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Where Mail 1040x Amended Return

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Where Mail 1040x Amended Return

Where mail 1040x amended return Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. Where mail 1040x amended return Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Where mail 1040x amended return Simplified Method to be used, Who must use the Simplified Method. Where mail 1040x amended return 5% owners, 5% owners. Where mail 1040x amended return A Age 70, Age 70½. Where mail 1040x amended return Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. Where mail 1040x amended return Defined, Annuity. Where mail 1040x amended return Fixed-period, Fixed-period annuities. Where mail 1040x amended return , Fixed-period annuity. Where mail 1040x amended return Guaranteed payments, Guaranteed payments. Where mail 1040x amended return Joint and survivor annuities, Joint and survivor annuities. Where mail 1040x amended return Minimum distributions from, Minimum distributions from an annuity plan. Where mail 1040x amended return Payments under, Annuity payments. Where mail 1040x amended return Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. Where mail 1040x amended return Rollovers, Annuity contracts. Where mail 1040x amended return (see also Rollovers) Single-life, Annuities for a single life. Where mail 1040x amended return , Single-life annuity. Where mail 1040x amended return Starting date of, Annuity starting date defined. Where mail 1040x amended return , Who must use the Simplified Method. Where mail 1040x amended return , Annuity starting before November 19, 1996. Where mail 1040x amended return , Annuity starting date. Where mail 1040x amended return Before November 19, 1996, Annuity starting before November 19, 1996. Where mail 1040x amended return Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. Where mail 1040x amended return Variable annuities, Variable annuities. Where mail 1040x amended return , Variable Annuities, Death benefits. Where mail 1040x amended return Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Where mail 1040x amended return Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. Where mail 1040x amended return D Death benefits, Death benefits. Where mail 1040x amended return Death of employee, Distributions after the employee's death. Where mail 1040x amended return , Survivors of employees. Where mail 1040x amended return Death of retiree, Survivors of retirees. Where mail 1040x amended return Deductible voluntary employee contributions, Deductible voluntary employee contributions. Where mail 1040x amended return Defined contribution plans, Defined contribution plan. Where mail 1040x amended return Designated Roth accounts Costs, Designated Roth accounts. Where mail 1040x amended return Defined, Designated Roth account. Where mail 1040x amended return Qualified distributions, Designated Roth accounts. Where mail 1040x amended return Rollovers, Designated Roth accounts. Where mail 1040x amended return Disability pensions, Disability pensions. Where mail 1040x amended return , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. Where mail 1040x amended return Early distributions and penalty tax, Payment to you option. Where mail 1040x amended return , Tax on Early Distributions Employer securities, Distributions of employer securities. Where mail 1040x amended return Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. Where mail 1040x amended return , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. Where mail 1040x amended return Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. Where mail 1040x amended return Qualified reservist, Qualified reservist distributions. Where mail 1040x amended return U. Where mail 1040x amended return S. Where mail 1040x amended return savings bonds, Distribution of U. Where mail 1040x amended return S. Where mail 1040x amended return savings bonds. Where mail 1040x amended return Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. Where mail 1040x amended return , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. Where mail 1040x amended return Estate tax, Reduction for federal estate tax. Where mail 1040x amended return Deduction, Estate tax deduction. Where mail 1040x amended return Estimated tax, Estimated tax. Where mail 1040x amended return Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. Where mail 1040x amended return Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. Where mail 1040x amended return F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. Where mail 1040x amended return S. Where mail 1040x amended return savings bonds. Where mail 1040x amended return Fixed-period annuities, Fixed-period annuities. Where mail 1040x amended return , Fixed-period annuity. Where mail 1040x amended return Foreign employment contributions, Foreign employment contributions. Where mail 1040x amended return Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. Where mail 1040x amended return Form 1040/1040A Rollovers, How to report. Where mail 1040x amended return Form 1040X Changing your mind on lump-sum treatment, Changing your mind. Where mail 1040x amended return Form 1099-INT U. Where mail 1040x amended return S. Where mail 1040x amended return savings bonds distributions, Distribution of U. Where mail 1040x amended return S. Where mail 1040x amended return savings bonds. Where mail 1040x amended return Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Where mail 1040x amended return Exceptions to tax, Exceptions to tax. Where mail 1040x amended return Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. Where mail 1040x amended return Rollovers, How to report. Where mail 1040x amended return Tax-free exchanges, Tax-free exchange reported on Form 1099-R. Where mail 1040x amended return Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. Where mail 1040x amended return Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Where mail 1040x amended return Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. Where mail 1040x amended return Form RRB-1099-R, Form RRB-1099-R. Where mail 1040x amended return Form W-4P Withholding from retirement plan payments, Choosing no withholding. Where mail 1040x amended return , Nonperiodic distributions. Where mail 1040x amended return Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. Where mail 1040x amended return Frozen deposits, Frozen deposits. Where mail 1040x amended return Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. Where mail 1040x amended return Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. Where mail 1040x amended return H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. Where mail 1040x amended return I In-plan Roth rollovers, In-plan Roth rollovers. Where mail 1040x amended return Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. Where mail 1040x amended return Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. Where mail 1040x amended return J Joint and survivor annuities, Joint and survivor annuities. Where mail 1040x amended return L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. Where mail 1040x amended return Lump-sum distributions, Distributions of employer securities. Where mail 1040x amended return , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. Where mail 1040x amended return Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. Where mail 1040x amended return Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. Where mail 1040x amended return Multiple-lives annuities, Multiple-lives annuity. Where mail 1040x amended return N Net Investment Income Tax, Net investment income tax. Where mail 1040x amended return , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). Where mail 1040x amended return Deferring tax on, Distributions of employer securities. Where mail 1040x amended return Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. Where mail 1040x amended return Loans treated as distributions from, Effect on investment in the contract. Where mail 1040x amended return Nonresident aliens Railroad retirement, Nonresident aliens. Where mail 1040x amended return P Partial rollovers, Partial rollovers. Where mail 1040x amended return Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. Where mail 1040x amended return Disability pensions, Disability pensions. Where mail 1040x amended return , Disability Pensions Types of, Types of pensions and annuities. Where mail 1040x amended return Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. Where mail 1040x amended return Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). Where mail 1040x amended return , Qualified domestic relations order (QDRO). Where mail 1040x amended return Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. Where mail 1040x amended return Qualified employee annuities Defined, Qualified employee annuity. Where mail 1040x amended return Simplified Method to be used, Who must use the Simplified Method. Where mail 1040x amended return Qualified employee plans Defined, Qualified employee plan. Where mail 1040x amended return Simplified Method to be used, Who must use the Simplified Method. Where mail 1040x amended return Qualified plans, Who must use the General Rule. Where mail 1040x amended return (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. Where mail 1040x amended return Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Where mail 1040x amended return Rollovers, Qualified retirement plan. Where mail 1040x amended return Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. Where mail 1040x amended return R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. Where mail 1040x amended return Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Where mail 1040x amended return Reemployment, Reemployment. Where mail 1040x amended return Related employers and related plans, Related employers and related plans. Where mail 1040x amended return Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. Where mail 1040x amended return Required beginning date, Required beginning date. Where mail 1040x amended return Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. Where mail 1040x amended return Retirement bonds, Retirement bonds. Where mail 1040x amended return Rollovers, Rollovers, Choosing the right option. Where mail 1040x amended return 20% tax rate on distribution, Eligible rollover distribution. Where mail 1040x amended return Comparison of direct payment vs. Where mail 1040x amended return direct rollover (Table 1), Choosing the right option. Where mail 1040x amended return Direct rollover to another qualified plan, Eligible rollover distribution. Where mail 1040x amended return , Direct rollover option. Where mail 1040x amended return In-plan Roth, In-plan Roth rollovers. Where mail 1040x amended return Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Where mail 1040x amended return Nontaxable amounts, Rollover of nontaxable amounts. Where mail 1040x amended return Notice to recipients of eligible rollover distribution, Written explanation to recipients. Where mail 1040x amended return Property and cash distributed, Property and cash distributed. Where mail 1040x amended return Roth IRAs, Rollovers to Roth IRAs. Where mail 1040x amended return Substitution of other property, Rollovers of property. Where mail 1040x amended return Surviving spouse making, Rollover by surviving spouse. Where mail 1040x amended return S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. Where mail 1040x amended return Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. Where mail 1040x amended return How to use, How to use the Simplified Method. Where mail 1040x amended return Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. Where mail 1040x amended return Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. Where mail 1040x amended return Single-life annuities, Annuities for a single life. Where mail 1040x amended return , Single-life annuity. Where mail 1040x amended return Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. Where mail 1040x amended return Surviving spouse Distribution rules for, Distributions after the employee's death. Where mail 1040x amended return Rollovers by, Rollover by surviving spouse. Where mail 1040x amended return T Tables Comparison of direct payment vs. Where mail 1040x amended return direct rollover (Table 1), Choosing the right option. Where mail 1040x amended return Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. Where mail 1040x amended return Ten percent tax for early withdrawal, Payment to you option. Where mail 1040x amended return , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. Where mail 1040x amended return Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. Where mail 1040x amended return S. Where mail 1040x amended return savings bonds Distribution of, Distribution of U. Where mail 1040x amended return S. Where mail 1040x amended return savings bonds. Where mail 1040x amended return V Variable annuities, Variable annuities. Where mail 1040x amended return , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. Where mail 1040x amended return W Withdrawals, Withdrawals. Where mail 1040x amended return Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. Where mail 1040x amended return Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. Where mail 1040x amended return 20% of eligible rollover, Withholding requirements. Where mail 1040x amended return , Payment to you option. Where mail 1040x amended return , 20% Mandatory withholding. Where mail 1040x amended return Periodic payments, Periodic payments. Where mail 1040x amended return Railroad retirement, Tax withholding. Where mail 1040x amended return Worksheets Simplified Method, How to use the Simplified Method. Where mail 1040x amended return Worksheet A, illustrated, Worksheet A. Where mail 1040x amended return Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. Where mail 1040x amended return Simplified Method Prev  Up     Home   More Online Publications
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The Where Mail 1040x Amended Return

Where mail 1040x amended return Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Where mail 1040x amended return However, you can still choose to use the previous carryback period. Where mail 1040x amended return You also can choose not to carry back an NOL and only carry it forward. Where mail 1040x amended return Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Where mail 1040x amended return Corporations can file Form 1139, Corporation Application for Tentative Refund. Where mail 1040x amended return The instructions for these forms will be revised to reflect the new law. Where mail 1040x amended return Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. Where mail 1040x amended return Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. Where mail 1040x amended return These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. Where mail 1040x amended return Tax benefits for the New York Liberty Zone include the following. Where mail 1040x amended return A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. Where mail 1040x amended return It is allowed for the year the property is placed in service. Where mail 1040x amended return No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. Where mail 1040x amended return Classification of Liberty Zone leasehold improvement property as 5-year property. Where mail 1040x amended return Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. Where mail 1040x amended return An increased section 179 deduction for certain Liberty Zone property. Where mail 1040x amended return Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. Where mail 1040x amended return For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. Where mail 1040x amended return In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. Where mail 1040x amended return For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. Where mail 1040x amended return For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. Where mail 1040x amended return In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. Where mail 1040x amended return Other 2001 Changes Other changes are discussed in the following chapters. Where mail 1040x amended return Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. Where mail 1040x amended return Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. Where mail 1040x amended return As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. Where mail 1040x amended return For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. Where mail 1040x amended return Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. Where mail 1040x amended return The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. Where mail 1040x amended return This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. Where mail 1040x amended return For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Where mail 1040x amended return Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. Where mail 1040x amended return For more information on marginal production, see section 613A(c) of the Internal Revenue Code. Where mail 1040x amended return Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. Where mail 1040x amended return The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. Where mail 1040x amended return Certain limits apply. Where mail 1040x amended return For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Where mail 1040x amended return Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. Where mail 1040x amended return Previously, the credit was only allowed for plans established after December 31, 2001. Where mail 1040x amended return For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. Where mail 1040x amended return Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Where mail 1040x amended return For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Where mail 1040x amended return Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Where mail 1040x amended return For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Where mail 1040x amended return Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. Where mail 1040x amended return The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. Where mail 1040x amended return The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. Where mail 1040x amended return For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. Where mail 1040x amended return Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. Where mail 1040x amended return Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. Where mail 1040x amended return Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. Where mail 1040x amended return However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. Where mail 1040x amended return Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. Where mail 1040x amended return To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Where mail 1040x amended return However, certain property placed in service before January 1, 2006, may meet this test. Where mail 1040x amended return Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. Where mail 1040x amended return The property has an estimated production period of more than 2 years. Where mail 1040x amended return The property has an estimated production period of more than 1 year and it costs more than $1 million. Where mail 1040x amended return Transportation property is any tangible personal property used in the trade or business of transporting persons or property. Where mail 1040x amended return For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. Where mail 1040x amended return Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. Where mail 1040x amended return You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. Where mail 1040x amended return Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. Where mail 1040x amended return These special rules have been extended to include property placed in service in 2004. Where mail 1040x amended return For more information about these rules, see Publication 946, How To Depreciate Property. Where mail 1040x amended return Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. Where mail 1040x amended return For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Where mail 1040x amended return Prev  Up  Next   Home   More Online Publications