Tax Amendment Form
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Tax Amendment Form
Tax amendment form 11. Tax amendment form Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. Tax amendment form By interview. Tax amendment form Repeat examinations. Tax amendment form The first part of this chapter explains some of your most important rights as a taxpayer. Tax amendment form The second part explains the examination, appeal, collection, and refund processes. Tax amendment form Declaration of Taxpayer Rights Protection of your rights. Tax amendment form IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. Tax amendment form Privacy and confidentiality. Tax amendment form The IRS will not disclose to anyone the information you give us, except as authorized by law. Tax amendment form You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. Tax amendment form Professional and courteous service. Tax amendment form If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. Tax amendment form If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. Tax amendment form Representation. Tax amendment form You can either represent yourself or, with proper written authorization, have someone else represent you in your place. Tax amendment form Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. Tax amendment form If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. Tax amendment form You can have someone accompany you at an interview. Tax amendment form You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. Tax amendment form Payment of only the correct amount of tax. Tax amendment form You are responsible for paying only the correct amount of tax due under the law—no more, no less. Tax amendment form If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. Tax amendment form Help with unresolved tax problems. Tax amendment form The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Tax amendment form Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. Tax amendment form For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. Tax amendment form Appeals and judicial review. Tax amendment form If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. Tax amendment form You can also ask a court to review your case. Tax amendment form Relief from certain penalties and interest. Tax amendment form The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. Tax amendment form We will waive interest that is the result of certain errors or delays caused by an IRS employee. Tax amendment form Examinations, Appeals, Collections, and Refunds Examinations (audits). Tax amendment form We accept most taxpayers' returns as filed. Tax amendment form If we inquire about your return or select it for examination, it does not suggest that you are dishonest. Tax amendment form The inquiry or examination may or may not result in more tax. Tax amendment form We may close your case without change; or, you may receive a refund. Tax amendment form The process of selecting a return for examination usually begins in one of two ways. Tax amendment form First, we use computer programs to identify returns that may have incorrect amounts. Tax amendment form These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. Tax amendment form Second, we use information from outside sources that indicates that a return may have incorrect amounts. Tax amendment form These sources may include newspapers, public records, and individuals. Tax amendment form If we determine that the information is accurate and reliable, we may use it to select a return for examination. Tax amendment form Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. Tax amendment form The following sections give an overview of how we conduct examinations. Tax amendment form By mail. Tax amendment form We handle many examinations and inquiries by mail. Tax amendment form We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. Tax amendment form You can respond by mail or you can request a personal interview with an examiner. Tax amendment form If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. Tax amendment form Please do not hesitate to write to us about anything you do not understand. Tax amendment form By interview. Tax amendment form If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. Tax amendment form If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. Tax amendment form If you do not agree with these changes, you can meet with the examiner's supervisor. Tax amendment form Repeat examinations. Tax amendment form If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. Tax amendment form Appeals. Tax amendment form If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. Tax amendment form Most differences can be settled without expensive and time-consuming court trials. Tax amendment form Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Tax amendment form If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. Tax amendment form S. Tax amendment form Tax Court, U. Tax amendment form S. Tax amendment form Court of Federal Claims, or the U. Tax amendment form S. Tax amendment form District Court where you live. Tax amendment form If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. Tax amendment form If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. Tax amendment form You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. Tax amendment form Collections. Tax amendment form Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. Tax amendment form It describes: What to do when you owe taxes. Tax amendment form It describes what to do if you get a tax bill and what to do if you think your bill is wrong. Tax amendment form It also covers making installment payments, delaying collection action, and submitting an offer in compromise. Tax amendment form IRS collection actions. Tax amendment form It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. Tax amendment form Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. Tax amendment form Innocent spouse relief. Tax amendment form Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. Tax amendment form To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. Tax amendment form In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Tax amendment form Do not file Form 8857 with your Form 1040. Tax amendment form For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. Tax amendment form Refunds. Tax amendment form You can file a claim for refund if you think you paid too much tax. Tax amendment form You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. Tax amendment form The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. Tax amendment form Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. Tax amendment form If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. Tax amendment form Prev Up Next Home More Online Publications
Tips for Taxpayers, Victims about Identity Theft and Tax Returns
IRS YouTube Videos
ID Theft: IRS Efforts on Identity Theft
FS-2014-2, January 2014
Identity theft remains a top priority for the Internal Revenue Service in 2014. Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. This year, the IRS continues to take new steps and strong actions to protect taxpayers and help victims of identity theft and refund fraud.
Stopping refund fraud related to identity theft is a top priority for the tax agency. The IRS is focused on preventing, detecting and resolving identity theft cases as soon as possible. The IRS has more than 3,000 employees working on identity theft cases. We have trained more than 35,000 employees who work with taxpayers to recognize and provide assistance when identity theft occurs.
Taxpayers can encounter identity theft involving their tax returns in several ways. One instance is where identity thieves try filing fraudulent refund claims using another person’s identifying information, which has been stolen. Innocent taxpayers are victimized because their refunds are delayed.
Here are some tips to protect you from becoming a victim, and steps to take if you think someone may have filed a tax return using your name:
Tips to protect you from becoming a victim of identity theft
- Don’t carry your Social Security card or any documents that include your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN).
- Don’t give a business your SSN or ITIN just because they ask. Give it only when required.
- Protect your financial information.
- Check your credit report every 12 months.
- Secure personal information in your home.
- Protect your personal computers by using firewalls and anti-spam/virus software, updating security patches and changing passwords for Internet accounts.
- Don’t give personal information over the phone, through the mail or on the Internet unless you have initiated the contact or you are sure you know who you are dealing with.
If your tax records are not currently affected by identity theft, but you believe you may be at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, contact the IRS Identity Protection Specialized Unit at 800-908-4490, extension 245 (Monday - Friday, 7 a.m. - 7 p.m. local time; Alaska and Hawaii follow Pacific time).
If you believe you’re a victim of identity theft
Be alert to possible identity theft if you receive a notice from the IRS or learn from your tax professional that:
- More than one tax return for you was filed;
- You have a balance due, refund offset or have had collection actions taken against you for a year you did not file a tax return;
- IRS records indicate you received more wages than you actually earned or
- Your state or federal benefits were reduced or cancelled because the agency received information reporting an income change.
If you receive a notice from the IRS and you suspect your identity has been used fraudulently, respond immediately by calling the number on the notice.
If you did not receive an IRS notice but believe you’ve been the victim of identity theft, contact the IRS Identity Protection Specialized Unit at 800-908-4490, extension 245 right away so we can take steps to secure your tax account and match your SSN or ITIN.
Also, fill out the IRS Identity Theft Affidavit, Form 14039. Please write legibly and follow the directions on the back of the form that relate to your specific circumstances.
In addition, we recommend you take additional steps with agencies outside the IRS:
- Report incidents of identity theft to the Federal Trade Commission at www.consumer.ftc.gov or the FTC Identity Theft hotline at 877-438-4338 or TTY 866-653-4261.
- File a report with the local police.
- Contact the fraud departments of the three major credit bureaus:
- Equifax – www.equifax.com, 800-525-6285
- Experian – www.experian.com, 888-397-3742
- TransUnion – www.transunion.com, 800-680-7289
- Close any accounts that have been tampered with or opened fraudulently.
More information is available at IRS.gov:
Help if you have reported an identity theft case to the IRS and are waiting for your federal tax refund
The IRS is working to speed up and further streamline identity theft case resolution to help innocent taxpayers.
The IRS more than doubled the level of employees dedicated to working identity theft cases between 2011 and 2012. As the IRS enters the 2014 filing season, we now have more than 3,000 employees working identity theft issues.
These are extremely complex cases to resolve, frequently touching on multiple issues and multiple tax years. Cases of resolving identity can be complicated by the thieves themselves contacting the IRS. Due to the complexity of the situation, this is a time-consuming process. Taxpayers are likely to see their refunds delayed for an extended period of time while we take the necessary actions to resolve the matter. A typical case can take about 180 days to resolve, and the IRS is working to reduce that time period.
If you have an open identity theft case that is being worked by the IRS, you need to continue to file your tax returns during this period.
For victims of identity theft who have previously been in contact with the IRS and have not achieved a resolution to their case, you may contact the IRS Identity Protection Specialized Unit, toll-free, at 800-908-4490. If you are unable to get your issue resolved and are experiencing financial difficulties, contact the Taxpayer Advocate Service toll-free at 877-777-4778.
It is a top priority for the IRS to help victims and reduce the time it takes to resolve cases. In addition, the IRS continues to aggressively expand its efforts to protect and prevent refund fraud involving identity theft before it occurs as well as work with federal, state and local officials to pursue the perpetrators of this fraud.
For more information, see the special identity theft section on IRS.gov and IRS Fact Sheet 2014-1, IRS Combats Identity Theft and Refund Fraud on Many Fronts.
Page Last Reviewed or Updated: 07-Jan-2014
The Tax Amendment Form
Tax amendment form Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. Tax amendment form Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. Tax amendment form However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. Tax amendment form The new provisions are in the Supplement to Publication 463, which is reprinted below. Tax amendment form Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. Tax amendment form After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Tax amendment form Certain provisions of this new law may reduce your taxes for 2001. Tax amendment form The new law contains the following provisions. Tax amendment form A new depreciation deduction, the special depreciation allowance. Tax amendment form An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. Tax amendment form If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. Tax amendment form See Amended Return, later. Tax amendment form Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. Tax amendment form However, there is a limit on the depreciation deduction you can take for your car each year. Tax amendment form See Depreciation Limit later. Tax amendment form Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. Tax amendment form This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. Tax amendment form You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). Tax amendment form See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. Tax amendment form You can claim the special depreciation allowance only for the year the qualified property is placed in service. Tax amendment form Qualified property. Tax amendment form Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. Tax amendment form You bought it new. Tax amendment form You bought it after September 10, 2001. Tax amendment form (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. Tax amendment form ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. Tax amendment form Example. Tax amendment form Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. Tax amendment form Bob's car is qualified property. Tax amendment form Bob chooses not to take a section 179 deduction for the car. Tax amendment form He does claim the new special depreciation allowance. Tax amendment form Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . Tax amendment form 75). Tax amendment form He then figures the special depreciation allowance of $4,500 ($15,000 × . Tax amendment form 30). Tax amendment form The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . Tax amendment form 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). Tax amendment form However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . Tax amendment form 75), as discussed next. Tax amendment form Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. Tax amendment form The limit is increased to $23,080 if the car is an electric car. Tax amendment form The section 179 deduction is treated as depreciation for purposes of this limit. Tax amendment form If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. Tax amendment form For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). Tax amendment form Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. Tax amendment form S. Tax amendment form Individual Income Tax Return, by April 15, 2003. Tax amendment form At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. Tax amendment form ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). Tax amendment form If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). Tax amendment form Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. Tax amendment form For details, see Revenue Procedure 2002–33. Tax amendment form (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. Tax amendment form ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. Tax amendment form Example. Tax amendment form The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . Tax amendment form 75 x . Tax amendment form 20) depreciation deduction for his new car using MACRS. Tax amendment form Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. Tax amendment form Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. Tax amendment form Bob's new filled-in Form 2106 is shown later. Tax amendment form Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. Tax amendment form As a general rule, you must make this election by the due date (including extensions) of your return. Tax amendment form You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. Tax amendment form To get this extension, you must have filed your original return by the due date (including extensions). Tax amendment form At the top of the statement, print “Filed pursuant to section 301. Tax amendment form 9100–2. Tax amendment form ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. Tax amendment form Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Tax amendment form Deemed election for return filed before June 1, 2002. Tax amendment form If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. Tax amendment form You filed your 2001 return before June 1, 2002. Tax amendment form You claimed depreciation on your return but did not claim the special depreciation allowance. Tax amendment form You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. Tax amendment form Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev Up Next Home More Online Publications