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How To File An Amended Tax Return For 2011

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How To File An Amended Tax Return For 2011

How to file an amended tax return for 2011 5. How to file an amended tax return for 2011   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Prohibited Tax Shelter TransactionsEntity Level Tax Excess Benefit TransactionsTax on Disqualified Persons Tax on Organization Managers Excess Benefit Transaction Excess Business Holdings Taxable Distributions of Sponsoring Organizations Exception. How to file an amended tax return for 2011 A donor advised fund does not include: Taxes on Prohibited Benefits Resulting From Donor Advised Fund Distributions Excise Taxes on Private Foundations Excise Taxes on Black Lung Benefit Trusts Excise Tax on Failure to Meet the Community Health Needs Assessment Requirements Introduction An excise tax may be imposed on certain tax-exempt organizations. How to file an amended tax return for 2011 Topics - This chapter discusses: Prohibited tax shelter transactions Excess benefit transactions Excess business holdings Taxable distributions of sponsoring organizations Taxes on prohibited benefits distributed from donor advised funds Excise taxes on private foundations Excise taxes on 501(c)(21) black lung benefit trusts Excise Tax on Failure to Meet the Community Health Needs Assessment Requirements of Hospitals Useful Items - You may want to see: Forms (and Instructions) 4720 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code See chapter 6 for more information about getting Form 4720. How to file an amended tax return for 2011 Prohibited Tax Shelter Transactions Section 4965 imposes an excise tax on: Certain tax-exempt entities that are party to prohibited tax shelter transactions, and Any entity manager who approves or otherwise causes the entity to be a party to a prohibited tax shelter transaction and knows or has reason to know that the transaction is a prohibited tax shelter transaction. How to file an amended tax return for 2011  Additionally, section 6033 provides new disclosure requirements on a tax-exempt entity that is a party to a prohibited tax shelter transaction. How to file an amended tax return for 2011 Tax-exempt entities. How to file an amended tax return for 2011   Tax-exempt entities that are subject to section 4965 include: Entities described in section 501(c), including but not limited to the following common types of entities: Instrumentalities of the United States described in section 501(c)(1); Churches, hospitals, museums, schools, scientific research organizations, and other charities described in section 501(c)(3); Civic leagues, social welfare organizations, and local associations of employees described in section 501(c)(4); Labor, agricultural, or horticultural organizations described in section 501(c)(5); Business leagues, chambers of commerce, trade associations, and other organizations described in section 501(c)(6); Voluntary employees' beneficiary associations (VEBAs) described in section 501(c)(9); Credit unions described in section 501(c)(14); Insurance companies described in section 501(c)(15); and Veterans' organizations described in section 501(c)(19). How to file an amended tax return for 2011 Religious or apostolic associations or corporations described in section 501(d). How to file an amended tax return for 2011 Entities described in section 170(c), including states, possessions of the United States, the District of Columbia, political subdivisions of states and political subdivisions of possessions of the United States (but not including the United States). How to file an amended tax return for 2011 Indian tribal governments within the meaning of section 7701(a)(40). How to file an amended tax return for 2011 Entity manager. How to file an amended tax return for 2011    An entity manager is any person with authority or responsibility similar to that exercised by an officer, director, or trustee, and, for any act, the person that has authority or responsibility with respect to the prohibited transaction. How to file an amended tax return for 2011 Prohibited tax shelter transaction. How to file an amended tax return for 2011   A prohibited tax shelter transaction is any listed transaction, within the meaning of section 6707A(c)(2), and any prohibited reportable transactions. How to file an amended tax return for 2011 A prohibited reportable transaction is a confidential transaction within the meaning of Regulations section 1. How to file an amended tax return for 2011 6011-4(b)(3), and a transaction with contractual protection within the meaning of Regulations section 1. How to file an amended tax return for 2011 6011-4(b)(4). How to file an amended tax return for 2011 See the Instructions for Form 8886 for more information on listed transactions and prohibited reportable transactions. How to file an amended tax return for 2011 Subsequently listed transaction. How to file an amended tax return for 2011   Any transaction to which the tax-exempt entity is a party and is later determined to be a listed transaction after the entity has become a party to it, is a subsequently listed transaction. How to file an amended tax return for 2011 Entity Level Tax Section 4965(a)(1) imposes an entity level excise tax on any tax-exempt entity described in 1, 2, 3, or 4 above that becomes a party to a prohibited tax shelter transaction or is a party to a subsequently listed transaction (defined earlier). How to file an amended tax return for 2011 The excise tax imposed on a tax-exempt entity applies to tax years in which the entity becomes a party to the prohibited tax shelter transaction and any subsequent tax years. How to file an amended tax return for 2011 The amount of the excise tax depends on whether the tax-exempt entity knew or had reason to know that the transaction was a prohibited tax shelter transaction at the time it became a party to the transaction. How to file an amended tax return for 2011 To figure and report the excise tax imposed on a tax-exempt entity for being a party to a prohibited tax shelter transaction, file Form 4720. How to file an amended tax return for 2011 For more information about this excise tax, including information about how it is figured, see the Instructions for Form 4720. How to file an amended tax return for 2011 Manager Level Tax Section 4965(a)(2) imposes an excise tax on any tax-exempt entity manager who approves or otherwise causes the entity to be a party to a prohibited tax shelter transaction and knows (or has reason to know) that the transaction is a prohibited tax shelter transaction. How to file an amended tax return for 2011 The excise tax, in the amount of $20,000, is assessed for each approval or other act causing the organization to be a party to the prohibited tax shelter transaction. How to file an amended tax return for 2011 To report this tax, file Form 4720. How to file an amended tax return for 2011 Excess Benefit Transactions Excise tax on excess benefit transactions. How to file an amended tax return for 2011   A disqualified person who benefits from an excess benefit transaction, such as compensation, fringe benefits, or contract payments from certain section 501(c)(3), 501(c)(4), or 501(c)(29) organizations, must correct the transaction and may have to pay an excise tax under section 4958. How to file an amended tax return for 2011 A manager of the organization may also have to pay an excise tax under section 4958. How to file an amended tax return for 2011 These taxes are reported on Form 4720. How to file an amended tax return for 2011   The excise taxes are imposed if an applicable tax-exempt organization provides an excess benefit to a disqualified person and that benefit exceeds the value of the benefit received in exchange. How to file an amended tax return for 2011   There are three taxes under section 4958. How to file an amended tax return for 2011 Disqualified persons are liable for the first two taxes and certain organization managers are liable for the third tax. How to file an amended tax return for 2011    Taxes imposed on excess benefit transactions do not apply to a transaction under a written contract that was binding on September 13, 1995, and at all times thereafter before the transaction occurred. How to file an amended tax return for 2011 Tax on Disqualified Persons An excise tax equal to 25% of the excess benefit is imposed on each excess benefit transaction between an applicable tax-exempt organization and a disqualified person. How to file an amended tax return for 2011 The disqualified person who benefited from the transaction is liable for the tax. How to file an amended tax return for 2011 See definition of Disqualified person, later at Disqualified person. How to file an amended tax return for 2011 Additional tax on the disqualified person. How to file an amended tax return for 2011   If the 25% tax is imposed and the excess benefit transaction is not corrected within the taxable period, an additional excise tax equal to 200% of the excess benefit is imposed on any disqualified person involved. How to file an amended tax return for 2011   If a disqualified person makes a payment of less than the full correction amount, the 200% tax is imposed only on the unpaid portion of the correction amount. How to file an amended tax return for 2011 If more than one disqualified person received an excess benefit from an excess benefit transaction, all such disqualified persons are jointly and severally liable for the taxes. How to file an amended tax return for 2011   To avoid the 200% tax, a disqualified person must correct the excess benefit transaction during the taxable period. How to file an amended tax return for 2011 The 200% tax is abated (refunded if collected) if the excess benefit transaction is corrected within a 90-day correction period beginning on the date a statutory notice of deficiency is issued. How to file an amended tax return for 2011 Taxable period. How to file an amended tax return for 2011   The taxable period means the period beginning with the date on which the excess benefit transaction occurs and ending on the earlier of: The date a notice of deficiency was mailed to the disqualified person for the initial tax on the excess benefit transaction, or The date on which the initial tax on the excess benefit transaction for the disqualified person is assessed. How to file an amended tax return for 2011 Tax on Organization Managers If tax is imposed on a disqualified person for any excess benefit transaction, an excise tax equal to 10% of the excess benefit is imposed on an organization manager who knowingly participated in an excess benefit transaction, unless such participation was not willful and was due to reasonable cause. How to file an amended tax return for 2011 This tax cannot exceed $20,000 ($10,000 for transactions entered in a tax year beginning before August 18, 2006), for each transaction. How to file an amended tax return for 2011 There is also joint and several liability for this tax. How to file an amended tax return for 2011 A person can be liable for both the tax paid by the disqualified person and the organization manager tax for a particular excess benefit transaction. How to file an amended tax return for 2011 Organization Manager. How to file an amended tax return for 2011   An organization manager is any officer, director, or trustee of an applicable tax-exempt organization, or any individual having powers or responsibilities similar to officers, directors, or trustees of the organization, regardless of title. How to file an amended tax return for 2011 An organization manager is not considered to have participated in an excess benefit transaction where the manager has opposed the transaction in a manner consistent with the fulfillment of the manager's responsibilities to the organization. How to file an amended tax return for 2011 For example, a director who votes against giving an excess benefit would ordinarily not be subject to the 10% tax. How to file an amended tax return for 2011 A person participates in a transaction knowingly if the person: Has actual knowledge of sufficient facts so that, based solely upon those facts, such transaction would be an excess benefit transaction; Is aware that such a transaction under these circumstances may violate the provisions of federal tax law governing excess benefit transactions; and Negligently fails to make reasonable attempts to ascertain whether the transaction is an excess benefit transaction, or the manager is in fact aware that it is such a transaction. How to file an amended tax return for 2011 Knowing does not mean having reason to know. How to file an amended tax return for 2011 The organization manager ordinarily will not be considered knowing if, after full disclosure of the factual situation to an appropriate professional, the organization manager relied on the professional's reasoned written opinion on matters within the professional's expertise or if the manager relied on the fact that the requirements for the rebuttable presumption of reasonableness have been satisfied. How to file an amended tax return for 2011 Participation by an organization manager is willful if it is voluntary, conscious, and intentional. How to file an amended tax return for 2011 An organization manager's participation is due to reasonable cause if the manager has exercised responsibility on behalf of the organization with ordinary business care and prudence. How to file an amended tax return for 2011 Excess Benefit Transaction An excess benefit transaction is a transaction in which an economic benefit is provided by an applicable tax-exempt organization, directly or indirectly, to or for the use of any disqualified person, and the value of the economic benefit provided by the organization exceeds the value of the consideration (including the performance of services) received for providing such benefit. How to file an amended tax return for 2011 The excess benefit transaction rules apply to all transactions with disqualified persons, regardless of whether the amount of the benefit provided is determined in whole or in part by the revenues of one or more activities of the organization. How to file an amended tax return for 2011 To determine whether an excess benefit transaction has occurred, all consideration and benefits exchanged between a disqualified person and the applicable tax-exempt organization, and all entities it controls, are taken into account. How to file an amended tax return for 2011 For purposes of determining the value of economic benefits, the value of property, including the right to use property, is the fair market value. How to file an amended tax return for 2011 Fair market value is the price at which property, or the right to use property, would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy, sell, or transfer property or the right to use property, and both having reasonable knowledge of relevant facts. How to file an amended tax return for 2011 Donor advised fund transactions occurring after August 17, 2006. How to file an amended tax return for 2011   For a donor advised fund, an excess benefit transaction includes a grant, loan, compensation, or other similar payment from the fund to a: Donor or donor advisor, Family member of a donor, or donor advisor, 35% controlled entity of a donor, or donor advisor, or 35% controlled entity of a family member of a donor, or donor advisor. How to file an amended tax return for 2011   The excess benefit in this transaction is the amount of the grant, loan, compensation, or other similar payment. How to file an amended tax return for 2011 For additional information, see the Instructions for Form 4720. How to file an amended tax return for 2011 Supporting organization transactions occurring after July 25, 2006. How to file an amended tax return for 2011   For any supporting organization, defined in section 509(a)(3), an excess benefit transaction includes grants, loans, compensation, or other similar payment provided by the supporting organization to a: Substantial contributor, Family member of a substantial contributor, 35% controlled entity of a substantial contributor, or 35% controlled entity of a family member of a substantial contributor. How to file an amended tax return for 2011   Additionally, an excess benefit transaction includes any loans provided by the supporting organization to a disqualified person (other than an organization described in section 509(a)(1), (2), or (4)). How to file an amended tax return for 2011   The excess benefit for substantial contributors and parties related to those contributors includes the amount of the grant, loan, compensation, or other similar payment. How to file an amended tax return for 2011 For additional information, see the Instructions for Form 4720. How to file an amended tax return for 2011   Excess benefit transaction rules generally do not apply to transactions between a supporting organization and its supported organization described in section 501(c)(4), (5), or (6) in furtherance of charitable purposes. How to file an amended tax return for 2011 Date of Occurrence An excess benefit transaction occurs on the date the disqualified person receives the economic benefit from the organization for federal income tax purposes. How to file an amended tax return for 2011 However, when a single contractual arrangement provides for a series of compensation or other payments to or for the use of a disqualified person during the disqualified person's tax year, any excess benefit transaction with respect to these payments occurs on the last day of the taxpayer's tax year. How to file an amended tax return for 2011 In the case of benefits provided to a qualified pension, profit-sharing, or stock bonus plan, the transaction occurs on the date the benefit is vested. How to file an amended tax return for 2011 In the case of the transfer of property subject to a substantial risk of forfeiture, or in the case of rights to future compensation or property, the transaction occurs on the date the property, or the rights to future compensation or property, is not subject to a substantial risk of forfeiture. How to file an amended tax return for 2011 Where the disqualified person elects to include an amount in gross income in the tax year of transfer under section 83(b), the excess benefit transaction occurs on the date the disqualified person receives the economic benefit for federal income tax purposes. How to file an amended tax return for 2011 Correcting the excess benefit. How to file an amended tax return for 2011   An excess benefit transaction is corrected by undoing the excess benefit to the extent possible, and by taking any additional measures necessary to place the organization in a financial position not worse than what it would have been if the disqualified person were dealing under the highest fiduciary standards. How to file an amended tax return for 2011   A disqualified person corrects an excess benefit by making a payment in cash or cash equivalents, excluding payment by a promissory note, equal to the correction amount to the applicable tax-exempt organization. How to file an amended tax return for 2011 The correction amount equals the excess benefit plus the interest on the excess benefit. How to file an amended tax return for 2011 The interest rate can be no lower than the applicable federal rate, compounded annually, for the month the transaction occurred. How to file an amended tax return for 2011   A disqualified person can, with the agreement of the applicable tax-exempt organization, make a payment by returning the specific property previously transferred in the excess transaction. How to file an amended tax return for 2011 In this case, the disqualified person is treated as making a payment equal to the lesser of: The fair market value of the property on the date the property is returned to the organization, or The fair market value of the property on the date the excess benefit transaction occurred. How to file an amended tax return for 2011   If the payment resulting from the return of property is less than the correction amount, the disqualified person must make an additional cash payment to the organization equal to the difference. How to file an amended tax return for 2011   If the payment resulting from the return of the property exceeds the correction amount described above, the organization can make a cash payment to the disqualified person equal to the difference. How to file an amended tax return for 2011 Exception. How to file an amended tax return for 2011   For a correction of an excess benefit transaction (discussed earlier), no amount repaid in a manner prescribed by the Secretary can be held in a donor advised fund. How to file an amended tax return for 2011 Applicable Tax-Exempt Organization An applicable tax-exempt organization is a section 501(c)(3), 501(c)(4), or 501(c)(29) organization that is tax-exempt under section 501(a), or was such an organization at any time during a 5-year period ending on the day of the excess benefit transaction. How to file an amended tax return for 2011 An applicable tax-exempt organization does not include: A private foundation as defined in section 509(a), A governmental entity that is: Exempt from (or not subject to) taxation without regard to section 501(a), or Not required to file an annual return, or A foreign organization, recognized by the IRS or by treaty, that receives substantially all of its support (other than gross investment income) from sources outside the United States. How to file an amended tax return for 2011 An organization is not treated as a section 501(c)(3), 501(c)(4), or 501(c)(29) organization for any period covered by a final determination that the organization was not tax-exempt under section 501(a), but only if the determination was not based on private inurement or one or more excess benefit transactions. How to file an amended tax return for 2011 Disqualified Person A disqualified person is: Any person (at any time during the 5-year period ending on the date of the transaction) in a position to exercise substantial influence over the affairs of the organization, A family member of an individual described in 1, and A 35% controlled entity. How to file an amended tax return for 2011 For donor advised funds, sponsoring organizations, and certain supporting organizations occurring after August 17, 2006. How to file an amended tax return for 2011   The following persons will be considered disqualified persons along with certain family members and 35% controlled entities associated with them. How to file an amended tax return for 2011 Donors of donor advised funds, Investment advisors of sponsoring organizations, and Disqualified persons of a section 509(a)(3) supporting organization that supports the applicable tax-exempt organization. How to file an amended tax return for 2011 For certain supporting organization transactions occurring after July 25, 2006. How to file an amended tax return for 2011   Substantial contributors to supporting organizations will also be considered disqualified persons with respect to the supporting organizations, along with their family members and 35% controlled entities. How to file an amended tax return for 2011 Investment advisor. How to file an amended tax return for 2011   Investment advisor means for any sponsoring organization, any person compensated by such organization (but not an employee of such organization) for managing the investment of, or providing investment advice for, assets maintained in donor advised funds owned by such sponsoring organization. How to file an amended tax return for 2011 Substantial contributor. How to file an amended tax return for 2011   In general, a substantial contributor means any person who contributed or bequeathed an aggregate of more than $5,000 to the organization, if that amount is more than 2% of the total contributions and bequests received by the end of the organization's tax year in which the contribution or bequest is received. How to file an amended tax return for 2011 A substantial contributor includes the grantor of a trust. How to file an amended tax return for 2011 Family members. How to file an amended tax return for 2011   Family members of a disqualified person include a disqualified person's spouse, brothers or sisters (whether by whole or half-blood), spouses of brothers or sisters (whether by whole or half-blood), ancestors, children (including a legally adopted child), grandchildren, great grandchildren, and spouses of children, grandchildren, and great grandchildren (whether by whole or half-blood). How to file an amended tax return for 2011 35% controlled entity. How to file an amended tax return for 2011   A 35% controlled entity is: A corporation in which disqualified persons own more than 35% of the total combined voting power, A partnership in which such persons own more than 35% of the profits interest, or A trust or estate in which such persons own more than 35% of the beneficial interest. How to file an amended tax return for 2011   In determining the holdings of a business enterprise, any stock or other interest owned directly or indirectly shall apply. How to file an amended tax return for 2011 Persons having substantial influence. How to file an amended tax return for 2011   Among those who are in a position to exercise substantial influence over the affairs of the organization are, for example, voting members of the governing body, and persons holding the power of: Presidents, chief executives, or chief operating officers. How to file an amended tax return for 2011 Treasurers and chief financial officers. How to file an amended tax return for 2011 Persons with a material financial interest in a provider-sponsored organization. How to file an amended tax return for 2011 Persons not considered to have substantial influence. How to file an amended tax return for 2011   Persons who are not considered to be in a position to exercise substantial influence over the affairs of an organization include: An employee who receives benefits that total less than the highly compensated amount in section 414(q)(1)(B)(i) and who does not hold the executive or voting powers mentioned earlier in the discussion on Disqualified Person, is not a family member of a disqualified person, and is not a substantial contributor, Tax-exempt organizations described in section 501(c)(3), and Section 501(c)(4) organizations with respect to transactions engaged in with other section 501(c)(4) organizations. How to file an amended tax return for 2011 Facts and circumstances. How to file an amended tax return for 2011   The determination of whether a person has substantial influence over the affairs of an organization is based on all the facts and circumstances. How to file an amended tax return for 2011 Facts and circumstances that tend to show a person has substantial influence over the affairs of an organization include, but are not limited to, the following. How to file an amended tax return for 2011 The person founded the organization. How to file an amended tax return for 2011 The person is a substantial contributor to the organization under the section 507(d)(2)(A) definition, only taking into account contributions to the organization for the past 5 years. How to file an amended tax return for 2011 The person's compensation is primarily based on revenues derived from activities of the organization that the person controls. How to file an amended tax return for 2011 The person has or shares authority to control or determine a substantial portion of the organization's capital expenditures, operating budget, or compensation for employees. How to file an amended tax return for 2011 The person manages a discrete segment or activity of the organization that represents a substantial portion of the activities, assets, income, or expenses of the organization, as compared to the organization as a whole. How to file an amended tax return for 2011 The person owns a controlling interest (measured by either vote or value) in a corporation, partnership, or trust that is a disqualified person. How to file an amended tax return for 2011 The person is a nonstock organization controlled directly or indirectly by one or more disqualified persons. How to file an amended tax return for 2011   Facts and circumstances tending to show that a person does not have substantial influence over the affairs of an organization include, but are not limited to, the following. How to file an amended tax return for 2011 The person has taken a bona fide vow of poverty as an employee or agent of a religious organization or on its behalf. How to file an amended tax return for 2011 The person is an independent contractor whose sole relationship to the organization is providing professional advice (without having decision-making authority) with respect to transactions from which the independent contractor will not economically benefit either directly or indirectly aside from customary fees received for the professional advice rendered. How to file an amended tax return for 2011 Any preferential treatment the person receives based on the size of the person's donation is also offered to others making comparable widely solicited donations. How to file an amended tax return for 2011 The direct supervisor of the person is not a disqualified person. How to file an amended tax return for 2011 The person does not participate in any management decisions affecting the organization as a whole or a discrete segment of the organization that represents a substantial portion of the activities, assets, income, or expenses of the organization, as compared to the organization as a whole. How to file an amended tax return for 2011   In the case of multiple organizations affiliated by common control or governing documents, the determination of whether a person does or does not have substantial influence is made separately for each applicable tax-exempt organization. How to file an amended tax return for 2011 A person may be a disqualified person with respect to transactions with more than one organization. How to file an amended tax return for 2011 Reasonable Compensation. How to file an amended tax return for 2011    Reasonable compensation is the value that would ordinarily be paid for like services by like enterprises under like circumstances. How to file an amended tax return for 2011 The section 162 standard will apply in determining the reasonableness of compensation. How to file an amended tax return for 2011 The fact that a bonus or revenue-sharing arrangement is subject to a cap is a relevant factor in determining reasonableness of compensation. How to file an amended tax return for 2011   To determine the reasonableness of compensation, all items of compensation provided by an applicable tax-exempt organization in exchange for performance of services are taken into account in determining the value of compensation (except for economic benefits that are disregarded under the discussion Disregarded benefits , later). How to file an amended tax return for 2011 Items of compensation include: All forms of cash and noncash compensation, including salary, fees, bonuses, severance payments, and deferred noncash compensation, The payment of liability insurance premiums for, or the payment or reimbursement by the organization of penalties, taxes, or certain expenses under section 4958, unless excludable from income as a de minimis fringe benefit under section 132(a)(4), All other compensatory benefits, whether or not included in gross income for income tax purposes, Taxable and nontaxable fringe benefits, except fringe benefits described in section 132, and Foregone interest on loans. How to file an amended tax return for 2011    Intent to treat benefits as compensation. How to file an amended tax return for 2011 An economic benefit is not treated as consideration for the performance of services unless the organization providing the benefit clearly indicates its intent to treat the benefit as compensation when the benefit is paid. How to file an amended tax return for 2011   An applicable tax-exempt organization (or entity that it controls) is treated as clearly indicating its intent to provide an economic benefit as compensation for services only if the organization provides written substantiation that is contemporaneous with the transfer of the economic benefits under consideration. How to file an amended tax return for 2011 Ways to provide contemporaneous written substantiation of its intent to provide an economic benefit as compensation include: The organization produces a signed written employment contract, The organization reports the benefit as compensation on an original Form W-2, Form 1099, or Form 990, or on an amended form filed before starting an IRS examination, or The disqualified person reports the benefit as income on the person's original Form 1040, or on an amended form filed before starting an IRS examination. How to file an amended tax return for 2011 Exception. How to file an amended tax return for 2011   If the economic benefit is excluded from the disqualified person's gross income for income tax purposes, the applicable tax-exempt organization is not required to indicate its intent to provide an economic benefit as compensation for services. How to file an amended tax return for 2011 Rebuttable presumption that a transaction is not an excess benefit transaction. How to file an amended tax return for 2011   Payments under a compensation arrangement are presumed to be reasonable and the transfer of property (or right to use property) is presumed to be at fair market value, if the following three conditions are met. How to file an amended tax return for 2011 The transaction is approved in advance by an authorized body of the organization (or an entity it controls) which is composed of individuals who do not have a conflict of interest concerning the transaction. How to file an amended tax return for 2011 Before making its determination, the authorized body obtained and relied upon appropriate data as to comparability. How to file an amended tax return for 2011 (There is a special safe harbor for small organizations. How to file an amended tax return for 2011 If the organization has gross receipts of less than $1 million, appropriate comparability data includes data on compensation paid by three comparable organizations in the same or similar communities for similar services. How to file an amended tax return for 2011 ) The authorized body adequately documents the basis for its determination concurrently with making that determination. How to file an amended tax return for 2011 The documentation should include: The terms of the approved transaction and the date approved, The members of the authorized body who were present during debate on the transaction that was approved and those who voted on it, The comparability data obtained and relied upon by the authorized body and how the data was obtained, Any actions by a member of the authorized body having conflict of interest, and Documentation of the basis of the determination before the later of the next meeting of the authorized body or 60 days after the final actions of the authorized body are taken, and approval of records as reasonable, accurate, and complete within a reasonable time thereafter. How to file an amended tax return for 2011 Disregarded benefits. How to file an amended tax return for 2011   The following economic benefits are disregarded for section 4958 purposes. How to file an amended tax return for 2011 Nontaxable fringe benefits that are excluded from income under section 132. How to file an amended tax return for 2011 Benefits provided to a volunteer for the organization if the benefit is provided to the general public in exchange for a membership fee or contribution of $75 or less. How to file an amended tax return for 2011 Benefits provided to a member of an organization due to the payment of a membership fee or to a donor as a result of a deductible contribution, if a significant number of disqualified persons make similar payments or contributions and are offered a similar economic benefit. How to file an amended tax return for 2011 Benefits provided to a person solely as a member of a charitable class that the applicable tax-exempt organization intends to benefit as part of the accomplishment of its exempt purpose. How to file an amended tax return for 2011 A transfer of an economic benefit to or for the use of a governmental unit, as defined in section 170(c)(1), if exclusively for public purposes. How to file an amended tax return for 2011 Special Exception for Initial Contracts      Section 4958 does not apply to any fixed payment made to a person under an initial contract. How to file an amended tax return for 2011   A fixed payment is an amount of cash or other property specified in the contract, or determined by a fixed formula that is specified in the contract, which is to be paid or transferred in exchange for the provision of specified services or property. How to file an amended tax return for 2011   A fixed formula can, generally, incorporate an amount that depends upon future specified events or contingencies, as long as no one has discretion when calculating the amount of a payment or deciding whether to make a payment (such as a bonus). How to file an amended tax return for 2011   An initial contract is a binding written contract between an applicable tax-exempt organization and a person who was not a disqualified person immediately before entering into the contract. How to file an amended tax return for 2011   A binding written contract, providing it can be terminated or canceled by the applicable tax-exempt organization without the other party's consent (except as a result of substantial nonperformance) and without substantial penalty, is treated as a new contract, as of the earliest date any termination or cancellation would be effective. How to file an amended tax return for 2011 Also, if the parties make a material change to a contract, which includes an extension or renewal of the contract (except for an extension or renewal resulting from the exercise of an option by the disqualified person), or a more than incidental change to the amount payable under the contract, it is treated as a new contract as of the effective date of the material change. How to file an amended tax return for 2011 More information. How to file an amended tax return for 2011   For more information, see the Instructions to Forms 990 and 4720. How to file an amended tax return for 2011 Excess Business Holdings Private foundations are generally not permitted to hold more than a 20% interest in an unrelated business enterprise. How to file an amended tax return for 2011 They may be subject to an excise tax on the amount of any excess business holdings. How to file an amended tax return for 2011 For purposes of section 4943, for tax years beginning after August 17, 2006, donor advised funds and certain supporting organizations are considered private foundations. How to file an amended tax return for 2011 Donor advised fund. How to file an amended tax return for 2011   In general, a donor advised fund is a fund or account separately identified by reference to contributions of a donor or donors that is owned and controlled by a sponsoring organization and for which the donor has or expects to have advisory privileges concerning the distribution or investment of the funds. How to file an amended tax return for 2011 Supporting organizations. How to file an amended tax return for 2011   Only certain supporting organizations are subject to the excess business holdings tax under section 4943. How to file an amended tax return for 2011 These include (1) Type III supporting organizations that are not functionally integrated and (2) Type II supporting organizations that accept any gift or contribution from a person who by himself or in connection with a related party controls the supported organization that the Type II supporting organization supports. How to file an amended tax return for 2011 Taxes. How to file an amended tax return for 2011   A private foundation that has excess holdings in a business enterprise may become liable for an excise tax based on the amount of holdings. How to file an amended tax return for 2011 The initial tax is 10% (5% for tax years beginning before August 18, 2006) of the value of the excess holdings and is imposed on the last day of each tax year that ends during the taxable period. How to file an amended tax return for 2011 The excess holdings are determined on the day during the tax year when they were the largest. How to file an amended tax return for 2011   A foundation that fails to correct the excess business holdings becomes liable for an additional tax of 200% of the remaining excess business holdings as of the earlier of tax assessment or mailing of a notice of deficiency. How to file an amended tax return for 2011   For more information on the tax on excess business holdings, see the Instructions for Form 4720. How to file an amended tax return for 2011 Taxable Distributions of Sponsoring Organizations An excise tax is imposed on a sponsoring organization for each taxable distribution it makes from a donor advised fund. How to file an amended tax return for 2011 An excise tax is also imposed on any fund manager of the sponsoring organization who agreed to the making of a distribution, knowing that it is a taxable distribution. How to file an amended tax return for 2011 Taxable distribution. How to file an amended tax return for 2011   A taxable distribution is any distribution from a donor advised fund to any natural person or to any other person if: The distribution is for any purpose other than one specified in section 170(c)(2)(B), or The sponsoring organization maintaining the donor advised fund does not exercise expenditure responsibility with respect to the distribution in accordance with section 4945(h). How to file an amended tax return for 2011    However, a taxable distribution does not include a distribution from a donor advised fund to: Any organization described in section 170(b)(1)(A) (other than a disqualified supporting organization), The sponsoring organization of the donor advised fund, or Any other donor advised fund. How to file an amended tax return for 2011 The tax on taxable distributions applies to distributions occurring in tax years beginning after August 17, 2006. How to file an amended tax return for 2011 Sponsoring organization. How to file an amended tax return for 2011   A sponsoring organization is a section 170(c) organization that is neither a government organization (as referred to in section 170(c)(1) and (2)(A)) nor a private foundation. How to file an amended tax return for 2011 Donor advised fund. How to file an amended tax return for 2011    A donor advised fund is a fund or account: Which is separately identified by reference to contributions of a donor or donors, Which is owned and controlled by a sponsoring organization, and For which the donor (or any person appointed or designated by the donor) has or expects to have advisory privileges concerning the distribution or investment of the funds held in the donor advised funds or accounts because of the donor's status as a donor. How to file an amended tax return for 2011 Exception. How to file an amended tax return for 2011 A donor advised fund does not include:    A fund or account that makes distributions only to a single identified organization or governmental entity, or Any fund or account for a person described in 3 above that gives advice about which individuals receive grants for travel, study, or similar purposes, if the following three requirements are met: The person's advisory privileges are performed exclusively by such person in their capacity as a committee member of which all the committee members are appointed by the sponsoring organization, No combination of persons with advisory privileges, described in 3 above, or persons related to those in 3 above directly or indirectly control the committee, and All grants from the fund or account are awarded on an objective and nondiscriminatory basis according to a procedure approved in advance by the board of directors of the sponsoring organization. How to file an amended tax return for 2011 The procedure must be designed to ensure that all grants meet the requirements of section 4945(g)(1), (2), or (3). How to file an amended tax return for 2011 Disqualified supporting organization. How to file an amended tax return for 2011   A disqualified supporting organization includes (1) a Type III supporting organization that is not functionally integrated and (2) any supporting organization where the donor or donor advisor (and any related parties) directly or indirectly controls a supported organization of the supporting organization. How to file an amended tax return for 2011 Tax on sponsoring organization. How to file an amended tax return for 2011   A tax of 20% of the amount of each taxable distribution is imposed on the sponsoring organization. How to file an amended tax return for 2011 Tax on fund manager. How to file an amended tax return for 2011   If a tax is imposed on a taxable distribution of the sponsoring organization, a tax of 5% of the distribution will be imposed on any fund manager who agreed to the distribution knowing that it was a taxable distribution. How to file an amended tax return for 2011 Any fund manager who took part in the distribution and is liable for the tax must pay the tax. How to file an amended tax return for 2011 The maximum amount of tax on all fund managers for any one taxable distribution is $10,000. How to file an amended tax return for 2011 If more than one fund manager is liable for tax on a taxable distribution, all such managers are jointly and severally liable for the tax. How to file an amended tax return for 2011   For more information on the tax on taxable distributions of sponsoring organizations, see the Instructions for Form 4720. How to file an amended tax return for 2011 Taxes on Prohibited Benefits Resulting From Donor Advised Fund Distributions Prohibited benefit. How to file an amended tax return for 2011   If any donor, donor advisor, or related party advises the sponsoring organization about making a distribution which results in a donor, donor advisor, or related party receiving (either directly or indirectly) a more than incidental benefit, then such benefit is a prohibited benefit. How to file an amended tax return for 2011 The tax on prohibited benefits applies to distributions occurring in tax years beginning after August 17, 2006. How to file an amended tax return for 2011 Donor advisor. How to file an amended tax return for 2011   A donor advisor is any person appointed or designated by a donor to advise a sponsoring organization on the distribution or investment of amounts held in the donor's fund or account. How to file an amended tax return for 2011 Related party. How to file an amended tax return for 2011   A related party includes any family member or 35% controlled entity. How to file an amended tax return for 2011 See the definition of those terms under Disqualified Person , earlier. How to file an amended tax return for 2011 Tax on donor, donor advisor, or related person. How to file an amended tax return for 2011    A tax of 125% of the benefit resulting from the distribution is imposed on both the party who advised as to the distribution (which might be a donor, donor advisor, or related party) and the party who received such benefit (which might be a donor, donor advisor, or related party). How to file an amended tax return for 2011 The advisor and the party who received the benefit are jointly and severally liable for the tax. How to file an amended tax return for 2011 Tax on fund managers. How to file an amended tax return for 2011   If a tax is imposed on a prohibited benefit received by a donor, donor advisor, or related person, a tax of 10% of the amount of the prohibited benefit is imposed on any fund manager who agreed to the distribution knowing that it would confer a prohibited benefit. How to file an amended tax return for 2011 Any fund manager who took part in the distribution and is liable for the tax must pay the tax. How to file an amended tax return for 2011 The maximum amount of tax on all fund managers for any one taxable distribution is $10,000. How to file an amended tax return for 2011 If more than one fund manager is liable for tax on a taxable distribution, all such managers are jointly and severally liable for the tax. How to file an amended tax return for 2011 Exception. How to file an amended tax return for 2011   If a person engaged in an excess benefit transaction and received a prohibited benefit for the same transaction, the person is taxed under section 4958, and no tax is imposed under section 4967 for a prohibited benefit. How to file an amended tax return for 2011   For more information on taxes on prohibited benefits distributed from donor advised funds, see the Instructions for Form 4720. How to file an amended tax return for 2011 Excise Taxes on Private Foundations There is an excise tax on the net investment income of most domestic private foundations. How to file an amended tax return for 2011 Capital gains from appreciation are included in the tax base on private foundation net investment income. How to file an amended tax return for 2011 This tax must be reported on Form 990-PF and must be paid annually at the time for filing that return or in quarterly estimated tax payments if the total tax for the year (section 4940 tax minus credits) is $500 or more. How to file an amended tax return for 2011 Form 990-W is used to calculate the estimated tax. How to file an amended tax return for 2011 In addition, there are several other rules that apply to excise taxes on private foundations. How to file an amended tax return for 2011 These include: Restrictions on self-dealing between private foundations and their substantial contributors and other disqualified persons, Requirements that the foundation annually distribute income for charitable purposes, Limits on their holdings in any business enterprise (see Excess Business Holdings, earlier), Provisions that investments must not jeopardize the carrying out of exempt purposes, and Provisions to assure that expenditures further the organization's exempt purposes. How to file an amended tax return for 2011 Violations of these provisions give rise to taxes and penalties against the private foundation and, in some cases, its managers, its substantial contributors, and certain related persons. How to file an amended tax return for 2011 For more information on the excise taxes imposed on private foundations, see the Instructions for Form 4720 and the Instructions for Form 990-PF. How to file an amended tax return for 2011 Excise Taxes on Black Lung Benefit Trusts A black lung benefit trust that makes any expenditures, payments, or investments other than those described in chapter 4 under 501(c)(21) - Black Lung Benefit Trusts must pay a tax equal to 10% of the amount of such expenditures. How to file an amended tax return for 2011 If there are any acts of self-dealing between the trust and a disqualified person, a tax equal to 10% of the amount involved is imposed on the disqualified person. How to file an amended tax return for 2011 Both of these excise taxes are reported on Schedule A (Form 990-BL). How to file an amended tax return for 2011 See the Form 990-BL instructions for more information on these taxes and what has to be filed, even if the trust is excepted from filing. How to file an amended tax return for 2011 Excise Tax on Failure to Meet the Community Health Needs Assessment Requirements For tax years beginning after March 23, 2012, new section 4959 imposes an excise tax on hospital organizations which fail to meet certain section 501(r) requirements for each of their hospital facilities. How to file an amended tax return for 2011 These entities must meet section 501(r)(3) requirements at all times during their tax year. How to file an amended tax return for 2011 Section 501(r)(3) requirements pertain to a hospital organization preparing a community health needs assessment (CHNA). How to file an amended tax return for 2011 See Schedule H, Hospitals (Form 990), for details. How to file an amended tax return for 2011 Prev  Up  Next   Home   More Online Publications
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Centro Informativo para Agricultores

 

 

English

Declarar ingresos y gastos de granjas y fincas
Para educar a contribuyentes acerca de sus obligaciones de presentación, este informe destaca fuentes de ingresos y gastos deducibles de granjeros.

¿Contratista independiente (trabajador por cuenta propia) o empleado?
Es crítico que usted, el empleador, determine correctamente si los individuos que le proporcionan servicios son empleados o contratistas independientes.

Impuesto sobre el uso de las carreteras y combustible - Consejos tributarios relacionados con la agricultura
Usted podría reunir los requisitos para reclamar un crédito o un reembolso de impuestos indirectos (excise tax) sobre combustible utilizado en una granja con propósitos agrícolas.
 

Tema Tributario 416, Ingreso Agropecuario y de Pesca
Ingresos y gastos de actividades agropecuarias se informan en el Anexo F del Formulario 1040.

Información y Recursos para Pequeñas Empresas
Información y recursos para dueños de pequeños negocios. Infórmese sobre sus obligaciones tributarias.

Trabajadores Agrícolas Extranjeros 

Los trabajadores agrícolas extranjeros, admitidos temporalmente en los Estados Unidos con un visado H-2A, están exentos de los impuestos estadounidenses de Seguro Social y Medicare, sobre la paga que reciban por servicios realizados en conexión con el visado H-2A. Es así, si son extranjeros residentes o extranjeros no residentes. 

 

Recursos adicionales en inglés

 

Agriculture Tax Center (Centro Tributario Agrícola)
En esta página podrá leer consejos tributarios útiles. Además encontrará información sobre muchos temas incluyendo: pagos de seguro agrícola, pagos tributables, ingreso de su granja y muchos más.

Page Last Reviewed or Updated: 29-Nov-2013

The How To File An Amended Tax Return For 2011

How to file an amended tax return for 2011 5. How to file an amended tax return for 2011   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. How to file an amended tax return for 2011 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. How to file an amended tax return for 2011 Free help with your tax return. How to file an amended tax return for 2011    Free help in preparing your return is available nationwide from IRS-certified volunteers. How to file an amended tax return for 2011 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. How to file an amended tax return for 2011 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to file an amended tax return for 2011 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to file an amended tax return for 2011 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. How to file an amended tax return for 2011 To find the nearest VITA or TCE site, visit IRS. How to file an amended tax return for 2011 gov or call 1-800-906-9887. How to file an amended tax return for 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to file an amended tax return for 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to file an amended tax return for 2011 aarp. How to file an amended tax return for 2011 org/money/taxaide or call 1-888-227-7669. How to file an amended tax return for 2011   For more information on these programs, go to IRS. How to file an amended tax return for 2011 gov and enter “VITA” in the search box. How to file an amended tax return for 2011 Internet. How to file an amended tax return for 2011 IRS. How to file an amended tax return for 2011 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. How to file an amended tax return for 2011 Apply for an Employer Identification Number (EIN). How to file an amended tax return for 2011 Go to IRS. How to file an amended tax return for 2011 gov and enter Apply for an EIN in the search box. How to file an amended tax return for 2011 Request an Electronic Filing PIN by going to IRS. How to file an amended tax return for 2011 gov and entering Electronic Filing PIN in the search box. How to file an amended tax return for 2011 Check the status of your 2013 refund with Where's My Refund? Go to IRS. How to file an amended tax return for 2011 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to file an amended tax return for 2011 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to file an amended tax return for 2011 Check the status of your amended return. How to file an amended tax return for 2011 Go to IRS. How to file an amended tax return for 2011 gov and enter Where's My Amended Return in the search box. How to file an amended tax return for 2011 Download forms, instructions, and publications, including some accessible versions. How to file an amended tax return for 2011 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. How to file an amended tax return for 2011 gov or IRS2Go. How to file an amended tax return for 2011 Tax return and tax account transcripts are generally available for the current year and past three years. How to file an amended tax return for 2011 Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to file an amended tax return for 2011 gov. How to file an amended tax return for 2011 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to file an amended tax return for 2011 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to file an amended tax return for 2011 gov. How to file an amended tax return for 2011 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. How to file an amended tax return for 2011 gov or IRS2Go. How to file an amended tax return for 2011 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. How to file an amended tax return for 2011 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. How to file an amended tax return for 2011 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. How to file an amended tax return for 2011 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. How to file an amended tax return for 2011 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to file an amended tax return for 2011 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. How to file an amended tax return for 2011 gov. How to file an amended tax return for 2011 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to file an amended tax return for 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to file an amended tax return for 2011 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. How to file an amended tax return for 2011 AARP offers the Tax-Aide counseling program as part of the TCE program. How to file an amended tax return for 2011 Visit AARP's website to find the nearest Tax-Aide location. How to file an amended tax return for 2011 Research your tax questions. How to file an amended tax return for 2011 Search publications and instructions by topic or keyword. How to file an amended tax return for 2011 Read the Internal Revenue Code, regulations, or other official guidance. How to file an amended tax return for 2011 Read Internal Revenue Bulletins. How to file an amended tax return for 2011 Sign up to receive local and national tax news by email. How to file an amended tax return for 2011 Phone. How to file an amended tax return for 2011 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to file an amended tax return for 2011 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. How to file an amended tax return for 2011 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to file an amended tax return for 2011 Call to locate the nearest volunteer help site, 1-800-906-9887. How to file an amended tax return for 2011 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to file an amended tax return for 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to file an amended tax return for 2011 Most VITA and TCE sites offer free electronic filing. How to file an amended tax return for 2011 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to file an amended tax return for 2011 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to file an amended tax return for 2011 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. How to file an amended tax return for 2011 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. How to file an amended tax return for 2011 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to file an amended tax return for 2011 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to file an amended tax return for 2011 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to file an amended tax return for 2011 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. How to file an amended tax return for 2011 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to file an amended tax return for 2011 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). How to file an amended tax return for 2011 You should receive your order within 10 business days. How to file an amended tax return for 2011 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. How to file an amended tax return for 2011 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. How to file an amended tax return for 2011 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. How to file an amended tax return for 2011 Call to ask tax questions, 1-800-829-1040. How to file an amended tax return for 2011 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to file an amended tax return for 2011 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to file an amended tax return for 2011 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. How to file an amended tax return for 2011 gsa. How to file an amended tax return for 2011 gov/fedrelay. How to file an amended tax return for 2011 Walk-in. How to file an amended tax return for 2011 You can find a selection of forms, publications and services — in-person, face-to-face. How to file an amended tax return for 2011 Products. How to file an amended tax return for 2011 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file an amended tax return for 2011 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to file an amended tax return for 2011 Services. How to file an amended tax return for 2011 You can walk in to your local TAC most business days for personal, face-to-face tax help. How to file an amended tax return for 2011 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to file an amended tax return for 2011 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. How to file an amended tax return for 2011 No appointment is necessary—just walk in. How to file an amended tax return for 2011 Before visiting, check www. How to file an amended tax return for 2011 irs. How to file an amended tax return for 2011 gov/localcontacts for hours of operation and services provided. How to file an amended tax return for 2011 Mail. How to file an amended tax return for 2011 You can send your order for forms, instructions, and publications to the address below. How to file an amended tax return for 2011 You should receive a response within 10 business days after your request is received. How to file an amended tax return for 2011  Internal Revenue Service 1201 N. How to file an amended tax return for 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. How to file an amended tax return for 2011    The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to file an amended tax return for 2011 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to file an amended tax return for 2011 What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. How to file an amended tax return for 2011 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to file an amended tax return for 2011 You face (or your business is facing) an immediate threat of adverse action. How to file an amended tax return for 2011 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to file an amended tax return for 2011   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to file an amended tax return for 2011 Here's why we can help: TAS is an independent organization within the IRS. How to file an amended tax return for 2011 Our advocates know how to work with the IRS. How to file an amended tax return for 2011 Our services are free and tailored to meet your needs. How to file an amended tax return for 2011 We have offices in every state, the District of Columbia, and Puerto Rico. How to file an amended tax return for 2011 How can you reach us?    If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. How to file an amended tax return for 2011 irs. How to file an amended tax return for 2011 gov/advocate, or call us toll-free at 1-877-777-4778. How to file an amended tax return for 2011 How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to file an amended tax return for 2011 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to file an amended tax return for 2011 irs. How to file an amended tax return for 2011 gov/sams. How to file an amended tax return for 2011 Low Income Taxpayer Clinics. How to file an amended tax return for 2011    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. How to file an amended tax return for 2011 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to file an amended tax return for 2011 Visit www. How to file an amended tax return for 2011 TaxpayerAdvocate. How to file an amended tax return for 2011 irs. How to file an amended tax return for 2011 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to file an amended tax return for 2011 Prev  Up  Next   Home   More Online Publications