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Amend My Taxes

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Amend My Taxes

Amend my taxes 10. Amend my taxes   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. Amend my taxes Cash method. Amend my taxes Debt acquired from a decedent. Amend my taxes Liquidation. Amend my taxes Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. Amend my taxes Introduction You have a bad debt if you cannot collect money owed to you. Amend my taxes A bad debt is either a business bad debt or a nonbusiness bad debt. Amend my taxes This chapter discusses only business bad debts. Amend my taxes Generally, a business bad debt is one that comes from operating your trade or business. Amend my taxes You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. Amend my taxes All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. Amend my taxes For more information on nonbusiness bad debts, see Publication 550. Amend my taxes Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. Amend my taxes S. Amend my taxes Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. Amend my taxes Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. Amend my taxes A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. Amend my taxes Bad debts of a corporation (other than an S corporation) are always business bad debts. Amend my taxes Credit sales. Amend my taxes   Business bad debts are mainly the result of credit sales to customers. Amend my taxes Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. Amend my taxes After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. Amend my taxes   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. Amend my taxes If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. Amend my taxes    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. Amend my taxes This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. Amend my taxes Accrual method. Amend my taxes   If you use the accrual method of accounting, you generally report income as you earn it. Amend my taxes You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. Amend my taxes   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. Amend my taxes Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. Amend my taxes Cash method. Amend my taxes   If you use the cash method of accounting, you generally report income when you receive payment. Amend my taxes You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. Amend my taxes For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. Amend my taxes Debts from a former business. Amend my taxes   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. Amend my taxes If any of these receivables subsequently become worthless, the loss is still a business bad debt. Amend my taxes Debt acquired from a decedent. Amend my taxes   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. Amend my taxes The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. Amend my taxes Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. Amend my taxes Liquidation. Amend my taxes   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. Amend my taxes Types of Business Bad Debts Business bad debts may result from the following. Amend my taxes Loans to clients and suppliers. Amend my taxes   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. Amend my taxes Debts owed by political parties. Amend my taxes   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. Amend my taxes You use the accrual method of accounting. Amend my taxes The debt arose from the sale of goods or services in the ordinary course of your trade or business. Amend my taxes More than 30% of your receivables accrued in the year of the sale were from sales to political parties. Amend my taxes You made substantial and continuing efforts to collect on the debt. Amend my taxes Loan or capital contribution. Amend my taxes   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. Amend my taxes Debts of an insolvent partner. Amend my taxes   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. Amend my taxes If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. Amend my taxes Business loan guarantee. Amend my taxes   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. Amend my taxes You made the guarantee in the course of your trade or business. Amend my taxes You have a legal duty to pay the debt. Amend my taxes You made the guarantee before the debt became worthless. Amend my taxes You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. Amend my taxes You received reasonable consideration for making the guarantee. Amend my taxes You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. Amend my taxes Example. Amend my taxes Jane Zayne owns the Zayne Dress Company. Amend my taxes She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. Amend my taxes Elegant Fashions is one of Zayne's largest clients. Amend my taxes Elegant Fashions later defaulted on the loan. Amend my taxes As a result, Ms. Amend my taxes Zayne paid the remaining balance of the loan in full to the bank. Amend my taxes She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. Amend my taxes She was motivated by the desire to retain one of her better clients and keep a sales outlet. Amend my taxes Deductible in the year paid. Amend my taxes   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. Amend my taxes Rights against a borrower. Amend my taxes   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. Amend my taxes The debt is then owed to you. Amend my taxes If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. Amend my taxes Joint debtor. Amend my taxes   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. Amend my taxes Sale of mortgaged property. Amend my taxes   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. Amend my taxes When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. Amend my taxes This may occur when the debt is due or prior to that date. Amend my taxes To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. Amend my taxes It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. Amend my taxes Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. Amend my taxes Property received for debt. Amend my taxes   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. Amend my taxes You can deduct the remaining debt as a bad debt if and when it becomes worthless. Amend my taxes   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. Amend my taxes It is not a recovery of a bad debt. Amend my taxes For information on the sale of an asset, see Publication 544. Amend my taxes How To Claim a Business Bad Debt There are two methods to claim a business bad debt. Amend my taxes The specific charge-off method. Amend my taxes The nonaccrual-experience method. Amend my taxes Generally, you must use the specific charge-off method. Amend my taxes However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . Amend my taxes Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. Amend my taxes However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. Amend my taxes Partly worthless debts. Amend my taxes   You can deduct specific bad debts that become partly uncollectible during the tax year. Amend my taxes Your tax deduction is limited to the amount you charge off on your books during the year. Amend my taxes You do not have to charge off and deduct your partly worthless debts annually. Amend my taxes You can delay the charge off until a later year. Amend my taxes However, you cannot deduct any part of a debt after the year it becomes totally worthless. Amend my taxes Significantly modified debt. Amend my taxes   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. Amend my taxes For more information, see Regulations section 1. Amend my taxes 166-3(a)(3). Amend my taxes Deduction disallowed. Amend my taxes   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. Amend my taxes If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. Amend my taxes The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. Amend my taxes Totally worthless debts. Amend my taxes   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. Amend my taxes   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. Amend my taxes However, you may want to do so. Amend my taxes If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. Amend my taxes See Partly worthless debts, earlier. Amend my taxes Filing a claim for refund. Amend my taxes   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. Amend my taxes If the bad debt was totally worthless, you must file the claim by the later of the following dates. Amend my taxes 7 years from the date your original return was due (not including extensions). Amend my taxes 2 years from the date you paid the tax. Amend my taxes   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. Amend my taxes 3 years from the date you filed your original return. Amend my taxes 2 years from the date you paid the tax. Amend my taxes You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. Amend my taxes Such an impairment requires proof of existence. Amend my taxes   For details and more information about filing a claim, see Publication 556. Amend my taxes Use one of the following forms to file a claim. Amend my taxes For more information, see the instructions for the applicable form. Amend my taxes Table 10-1. Amend my taxes Forms Used To File a Claim IF you filed as a. Amend my taxes . Amend my taxes . Amend my taxes THEN file. Amend my taxes . Amend my taxes . Amend my taxes Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. Amend my taxes Under this method, you do not accrue service related income you expect to be uncollectible. Amend my taxes Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. Amend my taxes Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. Amend my taxes Service related income. Amend my taxes   You can use the nonaccrual-experience method only for amounts earned by performing services. Amend my taxes You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. Amend my taxes Gross receipts test. Amend my taxes   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. Amend my taxes If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. Amend my taxes   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. Amend my taxes For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. Amend my taxes Interest or penalty charged. Amend my taxes   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. Amend my taxes However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. Amend my taxes You otherwise accrue the full amount due as gross income at the time you provide the services. Amend my taxes You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. Amend my taxes Change in accounting method. Amend my taxes   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. Amend my taxes See Form 3115 and the Instructions for Form 3115 for more information. Amend my taxes Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. Amend my taxes The amount you include is limited to the amount you actually deducted. Amend my taxes However, you can exclude the amount deducted that did not reduce your tax. Amend my taxes Report the recovery as “Other income” on the appropriate business form or schedule. Amend my taxes See Recoveries in Publication 525 for more information. Amend my taxes Net operating loss (NOL) carryover. Amend my taxes   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. Amend my taxes A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. Amend my taxes For more information about NOLs, see Publication 536. Amend my taxes Also, see the Instructions for Form 1045, and the Instructions for Form 1139. Amend my taxes Prev  Up  Next   Home   More Online Publications
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Correcting Plan Errors

The Employee Plans Compliance Resolution System (EPCRS)
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Find Plan Errors

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Avoid Plan Errors

Revenue Procedure for EPCRS 

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The Amend My Taxes

Amend my taxes Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. Amend my taxes Determine Initial Amount Step 2. Amend my taxes Total Certain Nontaxable Pensions and Benefits Step 3. Amend my taxes Determine Excess Adjusted Gross Income Step 4. Amend my taxes Determine the Total of Steps 2 and 3 Step 5. Amend my taxes Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Amend my taxes You are a qualified individual. Amend my taxes Your income is not more than certain limits. Amend my taxes You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Amend my taxes Use Figure A first to see if you are a qualified individual. Amend my taxes If you are, go to Table 1 to make sure your income is not too high to take the credit. Amend my taxes You can take the credit only if you file Form 1040 or Form 1040A. Amend my taxes You cannot take the credit if you file Form 1040EZ or Form 1040NR. Amend my taxes Qualified Individual You are a qualified individual for this credit if you are a U. Amend my taxes S. Amend my taxes citizen or resident alien, and either of the following applies. Amend my taxes You were age 65 or older at the end of 2013. Amend my taxes You were under age 65 at the end of 2013 and all three of the following statements are true. Amend my taxes You retired on permanent and total disability (explained later). Amend my taxes You received taxable disability income for 2013. Amend my taxes On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Amend my taxes Age 65. Amend my taxes   You are considered to be age 65 on the day before your 65th birthday. Amend my taxes As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Amend my taxes U. Amend my taxes S. Amend my taxes Citizen or Resident Alien You must be a U. Amend my taxes S. Amend my taxes citizen or resident alien (or be treated as a resident alien) to take the credit. Amend my taxes Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Amend my taxes Exceptions. Amend my taxes   You may be able to take the credit if you are a nonresident alien who is married to a U. Amend my taxes S. Amend my taxes citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Amend my taxes S. Amend my taxes resident alien. Amend my taxes If you make that choice, both you and your spouse are taxed on your worldwide incomes. Amend my taxes   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Amend my taxes S. Amend my taxes citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Amend my taxes S. Amend my taxes resident alien for the entire year. Amend my taxes In that case, you may be allowed to take the credit. Amend my taxes   For information on these choices, see chapter 1 of Publication 519, U. Amend my taxes S. Amend my taxes Tax Guide for Aliens. Amend my taxes Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Amend my taxes However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Amend my taxes Head of household. Amend my taxes   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. Amend my taxes You file a separate return. Amend my taxes You paid more than half the cost of keeping up your home during the tax year. Amend my taxes Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. Amend my taxes (See Temporary absences under Head of Household in Publication 501. Amend my taxes ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Amend my taxes An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Amend my taxes You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. Amend my taxes For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Amend my taxes Figure A. Amend my taxes Are You a Qualified Individual? Please click here for the text description of the image. Amend my taxes figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Amend my taxes You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Amend my taxes Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Amend my taxes If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Amend my taxes You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Amend my taxes Permanent and total disability. Amend my taxes    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Amend my taxes A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Amend my taxes See Physician's statement , later. Amend my taxes Substantial gainful activity. Amend my taxes   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Amend my taxes Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Amend my taxes   Substantial gainful activity is not work you do to take care of yourself or your home. Amend my taxes It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Amend my taxes However, doing this kind of work may show that you are able to engage in substantial gainful activity. Amend my taxes    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Amend my taxes   The following examples illustrate the tests of substantial gainful activity. Amend my taxes Example 1. Amend my taxes Trisha, a sales clerk, retired on disability. Amend my taxes She is 53 years old and now works as a full-time babysitter for the minimum wage. Amend my taxes Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. Amend my taxes She cannot take the credit because she is able to engage in substantial gainful activity. Amend my taxes Example 2. Amend my taxes Tom, a bookkeeper, retired on disability. Amend my taxes He is 59 years old and now drives a truck for a charitable organization. Amend my taxes He sets his own hours and is not paid. Amend my taxes Duties of this nature generally are performed for pay or profit. Amend my taxes Some weeks he works 10 hours, and some weeks he works 40 hours. Amend my taxes Over the year he averages 20 hours a week. Amend my taxes The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Amend my taxes This is true even though Tom is not paid and he sets his own hours. Amend my taxes He cannot take the credit. Amend my taxes Example 3. Amend my taxes John, who retired on disability, took a job with a former employer on a trial basis. Amend my taxes The purpose of the job was to see if John could do the work. Amend my taxes The trial period lasted for 6 months during which John was paid the minimum wage. Amend my taxes Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Amend my taxes The activity was gainful because John was paid at least the minimum wage. Amend my taxes But the activity was not substantial because his duties were nonproductive. Amend my taxes These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Amend my taxes Example 4. Amend my taxes Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Amend my taxes Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Amend my taxes Joan can select the time of day when she feels most fit to work. Amend my taxes Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. Amend my taxes The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Amend my taxes Sheltered employment. Amend my taxes   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Amend my taxes These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Amend my taxes   Compared to commercial employment, pay is lower for sheltered employment. Amend my taxes Therefore, one usually does not look for sheltered employment if he or she can get other employment. Amend my taxes The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Amend my taxes Physician's statement. Amend my taxes   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Amend my taxes You can use the statement in the Instructions for Schedule R. Amend my taxes   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Amend my taxes Veterans. Amend my taxes    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Amend my taxes VA Form 21-0172 must be signed by a person authorized by the VA to do so. Amend my taxes You can get this form from your local VA regional office. Amend my taxes Physician's statement obtained in earlier year. Amend my taxes   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Amend my taxes For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Amend my taxes If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Amend my taxes   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Amend my taxes Disability income. Amend my taxes   If you are under age 65, you must also have taxable disability income to qualify for the credit. Amend my taxes Disability income must meet both of the following requirements. Amend my taxes It must be paid under your employer's accident or health plan or pension plan. Amend my taxes It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Amend my taxes Payments that are not disability income. Amend my taxes    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Amend my taxes Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Amend my taxes    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Amend my taxes Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Amend my taxes Income Limits To determine if you can claim the credit, you must consider two income limits. Amend my taxes The first limit is the amount of your adjusted gross income (AGI). Amend my taxes The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Amend my taxes The limits are shown in Table 1. Amend my taxes If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Amend my taxes See Figuring the Credit Yourself , later. Amend my taxes Table 1. Amend my taxes Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. Amend my taxes . Amend my taxes . Amend my taxes     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Amend my taxes . Amend my taxes . Amend my taxes   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Amend my taxes If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Amend my taxes Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Amend my taxes See Figuring the Credit Yourself , next. Amend my taxes If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Amend my taxes Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. Amend my taxes If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Amend my taxes If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Amend my taxes Attach Schedule R to your return. Amend my taxes Table 2. Amend my taxes Initial Amounts IF your filing status is. Amend my taxes . Amend my taxes . Amend my taxes   THEN enter on line 10 of Schedule R. Amend my taxes . Amend my taxes . Amend my taxes single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. Amend my taxes     2 Amount cannot be more than your combined taxable disability income. Amend my taxes     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Amend my taxes   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Amend my taxes Next, fill out Schedule R, Part III. Amend my taxes If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Amend my taxes If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. Amend my taxes There are five steps in Part III to determine the amount of your credit. Amend my taxes Determine your initial amount (lines 10–12). Amend my taxes Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Amend my taxes Determine your excess adjusted gross income (lines 14–17). Amend my taxes Determine the total of steps 2 and 3 (line 18). Amend my taxes Determine your credit (lines 19–22). Amend my taxes These steps are discussed in more detail next. Amend my taxes Step 1. Amend my taxes Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Amend my taxes See Table 2. Amend my taxes Your initial amount is on line 12. Amend my taxes Initial amounts for persons under age 65. Amend my taxes   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Amend my taxes Special rules for joint returns. Amend my taxes   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. Amend my taxes   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. Amend my taxes Step 2. Amend my taxes Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. Amend my taxes You must reduce your initial amount by these payments. Amend my taxes Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Amend my taxes If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Amend my taxes Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. Amend my taxes Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Amend my taxes Nontaxable social security payments. Amend my taxes This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. Amend my taxes (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. Amend my taxes ) Nontaxable railroad retirement pension payments treated as social security. Amend my taxes This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Amend my taxes Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Amend my taxes (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. Amend my taxes ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Amend my taxes (Do not include amounts that are a return of your cost of a pension or annuity. Amend my taxes These amounts do not reduce your initial amount. Amend my taxes ) You should be sure to take into account all of the nontaxable amounts you receive. Amend my taxes These amounts are verified by the IRS through information supplied by other government agencies. Amend my taxes Step 3. Amend my taxes Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Amend my taxes Figure your excess adjusted gross income on lines 14–17. Amend my taxes You figure your excess adjusted gross income as follows. Amend my taxes Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Amend my taxes $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. Amend my taxes Divide the result of (1) by 2. Amend my taxes Step 4. Amend my taxes Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). Amend my taxes Step 5. Amend my taxes Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. Amend my taxes 15). Amend my taxes In certain cases, the amount of your credit may be limited. Amend my taxes See Limit on credit , later. Amend my taxes Example. Amend my taxes You are 66 years old and your spouse is 64. Amend my taxes Your spouse is not disabled. Amend my taxes You file a joint return on Form 1040. Amend my taxes Your adjusted gross income is $14,630. Amend my taxes Together you received $3,200 from social security, which was nontaxable. Amend my taxes You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Amend my taxes Initial amount (line 12) $5,000 2. Amend my taxes Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Amend my taxes Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Amend my taxes Add (2) and (3) (line 18) 5,515 5. Amend my taxes Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. Amend my taxes Limit on credit. Amend my taxes   The amount of credit you can claim is generally limited to the amount of your tax. Amend my taxes Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Amend my taxes Examples The following examples illustrate the credit for the elderly or the disabled. Amend my taxes The initial amounts are taken from Table 2, earlier. Amend my taxes Example 1. Amend my taxes James Davis is 58 years old, single, and files Form 1040A. Amend my taxes In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Amend my taxes He got the required physician's statement in 2011 and kept it with his tax records. Amend my taxes His physician signed on line B of the statement. Amend my taxes This year James checks the box in Schedule R, Part II. Amend my taxes He does not need to get another statement for 2013. Amend my taxes He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). Amend my taxes He figures the credit on Schedule R as follows: 1. Amend my taxes Initial amount   $5,000 2. Amend my taxes Taxable disability pension   11,400 3. Amend my taxes Smaller of line 1 or line 2   5,000 4. Amend my taxes Nontaxable social security  benefits $1,500     5. Amend my taxes Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Amend my taxes Add lines 4 and 5   3,500 7. Amend my taxes Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Amend my taxes Multiply line 7 by 15% (. Amend my taxes 15)   225 9. Amend my taxes Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Amend my taxes Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Amend my taxes The Schedule R for James Davis is not shown. Amend my taxes Example 2. Amend my taxes William White is 53. Amend my taxes His wife Helen is 49. Amend my taxes William had a stroke 3 years ago and retired on permanent and total disability. Amend my taxes He is still permanently and totally disabled because of the stroke. Amend my taxes In November, Helen was injured in an accident at work and retired on permanent and total disability. Amend my taxes William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Amend my taxes Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Amend my taxes Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Amend my taxes They do not itemize deductions. Amend my taxes They do not have any amounts that would increase their standard deduction. Amend my taxes Helen's doctor completed the physician's statement in the Instructions for Schedule R. Amend my taxes Helen is not required to include the statement with their return, but she must keep it for her records. Amend my taxes William got a physician's statement for the year he had the stroke. Amend my taxes His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Amend my taxes William has kept the physician's statement with his records. Amend my taxes He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Amend my taxes William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Amend my taxes They attach Schedule R to their Form 1040 and enter $41 on line 53. Amend my taxes They check box c on line 53 and enter “Sch R” on the line next to that box. Amend my taxes See their filled-in Schedule R and Helen's filled-in physician's statement, later. Amend my taxes Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. Amend my taxes A person is permanently and totally disabled if both of the following apply:   1. Amend my taxes He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Amend my taxes   2. Amend my taxes A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. Amend my taxes Physician's Statement     I certify that Helen A. Amend my taxes White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. Amend my taxes If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Amend my taxes AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. Amend my taxes Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Amend my taxes Doctor 1900 Green St. Amend my taxes , Hometown, MD 20000         This image is too large to be displayed in the current screen. Amend my taxes Please click the link to view the image. Amend my taxes Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Amend my taxes Please click the link to view the image. Amend my taxes Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Amend my taxes Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Amend my taxes Free help with your tax return. Amend my taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amend my taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Amend my taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amend my taxes 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. Amend my taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Amend my taxes To find the nearest VITA or TCE site, visit IRS. Amend my taxes gov or call 1-800-906-9887. Amend my taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend my taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend my taxes aarp. Amend my taxes org/money/taxaide or call 1-888-227-7669. Amend my taxes   For more information on these programs, go to IRS. Amend my taxes gov and enter “VITA” in the search box. Amend my taxes Internet. Amend my taxes IRS. Amend my taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Amend my taxes Apply for an Employer Identification Number (EIN). Amend my taxes Go to IRS. Amend my taxes gov and enter Apply for an EIN in the search box. Amend my taxes Request an Electronic Filing PIN by going to IRS. Amend my taxes gov and entering Electronic Filing PIN in the search box. Amend my taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. Amend my taxes gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend my taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amend my taxes Check the status of your amended return. Amend my taxes Go to IRS. Amend my taxes gov and enter Where's My Amended Return in the search box. Amend my taxes Download forms, instructions, and publications, including some accessible versions. Amend my taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Amend my taxes gov or IRS2Go. Amend my taxes Tax return and tax account transcripts are generally available for the current year and past three years. Amend my taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amend my taxes gov. Amend my taxes 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. Amend my taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amend my taxes gov. Amend my taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Amend my taxes gov or IRS2Go. Amend my taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Amend my taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Amend my taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Amend my taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Amend my taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amend my taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Amend my taxes gov. Amend my taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amend my taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amend my taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Amend my taxes AARP offers the Tax-Aide counseling program as part of the TCE program. Amend my taxes Visit AARP's website to find the nearest Tax-Aide location. Amend my taxes Research your tax questions. Amend my taxes Search publications and instructions by topic or keyword. Amend my taxes Read the Internal Revenue Code, regulations, or other official guidance. Amend my taxes Read Internal Revenue Bulletins. Amend my taxes Sign up to receive local and national tax news by email. Amend my taxes Phone. Amend my taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amend my taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Amend my taxes Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. Amend my taxes Call to locate the nearest volunteer help site, 1-800-906-9887. Amend my taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amend my taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amend my taxes Most VITA and TCE sites offer free electronic filing. Amend my taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amend my taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amend my taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Amend my taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Amend my taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amend my taxes Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amend my taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend my taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Amend my taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amend my taxes Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Amend my taxes You should receive your order within 10 business days. Amend my taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Amend my taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Amend my taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Amend my taxes Call to ask tax questions, 1-800-829-1040. Amend my taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amend my taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amend my taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Amend my taxes gsa. Amend my taxes gov/fedrelay. Amend my taxes Walk-in. Amend my taxes You can find a selection of forms, publications and services — in-person, face-to-face. Amend my taxes Products. Amend my taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend my taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amend my taxes Services. Amend my taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. Amend my taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amend my taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Amend my taxes No appointment is necessary—just walk in. Amend my taxes Before visiting, check www. Amend my taxes irs. Amend my taxes gov/localcontacts for hours of operation and services provided. Amend my taxes Mail. Amend my taxes You can send your order for forms, instructions, and publications to the address below. Amend my taxes You should receive a response within 10 business days after your request is received. Amend my taxes  Internal Revenue Service 1201 N. Amend my taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Amend my taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend my taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amend my taxes What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Amend my taxes 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. Amend my taxes You face (or your business is facing) an immediate threat of adverse action. Amend my taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amend my taxes   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. Amend my taxes Here's why we can help: TAS is an independent organization within the IRS. Amend my taxes Our advocates know how to work with the IRS. Amend my taxes Our services are free and tailored to meet your needs. Amend my taxes We have offices in every state, the District of Columbia, and Puerto Rico. Amend my taxes 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 www. Amend my taxes irs. Amend my taxes gov/advocate, or call us toll-free at 1-877-777-4778. Amend my taxes How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amend my taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amend my taxes irs. Amend my taxes gov/sams. Amend my taxes Low Income Taxpayer Clinics. Amend my taxes   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. Amend my taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amend my taxes Visit www. Amend my taxes TaxpayerAdvocate. Amend my taxes irs. Amend my taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amend my taxes Prev  Up  Next   Home   More Online Publications