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Tax Amendment Form

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Tax Amendment Form

Tax amendment form Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Tax amendment form Tax questions. Tax amendment form What's New for 2013 Increased section 179 deduction dollar limits. Tax amendment form  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). Tax amendment form This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. Tax amendment form See Dollar Limits under How Much Can You Deduct in chapter 2. Tax amendment form Depreciation limits on business vehicles. Tax amendment form  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. Tax amendment form The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. Tax amendment form See Maximum Depreciation Deduction in chapter 5. Tax amendment form Special allowance for qualified second generation biofuel plant property. Tax amendment form . Tax amendment form  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. Tax amendment form Election to accelerate minimum tax credits for round 3 extension property. Tax amendment form . Tax amendment form  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. Tax amendment form What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. Tax amendment form  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. Tax amendment form Also, the definition of section 179 property will no longer include certain qualified real property. Tax amendment form Expiration of the 7-year recovery period for motor sports entertainment complexes. Tax amendment form  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. Tax amendment form Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. Tax amendment form  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. Tax amendment form Expiration of the accelerated depreciation for qualified Indian reservation property. Tax amendment form  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. Tax amendment form Expiration of the 3-year recovery period for certain race horses. Tax amendment form  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Tax amendment form Reminders Photographs of missing children. Tax amendment form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax amendment form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax amendment form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax amendment form Introduction Future developments. Tax amendment form   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. Tax amendment form irs. Tax amendment form gov/pub946. Tax amendment form This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). Tax amendment form It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. Tax amendment form The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. Tax amendment form For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. Tax amendment form Definitions. Tax amendment form   Many of the terms used in this publication are defined in the Glossary near the end of the publication. Tax amendment form Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. Tax amendment form Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. Tax amendment form For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. Tax amendment form   We welcome your comments about this publication and your suggestions for future editions. Tax amendment form   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Tax amendment form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax amendment form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax amendment form   You can send us comments from www. Tax amendment form irs. Tax amendment form gov/formspubs/. Tax amendment form Select “Comment on Tax Forms and Publications” under “More Information. Tax amendment form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax amendment form Ordering forms and publications. Tax amendment form   Visit www. Tax amendment form irs. Tax amendment form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax amendment form Internal Revenue Service 1201 N. Tax amendment form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax amendment form   If you have a tax question, check the information available on IRS. Tax amendment form gov or call 1-800-829-1040. Tax amendment form We cannot answer tax questions sent to either of the above addresses. Tax amendment form Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Sandy in New Jersey

Updated 2/4/13 The IRS announced additional tax relief, further extending certain tax deadlines until April 1 for Monmouth and Ocean counties. 

NJ-2012-47, Nov. 7, 2012

MOUNTAINSIDE, NJ — Victims of Hurricane Sandy that began on Oct. 26, 2012 in parts of New Jersey may qualify for tax relief from the Internal Revenue Service.

The President has declared Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 26, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 26, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Oct. 26 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Oct. 26 and on or before Feb. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Oct. 26 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New Jersey/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 04-Nov-2013

The Tax Amendment Form

Tax amendment form Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. Tax amendment form irs. Tax amendment form gov/pub596. Tax amendment form What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. Tax amendment form A tax credit usually means more money in your pocket. Tax amendment form It reduces the amount of tax you owe. Tax amendment form The EIC may also give you a refund. Tax amendment form Can I Claim the EIC? To claim the EIC, you must meet certain rules. Tax amendment form These rules are summarized in Table 1. Tax amendment form Table 1. Tax amendment form Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Tax amendment form Second, you must meet all the rules in one of these columns, whichever applies. Tax amendment form Third, you must meet the rule in this column. Tax amendment form Chapter 1. Tax amendment form  Rules for Everyone Chapter 2. Tax amendment form  Rules If You Have a Qualifying Child Chapter 3. Tax amendment form  Rules If You Do Not Have a Qualifying Child Chapter 4. Tax amendment form  Figuring and Claiming the EIC 1. Tax amendment form Your adjusted gross income (AGI) must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Tax amendment form 2. Tax amendment form You must have a valid social security number. Tax amendment form   3. Tax amendment form Your filing status cannot be Married filing separately. Tax amendment form   4. Tax amendment form You must be a U. Tax amendment form S. Tax amendment form citizen or resident alien all year. Tax amendment form   5. Tax amendment form You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Tax amendment form   6. Tax amendment form Your investment income must be $3,300 or less. Tax amendment form    7. Tax amendment form You must have earned income. Tax amendment form 8. Tax amendment form Your child must meet the relationship, age, residency, and joint return tests. Tax amendment form   9. Tax amendment form Your qualifying child cannot be used by more than one person to claim the EIC. Tax amendment form   10. Tax amendment form You cannot be a qualifying child of another person. Tax amendment form 11. Tax amendment form You must be at least age 25 but under age 65. Tax amendment form    12. Tax amendment form You cannot be the dependent of another person. Tax amendment form   13. Tax amendment form You cannot be a qualifying child of another person. Tax amendment form   14. Tax amendment form You must have lived in the United States more than half of the year. Tax amendment form 15. Tax amendment form Your earned income must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Tax amendment form Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. Tax amendment form You are one of those people if any of the following statements are true for 2013. Tax amendment form You are filing Schedule E (Form 1040). Tax amendment form You are reporting income from the rental of personal property not used in a trade or business. Tax amendment form You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). Tax amendment form You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. Tax amendment form If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. Tax amendment form You do not need this publication. Tax amendment form But you can read it to find out whether you can take the EIC and to learn more about the EIC. Tax amendment form Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). Tax amendment form See chapter 3. Tax amendment form How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. Tax amendment form To figure it yourself, you can complete a worksheet in the instructions for the form you file. Tax amendment form To find out how to have the IRS figure it for you, see chapter 4. Tax amendment form How Can I Quickly Locate Specific information? You can use the index to look up specific information. Tax amendment form In most cases, index entries will point you to headings, tables, or a worksheet. Tax amendment form Is There Help Online? Yes. Tax amendment form You can use the EITC Assistant at www. Tax amendment form irs. Tax amendment form gov/eitc to find out if you may be eligible for the credit. Tax amendment form The EITC Assistant is available in English and Spanish. Tax amendment form What's New for 2013 Earned income amount is more. Tax amendment form The maximum amount of income you can earn and still get the credit has increased. Tax amendment form You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Tax amendment form Your adjusted gross income also must be less than the amount in the above list that applies to you. Tax amendment form For details, see Rules 1 and 15. Tax amendment form Investment income amount is more. Tax amendment form The maximum amount of investment income you can have and still get the credit has increased to $3,300. Tax amendment form See Rule 6—Your Investment Income Must Be $3,300 or Less . Tax amendment form Reminders Increased EIC on certain joint returns. Tax amendment form . Tax amendment form  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Tax amendment form As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Tax amendment form When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Tax amendment form Earned income credit has no effect on certain welfare benefits. Tax amendment form  Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Tax amendment form These programs include the following. Tax amendment form Temporary Assistance for Needy Families (TANF). Tax amendment form Medicaid. Tax amendment form Supplemental security income (SSI). Tax amendment form Supplemental Nutrition Assistance Program (food stamps). Tax amendment form Low-income housing. Tax amendment form In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Tax amendment form Check with your local benefit coordinator to find out if your refund will affect your benefits. Tax amendment form Do not overlook your state credit. Tax amendment form  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. Tax amendment form For a list of states that offer a state EIC, go to www. Tax amendment form irs. Tax amendment form gov/eitc. Tax amendment form EIC questioned by IRS. Tax amendment form  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Tax amendment form We will tell you what documents to send us. Tax amendment form These may include: birth certificates, school records, etc. Tax amendment form The process of establishing your eligibility will delay your refund. Tax amendment form Spanish version of Publication 596. Tax amendment form  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. Tax amendment form It is a Spanish translation of Publication 596. Tax amendment form See How To Get Tax Help to find out how to order this and other IRS forms and publications. Tax amendment form Photographs of missing children. Tax amendment form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax amendment form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax amendment form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax amendment form Comments and suggestions. Tax amendment form  We welcome your comments about this publication and your suggestions for future editions. Tax amendment form You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. Tax amendment form NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Tax amendment form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax amendment form You can send your comments from www. Tax amendment form irs. Tax amendment form gov/formspubs/. Tax amendment form Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax amendment form ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax amendment form Ordering forms and publications. Tax amendment form  Visit www. Tax amendment form irs. Tax amendment form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax amendment form  Internal Revenue Service 1201 N. Tax amendment form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax amendment form  If you have a tax question, check the information available on IRS. Tax amendment form gov or call 1-800-829-1040. Tax amendment form We cannot answer tax questions sent to either of the above addresses. Tax amendment form Prev  Up  Next   Home   More Online Publications