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1040x Amended Return

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1040x Amended Return

1040x amended return 7. 1040x amended return   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. 1040x amended return Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. 1040x amended return Useful Items - You may want to see: Forms (and Instructions) 1040 U. 1040x amended return S. 1040x amended return Individual Income Tax Return 1040A U. 1040x amended return S. 1040x amended return Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. 1040x amended return S. 1040x amended return Nonresident Alien Income Tax Return 1040NR-EZ U. 1040x amended return S. 1040x amended return Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. 1040x amended return What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. 1040x amended return Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. 1040x amended return The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). 1040x amended return Under U. 1040x amended return S. 1040x amended return immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. 1040x amended return Extensions of time to file. 1040x amended return   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. 1040x amended return You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). 1040x amended return Use Form 4868 to get the extension to October 15. 1040x amended return In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 1040x amended return To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. 1040x amended return Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. 1040x amended return   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. 1040x amended return S. 1040x amended return citizens and resident aliens abroad who expect to qualify for special tax treatment). 1040x amended return    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. 1040x amended return You may be able to file your return electronically. 1040x amended return See IRS e-file in your form instructions. 1040x amended return Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. 1040x amended return If you are any of the following, you must file a return. 1040x amended return A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. 1040x amended return (But see Exceptions , later. 1040x amended return ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. 1040x amended return S. 1040x amended return sources, or Your income is exempt from income tax. 1040x amended return A nonresident alien individual not engaged in a trade or business in the United States with U. 1040x amended return S. 1040x amended return income on which the tax liability was not satisfied by the withholding of tax at the source. 1040x amended return A representative or agent responsible for filing the return of an individual described in (1) or (2). 1040x amended return A fiduciary for a nonresident alien estate or trust. 1040x amended return You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. 1040x amended return For example, if you have no U. 1040x amended return S. 1040x amended return business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. 1040x amended return For information on what is timely, see When to file for deductions and credits under When To File, later. 1040x amended return Exceptions. 1040x amended return   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. 1040x amended return Your only U. 1040x amended return S. 1040x amended return trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. 1040x amended return You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. 1040x amended return Even if you have left the United States and filed a Form 1040-C, U. 1040x amended return S. 1040x amended return Departing Alien Income Tax Return, on departure, you still must file an annual U. 1040x amended return S. 1040x amended return income tax return. 1040x amended return If you are married and both you and your spouse are required to file, you must each file a separate return. 1040x amended return Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. 1040x amended return You do not claim any dependents. 1040x amended return You cannot be claimed as a dependent on someone else's U. 1040x amended return S. 1040x amended return tax return. 1040x amended return If you were married, you do not claim an exemption for your spouse. 1040x amended return Your taxable income is less than $100,000. 1040x amended return The only itemized deduction you can claim is for state and local income taxes. 1040x amended return Note. 1040x amended return Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. 1040x amended return See chapter 5. 1040x amended return Your only U. 1040x amended return S. 1040x amended return source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. 1040x amended return (If you had taxable interest or dividend income, you cannot use this form. 1040x amended return ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. 1040x amended return You are not claiming any tax credits. 1040x amended return This is not an “expatriation return. 1040x amended return ” See Expatriation Tax in chapter 4. 1040x amended return The only taxes you owe are: The income tax from the Tax Table. 1040x amended return The social security and Medicare tax from Form 4137 or Form 8919. 1040x amended return You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. 1040x amended return You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. 1040x amended return If you do not meet all of the above conditions, you must file Form 1040NR. 1040x amended return When To File If you are an employee and you receive wages subject to U. 1040x amended return S. 1040x amended return income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. 1040x amended return For the 2013 calendar year, file your return by April 15, 2014. 1040x amended return If you are not an employee who receives wages subject to U. 1040x amended return S. 1040x amended return income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 1040x amended return For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. 1040x amended return ) Extensions of time to file. 1040x amended return   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. 1040x amended return For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). 1040x amended return You must file the extension by the regular due date of your return. 1040x amended return   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). 1040x amended return To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. 1040x amended return Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. 1040x amended return When to file for deductions and credits. 1040x amended return   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. 1040x amended return For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. 1040x amended return However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. 1040x amended return The allowance of the following credits is not affected by this time requirement. 1040x amended return Credit for withheld taxes. 1040x amended return Credit for excise tax on certain uses of gasoline and special fuels. 1040x amended return Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. 1040x amended return Protective return. 1040x amended return   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. 1040x amended return S. 1040x amended return trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. 1040x amended return By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. 1040x amended return You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. 1040x amended return   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. 1040x amended return To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. 1040x amended return   You can follow the same procedure if you believe you have no U. 1040x amended return S. 1040x amended return tax liability because of a U. 1040x amended return S. 1040x amended return tax treaty. 1040x amended return Be sure to also complete item L on page 5 of Form 1040NR. 1040x amended return Waiver of filing deadline. 1040x amended return   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. 1040x amended return S. 1040x amended return income tax return (including a protective return) and you cooperate with the IRS in determining your U. 1040x amended return S. 1040x amended return income tax liability for the tax year for which you did not file a return. 1040x amended return Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. 1040x amended return  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. 1040x amended return O. 1040x amended return Box 1303 Charlotte, NC 28201-1303 Aliens from the U. 1040x amended return S. 1040x amended return Virgin Islands. 1040x amended return    If you are a bona fide resident of the U. 1040x amended return S. 1040x amended return Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. 1040x amended return S. 1040x amended return Virgin Islands and file your income tax returns at the following address. 1040x amended return Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. 1040x amended return Thomas, VI 00802   Report all income from U. 1040x amended return S. 1040x amended return sources, as well as income from other sources, on your return. 1040x amended return For information on filing U. 1040x amended return S. 1040x amended return Virgin Islands returns, contact the U. 1040x amended return S. 1040x amended return Virgin Islands Bureau of Internal Revenue. 1040x amended return   Chapter 8 discusses withholding from U. 1040x amended return S. 1040x amended return wages of U. 1040x amended return S. 1040x amended return Virgin Islanders. 1040x amended return Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 1040x amended return   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. 1040x amended return Report all income, including income from U. 1040x amended return S. 1040x amended return sources, on your return. 1040x amended return It is not necessary to file a separate U. 1040x amended return S. 1040x amended return income tax return. 1040x amended return    Bona fide residents of Guam should file their Guam returns at the following address. 1040x amended return   Department of Revenue and Taxation Government of Guam P. 1040x amended return O. 1040x amended return Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. 1040x amended return   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 1040x amended return O. 1040x amended return Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. 1040x amended return 570, Tax Guide for Individuals With Income From U. 1040x amended return S. 1040x amended return Possessions, for information on where to file your return. 1040x amended return Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. 1040x amended return S. 1040x amended return Individual Income Tax Return. 1040x amended return Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. 1040x amended return If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. 1040x amended return ) to Form 1040X. 1040x amended return Print “Amended” across the top. 1040x amended return Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. 1040x amended return A return filed before the final due date is considered to have been filed on the due date. 1040x amended return Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. 1040x amended return FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. 1040x amended return The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. 1040x amended return The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. 1040x amended return However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. 1040x amended return A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. 1040x amended return Filing requirements. 1040x amended return   FinCEN Form 105 filing requirements follow. 1040x amended return Recipients. 1040x amended return   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. 1040x amended return Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. 1040x amended return   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. 1040x amended return Travelers. 1040x amended return   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. 1040x amended return Penalties. 1040x amended return   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. 1040x amended return Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. 1040x amended return More information. 1040x amended return   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. 1040x amended return Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. 1040x amended return A resident alien of the United States for any part of the tax year. 1040x amended return A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. 1040x amended return S. 1040x amended return income tax treaty. 1040x amended return See Effect of Tax Treaties in chapter 1. 1040x amended return A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. 1040x amended return See chapter 1 for information about this election. 1040x amended return A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. 1040x amended return See Publication 570, Tax Guide for Individuals With Income From U. 1040x amended return S. 1040x amended return Possessions, for a definition of bona fide resident. 1040x amended return You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). 1040x amended return The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. 1040x amended return Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. 1040x amended return S. 1040x amended return person. 1040x amended return You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. 1040x amended return More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. 1040x amended return Penalties The law provides penalties for failure to file returns or pay taxes as required. 1040x amended return Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. 1040x amended return You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. 1040x amended return If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. 1040x amended return Filing late. 1040x amended return   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. 1040x amended return The penalty is based on the tax not paid by the due date (without regard to extensions). 1040x amended return The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. 1040x amended return Fraud. 1040x amended return   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. 1040x amended return Return over 60 days late. 1040x amended return   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. 1040x amended return Exception. 1040x amended return   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. 1040x amended return Paying tax late. 1040x amended return   You will have to pay a failure-to-pay penalty of ½ of 1% (. 1040x amended return 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. 1040x amended return This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. 1040x amended return   The monthly rate of the failure-to-pay penalty is half the usual rate (. 1040x amended return 25% instead of . 1040x amended return 50%) if an installment agreement is in effect for that month. 1040x amended return You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. 1040x amended return   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. 1040x amended return If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. 1040x amended return   This penalty cannot be more than 25% of your unpaid tax. 1040x amended return You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. 1040x amended return Combined penalties. 1040x amended return   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. 1040x amended return However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. 1040x amended return Accuracy-related penalty. 1040x amended return   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. 1040x amended return The penalty is equal to 20% of the underpayment. 1040x amended return The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. 1040x amended return The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. 1040x amended return Negligence or disregard. 1040x amended return   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. 1040x amended return Negligence also includes failure to keep adequate books and records. 1040x amended return You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. 1040x amended return   The term “disregard” includes any careless, reckless, or intentional disregard. 1040x amended return Adequate disclosure. 1040x amended return   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. 1040x amended return See Disclosure statement , later. 1040x amended return   This exception will not apply to an item that is attributable to a tax shelter. 1040x amended return In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. 1040x amended return Substantial understatement of income tax. 1040x amended return   You understate your tax if the tax shown on your return is less than the correct tax. 1040x amended return The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. 1040x amended return However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. 1040x amended return   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. 1040x amended return However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. 1040x amended return Substantial authority. 1040x amended return   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. 1040x amended return Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. 1040x amended return Disclosure statement. 1040x amended return   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. 1040x amended return You must also have a reasonable basis for treating the item the way you did. 1040x amended return   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. 1040x amended return   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. 1040x amended return Transaction lacking economic substance. 1040x amended return   For more information on economic substance, see section 7701(o). 1040x amended return Foreign financial asset. 1040x amended return   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. 1040x amended return Reasonable cause. 1040x amended return   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. 1040x amended return You must also show that you acted in good faith. 1040x amended return This does not apply to a transaction that lacks economic substance. 1040x amended return Filing erroneous claim for refund or credit. 1040x amended return   You may have to pay a penalty if you file an erroneous claim for refund or credit. 1040x amended return The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. 1040x amended return However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. 1040x amended return The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. 1040x amended return Frivolous tax submission. 1040x amended return   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. 1040x amended return A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. 1040x amended return For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. 1040x amended return irs. 1040x amended return gov/irb/2010-17_irb/ar13. 1040x amended return html. 1040x amended return   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. 1040x amended return This includes altering or striking out the preprinted language above the space provided for your signature. 1040x amended return   This penalty is added to any other penalty provided by law. 1040x amended return Fraud. 1040x amended return   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. 1040x amended return Failure to supply taxpayer identification number. 1040x amended return   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. 1040x amended return You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. 1040x amended return   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. 1040x amended return The number must be shown on the Form 1099-INT or other statement the bank sends you. 1040x amended return If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. 1040x amended return (You also may be subject to “backup” withholding of income tax. 1040x amended return )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. 1040x amended return Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. 1040x amended return Prev  Up  Next   Home   More Online Publications
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Apply for an Employer Identification Number (EIN) Online

 

Our new hours of operation are Monday through Friday 7:00 a.m. to 10:00 p.m. Eastern time.

No need to file a Form SS-4! We ask you the questions and you give us the answers. After all validations are done you will get your EIN immediately upon completion. You can then download, save, and print your EIN confirmation notice.

Purpose of an Employer Identification Number

Employer Identification Numbers are issued for the purpose of tax administration and are not intended for participation in any other activities (e.g., tax lien auction or sales, lotteries, etc.)

Daily Limitation of an Employer Identification Number

Effective May 21, 2012, to ensure fair and equitable treatment for all taxpayers, the Internal Revenue Service will limit Employer Identification Number (EIN) issuance to one per responsible party per day. For trusts, the limitation is applied to the grantor, owner, or trustor. For estates, the limitation is applied to the decedent (decedent estate) or the debtor (bankruptcy estate). This limitation is applicable to all requests for EINs whether online or by phone, fax or mail. We apologize for any inconvenience this may cause.

If you need to file a return, but do not have your EIN yet due to the limitation discussed above, complete a Form SS-4 and attach it to the completed and signed tax return. Mail both forms to the address for filing the tax return. See Where to File. The IRS will assign your EIN and then process your tax return. You will receive a notice advising you of your EIN within four weeks

Is the Responsible Party For Your New Entity an EIN Previously Obtained Through the Internet?

We cannot process your application online if the responsible party is an entity with an EIN previously obtained through the Internet. Please use one of our other methods to apply. See How to Apply for an EIN. We apologize for any inconvenience this may cause you.

Employer Tax Responsibilities Explained (Publications 15, 15-A and 15B)

Publication 15 provides information on employer tax responsibilities related to taxable wages, employment tax withholding and which tax returns must be filed.  More complex issues are discussed in Publication 15-A and tax treatment of many employee benefits can be found in Publication15. We recommend employers download these publications from IRS.gov.  Copies can be requested online (search “Forms and Publications) or by calling 1-800-TAX-FORM.

Do You Have Questions About Operating Your Small Business?

Try our one stop resource, the Small Business & Self-Employed Tax Center.

 

APPLY ONLINE NOW

 

Page Last Reviewed or Updated: 02-Jan-2014

The 1040x Amended Return

1040x amended return 11. 1040x amended return   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040x amended return Free help with your tax return. 1040x amended return   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040x amended return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040x amended return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040x amended return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040x amended return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040x amended return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040x amended return gov, download the IRS2Go app, or call 1-800-906-9887. 1040x amended return   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x amended return To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040x amended return aarp. 1040x amended return org/money/taxaide or call 1-888-227-7669. 1040x amended return For more information on these programs, go to IRS. 1040x amended return gov and enter “VITA” in the search box. 1040x amended return Internet. 1040x amended return    IRS. 1040x amended return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040x amended return Download the free IRS2Go app from the iTunes app store or from Google Play. 1040x amended return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040x amended return Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040x amended return gov or download the IRS2Go app and select the Refund Status option. 1040x amended return The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040x amended return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040x amended return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x amended return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040x amended return Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040x amended return No need to wait on the phone or stand in line. 1040x amended return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040x amended return When you reach the response screen, you can print the entire interview and the final response for your records. 1040x amended return New subject areas are added on a regular basis. 1040x amended return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040x amended return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040x amended return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040x amended return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040x amended return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040x amended return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040x amended return You can also ask the IRS to mail a return or an account transcript to you. 1040x amended return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040x amended return gov or by calling 1-800-908-9946. 1040x amended return Tax return and tax account transcripts are generally available for the current year and the past three years. 1040x amended return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040x amended return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040x amended return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040x amended return Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040x amended return gov and enter Where's My Amended Return? in the search box. 1040x amended return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040x amended return It can take up to 3 weeks from the date you mailed it to show up in our system. 1040x amended return Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040x amended return gov. 1040x amended return Select the Payment tab on the front page of IRS. 1040x amended return gov for more information. 1040x amended return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040x amended return Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040x amended return gov. 1040x amended return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040x amended return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040x amended return gov. 1040x amended return Request an Electronic Filing PIN by going to IRS. 1040x amended return gov and entering Electronic Filing PIN in the search box. 1040x amended return Download forms, instructions and publications, including accessible versions for people with disabilities. 1040x amended return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040x amended return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040x amended return An employee can answer questions about your tax account or help you set up a payment plan. 1040x amended return Before you visit, check the Office Locator on IRS. 1040x amended return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040x amended return If you have a special need, such as a disability, you can request an appointment. 1040x amended return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040x amended return Apply for an Employer Identification Number (EIN). 1040x amended return Go to IRS. 1040x amended return gov and enter Apply for an EIN in the search box. 1040x amended return Read the Internal Revenue Code, regulations, or other official guidance. 1040x amended return Read Internal Revenue Bulletins. 1040x amended return Sign up to receive local and national tax news and more by email. 1040x amended return Just click on “subscriptions” above the search box on IRS. 1040x amended return gov and choose from a variety of options. 1040x amended return Phone. 1040x amended return    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040x amended return Download the free IRS2Go app from the iTunes app store or from Google Play. 1040x amended return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040x amended return gov, or download the IRS2Go app. 1040x amended return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040x amended return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040x amended return Most VITA and TCE sites offer free electronic filing. 1040x amended return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040x amended return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040x amended return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040x amended return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040x amended return The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040x amended return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x amended return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040x amended return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040x amended return Note, the above information is for our automated hotline. 1040x amended return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040x amended return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040x amended return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040x amended return It can take up to 3 weeks from the date you mailed it to show up in our system. 1040x amended return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040x amended return You should receive your order within 10 business days. 1040x amended return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040x amended return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040x amended return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040x amended return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040x amended return These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040x amended return Walk-in. 1040x amended return   You can find a selection of forms, publications and services — in-person. 1040x amended return Products. 1040x amended return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x amended return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040x amended return Services. 1040x amended return You can walk in to your local TAC for face-to-face tax help. 1040x amended return An employee can answer questions about your tax account or help you set up a payment plan. 1040x amended return Before visiting, use the Office Locator tool on IRS. 1040x amended return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040x amended return Mail. 1040x amended return   You can send your order for forms, instructions, and publications to the address below. 1040x amended return You should receive a response within 10 business days after your request is received. 1040x amended return Internal Revenue Service 1201 N. 1040x amended return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040x amended return The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x amended return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040x amended return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040x amended return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040x amended return You face (or your business is facing) an immediate threat of adverse action. 1040x amended return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040x amended return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040x amended return Here's why we can help: TAS is an independent organization within the IRS. 1040x amended return Our advocates know how to work with the IRS. 1040x amended return Our services are free and tailored to meet your needs. 1040x amended return We have offices in every state, the District of Columbia, and Puerto Rico. 1040x amended return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040x amended return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040x amended return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040x amended return Low Income Taxpayer Clinics. 1040x amended return   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 1040x amended return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040x amended return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x amended return Prev  Up  Next   Home   More Online Publications