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Tax Amendment Deadline

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Tax Amendment Deadline

Tax amendment deadline Index A Additional Medicare Tax, Step 5. Tax amendment deadline , Line 18. Tax amendment deadline Address change, Change of address. Tax amendment deadline Adjustments to income Estimated tax, Adjustments to income. Tax amendment deadline Withholding allowances, Adjustments to income (worksheet line 4). Tax amendment deadline Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). Tax amendment deadline AGI, AGI. Tax amendment deadline Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. Tax amendment deadline Annualized estimated tax worksheets, Worksheet 2-9. Tax amendment deadline 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Tax amendment deadline 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. Tax amendment deadline 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. Tax amendment deadline 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. Tax amendment deadline 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. Tax amendment deadline 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. Tax amendment deadline 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. Tax amendment deadline 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. Tax amendment deadline 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. Tax amendment deadline Credit against income tax, Backup withholding. Tax amendment deadline C Capital gains and losses Annualized estimated tax, Tax on net capital gain. Tax amendment deadline Estimated tax on net capital gain, Tax on net capital gain. Tax amendment deadline Qualified dividends, Tax on qualified dividends and capital gains. Tax amendment deadline Casualty and theft losses, Itemized deductions (worksheet line 1). Tax amendment deadline Waiver of penalty, Waiver of Penalty Change of address, Change of address. Tax amendment deadline Change of name, Name changed. Tax amendment deadline Charitable contributions, Itemized deductions (worksheet line 1). Tax amendment deadline Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). Tax amendment deadline Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). Tax amendment deadline Claim of right, Itemized deductions (worksheet line 1). Tax amendment deadline Commodity credit corporation loans, Federal Payments Community property states, Community property states. Tax amendment deadline Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). Tax amendment deadline Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). Tax amendment deadline Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). Tax amendment deadline Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. Tax amendment deadline Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). Tax amendment deadline Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Tax amendment deadline Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. Tax amendment deadline Domestic help, Household workers. Tax amendment deadline Definition, Household workers. Tax amendment deadline Withholding, Household workers. Tax amendment deadline E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. Tax amendment deadline Nonaccountable plans, Nonaccountable plan. Tax amendment deadline Reimbursements, Expense allowances. Tax amendment deadline Employer Identification Numbers (EINs), Taxpayer identification number. Tax amendment deadline Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. Tax amendment deadline , Employer's error. Tax amendment deadline Repaying withheld tax, Repaying withheld tax. Tax amendment deadline Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Tax amendment deadline Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). Tax amendment deadline Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. Tax amendment deadline Aliens, Aliens, Nonresident aliens. Tax amendment deadline Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. Tax amendment deadline Change of address, Change of address. Tax amendment deadline Change of name, Name changed. Tax amendment deadline Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. Tax amendment deadline Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. Tax amendment deadline , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. Tax amendment deadline Higher income individuals, Higher income taxpayers. Tax amendment deadline How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. Tax amendment deadline Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. Tax amendment deadline , Tax on net capital gain. Tax amendment deadline No standard deduction, No standard deduction. Tax amendment deadline Nonresident aliens, Nonresident aliens. Tax amendment deadline Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. Tax amendment deadline Separate returns, Separate Returns Sick pay, Estimated tax. Tax amendment deadline Standard deduction, Standard deduction—line 2. Tax amendment deadline , Line 7. Tax amendment deadline Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. Tax amendment deadline , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. Tax amendment deadline 2014 Estimated Tax Worksheet, Worksheet 2-2. Tax amendment deadline 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. Tax amendment deadline 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. Tax amendment deadline Foreign earned income, Worksheet 2-8. Tax amendment deadline 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. Tax amendment deadline 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. Tax amendment deadline 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. Tax amendment deadline 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. Tax amendment deadline 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. Tax amendment deadline 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. Tax amendment deadline 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. Tax amendment deadline 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. Tax amendment deadline Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. Tax amendment deadline Good for only one year, An exemption is good for only 1 year. Tax amendment deadline Itemized deductions, Itemizing deductions or claiming exemptions or credits. Tax amendment deadline Students, Students. Tax amendment deadline Exemptions, Line 10. Tax amendment deadline Dependents, Dependents. Tax amendment deadline Expected taxable income, Exemptions—line 4. Tax amendment deadline Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). Tax amendment deadline Self, Self. Tax amendment deadline Spouse, Spouse. Tax amendment deadline Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). Tax amendment deadline Allowances, Expense allowances. Tax amendment deadline F Farmers Estimated tax, Special Rules, Farmers and fishermen. Tax amendment deadline , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Tax amendment deadline Gross income, Gross income from farming. Tax amendment deadline Joint returns, Joint returns. Tax amendment deadline Required annual payment, Farmers and fishermen. Tax amendment deadline Underpayment penalty, Farmers and fishermen. Tax amendment deadline , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Tax amendment deadline Withholding for farmworkers, Farmworkers. Tax amendment deadline Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. Tax amendment deadline Farmers and fishermen, Fiscal year farmers and fishermen. Tax amendment deadline Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. Tax amendment deadline , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Tax amendment deadline Gross income, Gross income from fishing. Tax amendment deadline Joint returns, Joint returns. Tax amendment deadline Required annual payment, Farmers and fishermen. Tax amendment deadline Underpayment penalty, Farmers and fishermen. Tax amendment deadline , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Tax amendment deadline Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. Tax amendment deadline , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. Tax amendment deadline Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Tax amendment deadline , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. Tax amendment deadline Number of allowances claimed, Only one job (worksheet line B). Tax amendment deadline Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. Tax amendment deadline Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. Tax amendment deadline Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. Tax amendment deadline Form W-9, Withholding rules. Tax amendment deadline Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. Tax amendment deadline Fringe benefits, Taxable Fringe Benefits, More information. Tax amendment deadline G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). Tax amendment deadline , Form W-2G Winnings, Form W-2G Gross income, Gross income. Tax amendment deadline Farming, Gross income from farming. Tax amendment deadline Fishing, Gross income from fishing. Tax amendment deadline H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). Tax amendment deadline Withholding allowance, Head of household filing status (worksheet line E). Tax amendment deadline Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. Tax amendment deadline Underpayment penalty, Higher income taxpayers. Tax amendment deadline Household workers, Household workers. Tax amendment deadline I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Tax amendment deadline IRS withholding calculator, IRS Withholding Calculator. Tax amendment deadline Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). Tax amendment deadline Estimated tax, expected taxable income, Itemized deductions—line 2. Tax amendment deadline Exemption from withholding, Itemizing deductions or claiming exemptions or credits. Tax amendment deadline Gambling losses, Itemized deductions (worksheet line 1). Tax amendment deadline , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. Tax amendment deadline Farmers and fishermen, Joint returns. Tax amendment deadline Underpayment penalty, 2012 separate returns and 2013 joint return. Tax amendment deadline M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. Tax amendment deadline (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. Tax amendment deadline Withholding allowances, Married individuals. Tax amendment deadline Medical and dental expenses, Itemized deductions (worksheet line 1). Tax amendment deadline Military retirement pay, Military retirees. Tax amendment deadline , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. Tax amendment deadline N Name change, Name changed. Tax amendment deadline Net investment income tax, Step 5. Tax amendment deadline , Line 18. Tax amendment deadline NIIT, Step 5. Tax amendment deadline , Line 18. Tax amendment deadline Noncitizens Estimated tax, Aliens Withholding, Single. Tax amendment deadline , Employees who are not citizens or residents. Tax amendment deadline Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. Tax amendment deadline Individual taxpayer identification numbers (ITINs), Taxpayer identification number. Tax amendment deadline O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. Tax amendment deadline Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. Tax amendment deadline Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. Tax amendment deadline Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). Tax amendment deadline Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. Tax amendment deadline Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. Tax amendment deadline Excess, Accountable plan. Tax amendment deadline Reporting Fringe benefits, How your employer reports your benefits. Tax amendment deadline Gambling winnings, Information to give payer. Tax amendment deadline Tips to employer, Reporting tips to your employer. Tax amendment deadline Required annual payment, Required Annual Payment— Line 14c, Example. Tax amendment deadline Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. Tax amendment deadline Self-employment tax, Self-employment income. Tax amendment deadline Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. Tax amendment deadline Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. Tax amendment deadline Single marital status, Single. Tax amendment deadline Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. Tax amendment deadline Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. Tax amendment deadline Marital status, Marital Status Personal Allowances Worksheet, Spouse. Tax amendment deadline Standard deduction, Standard deduction—line 2. Tax amendment deadline , Line 7. Tax amendment deadline State and local income taxes and property taxes, Itemized deductions (worksheet line 1). Tax amendment deadline State or local deferred compensation plan payments, Periodic Payments Students, Students. Tax amendment deadline Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. Tax amendment deadline Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. Tax amendment deadline Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. Tax amendment deadline Tips, Tips, More information. Tax amendment deadline Total income, Total income. Tax amendment deadline Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Tax amendment deadline TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. Tax amendment deadline Amended estimated tax, Underpayment penalty. Tax amendment deadline Amended returns, Amended returns. Tax amendment deadline Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. Tax amendment deadline Capital gains (Worksheet 4-1), Worksheet 4-1. Tax amendment deadline 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. Tax amendment deadline , Farmers and Fishermen, Farmers and fishermen. Tax amendment deadline Figuring, IRS can figure the penalty for you. Tax amendment deadline , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. Tax amendment deadline Joint returns, 2012 separate returns and 2013 joint return. Tax amendment deadline Lowering or eliminating, Lowering or eliminating the penalty. Tax amendment deadline Minimum required each period, Minimum required each period. Tax amendment deadline No penalty, No penalty. Tax amendment deadline No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. Tax amendment deadline , Actual withholding method. Tax amendment deadline Penalty figured for each period, Penalty figured separately for each period. Tax amendment deadline Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. Tax amendment deadline 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. Tax amendment deadline Waiver, Waiver of Penalty When charged, When penalty is charged. Tax amendment deadline Unemployment compensation, Unemployment Compensation, Form 1099-G. Tax amendment deadline W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. Tax amendment deadline , Only one job (worksheet line B). Tax amendment deadline Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. Tax amendment deadline Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. Tax amendment deadline Domestic help, Household workers. Tax amendment deadline Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. Tax amendment deadline Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. Tax amendment deadline Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Tax amendment deadline , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. Tax amendment deadline , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. Tax amendment deadline Household workers, Household workers. Tax amendment deadline Marital status, Marital Status Married taxpayers, Married. Tax amendment deadline , Married individuals. Tax amendment deadline Multiple jobs, Multiple jobs. Tax amendment deadline Noncitizens, Single. Tax amendment deadline , Employees who are not citizens or residents. Tax amendment deadline Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. Tax amendment deadline Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. Tax amendment deadline Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. Tax amendment deadline , Actual withholding method. Tax amendment deadline Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. Tax amendment deadline 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. Tax amendment deadline 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. Tax amendment deadline 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. Tax amendment deadline 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. Tax amendment deadline 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. Tax amendment deadline 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Tax amendment deadline 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. Tax amendment deadline 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. Tax amendment deadline Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. Tax amendment deadline 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. Tax amendment deadline 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. Tax amendment deadline 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. Tax amendment deadline 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. Tax amendment deadline 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. Tax amendment deadline 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. Tax amendment deadline 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. Tax amendment deadline 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. Tax amendment deadline 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications
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The Tax Amendment Deadline

Tax amendment deadline 5. Tax amendment deadline   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. Tax amendment deadline This chapter discusses the records you need to keep to prove these expenses. Tax amendment deadline If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Tax amendment deadline You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Tax amendment deadline These plans are discussed in chapter 6 under Reimbursements . Tax amendment deadline How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Tax amendment deadline You must be able to prove the elements listed across the top portion of the chart. Tax amendment deadline You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Tax amendment deadline You cannot deduct amounts that you approximate or estimate. Tax amendment deadline You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Tax amendment deadline You must generally prepare a written record for it to be considered adequate. Tax amendment deadline This is because written evidence is more reliable than oral evidence alone. Tax amendment deadline However, if you prepare a record on a computer, it is considered an adequate record. Tax amendment deadline 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. Tax amendment deadline You should also keep documentary evidence that, together with your record, will support each element of an expense. Tax amendment deadline Documentary evidence. Tax amendment deadline   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Tax amendment deadline Exception. Tax amendment deadline   Documentary evidence is not needed if any of the following conditions apply. Tax amendment deadline 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. Tax amendment deadline ( Accountable plans and per diem allowances are discussed in chapter 6. Tax amendment deadline ) Your expense, other than lodging, is less than $75. Tax amendment deadline You have a transportation expense for which a receipt is not readily available. Tax amendment deadline Adequate evidence. Tax amendment deadline   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Tax amendment deadline   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Tax amendment deadline The name and location of the hotel. Tax amendment deadline The dates you stayed there. Tax amendment deadline Separate amounts for charges such as lodging, meals, and telephone calls. Tax amendment deadline   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Tax amendment deadline The name and location of the restaurant. Tax amendment deadline The number of people served. Tax amendment deadline The date and amount of the expense. Tax amendment deadline If a charge is made for items other than food and beverages, the receipt must show that this is the case. Tax amendment deadline Canceled check. Tax amendment deadline   A canceled check, together with a bill from the payee, ordinarily establishes the cost. Tax amendment deadline However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Tax amendment deadline Duplicate information. Tax amendment deadline   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. Tax amendment deadline   You do not have to record amounts your employer pays directly for any ticket or other travel item. Tax amendment deadline 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. Tax amendment deadline Timely-kept records. Tax amendment deadline   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. Tax amendment deadline A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Tax amendment deadline   You do not need to write down the elements of every expense on the day of the expense. Tax amendment deadline If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Tax amendment deadline   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Tax amendment deadline This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Tax amendment deadline Proving business purpose. Tax amendment deadline   You must generally provide a written statement of the business purpose of an expense. Tax amendment deadline However, the degree of proof varies according to the circumstances in each case. Tax amendment deadline If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Tax amendment deadline Example. Tax amendment deadline 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. Tax amendment deadline 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. Tax amendment deadline You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Tax amendment deadline Confidential information. Tax amendment deadline   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. Tax amendment deadline 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. Tax amendment deadline 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. Tax amendment deadline 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. Tax amendment deadline Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Tax amendment deadline Documentary evidence can be receipts, paid bills, or similar evidence. Tax amendment deadline 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. Tax amendment deadline For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Tax amendment deadline Invoices of deliveries establish when you used the car for business. Tax amendment deadline Table 5-1. Tax amendment deadline How To Prove Certain Business Expenses IF you have expenses for . Tax amendment deadline . Tax amendment deadline THEN you must keep records that show details of the following elements . Tax amendment deadline . Tax amendment deadline . Tax amendment deadline   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Tax amendment deadline Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Tax amendment deadline Dates you left and returned for each trip and number of days spent on business. Tax amendment deadline Destination or area of your travel (name of city, town, or other designation). Tax amendment deadline Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Tax amendment deadline    Relationship: N/A Entertainment Cost of each separate expense. Tax amendment deadline Incidental expenses such as taxis, telephones, etc. Tax amendment deadline , may be totaled on a daily basis. Tax amendment deadline Date of entertainment. Tax amendment deadline (Also see Business Purpose. Tax amendment deadline ) Name and address or location of place of entertainment. Tax amendment deadline Type of entertainment if not otherwise apparent. Tax amendment deadline (Also see Business Purpose. Tax amendment deadline ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Tax amendment deadline  For entertainment, the nature of the business discussion or activity. Tax amendment deadline 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. Tax amendment deadline    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Tax amendment deadline  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Tax amendment deadline Gifts Cost of the gift. Tax amendment deadline Date of the gift. Tax amendment deadline Description of the gift. Tax amendment deadline   Transportation Cost of each separate expense. Tax amendment deadline 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. Tax amendment deadline Date of the expense. Tax amendment deadline For car expenses, the date of the use of the car. Tax amendment deadline Your business destination. Tax amendment deadline Purpose: Business purpose for the expense. Tax amendment deadline    Relationship: N/A Sampling. Tax amendment deadline   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. Tax amendment deadline 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. Tax amendment deadline Example. Tax amendment deadline You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Tax amendment deadline There is no other business use of the car, but you and your family use the car for personal purposes. Tax amendment deadline You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Tax amendment deadline Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Tax amendment deadline 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. Tax amendment deadline Exceptional circumstances. Tax amendment deadline   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. Tax amendment deadline This applies if all the following are true. Tax amendment deadline 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 . Tax amendment deadline You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Tax amendment deadline You have presented other evidence for the element that is the best proof possible under the circumstances. Tax amendment deadline Destroyed records. Tax amendment deadline   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Tax amendment deadline Reasons beyond your control include fire, flood, and other casualties. Tax amendment deadline    Table 5-2. Tax amendment deadline 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. Tax amendment deadline ) 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. Tax amendment deadline Separating expenses. Tax amendment deadline   Each separate payment is generally considered a separate expense. Tax amendment deadline 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. Tax amendment deadline You must record them separately in your records. Tax amendment deadline Season or series tickets. Tax amendment deadline   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Tax amendment deadline 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. Tax amendment deadline You must keep records to show whether you use each ticket as a gift or entertainment. Tax amendment deadline 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. Tax amendment deadline See Entertainment tickets in chapter 2. Tax amendment deadline Combining items. Tax amendment deadline   You can make one daily entry in your record for reasonable categories of expenses. Tax amendment deadline Examples are taxi fares, telephone calls, or other incidental travel costs. Tax amendment deadline Meals should be in a separate category. Tax amendment deadline You can include tips for meal-related services with the costs of the meals. Tax amendment deadline   Expenses of a similar nature occurring during the course of a single event are considered a single expense. Tax amendment deadline 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. Tax amendment deadline Car expenses. Tax amendment deadline   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. Tax amendment deadline Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Tax amendment deadline Example. Tax amendment deadline 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. Tax amendment deadline You can account for these using a single record of miles driven. Tax amendment deadline Gift expenses. Tax amendment deadline   You do not always have to record the name of each recipient of a gift. Tax amendment deadline 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. Tax amendment deadline 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. Tax amendment deadline Allocating total cost. Tax amendment deadline   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. Tax amendment deadline To do so, you must establish the number of persons who participated in the event. Tax amendment deadline   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Tax amendment deadline See Allocating between business and nonbusiness in chapter 2. Tax amendment deadline If your return is examined. Tax amendment deadline    If your return is examined, you may have to provide additional information to the IRS. Tax amendment deadline 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. Tax amendment deadline    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Tax amendment deadline Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Tax amendment deadline Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. Tax amendment deadline Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. Tax amendment deadline Entertainment  (Detail in Schedule C)                                 4. Tax amendment deadline Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. Tax amendment deadline Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Tax amendment deadline ) (Detail mileage in Schedule A. Tax amendment deadline ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. Tax amendment deadline Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Tax amendment deadline 00 or more. Tax amendment deadline 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. Tax amendment deadline 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. Tax amendment deadline A return filed early is considered filed on the due date. Tax amendment deadline For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Tax amendment deadline You must keep records of the business use of your car for each year of the recovery period. Tax amendment deadline See More-than-50%-use test in chapter 4 under Depreciation Deduction. Tax amendment deadline Reimbursed for expenses. Tax amendment deadline   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. Tax amendment deadline However, you may have to prove your expenses if any of the following conditions apply. Tax amendment deadline You claim deductions for expenses that are more than reimbursements. Tax amendment deadline Your expenses are reimbursed under a nonaccountable plan. Tax amendment deadline Your employer does not use adequate accounting procedures to verify expense accounts. Tax amendment deadline You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Tax amendment deadline Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Tax amendment deadline Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Tax amendment deadline Prev  Up  Next   Home   More Online Publications