2012. How do i file an amended tax return for 2011 Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction applies. How do i file an amended tax return for 2011 Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction does not apply. How do i file an amended tax return for 2011 REV. How do i file an amended tax return for 2011 PROC. How do i file an amended tax return for 2011 2012-23 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. How do i file an amended tax return for 2011 PROC. How do i file an amended tax return for 2011 2012-23 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. How do i file an amended tax return for 2011 PROC. How do i file an amended tax return for 2011 2012-23 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. How do i file an amended tax return for 2011 PROC. How do i file an amended tax return for 2011 2012-23 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 . How do i file an amended tax return for 2011 02 Inclusions in Income of Lessees of Passenger Automobiles. How do i file an amended tax return for 2011 A taxpayer must follow the procedures in § 1. How do i file an amended tax return for 2011 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2012. How do i file an amended tax return for 2011 In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. How do i file an amended tax return for 2011 REV. How do i file an amended tax return for 2011 PROC. How do i file an amended tax return for 2011 2012-23 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 2 4 5 6 8 19,000 19,500 2 4 7 7 9 19,500 20,000 2 5 8 8 10 20,000 20,500 3 5 9 10 11 20,500 21,000 3 6 9 12 12 21,000 21,500 3 7 10 12 14 21,500 22,000 3 8 11 13 16 22,000 23,000 4 8 13 15 17 23,000 24,000 4 10 15 17 20 24,000 25,000 5 11 17 19 23 25,000 26,000 6 12 19 21 26 26,000 27,000 6 14 20 24 28 27,000 28,000 7 15 22 26 31 28,000 29,000 7 16 25 28 33 29,000 30,000 8 18 25 32 35 30,000 31,000 9 19 27 34 38 31,000 32,000 9 20 30 36 41 32,000 33,000 10 21 32 38 43 33,000 34,000 10 23 33 41 46 34,000 35,000 11 24 35 43 49 35,000 36,000 12 25 37 45 52 36,000 37,000 12 27 39 47 54 37,000 38,000 13 28 41 49 57 38,000 39,000 13 29 43 52 59 39,000 40,000 14 30 45 54 62 40,000 41,000 14 32 47 56 65 41,000 42,000 15 33 49 58 68 42,000 43,000 16 34 51 61 70 43,000 44,000 16 36 52 63 73 44,000 45,000 17 37 54 66 75 45,000 46,000 17 38 57 67 78 46,000 47,000 18 39 59 70 80 47,000 48,000 19 40 61 72 83 48,000 49,000 19 42 62 75 86 49,000 50,000 20 43 64 77 89 50,000 51,000 20 45 66 79 91 51,000 52,000 21 46 68 81 94 52,000 53,000 21 47 70 84 96 53,000 54,000 22 48 72 86 99 54,000 55,000 23 49 74 88 102 55,000 56,000 23 51 76 90 104 56,000 57,000 24 52 78 92 107 57,000 58,000 24 54 79 95 110 58,000 59,000 25 55 81 97 113 59,000 60,000 26 56 83 100 115 60,000 62,000 26 58 86 103 119 62,000 64,000 28 60 90 108 124 64,000 66,000 29 63 94 112 129 66,000 68,000 30 66 97 117 135 68,000 70,000 31 68 102 121 140 70,000 72,000 32 71 105 126 145 72,000 74,000 33 74 109 130 151 74,000 76,000 35 76 113 135 156 76,000 78,000 36 78 117 140 161 78,000 80,000 37 81 120 145 166 80,000 85,000 39 86 127 152 176 85,000 90,000 42 92 137 163 189 90,000 95,000 45 98 147 175 202 95,000 100,000 48 105 155 187 215 100,000 110,000 52 115 170 203 235 110,000 120,000 58 127 189 227 262 120,000 130,000 64 140 208 250 288 130,000 140,000 70 153 227 272 315 140,000 150,000 75 166 246 296 340 150,000 160,000 81 179 265 318 368 160,000 170,000 87 192 284 341 394 170,000 180,000 93 204 304 364 420 180,000 190,000 99 217 323 387 446 190,000 200,000 105 230 342 409 473 200,000 210,000 111 243 361 432 499 210,000 220,000 116 256 380 455 526 220,000 230,000 122 269 399 478 552 230,000 240,000 128 282 418 501 578 240,000 and up 134 294 437 524 605 REV. How do i file an amended tax return for 2011 PROC. How do i file an amended tax return for 2011 2012-23 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $19,000 $19,500 1 4 5 6 7 19,500 20,000 2 4 6 7 9 20,000 20,500 2 5 7 8 10 20,500 21,000 2 5 8 10 11 21,000 21,500 3 6 9 10 13 21,500 22,000 3 6 10 12 14 22,000 23,000 3 8 11 14 15 23,000 24,000 4 9 13 16 18 24,000 25,000 4 10 15 19 21 25,000 26,000 5 11 17 21 24 26,000 27,000 6 12 19 23 26 27,000 28,000 6 14 21 25 29 28,000 29,000 7 15 23 27 32 29,000 30,000 7 17 24 30 34 30,000 31,000 8 18 26 32 37 31,000 32,000 9 19 28 34 40 32,000 33,000 9 20 31 36 42 33,000 34,000 10 21 33 39 44 34,000 35,000 10 23 34 41 48 35,000 36,000 11 24 36 44 50 36,000 37,000 12 25 38 46 53 37,000 38,000 12 27 40 48 55 38,000 39,000 13 28 42 50 58 39,000 40,000 13 29 44 53 60 40,000 41,000 14 31 45 55 63 41,000 42,000 14 32 48 57 66 42,000 43,000 15 33 50 59 69 43,000 44,000 16 34 52 61 72 44,000 45,000 16 36 53 64 74 45,000 46,000 17 37 55 66 77 46,000 47,000 17 38 58 68 79 47,000 48,000 18 40 59 70 82 48,000 49,000 19 41 61 73 84 49,000 50,000 19 42 63 75 87 50,000 51,000 20 43 65 78 89 51,000 52,000 20 45 66 80 93 52,000 53,000 21 46 68 83 95 53,000 54,000 21 48 70 84 98 54,000 55,000 22 49 72 87 100 55,000 56,000 23 50 74 89 103 56,000 57,000 23 51 76 92 105 57,000 58,000 24 52 78 94 108 58,000 59,000 24 54 80 96 111 59,000 60,000 25 55 82 98 114 60,000 62,000 26 57 85 101 118 62,000 64,000 27 60 88 106 123 64,000 66,000 28 62 93 110 128 66,000 68,000 29 65 96 115 134 68,000 70,000 30 67 100 120 139 70,000 72,000 32 70 103 125 144 72,000 74,000 33 72 108 129 149 74,000 76,000 34 75 111 134 155 76,000 78,000 35 78 115 138 160 78,000 80,000 36 80 119 143 165 80,000 85,000 38 85 125 151 175 85,000 90,000 41 91 135 163 187 90,000 95,000 44 98 144 174 201 95,000 100,000 47 104 154 185 214 100,000 110,000 52 113 169 202 234 110,000 120,000 57 127 187 225 261 120,000 130,000 63 139 207 248 287 130,000 140,000 69 152 226 271 313 140,000 150,000 75 165 245 294 339 150,000 160,000 81 178 264 316 366 160,000 170,000 87 190 283 340 392 170,000 180,000 92 204 302 362 419 180,000 190,000 98 216 322 385 445 190,000 200,000 104 229 340 409 471 200,000 210,000 110 242 359 431 498 210,000 220,000 116 255 378 454 524 220,000 230,000 122 267 398 477 551 230,000 240,000 127 281 416 500 577 240,000 and up 133 294 435 523 603 SECTION 5. How do i file an amended tax return for 2011 EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2012. How do i file an amended tax return for 2011 SECTION 6. How do i file an amended tax return for 2011 DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. How do i file an amended tax return for 2011 Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). How do i file an amended tax return for 2011 For further information regarding this revenue procedure, contact Mr. How do i file an amended tax return for 2011 Harvey at (202) 622-4930 (not a toll-free call). How do i file an amended tax return for 2011 Prev  Up  Next   Home   More Internal Revenue Bulletins