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Irs Amended Taxes

Irs Forms 1040ez 2011Free File State TaxesHelp With 1040xEarned Income Tax CreditFreetaxusa 2011Military Onesource Hr BlockCan I Amend My 2010 Tax ReturnAmended Tax Return FormTax Act 2011 FreeIrsefile ComWww Irs Gov Free File1040 Estimated Tax FormFederal Tax Forms 2009File My State Taxes Online FreeI Need To File 2012 Taxes1040 Ez Tax TableIrs 1040x 20112011 Tax Preparation SoftwareE File Amended ReturnFile Free Taxes For 2011 No Printing NeededFree Tax E FileFree H&r BlockMy PayCan You File 2012 Taxes OnlineVita Tax 20141040nr Ez OnlineHow To File Tax Extension1040x Form And InstructionsState Tax Return 2013Irs Form 1040nrEz Tax Form1040x Form DownloadStatetaxesTax Forms For 2012 FederalHrblock Free FileFederal Tax ExtensionWhere Can I File 2012 Taxes2005 Tax Software1040ez Instructions 2012Download Form 1040x

Irs Amended Taxes

Irs amended taxes Index A Assistance (see Tax help) C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. Irs amended taxes Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Employer housing, Employer Housing Credit and Exclusion Rehabilitation tax, Increase in Rehabilitation Tax Credit D Demolition costs, Demolition and Clean-up Costs Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified disaster recovery assistance, Qualified disaster recovery assistance distribution. Irs amended taxes Repayment of, Repayment of Qualified Disaster Recovery Assistance Distributions Taxation of, Taxation of Qualified Disaster Recovery Assistance Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. Irs amended taxes Employee retention credit, Employee Retention Credit Employer housing credit, Employer Housing Credit and Exclusion Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Free tax services, How To Get Tax Help H Help (see Tax help) Hope credit (see Education credits) I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers More information (see Tax help) N Net operating losses, Net Operating Losses P Publications (see Tax help) Q Qualified disaster recovery assistance distribution, Qualified disaster recovery assistance distribution. Irs amended taxes Qualified disaster recovery assistance loss, Qualified disaster recovery assistance loss. Irs amended taxes R Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. Irs amended taxes Retirement plans, IRAs and Other Retirement Plans S Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax help, How To Get Tax Help Tax return: Request for copy, Request for copy of tax return. Irs amended taxes Request for transcript, Request for transcript of tax return. Irs amended taxes Taxpayer Advocate, Contacting your Taxpayer Advocate. Irs amended taxes Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Transcript of tax return, request for, Request for transcript of tax return. Irs amended taxes TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Tax Exempt Bonds Forms and Publications

Forms used by the tax-exempt bond community and useful publications relating to tax-exempt bonds.

The freely available Adobe Acrobat Reader software is required to view, print, and search the items below.

Forms

Name

Title

Version

Separate Instructions

Form 8038

Information Return for Tax-Exempt Private Activity Bond Issues

04-2011

Yes

Form 8038-G Information Return for Government Purpose Tax-Exempt Bond Issues

09-2011

Yes

Form 8038-GC Consolidated Information Return for Small Tax-Exempt Government Bond Issues

01-2012

No

Form 8038-B Information Return for Build America Bonds and Recovery Zone Economic Development Bonds

01-2010

Yes

Form 8038-TC Information Return for Tax Credit Bonds and Specified Tax Credit Bonds

11-2012

Yes

Form 8038-CP Credit for Qualified Bonds Allowed to Issuer

01-2012

Yes

Form 8038-T

Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate

04-2011

Yes

Form 8038-R Request for Recovery of Overpayment Under Arbitrage Rebate Provisions

04-2011

No

Form 8328 Carryforward Election of Unused Private Activity Bond Volume Cap

09-2011

No

Form 8703 Annual Certification of a Residential Rental Project

09-2013

No

Form 990, Schedule K Supplemental Information on Tax-Exempt Bonds

2013

Yes

Form 14429 Tax Exempt Bonds Voluntary Closing Agreement Program Request 03-2013 No

 

Publications

Name

Title

Version

Publication 1-TEB Understanding the Tax Exempt Bonds Examination Process 07-2011
Publication 3755 Tax Exempt Bonds-Filing Requirements 05-2001
Publication 4077 Tax-Exempt Bonds for 501(c)(3) Charitable Organizations / Compliance Guide

09-2005

Publication 4078 Tax-Exempt Private Activity Bonds / Compliance Guide 

09-2005

Publication 4079

Tax-Exempt Governmental Bonds / Compliance Guide

09-2005

Publication 5005 Your Responsibilities as a Conduit Issuer of Tax-Exempt Bonds

04-2012

Publication 5091 Voluntary Compliance for Tax-Exempt and Tax-Credit Bonds 06-2013
Page Last Reviewed or Updated: 26-Mar-2014

The Irs Amended Taxes

Irs amended taxes Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Irs amended taxes Tax questions. Irs amended taxes Future Developments What's New for 2013 What's New for 2014 Reminders Introduction You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. Irs amended taxes A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. Irs amended taxes It also includes plantations, ranches, ranges, and orchards. Irs amended taxes This publication explains how the federal tax laws apply to farming. Irs amended taxes Use this publication as a guide to figure your taxes and complete your farm tax return. Irs amended taxes If you need more information on a subject, get the specific IRS tax publication covering that subject. Irs amended taxes We refer to many of these free publications throughout this publication. Irs amended taxes See chapter 16 for information on ordering these publications. Irs amended taxes The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. Irs amended taxes However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Irs amended taxes This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. Irs amended taxes Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation of the Service. Irs amended taxes The IRS Mission. Irs amended taxes   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Irs amended taxes Comments and suggestions. Irs amended taxes   We welcome your comments about this publication and your suggestions for future editions. Irs amended taxes   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Irs amended taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs amended taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs amended taxes   You can email us at taxforms@irs. Irs amended taxes gov. Irs amended taxes Please put “Publications Comment” on the subject line. Irs amended taxes You can also send us comments from www. Irs amended taxes irs. Irs amended taxes gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. Irs amended taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs amended taxes Ordering forms and publications. Irs amended taxes   Visit www. Irs amended taxes irs. Irs amended taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs amended taxes Internal Revenue Service 1201 N. Irs amended taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs amended taxes   If you have a tax question, check the information available on IRS. Irs amended taxes gov or call 1-800-829-1040. Irs amended taxes We cannot answer tax questions sent to either of the above addresses. Irs amended taxes Comments on IRS enforcement actions. Irs amended taxes   The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were established to receive comments from small business about federal agency enforcement actions. Irs amended taxes The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. Irs amended taxes If you wish to comment on the enforcement actions of the IRS, you can: Call 1-888-734-3247, Fax your comments to 202-481-5719, Write to Office of the National Ombudsman U. Irs amended taxes S. Irs amended taxes Small Business Administration 409 3rd Street, S. Irs amended taxes W. Irs amended taxes  Washington, DC 20416 Send an email to ombudsman@sba. Irs amended taxes gov, or Download the appraisal form at  www. Irs amended taxes sba. Irs amended taxes gov/ombudsman. Irs amended taxes Treasury Inspector General for Tax Administration. Irs amended taxes   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users). Irs amended taxes You can remain anonymous. Irs amended taxes Farm tax classes. Irs amended taxes   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. Irs amended taxes Contact your county extension office for more information. Irs amended taxes Rural tax education website. Irs amended taxes   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. Irs amended taxes The website is available for farmers and ranchers, other agricultural producers, Extension educators, and any one interested in learning about the tax side of the agricultural community. Irs amended taxes Members of the National Farm Income Tax Extension Committee are contributors for the website and the website is hosted by Utah State University Cooperative Extension. Irs amended taxes You can visit the website at www. Irs amended taxes ruraltax. Irs amended taxes org. Irs amended taxes Future Developments The IRS has created a page on IRS. Irs amended taxes gov for information about Publication 225, at  www. Irs amended taxes irs. Irs amended taxes gov/pub225. Irs amended taxes Information about recent developments affecting Publication 225 will be posted on that page. Irs amended taxes What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. Irs amended taxes They are discussed in more detail throughout the publication. Irs amended taxes Standard mileage rate. Irs amended taxes  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Irs amended taxes 5 cents. Irs amended taxes See chapter 4. Irs amended taxes Simplified method for business use of home deduction. Irs amended taxes  The IRS now provides a simplified method to determine your expenses for business use of your home. Irs amended taxes For more information, see Schedule C (Form 1040), Part II, and its instructions. Irs amended taxes See chapter 4. Irs amended taxes Increased section 179 expense deduction dollar limits. Irs amended taxes  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. Irs amended taxes This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. Irs amended taxes See chapter 7. Irs amended taxes Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. Irs amended taxes  You may be able to take a 50% special depreciation allowance for certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. Irs amended taxes See chapter 7. Irs amended taxes Expiration of the 3-year recovery period for certain race horses. Irs amended taxes . Irs amended taxes  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Irs amended taxes See chapter 7. Irs amended taxes Tax rates. Irs amended taxes  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. Irs amended taxes 4% to 12. Irs amended taxes 4%. Irs amended taxes As a result, the self-employment tax is increased from 13. Irs amended taxes 3% to 15. Irs amended taxes 3%. Irs amended taxes See chapter 12. Irs amended taxes Maximum net earnings. Irs amended taxes  The maximum net self-employment earnings subject to the social security part (12. Irs amended taxes 4%) of the self-employment tax increased to $113,700 for 2013. Irs amended taxes There is no maximum limit on earnings subject to the Medicare part (2. Irs amended taxes 9%). Irs amended taxes See chapter 12. Irs amended taxes Net investment income tax. Irs amended taxes  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). Irs amended taxes If you are a trader in financial instruments and commodities and required to file Schedule C (Form 1040), your investment income (for purposes of the NIIT) may be reduced by your interest and other investment expenses to the extent those expenses are not used to reduce your self-employment income. Irs amended taxes For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. Irs amended taxes Social Security and Medicare Tax for 2013. Irs amended taxes  The employee tax rate for social security is 6. Irs amended taxes 2%. Irs amended taxes The employer tax rate for social security remains unchanged at 6. Irs amended taxes 2%. Irs amended taxes The social security wage base limit is $113,700. Irs amended taxes The Medicare tax rate is 1. Irs amended taxes 45% each for the employee and employer, unchanged from 2012. Irs amended taxes There is no wage base limit for Medicare tax. Irs amended taxes See chapter 13. Irs amended taxes Additional Medicare Tax. Irs amended taxes  For tax years beginning in 2013, a 0. Irs amended taxes 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. Irs amended taxes Use Form 8959, Additional Medicare Tax, to figure this tax. Irs amended taxes For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). Irs amended taxes In addition to withholding Medicare tax at 1. Irs amended taxes 45%, you must withhold a 0. Irs amended taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs amended taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Irs amended taxes Additional Medicare Tax is only imposed on the employee. Irs amended taxes There is no employer share of Additional Medicare Tax. Irs amended taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Irs amended taxes For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Irs amended taxes For more information on Additional Medicare Tax, visit IRS. Irs amended taxes gov and enter “Additional Medicare Tax” in the search box. Irs amended taxes See chapter 13. Irs amended taxes Leave-Based donation programs to aid victims of Hurricane Sandy. Irs amended taxes  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Irs amended taxes The donated leave will not be included in the income or wages of the employee. Irs amended taxes The employer may deduct the cash payments as business expenses or charitable contributions. Irs amended taxes See chapter 13. Irs amended taxes Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Irs amended taxes  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Irs amended taxes Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Irs amended taxes For more information, visit IRS. Irs amended taxes gov and enter “work opportunity credit” in the search box. Irs amended taxes See chapter 13. Irs amended taxes Estimated tax. Irs amended taxes  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. Irs amended taxes Also, when figuring your estimated tax, you may need to include the 0. Irs amended taxes 9% Additional Medicare Tax applicable to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above the threshold amount based on your filing status. Irs amended taxes For more information, see Publication 505. Irs amended taxes What's New for 2014 Maximum net earnings. Irs amended taxes  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. Irs amended taxes See chapter 12. Irs amended taxes Social security and Medicare tax for 2014. Irs amended taxes  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Irs amended taxes The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Irs amended taxes There is no limit on the amount of wages subject to Medicare tax. Irs amended taxes See chapter 13. Irs amended taxes Reminders The following reminders and other items may help you file your tax return. Irs amended taxes   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Irs amended taxes The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Irs amended taxes You can use one of the following IRS e-file options. Irs amended taxes Use an authorized IRS e-file provider. Irs amended taxes Use a personal computer. Irs amended taxes Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Irs amended taxes For details on these fast filing methods, see your income tax package. Irs amended taxes Principal agricultural activity codes. Irs amended taxes  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. Irs amended taxes It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. Irs amended taxes The U. Irs amended taxes S. Irs amended taxes Census Bureau also uses this information for its economic census. Irs amended taxes See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). Irs amended taxes Publication on employer identification numbers (EIN). Irs amended taxes  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. Irs amended taxes Topics include how to apply for an EIN and how to complete Form SS-4. Irs amended taxes Change of address. Irs amended taxes  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. Irs amended taxes If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. Irs amended taxes Be sure to include your suite, room, or other unit number. Irs amended taxes Reportable transactions. Irs amended taxes  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Irs amended taxes You may have to pay a penalty if you are required to file Form 8886 but do not do so. Irs amended taxes Reportable transactions include (1) transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, (2) transactions offered to you under conditions of confidentiality and for which you paid an advisor a minimum fee, (3) transactions for which you have or a related party has a right to a full or partial refund of fees if all or part of the intended tax consequences from the transaction are not sustained, (4) transactions that result in losses of at least $2 million in any single year or $4 million in any combination of years, and (5) transactions with asset holding periods of 45 days or less and that result in a tax credit of more than $250,000. Irs amended taxes For more information, see the Instructions for Form 8886. Irs amended taxes Form W-4 for 2014. Irs amended taxes  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. Irs amended taxes Those employees who owed a large amount of tax or received a large refund for 2013 may need to submit a new Form W-4. Irs amended taxes See Publication 919, How Do I Adjust My Tax Withholding. Irs amended taxes Form 1099-MISC. Irs amended taxes  Generally, file Form 1099-MISC if you pay at least $600 in rents, services, and other miscellaneous payments in your farming business to an individual (for example, an accountant, an attorney, or a veterinarian) who is not your employee. Irs amended taxes Limited Liability Company (LLC). Irs amended taxes  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. Irs amended taxes Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Irs amended taxes An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. Irs amended taxes 7701-3. Irs amended taxes See Publication 3402 for more details. Irs amended taxes Photographs of missing children. Irs amended taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs amended taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs amended taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs amended taxes Prev  Up  Next   Home   More Online Publications