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Irs Tax Amendment Form

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Irs Tax Amendment Form

Irs tax amendment form Publication 571 - Additional Material Prev  Up  Next   Home   More Online Publications
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Understanding Your CP54B Notice

Your tax return shows a different name and/or ID number from the information we have for your account. Please provide more information to us in order to receive your refund.


What you need to do

  • Review your identifying information shown on this notice and compare it to your most recent social security card or taxpayer ID card.
  • Complete the CP54 response form to explain the discrepancies.
  • Include copies of documents to substantiate your name and identifying number.

You may want to

  • Contact the Social Security Administration (SSA) to update your records if any of the following occurred:
    • you recently married and are using your spouse’s last name and have not already contacted SSA,
    • you legally changed your name without contacting SSA,
    • or your social security number and/or name are different than on your  social security card.

 


Answers to Common Questions

Q. I sent you my information. When will I get my refund?

A. Once we receive your response form and verify the information you provided, you should receive your refund in 4 to 6 weeks. If you don’t hear from us after 4 to 6 weeks, call our “Where’s My Refund?” toll free line at 1-800-829-1954 to check on the status of your refund.

 


Tips for next year

Make sure you file using your name and taxpayer ID number as they appear on your social security card or taxpayer ID card.
 

Page Last Reviewed or Updated: 22-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Irs Tax Amendment Form

Irs tax amendment form 5. Irs tax amendment form   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. Irs tax amendment form This chapter discusses the records you need to keep to prove these expenses. Irs tax amendment form If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Irs tax amendment form You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Irs tax amendment form These plans are discussed in chapter 6 under Reimbursements . Irs tax amendment form How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Irs tax amendment form You must be able to prove the elements listed across the top portion of the chart. Irs tax amendment form You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Irs tax amendment form You cannot deduct amounts that you approximate or estimate. Irs tax amendment form You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Irs tax amendment form You must generally prepare a written record for it to be considered adequate. Irs tax amendment form This is because written evidence is more reliable than oral evidence alone. Irs tax amendment form However, if you prepare a record on a computer, it is considered an adequate record. Irs tax amendment form What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. Irs tax amendment form You should also keep documentary evidence that, together with your record, will support each element of an expense. Irs tax amendment form Documentary evidence. Irs tax amendment form   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Irs tax amendment form Exception. Irs tax amendment form   Documentary evidence is not needed if any of the following conditions apply. Irs tax amendment form You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. Irs tax amendment form ( Accountable plans and per diem allowances are discussed in chapter 6. Irs tax amendment form ) Your expense, other than lodging, is less than $75. Irs tax amendment form You have a transportation expense for which a receipt is not readily available. Irs tax amendment form Adequate evidence. Irs tax amendment form   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Irs tax amendment form   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Irs tax amendment form The name and location of the hotel. Irs tax amendment form The dates you stayed there. Irs tax amendment form Separate amounts for charges such as lodging, meals, and telephone calls. Irs tax amendment form   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Irs tax amendment form The name and location of the restaurant. Irs tax amendment form The number of people served. Irs tax amendment form The date and amount of the expense. Irs tax amendment form If a charge is made for items other than food and beverages, the receipt must show that this is the case. Irs tax amendment form Canceled check. Irs tax amendment form   A canceled check, together with a bill from the payee, ordinarily establishes the cost. Irs tax amendment form However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Irs tax amendment form Duplicate information. Irs tax amendment form   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. Irs tax amendment form   You do not have to record amounts your employer pays directly for any ticket or other travel item. Irs tax amendment form However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. Irs tax amendment form Timely-kept records. Irs tax amendment form   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. Irs tax amendment form A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Irs tax amendment form   You do not need to write down the elements of every expense on the day of the expense. Irs tax amendment form If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Irs tax amendment form   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Irs tax amendment form This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Irs tax amendment form Proving business purpose. Irs tax amendment form   You must generally provide a written statement of the business purpose of an expense. Irs tax amendment form However, the degree of proof varies according to the circumstances in each case. Irs tax amendment form If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Irs tax amendment form Example. Irs tax amendment form If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. Irs tax amendment form You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. Irs tax amendment form You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Irs tax amendment form Confidential information. Irs tax amendment form   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Irs tax amendment form However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Irs tax amendment form What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. Irs tax amendment form If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Irs tax amendment form Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Irs tax amendment form Documentary evidence can be receipts, paid bills, or similar evidence. Irs tax amendment form If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. Irs tax amendment form For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Irs tax amendment form Invoices of deliveries establish when you used the car for business. Irs tax amendment form Table 5-1. Irs tax amendment form How To Prove Certain Business Expenses IF you have expenses for . Irs tax amendment form . Irs tax amendment form THEN you must keep records that show details of the following elements . Irs tax amendment form . Irs tax amendment form . Irs tax amendment form   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Irs tax amendment form Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Irs tax amendment form Dates you left and returned for each trip and number of days spent on business. Irs tax amendment form Destination or area of your travel (name of city, town, or other designation). Irs tax amendment form Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Irs tax amendment form    Relationship: N/A Entertainment Cost of each separate expense. Irs tax amendment form Incidental expenses such as taxis, telephones, etc. Irs tax amendment form , may be totaled on a daily basis. Irs tax amendment form Date of entertainment. Irs tax amendment form (Also see Business Purpose. Irs tax amendment form ) Name and address or location of place of entertainment. Irs tax amendment form Type of entertainment if not otherwise apparent. Irs tax amendment form (Also see Business Purpose. Irs tax amendment form ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Irs tax amendment form  For entertainment, the nature of the business discussion or activity. Irs tax amendment form If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. Irs tax amendment form    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Irs tax amendment form  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Irs tax amendment form Gifts Cost of the gift. Irs tax amendment form Date of the gift. Irs tax amendment form Description of the gift. Irs tax amendment form   Transportation Cost of each separate expense. Irs tax amendment form For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. Irs tax amendment form Date of the expense. Irs tax amendment form For car expenses, the date of the use of the car. Irs tax amendment form Your business destination. Irs tax amendment form Purpose: Business purpose for the expense. Irs tax amendment form    Relationship: N/A Sampling. Irs tax amendment form   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. Irs tax amendment form You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. Irs tax amendment form Example. Irs tax amendment form You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Irs tax amendment form There is no other business use of the car, but you and your family use the car for personal purposes. Irs tax amendment form You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Irs tax amendment form Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Irs tax amendment form Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. Irs tax amendment form Exceptional circumstances. Irs tax amendment form   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. Irs tax amendment form This applies if all the following are true. Irs tax amendment form You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . Irs tax amendment form You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Irs tax amendment form You have presented other evidence for the element that is the best proof possible under the circumstances. Irs tax amendment form Destroyed records. Irs tax amendment form   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Irs tax amendment form Reasons beyond your control include fire, flood, and other casualties. Irs tax amendment form    Table 5-2. Irs tax amendment form Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. Irs tax amendment form ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. Irs tax amendment form Separating expenses. Irs tax amendment form   Each separate payment is generally considered a separate expense. Irs tax amendment form For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. Irs tax amendment form You must record them separately in your records. Irs tax amendment form Season or series tickets. Irs tax amendment form   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Irs tax amendment form To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. Irs tax amendment form You must keep records to show whether you use each ticket as a gift or entertainment. Irs tax amendment form Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. Irs tax amendment form See Entertainment tickets in chapter 2. Irs tax amendment form Combining items. Irs tax amendment form   You can make one daily entry in your record for reasonable categories of expenses. Irs tax amendment form Examples are taxi fares, telephone calls, or other incidental travel costs. Irs tax amendment form Meals should be in a separate category. Irs tax amendment form You can include tips for meal-related services with the costs of the meals. Irs tax amendment form   Expenses of a similar nature occurring during the course of a single event are considered a single expense. Irs tax amendment form For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. Irs tax amendment form Car expenses. Irs tax amendment form   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Irs tax amendment form Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Irs tax amendment form Example. Irs tax amendment form You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. Irs tax amendment form You can account for these using a single record of miles driven. Irs tax amendment form Gift expenses. Irs tax amendment form   You do not always have to record the name of each recipient of a gift. Irs tax amendment form A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. Irs tax amendment form For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. Irs tax amendment form Allocating total cost. Irs tax amendment form   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. Irs tax amendment form To do so, you must establish the number of persons who participated in the event. Irs tax amendment form   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Irs tax amendment form See Allocating between business and nonbusiness in chapter 2. Irs tax amendment form If your return is examined. Irs tax amendment form    If your return is examined, you may have to provide additional information to the IRS. Irs tax amendment form This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. Irs tax amendment form    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Irs tax amendment form Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Irs tax amendment form Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. Irs tax amendment form Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. Irs tax amendment form Entertainment  (Detail in Schedule C)                                 4. Irs tax amendment form Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. Irs tax amendment form Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Irs tax amendment form ) (Detail mileage in Schedule A. Irs tax amendment form ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. Irs tax amendment form Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Irs tax amendment form 00 or more. Irs tax amendment form Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Irs tax amendment form Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. Irs tax amendment form A return filed early is considered filed on the due date. Irs tax amendment form For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Irs tax amendment form You must keep records of the business use of your car for each year of the recovery period. Irs tax amendment form See More-than-50%-use test in chapter 4 under Depreciation Deduction. Irs tax amendment form Reimbursed for expenses. Irs tax amendment form   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. Irs tax amendment form However, you may have to prove your expenses if any of the following conditions apply. Irs tax amendment form You claim deductions for expenses that are more than reimbursements. Irs tax amendment form Your expenses are reimbursed under a nonaccountable plan. Irs tax amendment form Your employer does not use adequate accounting procedures to verify expense accounts. Irs tax amendment form You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Irs tax amendment form Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Irs tax amendment form Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Irs tax amendment form Prev  Up  Next   Home   More Online Publications