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Amend State Taxes

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Amend State Taxes

Amend state taxes Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Amend state taxes Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Amend state taxes Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Amend state taxes Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Amend state taxes It is intended only as a guide. Amend state taxes Look in this publication for more complete information. Amend state taxes   Appendix A. Amend state taxes Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Amend state taxes Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Amend state taxes Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Amend state taxes Sean enrolled as a full-time graduate student in August 2013 at California State College. Amend state taxes He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Amend state taxes His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Amend state taxes Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Amend state taxes In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Amend state taxes California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Amend state taxes California State College reports amounts billed in 2013 instead of amounts paid during 2013. Amend state taxes In completing Form 8863, the Joneses use the amounts they paid. Amend state taxes Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Amend state taxes Dave and Valerie figure their education credits by completing Form 8863. Amend state taxes They begin Form 8863 on page 2 before completing Part I on page 1. Amend state taxes Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Amend state taxes The Joneses decide to complete Part III for Carey first, as shown later. Amend state taxes They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Amend state taxes The Joneses complete a separate Part III for their son Sean. Amend state taxes They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Amend state taxes They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Amend state taxes Once they have completed Part III for each student, they figure their credits. Amend state taxes The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Amend state taxes They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Amend state taxes The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Amend state taxes They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Amend state taxes They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Amend state taxes The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Amend state taxes The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Amend state taxes They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Amend state taxes This image is too large to be displayed in the current screen. Amend state taxes Please click the link to view the image. Amend state taxes Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Amend state taxes Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Amend state taxes Less adjustments:     a. Amend state taxes Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Amend state taxes Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Amend state taxes Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Amend state taxes Total adjustments (add lines 2a, 2b, and 2c) 0 4. Amend state taxes Adjusted qualified education expenses. Amend state taxes Subtract line 3 from line 1. Amend state taxes If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Amend state taxes Please click the link to view the image. Amend state taxes Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Amend state taxes Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Amend state taxes Less adjustments:     a. Amend state taxes Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Amend state taxes Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Amend state taxes Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Amend state taxes Total adjustments (add lines 2a, 2b, and 2c) 0 4. Amend state taxes Adjusted qualified education expenses. Amend state taxes Subtract line 3 from line 1. Amend state taxes If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Amend state taxes Enter the amount from Form 8863, line 18 1. Amend state taxes 1,190 2. Amend state taxes Enter the amount from Form 8863, line 9 2. Amend state taxes 1,500 3. Amend state taxes Add lines 1 and 2 3. Amend state taxes 2,690 4. Amend state taxes Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Amend state taxes 1,000 5. Amend state taxes Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Amend state taxes 0 6. Amend state taxes Subtract line 5 from line 4 6. Amend state taxes 1,000 7. Amend state taxes   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Amend state taxes 1,000 This image is too large to be displayed in the current screen. Amend state taxes Please click the link to view the image. Amend state taxes Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Amend state taxes Please click the link to view the image. Amend state taxes Carey Jones page 2 This image is too large to be displayed in the current screen. Amend state taxes Please click the link to view the image. Amend state taxes Filled-in Form 8863 Jones page 2 Appendix B. Amend state taxes Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Amend state taxes See the text for definitions and details. Amend state taxes Do not rely on this chart alone. Amend state taxes    Caution:You generally cannot claim more than one benefit for the same education expense. Amend state taxes   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Amend state taxes    40% of the credit may be refundable (limited to $1,000 per student). Amend state taxes Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Amend state taxes , that must be paid to the educational institution, etc. Amend state taxes , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Amend state taxes   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Amend state taxes Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Amend state taxes For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Amend state taxes For each term listed below that has more than one definition, the definition for each education benefit is listed. Amend state taxes Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Amend state taxes If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Amend state taxes Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Amend state taxes They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Amend state taxes For information on a specific benefit, see the appropriate chapter in this publication. Amend state taxes Candidate for a degree:   A student who meets either of the following requirements. Amend state taxes Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Amend state taxes Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Amend state taxes Eligible educational institution:    American opportunity credit. Amend state taxes Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Amend state taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Amend state taxes Coverdell education savings account (ESA). Amend state taxes Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Amend state taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Amend state taxes Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Amend state taxes Education savings bond program. Amend state taxes Same as American opportunity credit in this category. Amend state taxes IRA, early distributions from. Amend state taxes Same as American opportunity credit in this category. Amend state taxes Lifetime learning credit. Amend state taxes Same as American opportunity credit in this category. Amend state taxes Qualified tuition program (QTP). Amend state taxes Same as American opportunity credit in this category. Amend state taxes Scholarships and fellowships. Amend state taxes An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amend state taxes Student loan, cancellation of. Amend state taxes Same as Scholarships and fellowships in this category. Amend state taxes Student loan interest deduction. Amend state taxes Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Amend state taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Amend state taxes Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Amend state taxes Tuition and fees deduction. Amend state taxes Same as American opportunity credit in this category. Amend state taxes Eligible student:    American opportunity credit. Amend state taxes A student who meets all of the following requirements for the tax year for which the credit is being determined. Amend state taxes Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Amend state taxes Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Amend state taxes For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Amend state taxes Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Amend state taxes Lifetime learning credit. Amend state taxes A student who is enrolled in one or more courses at an eligible educational institution. Amend state taxes Student loan interest deduction. Amend state taxes A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Amend state taxes Tuition and fees deduction. Amend state taxes A student who is enrolled in one or more courses at an eligible educational institution. Amend state taxes Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Amend state taxes Modified adjusted gross income (MAGI):    American opportunity credit. Amend state taxes Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Amend state taxes Coverdell education savings account (ESA). Amend state taxes Same as American opportunity credit in this category. Amend state taxes Education savings bond program. Amend state taxes Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Amend state taxes Lifetime learning credit. Amend state taxes Same as American opportunity credit in this category. Amend state taxes Student loan interest deduction. Amend state taxes Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Amend state taxes Tuition and fees deduction. Amend state taxes Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Amend state taxes Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Amend state taxes Qualified education expenses:   See pertinent chapter for specific items. Amend state taxes    American opportunity credit. Amend state taxes Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Amend state taxes Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Amend state taxes Does not include expenses for room and board. Amend state taxes Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Amend state taxes Coverdell education savings account (ESA). Amend state taxes Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Amend state taxes Many specialized expenses included for K–12. Amend state taxes Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Amend state taxes Education savings bond program. Amend state taxes Tuition and fees required to enroll at or attend an eligible educational institution. Amend state taxes Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Amend state taxes Does not include expenses for room and board. Amend state taxes Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Amend state taxes IRA, early distributions from. Amend state taxes Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Amend state taxes Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Amend state taxes Lifetime learning credit. Amend state taxes Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Amend state taxes Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Amend state taxes Does not include expenses for room and board. Amend state taxes Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Amend state taxes Qualified tuition program (QTP). Amend state taxes Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Amend state taxes Includes expenses for special needs services and computer access. Amend state taxes Scholarships and fellowships. Amend state taxes Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Amend state taxes Course-related items must be required of all students in the course of instruction. Amend state taxes Student loan interest deduction. Amend state taxes Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Amend state taxes Tuition and fees deduction. Amend state taxes Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Amend state taxes Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Amend state taxes Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Amend state taxes To include as tax on your current year's return an amount allowed as a credit in a prior year. Amend state taxes Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Amend state taxes Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Amend state taxes Prev  Up  Next   Home   More Online Publications
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The Amend State Taxes

Amend state taxes Index A Abandonment of home, Abandonment. Amend state taxes Absence, temporary, Temporary absence. Amend state taxes Abstract fees, Settlement fees or closing costs. Amend state taxes Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. Amend state taxes Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Amend state taxes Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Amend state taxes Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. Amend state taxes Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. Amend state taxes Architect's fees, Construction. Amend state taxes Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Amend state taxes Assistance (see Tax help) B Back interest, Settlement fees or closing costs. Amend state taxes Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. Amend state taxes Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Amend state taxes C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. Amend state taxes Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. Amend state taxes Commissions, Selling expenses. Amend state taxes , Settlement fees or closing costs. Amend state taxes Community property Basis determination, Community property. Amend state taxes Condemnation Gain exclusion, Home destroyed or condemned. Amend state taxes Ownership and use test when previous home condemned, Previous home destroyed or condemned. Amend state taxes Condominiums As main home, Main Home Basis determination, Condominium. Amend state taxes Construction costs, Construction. Amend state taxes Built by you, Built by you. Amend state taxes Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. Amend state taxes Ownership and use tests, Cooperative apartment. Amend state taxes Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. Amend state taxes D Date of sale, Date of sale. Amend state taxes Death Sale due to, Specific event safe harbors. Amend state taxes Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. Amend state taxes Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. Amend state taxes Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. Amend state taxes Ownership and use test when previous home destroyed, Previous home destroyed or condemned. Amend state taxes Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. Amend state taxes Disasters, Specific event safe harbors. Amend state taxes Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. Amend state taxes Home transferred to spouse, Transfer to spouse. Amend state taxes Ownership and use tests, Home transferred from spouse. Amend state taxes Sale due to, Specific event safe harbors. Amend state taxes Transfers after July 18, 1984, Transfers after July 18, 1984. Amend state taxes Transfers before July 19, 1984, Transfers before July 19, 1984. Amend state taxes Use of home after divorce, Use of home after divorce. Amend state taxes Doctor's recommendation for sale, Doctor's recommendation safe harbor. Amend state taxes E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. Amend state taxes Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. Amend state taxes Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. Amend state taxes F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. Amend state taxes Fire insurance premiums, Settlement fees or closing costs. Amend state taxes Foreclosure, Foreclosure or repossession. Amend state taxes Foreign Service, Foreign Service member. Amend state taxes Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Amend state taxes Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. Amend state taxes Form 1040, Schedule A Real estate taxes, Real estate taxes. Amend state taxes Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. Amend state taxes , Form 1099-S. Amend state taxes , Form 1099-S. Amend state taxes Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. Amend state taxes Form 8828 Recapture tax, How to figure and report the recapture. Amend state taxes Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). Amend state taxes NIIT, Net Investment Income Tax (NIIT). Amend state taxes Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. Amend state taxes Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. Amend state taxes Loss on sale, Loss on sale. Amend state taxes Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. Amend state taxes Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Amend state taxes Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Amend state taxes Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Amend state taxes Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Amend state taxes Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. Amend state taxes H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. Amend state taxes Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. Amend state taxes Charges for, Settlement fees or closing costs. Amend state taxes Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). Amend state taxes Inheritance Home received as, Home acquired from a decedent who died before or after 2010. Amend state taxes Installment sales, Installment sale. Amend state taxes Involuntary conversion, Specific event safe harbors. Amend state taxes ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). Amend state taxes J Joint owners not married, Joint owners not married. Amend state taxes Joint returns, Jointly owned home. Amend state taxes Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. Amend state taxes Sale of vacant land, Vacant land. Amend state taxes Legal fees, Selling expenses. Amend state taxes , Settlement fees or closing costs. Amend state taxes , Construction. Amend state taxes Legal separation Sale due to, Specific event safe harbors. Amend state taxes Like-kind exchange, Sale of home acquired in a like-kind exchange. Amend state taxes Living expenses, Reasonable basic living expenses. Amend state taxes Loan assumption fees, Settlement fees or closing costs. Amend state taxes Loan placement fees, Selling expenses. Amend state taxes Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. Amend state taxes Property used partly as, Property used partly as your main home. Amend state taxes , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. Amend state taxes Mortgage fees, Settlement fees or closing costs. Amend state taxes Mortgage insurance premiums, Settlement fees or closing costs. Amend state taxes Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. Amend state taxes Moving expense, Settlement fees or closing costs. Amend state taxes Multiple births Sale due to, Specific event safe harbors. Amend state taxes N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. Amend state taxes O Option to buy home, Option to buy. Amend state taxes Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. Amend state taxes P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. Amend state taxes Points, Selling expenses. Amend state taxes Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. Amend state taxes Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. Amend state taxes , Real estate taxes. Amend state taxes Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. Amend state taxes Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. Amend state taxes Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. Amend state taxes Relatives Sale of home to, Exception for sales to related persons. Amend state taxes Remainder interest Sale of, Sale of remainder interest. Amend state taxes Remodeling, Improvements. Amend state taxes , Exception. Amend state taxes (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Amend state taxes Before closing, by buyer, Settlement fees or closing costs. Amend state taxes Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. Amend state taxes , Improvements. Amend state taxes , Repairs. Amend state taxes (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. Amend state taxes Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. Amend state taxes Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. Amend state taxes Doctor's recommendation for sale, Doctor's recommendation safe harbor. Amend state taxes Unforeseeable events, Specific event safe harbors. Amend state taxes Sales commissions, Selling expenses. Amend state taxes , Settlement fees or closing costs. Amend state taxes Sales to related persons, Exception for sales to related persons. Amend state taxes Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. Amend state taxes Seller-financed mortgages, Seller-financed mortgage. Amend state taxes Seller-paid points, Seller-paid points. Amend state taxes Selling expenses, Selling expenses. Amend state taxes Selling price, Selling Price Separate returns, Separate returns. Amend state taxes Settlement fees, Settlement fees or closing costs. Amend state taxes Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. Amend state taxes Surviving spouse Basis determination, Surviving spouse. Amend state taxes Ownership and use tests, Sale of main home by surviving spouse. Amend state taxes T Tax help, How To Get Tax Help Temporary absence, Temporary absence. Amend state taxes Temporary housing, Temporary housing. Amend state taxes Title insurance, Settlement fees or closing costs. Amend state taxes Title search fees, Settlement fees or closing costs. Amend state taxes Trading homes, Trading (exchanging) homes. Amend state taxes , Home received as trade. Amend state taxes Transfer taxes, Settlement fees or closing costs. Amend state taxes , Transfer taxes. Amend state taxes Transfer to spouse, Transfer to spouse. Amend state taxes After July 18, 1984, Transfers after July 18, 1984. Amend state taxes Before July 19, 1984, Transfers before July 19, 1984. Amend state taxes TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. Amend state taxes Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. Amend state taxes Utilities Charges for installing, Settlement fees or closing costs. Amend state taxes Charges related to occupancy of house before closing, Settlement fees or closing costs. Amend state taxes Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. Amend state taxes V Vacant land Sale of, Vacant land. Amend state taxes W Worksheets, Worksheets. Amend state taxes Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. Amend state taxes Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Amend state taxes Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Amend state taxes Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. Amend state taxes Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Amend state taxes Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Amend state taxes Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Amend state taxes Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Amend state taxes Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. Amend state taxes Reduced Maximum Exclusion Prev  Up     Home   More Online Publications