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Amend My Taxes Online

Amend my taxes online Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Amend my taxes online Tax questions. Amend my taxes online Useful Items - You may want to see: Reminders Future developments. Amend my taxes online  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. Amend my taxes online IRS. Amend my taxes online gov/pub721. Amend my taxes online Phased retirement. Amend my taxes online   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. Amend my taxes online This new program will allow eligible employees to begin receiving annuity payments while working part-time. Amend my taxes online For more information, go to the Office of Personnel Management (OPM) website at www. Amend my taxes online opm. Amend my taxes online gov. Amend my taxes online Roth Thrift Savings Plan (TSP) balance. Amend my taxes online  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. Amend my taxes online Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Amend my taxes online Qualified distributions from a Roth TSP are not included in your income. Amend my taxes online See Thrift Savings Plan in Part II for more information. Amend my taxes online Rollovers. Amend my taxes online  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. Amend my taxes online See Rollover Rules in Part II. Amend my taxes online Rollovers by surviving spouse. Amend my taxes online  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. Amend my taxes online See Rollover Rules in Part II. Amend my taxes online Thrift Savings Plan (TSP) beneficiary participant accounts. Amend my taxes online  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). Amend my taxes online The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. Amend my taxes online Benefits for public safety officer's survivors. Amend my taxes online  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. Amend my taxes online For more information, see Dependents of public safety officers in Part IV. Amend my taxes online Uniformed services Thrift Savings Plan (TSP) accounts. Amend my taxes online  If you have a uniformed services TSP account, it may include contributions from combat zone pay. Amend my taxes online This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. Amend my taxes online However, any earnings on those contributions are subject to tax when they are distributed. Amend my taxes online The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Amend my taxes online If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. Amend my taxes online You can get more information from the TSP website, www. Amend my taxes online tsp. Amend my taxes online gov, or the TSP Service Office. Amend my taxes online Photographs of missing children. Amend my taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend my taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend my taxes online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amend my taxes online Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. Amend my taxes online These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Amend my taxes online Tax rules for annuity benefits. Amend my taxes online   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. Amend my taxes online The rest of your benefits are taxable. Amend my taxes online If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. Amend my taxes online If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. Amend my taxes online See Part II, Rules for Retirees . Amend my taxes online Thrift Savings Plan. Amend my taxes online   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. Amend my taxes online This plan is similar to private sector 401(k) plans. Amend my taxes online You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. Amend my taxes online The contributions and earnings on them are not taxed until they are distributed to you. Amend my taxes online Also the TSP offers a Roth TSP option. Amend my taxes online Contributions to this type of balance are after tax and qualified distributions from the account are tax free. Amend my taxes online See Thrift Savings Plan in Part II. Amend my taxes online Comments and suggestions. Amend my taxes online   We welcome your comments about this publication and your suggestions for future editions. Amend my taxes online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amend my taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend my taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend my taxes online   You can send your comments from www. Amend my taxes online irs. Amend my taxes online gov/formspubs/. Amend my taxes online Click on “More Information” and then on “Comment on Tax Forms and Publications”. Amend my taxes online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amend my taxes online Ordering forms and publications. Amend my taxes online   Visit www. Amend my taxes online irs. Amend my taxes online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amend my taxes online Internal Revenue Service 1201 N. Amend my taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amend my taxes online   If you have a tax question, check the information available on IRS. Amend my taxes online gov or call 1-800-829-1040. Amend my taxes online We cannot answer tax questions sent to either of the above addresses. Amend my taxes online Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amend my taxes online 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Amend my taxes online Prev  Up  Next   Home   More Online Publications
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Taxpayer Identification Numbers (TIN)

A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.
 

Taxpayer Identification Numbers

  • Social Security Number "SSN"
  • Employer Identification Number "EIN"
  • Individual Taxpayer Identification Number "ITIN"
  • Taxpayer Identification Number for Pending U.S. Adoptions "ATIN"
  • Preparer Taxpayer Identification Number "PTIN"
Note: The temporary IRS Numbers previously assigned are no longer valid.

Do I Need One?

A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished:

  • When filing your tax returns.
  • When claiming treaty benefits.

A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following:

  • Tax treaty benefits (other than for income from marketable securities)
  • Exemption for effectively connected income
  • Exemption for certain annuities

When Claiming Exemptions for Dependent or Spouse:

You generally must list on your individual income tax return the social security number (SSN) of any person for whom you claim an exemption. If your dependent or spouse does not have and is not eligible to get an SSN, you must list the ITIN instead of an SSN. You do not need an SSN or ITIN for a child who was born and died in the same tax year. Instead of an SSN or ITIN, attach a copy of the child's birth certificate and write Died on the appropriate exemption line of your tax return.

How Do I Get A TIN?

SSN

You will need to complete Form SS-5, Application for a Social Security Card (PDF). You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social Security web site.

Form SS-5 is also available by calling 1-800-772-1213 or visiting your local Social Security office. These services are free.

EIN

An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. It is also used by estates and trusts which have income which is required to be reported on Form 1041, U.S. Income Tax Return for Estates and Trusts (PDF). Refer to Employer ID Numbers for more information.

The following form is available only to employers located in Puerto Rico, Solicitud de Número de Identificación Patronal (EIN) SS-4PR (PDF).

ITIN

An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).

To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number (PDF) . The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos (PDF) is available for use by Spanish speakers.

Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant's documentation and forward the completed Form W-7 to IRS for processing.

NOTE: You cannot claim the earned income credit using an ITIN.

Foreign persons who are individuals should apply for a social security number (SSN, if permitted) on Form SS-5 with the Social Security Administration, or should apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7. Effective immediately, each ITIN applicant must now:

  • Apply using the revised Form W-7, Application for IRS Individual Taxpayer Identification Number; and
  • Attach a federal income tax return to the Form W-7.

Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception.

New W-7/ITIN rules were issued on December 17, 2003. For a summary of those rules, please see the new Form W-7 and its instructions.

For more detailed information on ITINs, refer to:

ATIN

An Adoption Taxpayer Identification Number (ATIN) is a temporary nine-digit number issued by the IRS to individuals who are in the process of legally adopting a U.S. citizen or resident child but who cannot get an SSN for that child in time to file their tax return.

Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions (PDF) is used to apply for an ATIN. (NOTE: Do not use Form W-7A if the child is not a U.S. citizen or resident.)

PTIN

Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. Use of the PTIN no longer is optional. If you do not have a PTIN, you must get one by using the new IRS sign-up system. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system. If all your authentication information matches, you may be issued the same number. You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund.

If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application (PDF). The paper application will take 4-6 weeks to process.

If you are a foreign preparer who is unable to get a U.S. Social Security Number, please see the instructions on New Requirements for Tax Return Preparers: Frequently Asked Questions.

Foreign Persons and IRS Employer Identification Numbers

Foreign entities that are not individuals (i.e., foreign corporations, etc.) and that are required to have a federal Employer Identification Number (EIN) in order to claim an exemption from withholding because of a tax treaty (claimed on Form W-8BEN), need to submit Form SS-4 Application for Employer Identification Number to the Internal Revenue Service in order to apply for such an EIN. Those foreign entities filing Form SS-4 for the purpose of obtaining an EIN in order to claim a tax treaty exemption and which otherwise have no requirements to file a U.S. income tax return, employment tax return, or excise tax return, should comply with the following special instructions when filling out Form SS-4. When completing line 7b of Form SS-4, the applicant should write "N/A" in the block asking for an SSN or ITIN, unless the applicant already has an SSN or ITIN. When answering question 10 on Form SS-4, the applicant should check the "other" block and write or type in immediately after it one of the following phrases as most appropriate:

"For W-8BEN Purposes Only"
"For Tax Treaty Purposes Only"
"Required under Reg. 1.1441-1(e)(4)(viii)"
"897(i) Election"

If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.S. tax return filing requirement, such questions should be annotated "N/A". A foreign entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a filing requirement for any U.S. tax returns. However, if the foreign entity receives a letter from the IRS soliciting the filing of a U.S. tax return, the foreign entity should respond to the letter immediately by stating that it has no requirement to file any U.S. tax returns. Failure to respond to the IRS letter may result in a procedural assessment of tax by the IRS against the foreign entity. If the foreign entity later becomes liable to file a U.S. tax return, the foreign entity should not apply for a new EIN, but should instead use the EIN it was first issued on all U.S. tax returns filed thereafter.

To expedite the issuance of an EIN for a foreign entity, please call (267) 941-1099. This is not a toll-free call.

References/Related Topics

Page Last Reviewed or Updated: 17-Jan-2014

The Amend My Taxes Online

Amend my taxes online Part Three -   Quarterly Filing Information Table of Contents 12. Amend my taxes online   Filing Form 720Attachments to Form 720. Amend my taxes online Conditions to allowance. Amend my taxes online 13. Amend my taxes online   Payment of TaxesHow To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule 14. Amend my taxes online   Penalties and Interest 15. Amend my taxes online   Examination and Appeal Procedures 16. Amend my taxes online   Rulings Program 17. Amend my taxes online   How To Get Tax Help 18. Amend my taxes online   Appendix Prev  Up  Next   Home   More Online Publications