Found 1048 Matching Items; Displaying 21 - 30.
LB&I directive on amended return or claim for refund
LB&I directive on amended return/claim for refund relating to Internal Revenue Code Section 199 (IRC § 199)
General Information
Businesses, Large Businesses
FATCA XML reporting schema samples to correct, amend or void records
This page summarizes general business rules to correct, void or amend data and records for the FATCA XML Schema v1.1
General Information
Corporations
Electronic filing of some amended employment tax returns is now available
Amended employment tax returns can be filed electronically at this time, except the Form 944-X.
Forms and Instructions
Businesses
Exempt organization annual reporting requirements: Version required for amended return
Exempt Organization Annual Reporting Requirements: Version Required for Amended Return
General Information
Charities and Nonprofits
Form 720-X, Amended Quarterly Federal Excise Tax Return
Use Form 720-X, Amended Quarterly Federal Excise Tax Return, to make adjustments to liability reported on Forms 720 you have filed for previous quarters.
Forms and Instructions
Form 1065-X, Amended Return or Administrative Adjustment Request (AAR)
Use Form 1065-X, Amended Return or Administrative Adjustment Request (AAR), if you are not filing electronically, to correct items on a previously filed Form 1065, Form 1065-B, or Form 1066, make an AAR for a previously filed Form 1065, Form 1065-B, or Form 1066, or file an amended return by a partnership-partner of a BBA partnership as part of the modification process of a BBA proceeding with respect to that BBA partnership.
Forms and Instructions
About Form 1040-X, Amended U.S. Individual Income Tax Return
Information about Form 1040-X, Amended U.S. Individual Income Tax Return, including recent updates, related forms and instructions on how to file. Use Form 1040-X to file an amended tax return. Form 1040X is used by individual taxpayers to amend prior year tax returns.
General Information
Individuals
IRS: Taxpayers now have more options to correct, amend returns electronically
IR-2022-130, June 23, 2022 — The Internal Revenue Service announced today that more forms can now be amended electronically. These include people filing corrections to the Form 1040-NR, U.S. Nonresident Alien Income Tax Return and Forms 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) and Forms 1040-PR, Self-Employment Tax Return – Puerto Rico.
News
News Media
Research credit claims (Section 41) on amended returns frequently asked questions
Five items of information need to be included when filing an amended tax returns that includes a new or increased research credit claim. The amended return will not be valid without providing these five items.
General Information
Determination, opinion and advisory letter for retirement plans - Staggered remedial amendment cycles
Revenue Procedure 2007-44 establishes a system of remedial amendment cycles under section 401(b) of the Code for individually designed and pre-approved plans.
General Information
Administrators