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1040x Amended Return Form

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1040x Amended Return Form

1040x amended return form 1. 1040x amended return form   Definitions You Need To Know Table of Contents Other options. 1040x amended return form Exception. 1040x amended return form Certain terms used in this publication are defined below. 1040x amended return form The same term used in another publication may have a slightly different meaning. 1040x amended return form Annual additions. 1040x amended return form   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. 1040x amended return form Annual benefits. 1040x amended return form   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. 1040x amended return form Business. 1040x amended return form   A business is an activity in which a profit motive is present and economic activity is involved. 1040x amended return form Service as a newspaper carrier under age 18 or as a public official is not a business. 1040x amended return form Common-law employee. 1040x amended return form   A common-law employee is any individual who, under common law, would have the status of an employee. 1040x amended return form A leased employee can also be a common-law employee. 1040x amended return form   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. 1040x amended return form For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. 1040x amended return form   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. 1040x amended return form For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. 1040x amended return form S. 1040x amended return form citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. 1040x amended return form   However, an individual may be a common-law employee and a self-employed person as well. 1040x amended return form For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. 1040x amended return form In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. 1040x amended return form However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. 1040x amended return form Compensation. 1040x amended return form   Compensation for plan allocations is the pay a participant received from you for personal services for a year. 1040x amended return form You can generally define compensation as including all the following payments. 1040x amended return form Wages and salaries. 1040x amended return form Fees for professional services. 1040x amended return form Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. 1040x amended return form Commissions and tips. 1040x amended return form Fringe benefits. 1040x amended return form Bonuses. 1040x amended return form   For a self-employed individual, compensation means the earned income, discussed later, of that individual. 1040x amended return form   Compensation generally includes amounts deferred in the following employee benefit plans. 1040x amended return form These amounts are elective deferrals. 1040x amended return form Qualified cash or deferred arrangement (section 401(k) plan). 1040x amended return form Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. 1040x amended return form Section 457 nonqualified deferred compensation plan. 1040x amended return form Section 125 cafeteria plan. 1040x amended return form   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. 1040x amended return form The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. 1040x amended return form Other options. 1040x amended return form   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. 1040x amended return form The employee's wages as defined for income tax withholding purposes. 1040x amended return form The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. 1040x amended return form The employee's social security wages (including elective deferrals). 1040x amended return form   Compensation generally cannot include either of the following items. 1040x amended return form Nontaxable reimbursements or other expense allowances. 1040x amended return form Deferred compensation (other than elective deferrals). 1040x amended return form SIMPLE plans. 1040x amended return form   A special definition of compensation applies for SIMPLE plans. 1040x amended return form See chapter 3. 1040x amended return form Contribution. 1040x amended return form   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. 1040x amended return form Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. 1040x amended return form Deduction. 1040x amended return form   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. 1040x amended return form Limits apply to the amount deductible. 1040x amended return form Earned income. 1040x amended return form   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. 1040x amended return form   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. 1040x amended return form Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. 1040x amended return form It includes income from licensing the use of property other than goodwill. 1040x amended return form   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. 1040x amended return form   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. 1040x amended return form Employer. 1040x amended return form   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. 1040x amended return form A sole proprietor is treated as his or her own employer for retirement plan purposes. 1040x amended return form However, a partner is not an employer for retirement plan purposes. 1040x amended return form Instead, the partnership is treated as the employer of each partner. 1040x amended return form Highly compensated employee. 1040x amended return form   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. 1040x amended return form Leased employee. 1040x amended return form   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. 1040x amended return form Provides services to you under an agreement between you and a leasing organization. 1040x amended return form Has performed services for you (or for you and related persons) substantially full time for at least 1 year. 1040x amended return form Performs services under your primary direction or control. 1040x amended return form Exception. 1040x amended return form   A leased employee is not treated as your employee if all the following conditions are met. 1040x amended return form Leased employees are not more than 20% of your non-highly compensated work force. 1040x amended return form The employee is covered under the leasing organization's qualified pension plan. 1040x amended return form The leasing organization's plan is a money purchase pension plan that has all the following provisions. 1040x amended return form Immediate participation. 1040x amended return form (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. 1040x amended return form ) Full and immediate vesting. 1040x amended return form A nonintegrated employer contribution rate of at least 10% of compensation for each participant. 1040x amended return form However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. 1040x amended return form Net earnings from self-employment. 1040x amended return form   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. 1040x amended return form Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. 1040x amended return form   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. 1040x amended return form   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. 1040x amended return form You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. 1040x amended return form   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). 1040x amended return form It does not include income passed through to shareholders of S corporations. 1040x amended return form Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. 1040x amended return form Distributions of other income or loss to limited partners are not net earnings from self-employment. 1040x amended return form   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. 1040x amended return form Qualified plan. 1040x amended return form   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. 1040x amended return form You can deduct contributions made to the plan for your employees. 1040x amended return form Earnings on these contributions are generally tax free until distributed at retirement. 1040x amended return form Profit-sharing, money purchase, and defined benefit plans are qualified plans. 1040x amended return form A 401(k) plan is also a qualified plan. 1040x amended return form Participant. 1040x amended return form   A participant is an eligible employee who is covered by your retirement plan. 1040x amended return form See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. 1040x amended return form Partner. 1040x amended return form   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. 1040x amended return form For retirement plans, a partner is treated as an employee of the partnership. 1040x amended return form Self-employed individual. 1040x amended return form   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. 1040x amended return form Sole proprietors and partners are self-employed. 1040x amended return form Self-employment can include part-time work. 1040x amended return form   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. 1040x amended return form See Common-law employee and Net earnings from self-employment , earlier. 1040x amended return form   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. 1040x amended return form See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. 1040x amended return form Sole proprietor. 1040x amended return form   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. 1040x amended return form For retirement plans, a sole proprietor is treated as both an employer and an employee. 1040x amended return form Prev  Up  Next   Home   More Online Publications
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New IRS Video Helps Same-Sex Couples; Joins Extensive IRS Library Of Online Tax Tips

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IRS YouTube Video:

Tax Information About Same-Sex Marriage: English / Spanish / ASL

IR-2014-22, March 6, 2014

WASHINGTON — The Internal Revenue Service released a new YouTube video designed to provide useful tax tips to married same-sex couples.

The video is the latest addition to an online  library featuring short IRS instructional videos covering  more than 100 topics ranging from tips for victims of identity theft to taking advantage of the new simplified home office deduction. These videos have been viewed more than seven million times.

The new video, less than two minutes long, is available in English, Spanish and American Sign Language and can be accessed via IRS.gov. It joins an array of online products, including answers to frequently-asked questions, designed to help same-sex couples file their federal income tax returns.

Following last summer’s Supreme Court decision invalidating a key provision of the Defense of Marriage Act, the IRS ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, are now treated as married for federal tax purposes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.

Visit IRS.gov to access these and other helpful tax resources.

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Page Last Reviewed or Updated: 07-Mar-2014

The 1040x Amended Return Form

1040x amended return form Publication 547(SP) - Additional Material Prev  Up  Next   Home   More Online Publications