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Amend Tax Return 2012

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Amend Tax Return 2012

Amend tax return 2012 Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. Amend tax return 2012 Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. Amend tax return 2012 Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Amend tax return 2012 Any forgiven tax liability owed to the IRS will not have to be paid. Amend tax return 2012 Any forgiven tax liability that has already been paid will be refunded. Amend tax return 2012 (See Refund of Taxes Paid, later. Amend tax return 2012 ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Amend tax return 2012 Then read Amount of Tax Forgiven. Amend tax return 2012 Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Amend tax return 2012 Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Amend tax return 2012 See Minimum Amount of Relief later under Amount of Tax Forgiven. Amend tax return 2012 Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Amend tax return 2012 Oklahoma City attack. Amend tax return 2012   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. Amend tax return 2012 Example 1. Amend tax return 2012 A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Amend tax return 2012 His income tax is forgiven for 1994 and 1995. Amend tax return 2012 Example 2. Amend tax return 2012 A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Amend tax return 2012 She subsequently died of her wounds in 1996. Amend tax return 2012 Her income tax is forgiven for 1994, 1995, and 1996. Amend tax return 2012 September 11 attacks and anthrax attacks. Amend tax return 2012   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. Amend tax return 2012 Example 1. Amend tax return 2012 A Pentagon employee died in the September 11 attack. Amend tax return 2012 Her income tax is forgiven for 2000 and 2001. Amend tax return 2012 Example 2. Amend tax return 2012 A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Amend tax return 2012 His income tax liability is forgiven for 2000, 2001, and 2002. Amend tax return 2012 Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Amend tax return 2012 On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Amend tax return 2012 To figure the tax to be forgiven, use the following worksheets. Amend tax return 2012 Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Amend tax return 2012 Use Worksheet B for any eligible year the decedent filed a joint return. Amend tax return 2012 See the illustrated Worksheet B near the end of this publication. Amend tax return 2012 Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Amend tax return 2012 Instead, complete Worksheet C and file a return for the decedent's last tax year. Amend tax return 2012 See Minimum Amount of Relief, later. Amend tax return 2012 If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Amend tax return 2012 In English–7 a. Amend tax return 2012 m. Amend tax return 2012 to 10 p. Amend tax return 2012 m. Amend tax return 2012 local time. Amend tax return 2012 In Spanish–8 a. Amend tax return 2012 m. Amend tax return 2012 to 9:30 p. Amend tax return 2012 m. Amend tax return 2012 local time. Amend tax return 2012 Both spouses died. Amend tax return 2012   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Amend tax return 2012 Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Amend tax return 2012 If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Amend tax return 2012 However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Amend tax return 2012 The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. Amend tax return 2012 Residents of community property states. Amend tax return 2012   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Amend tax return 2012 Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. Amend tax return 2012 Worksheet B. Amend tax return 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Amend tax return 2012 1       2 Enter the decedent's taxable income. Amend tax return 2012 Figure taxable income as if a separate return had been filed. Amend tax return 2012 See the instructions. Amend tax return 2012 2       3 Enter the decedent's total tax. Amend tax return 2012 See the instructions. Amend tax return 2012 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Amend tax return 2012 See the instructions. Amend tax return 2012 4       5 Subtract line 4 from line 3. Amend tax return 2012 5       6 Enter the surviving spouse's taxable income. Amend tax return 2012 Figure taxable income as if a separate return had been filed. Amend tax return 2012 See the instructions. Amend tax return 2012 6       7 Enter the surviving spouse's total tax. Amend tax return 2012 See the instructions. Amend tax return 2012 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Amend tax return 2012 8       9 Subtract line 8 from line 7. Amend tax return 2012 9       10 Add lines 5 and 9. Amend tax return 2012 10       11 Enter the total tax from the joint return. Amend tax return 2012 See Table 1 on page 5 for the line number for years before 2002. Amend tax return 2012 11       12 Add lines 4 and 8. Amend tax return 2012 12       13 Subtract line 12 from line 11. Amend tax return 2012 13       14 Divide line 5 by line 10. Amend tax return 2012 Enter the result as a decimal. Amend tax return 2012 14       15 Tax to be forgiven. Amend tax return 2012 Multiply line 13 by line 14 and enter the result. Amend tax return 2012 15       Note. Amend tax return 2012 If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Amend tax return 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Amend tax return 2012 If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Amend tax return 2012 The IRS will determine the amount to be refunded. Amend tax return 2012 Worksheet B. Amend tax return 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Amend tax return 2012 1       2 Enter the decedent's taxable income. Amend tax return 2012 Figure taxable income as if a separate return had been filed. Amend tax return 2012 See the instructions. Amend tax return 2012 2       3 Enter the decedent's total tax. Amend tax return 2012 See the instructions. Amend tax return 2012 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Amend tax return 2012 See the instructions. Amend tax return 2012 4       5 Subtract line 4 from line 3. Amend tax return 2012 5       6 Enter the surviving spouse's taxable income. Amend tax return 2012 Figure taxable income as if a separate return had been filed. Amend tax return 2012 See the instructions. Amend tax return 2012 6       7 Enter the surviving spouse's total tax. Amend tax return 2012 See the instructions. Amend tax return 2012 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Amend tax return 2012 8       9 Subtract line 8 from line 7. Amend tax return 2012 9       10 Add lines 5 and 9. Amend tax return 2012 10       11 Enter the total tax from the joint return. Amend tax return 2012 See Table 1 on page 5 for the line number for years before 2002. Amend tax return 2012 11       12 Add lines 4 and 8. Amend tax return 2012 12       13 Subtract line 12 from line 11. Amend tax return 2012 13       14 Divide line 5 by line 10. Amend tax return 2012 Enter the result as a decimal. Amend tax return 2012 14       15 Tax to be forgiven. Amend tax return 2012 Multiply line 13 by line 14 and enter the result. Amend tax return 2012 15       Note. Amend tax return 2012 If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Amend tax return 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Amend tax return 2012 If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Amend tax return 2012 The IRS will determine the amount to be refunded. Amend tax return 2012 Instructions for Worksheet B Table 1. Amend tax return 2012 Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Amend tax return 2012 * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Amend tax return 2012 ** File Form 4506 to get a transcript of the decedent's account. Amend tax return 2012 Table 1. Amend tax return 2012 Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Amend tax return 2012 * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Amend tax return 2012 ** File Form 4506 to get a transcript of the decedent's account. Amend tax return 2012 Lines 2 and 6. Amend tax return 2012   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Amend tax return 2012   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Amend tax return 2012 Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Amend tax return 2012 Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. Amend tax return 2012   Allocate business deductions to the owner of the business. Amend tax return 2012 Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Amend tax return 2012 Lines 3 and 7. Amend tax return 2012   Figure the total tax as if a separate return had been filed. Amend tax return 2012 The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. Amend tax return 2012 When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. Amend tax return 2012   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. Amend tax return 2012 If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Amend tax return 2012 Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. Amend tax return 2012 Line 4. Amend tax return 2012   Enter the total, if any, of the following taxes. Amend tax return 2012 Self-employment tax. Amend tax return 2012 Social security and Medicare tax on tip income not reported to employer. Amend tax return 2012 Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Amend tax return 2012 Tax on excess accumulation in qualified retirement plans. Amend tax return 2012 Household employment taxes. Amend tax return 2012 Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Amend tax return 2012 Tax on golden parachute payments. Amend tax return 2012 Minimum Amount of Relief The minimum amount of relief is $10,000. Amend tax return 2012 If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. Amend tax return 2012 The IRS will refund the difference as explained under Refund of Taxes Paid. Amend tax return 2012 Use Worksheet C to figure the additional tax payment. Amend tax return 2012 But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Amend tax return 2012 Example 1. Amend tax return 2012 An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Amend tax return 2012 The $6,400 is eligible for forgiveness. Amend tax return 2012 The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Amend tax return 2012 Example 2. Amend tax return 2012 A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Amend tax return 2012 The IRS will treat $10,000 as a tax payment for 2001. Amend tax return 2012 Income received after date of death. Amend tax return 2012   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Amend tax return 2012 Examples are the final paycheck or dividends on stock owned by the decedent. Amend tax return 2012 However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). Amend tax return 2012 Nonqualifying income. Amend tax return 2012   The following income is not exempt from tax. Amend tax return 2012 The tax on it is not eligible for forgiveness. Amend tax return 2012 Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Amend tax return 2012 Amounts that would not have been payable but for an action taken after September 11, 2001. Amend tax return 2012 The following are examples of nonqualifying income. Amend tax return 2012 Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Amend tax return 2012 Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. Amend tax return 2012 Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. Amend tax return 2012 Interest on savings bonds cashed by the beneficiary of the decedent. Amend tax return 2012 If you are responsible for the estate of a decedent, see Publication 559. Amend tax return 2012 Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Amend tax return 2012 Instructions for lines 2–9 of Worksheet C. Amend tax return 2012   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. Amend tax return 2012 To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Amend tax return 2012 Or, if special requirements are met, you can use the alternative computation instead. Amend tax return 2012 See Alternative computation, later. Amend tax return 2012   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Amend tax return 2012 Use Form 1041 to figure what the taxable income would be without including the exempt income. Amend tax return 2012 Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). Amend tax return 2012 Alternative computation. Amend tax return 2012   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. Amend tax return 2012 You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. Amend tax return 2012 The estate claimed an income distribution deduction on line 18 (Form 1041). Amend tax return 2012 Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Amend tax return 2012 If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. Amend tax return 2012 If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Amend tax return 2012 Complete the rest of Worksheet C to determine the additional payment allowed. Amend tax return 2012 Worksheet C. Amend tax return 2012 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Amend tax return 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Amend tax return 2012 1 Minimum relief amount. Amend tax return 2012 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Amend tax return 2012 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Amend tax return 2012 3       4 Add lines 2 and 3. Amend tax return 2012 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Amend tax return 2012 (See Income received after date of death on page 5. Amend tax return 2012 ) 5       6 Add lines 4 and 5. Amend tax return 2012 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Amend tax return 2012 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Amend tax return 2012 8       9 Tax on exempt income. Amend tax return 2012 Subtract line 8 from line 7. Amend tax return 2012 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Amend tax return 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Amend tax return 2012 10       11 Add lines 9 and 10. Amend tax return 2012 11   12 Additional payment allowed. Amend tax return 2012 If line 11 is $10,000 or more, enter -0- and stop here. Amend tax return 2012 No additional amount is allowed as a tax payment. Amend tax return 2012 Otherwise, subtract line 11 from line 1 and enter the result. Amend tax return 2012 12   Note. Amend tax return 2012 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Amend tax return 2012 Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Amend tax return 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Amend tax return 2012 Write "Sec. Amend tax return 2012 692(d)(2) Payment" and the amount to the right of the entry space. Amend tax return 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. Amend tax return 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Amend tax return 2012 Write “Sec. Amend tax return 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. Amend tax return 2012 Worksheet C. Amend tax return 2012 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Amend tax return 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Amend tax return 2012 1 Minimum relief amount. Amend tax return 2012 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Amend tax return 2012 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Amend tax return 2012 3       4 Add lines 2 and 3. Amend tax return 2012 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Amend tax return 2012 (See Income received after date of death on page 5. Amend tax return 2012 ) 5       6 Add lines 4 and 5. Amend tax return 2012 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Amend tax return 2012 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Amend tax return 2012 8       9 Tax on exempt income. Amend tax return 2012 Subtract line 8 from line 7. Amend tax return 2012 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Amend tax return 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Amend tax return 2012 10       11 Add lines 9 and 10. Amend tax return 2012 11   12 Additional payment allowed. Amend tax return 2012 If line 11 is $10,000 or more, enter -0- and stop here. Amend tax return 2012 No additional amount is allowed as a tax payment. Amend tax return 2012 Otherwise, subtract line 11 from line 1 and enter the result. Amend tax return 2012 12   Note. Amend tax return 2012 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Amend tax return 2012 Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Amend tax return 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Amend tax return 2012 Write "Sec. Amend tax return 2012 692(d)(2) Payment" and the amount to the right of the entry space. Amend tax return 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. Amend tax return 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Amend tax return 2012 Write “Sec. Amend tax return 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. Amend tax return 2012 Worksheet D. Amend tax return 2012 Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Amend tax return 2012 (See Income received after date of death on page 5. Amend tax return 2012 ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Amend tax return 2012 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Amend tax return 2012 5   6 Estate's tax on exempt income. Amend tax return 2012 Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Amend tax return 2012 Figure the total tax that would have been payable by all beneficiaries. Amend tax return 2012 Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Amend tax return 2012 Add the amounts by which each beneficiary's income tax is increased. Amend tax return 2012 7   8 Add lines 6 and 7. Amend tax return 2012 Enter this amount on line 9 of Worksheet C. Amend tax return 2012 8   Worksheet D. Amend tax return 2012 Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Amend tax return 2012 (See Income received after date of death on page 5. Amend tax return 2012 ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Amend tax return 2012 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Amend tax return 2012 5   6 Estate's tax on exempt income. Amend tax return 2012 Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Amend tax return 2012 Figure the total tax that would have been payable by all beneficiaries. Amend tax return 2012 Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Amend tax return 2012 Add the amounts by which each beneficiary's income tax is increased. Amend tax return 2012 7   8 Add lines 6 and 7. Amend tax return 2012 Enter this amount on line 9 of Worksheet C. Amend tax return 2012 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Amend tax return 2012 Income tax liabilities that have been paid. Amend tax return 2012 Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Amend tax return 2012 See Minimum Amount of Relief, earlier. Amend tax return 2012 Example 1. Amend tax return 2012 A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Amend tax return 2012 The total, $14,000, is eligible for tax forgiveness. Amend tax return 2012 However, he paid only $13,000 of that amount. Amend tax return 2012 The IRS will refund the $13,000 paid. Amend tax return 2012 Example 2. Amend tax return 2012 A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Amend tax return 2012 The child qualifies for the minimum relief of $10,000. Amend tax return 2012 The $10,000 is treated as a tax payment for 2001 and will be refunded. Amend tax return 2012 Period for filing a claim for credit or refund. Amend tax return 2012   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. Amend tax return 2012 For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. Amend tax return 2012 To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. Amend tax return 2012 Extension of time for victims of Oklahoma City attack. Amend tax return 2012   The period described above has been extended for victims of the Oklahoma City attack. Amend tax return 2012 Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Amend tax return 2012 How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Amend tax return 2012 Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. Amend tax return 2012 Return required but not yet filed. Amend tax return 2012   File Form 1040 if the decedent was a U. Amend tax return 2012 S. Amend tax return 2012 citizen or resident. Amend tax return 2012 File Form 1040NR if the decedent was a nonresident alien. Amend tax return 2012 A nonresident alien is someone who is not a U. Amend tax return 2012 S. Amend tax return 2012 citizen or resident. Amend tax return 2012 Return required and already filed. Amend tax return 2012   File a separate Form 1040X for each year you are claiming tax relief. Amend tax return 2012 Return not required and not filed. Amend tax return 2012   File Form 1040 only for the year of death if the decedent was a U. Amend tax return 2012 S. Amend tax return 2012 citizen or resident. Amend tax return 2012 File Form 1040NR if the decedent was a nonresident alien. Amend tax return 2012 Return not required but already filed. Amend tax return 2012   File Form 1040X only for the year of death. Amend tax return 2012 How to complete the returns. Amend tax return 2012   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Amend tax return 2012 Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Amend tax return 2012 If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Amend tax return 2012 If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. Amend tax return 2012 Also, please write one of the following across the top of page 1 of each return. Amend tax return 2012 KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Amend tax return 2012 ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. Amend tax return 2012 If you need a copy, use Form 4506. Amend tax return 2012 The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Amend tax return 2012 Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Amend tax return 2012 Send Form 4506 to the address shown in the form instructions. Amend tax return 2012 Taxpayer identification number. Amend tax return 2012   A taxpayer identification number must be furnished on the decedent's returns. Amend tax return 2012 This is usually the decedent's social security number (SSN). Amend tax return 2012 However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Amend tax return 2012 If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Amend tax return 2012 S. Amend tax return 2012 income tax return for any tax year, do not apply for an ITIN. Amend tax return 2012 You may claim a refund by filing Form 1040NR without an SSN or ITIN. Amend tax return 2012 Necessary Documents Please attach the following documents to the return or amended return. Amend tax return 2012 Proof of death. Amend tax return 2012   Attach a copy of the death certificate. Amend tax return 2012 If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Amend tax return 2012 Form 1310. Amend tax return 2012   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Amend tax return 2012 You are a surviving spouse filing an original or amended joint return with the decedent. Amend tax return 2012 You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. Amend tax return 2012 A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Amend tax return 2012 A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Amend tax return 2012      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. Amend tax return 2012 Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Amend tax return 2012 Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Amend tax return 2012 Use one of the addresses shown below. Amend tax return 2012 Where you file the returns or claims depends on whether you use the U. Amend tax return 2012 S. Amend tax return 2012 Postal Service or a private delivery service. Amend tax return 2012 Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Amend tax return 2012 U. Amend tax return 2012 S. Amend tax return 2012 Postal Service. Amend tax return 2012   If you use the U. Amend tax return 2012 S. Amend tax return 2012 Postal Service, file these returns and claims at the following address. Amend tax return 2012 Internal Revenue Service P. Amend tax return 2012 O. Amend tax return 2012 Box 4053 Woburn, MA 01888 Private delivery service. Amend tax return 2012   Private delivery services cannot deliver items to P. Amend tax return 2012 O. Amend tax return 2012 boxes. Amend tax return 2012 If you use a private delivery service, file these returns and claims at the following address. Amend tax return 2012 Internal Revenue Service Stop 661 310 Lowell St. Amend tax return 2012 Andover, MA 01810 Designated private delivery services. Amend tax return 2012   You can use the following private delivery services to file these returns and claims. Amend tax return 2012 Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Amend tax return 2012 DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Amend tax return 2012 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Amend tax return 2012 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Amend tax return 2012 M. Amend tax return 2012 , UPS Worldwide Express Plus, and UPS Worldwide Express. Amend tax return 2012 The private delivery service can tell you how to get written proof of the mailing date. Amend tax return 2012 Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Amend tax return 2012 September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Amend tax return 2012 Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Amend tax return 2012 These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Amend tax return 2012 No withholding applies to these payments. Amend tax return 2012 Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Amend tax return 2012 Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Amend tax return 2012 Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Amend tax return 2012 (A personal residence can be a rented residence or one you own. Amend tax return 2012 ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Amend tax return 2012 Qualified disaster relief payments also include the following. Amend tax return 2012 Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. Amend tax return 2012 Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Amend tax return 2012 Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Amend tax return 2012 Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. Amend tax return 2012 Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Amend tax return 2012 Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. Amend tax return 2012 However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. Amend tax return 2012 If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. Amend tax return 2012 For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Amend tax return 2012 If that period has expired, you are granted an extension. Amend tax return 2012 You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Amend tax return 2012 On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Amend tax return 2012 102(b)(2). Amend tax return 2012 ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. Amend tax return 2012 The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Amend tax return 2012 Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. Amend tax return 2012 Bureau of Justice Assistance payments. Amend tax return 2012   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. Amend tax return 2012 Government plan annuity. Amend tax return 2012   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. Amend tax return 2012 This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Amend tax return 2012 For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Amend tax return 2012 More information. Amend tax return 2012   For more information, see Publication 559. Amend tax return 2012 Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Amend tax return 2012 The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Amend tax return 2012 If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Amend tax return 2012 Affected taxpayers. Amend tax return 2012   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Amend tax return 2012 Any individual whose main home is located in a covered area (defined later). Amend tax return 2012 Any business entity or sole proprietor whose principal place of business is located in a covered area. Amend tax return 2012 Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Amend tax return 2012 The main home or principal place of business does not have to be located in the covered area. Amend tax return 2012 Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Amend tax return 2012 Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Amend tax return 2012 The spouse on a joint return with a taxpayer who is eligible for postponements. Amend tax return 2012 Any other person determined by the IRS to be affected by a terrorist attack. Amend tax return 2012 Covered area. Amend tax return 2012   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. Amend tax return 2012 Abatement of interest. Amend tax return 2012   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Amend tax return 2012 Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. Amend tax return 2012 You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Amend tax return 2012 The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Amend tax return 2012 The due date (with extensions) for the 2000 return. Amend tax return 2012 For more information about disaster area losses, see Publication 547. Amend tax return 2012 Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. Amend tax return 2012 The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Amend tax return 2012 The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Amend tax return 2012 These credits may reduce or eliminate the estate tax due. Amend tax return 2012 A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. Amend tax return 2012 Recovery from the September 11th Victim Compensation Fund. Amend tax return 2012   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Amend tax return 2012 However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Amend tax return 2012 Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Amend tax return 2012 Which estates must file a return. Amend tax return 2012   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Amend tax return 2012 S. Amend tax return 2012 citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Amend tax return 2012 Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Amend tax return 2012 Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Amend tax return 2012 S. Amend tax return 2012 Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Amend tax return 2012 Where to file. Amend tax return 2012   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. Amend tax return 2012 Internal Revenue Service E & G Department/Stop 824T 201 W. Amend tax return 2012 Rivercenter Blvd. Amend tax return 2012 Covington, KY 41011 More information. Amend tax return 2012   For more information on the federal estate tax, see the instructions for Form 706. Amend tax return 2012 Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. Amend tax return 2012 The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. Amend tax return 2012 However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Amend tax return 2012 For information about these requirements, see Internal Revenue Code section 5891. Amend tax return 2012 Worksheet B Illustrated. Amend tax return 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Amend tax return 2012 1 2000 2001   2 Enter the decedent's taxable income. Amend tax return 2012 Figure taxable income as if a separate return had been filed. Amend tax return 2012 See the instructions. Amend tax return 2012 2 $17,259 $14,295   3 Enter the decedent's total tax. Amend tax return 2012 See the instructions. Amend tax return 2012 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Amend tax return 2012 See the instructions. Amend tax return 2012 4 3,532 3,109   5 Subtract line 4 from line 3. Amend tax return 2012 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Amend tax return 2012 Figure taxable income as if a separate return had been filed. Amend tax return 2012 See the instructions for line 2. Amend tax return 2012 6 29,025 29,850   7 Enter the surviving spouse's total tax. Amend tax return 2012 See the instructions. Amend tax return 2012 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Amend tax return 2012 8 0 0   9 Subtract line 8 from line 7. Amend tax return 2012 9 5,277 5,391   10 Add lines 5 and 9. Amend tax return 2012 10 7,868 7,532   11 Enter the total tax from the joint return. Amend tax return 2012 See Table 1 on page 5 for the line number for years before 2002. Amend tax return 2012 11 10,789 9,728   12 Add lines 4 and 8. Amend tax return 2012 12 3,532 3,109   13 Subtract line 12 from line 11. Amend tax return 2012 13 7,257 6,619   14 Divide line 5 by line 10. Amend tax return 2012 Enter the result as a decimal. Amend tax return 2012 14 . Amend tax return 2012 329 . Amend tax return 2012 284   15 Tax to be forgiven. Amend tax return 2012 Multiply line 13 by line 14 and enter the result. Amend tax return 2012 15 $2,388 $1,880   Note. Amend tax return 2012 If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Amend tax return 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Amend tax return 2012 If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Amend tax return 2012 The IRS will determine the amount to be refunded. Amend tax return 2012 Worksheet B Illustrated. Amend tax return 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Amend tax return 2012 1 2000 2001   2 Enter the decedent's taxable income. Amend tax return 2012 Figure taxable income as if a separate return had been filed. Amend tax return 2012 See the instructions. Amend tax return 2012 2 $17,259 $14,295   3 Enter the decedent's total tax. Amend tax return 2012 See the instructions. Amend tax return 2012 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Amend tax return 2012 See the instructions. Amend tax return 2012 4 3,532 3,109   5 Subtract line 4 from line 3. Amend tax return 2012 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Amend tax return 2012 Figure taxable income as if a separate return had been filed. Amend tax return 2012 See the instructions for line 2. Amend tax return 2012 6 29,025 29,850   7 Enter the surviving spouse's total tax. Amend tax return 2012 See the instructions. Amend tax return 2012 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Amend tax return 2012 8 0 0   9 Subtract line 8 from line 7. Amend tax return 2012 9 5,277 5,391   10 Add lines 5 and 9. Amend tax return 2012 10 7,868 7,532   11 Enter the total tax from the joint return. Amend tax return 2012 See Table 1 on page 5 for the line number for years before 2002. Amend tax return 2012 11 10,789 9,728   12 Add lines 4 and 8. Amend tax return 2012 12 3,532 3,109   13 Subtract line 12 from line 11. Amend tax return 2012 13 7,257 6,619   14 Divide line 5 by line 10. Amend tax return 2012 Enter the result as a decimal. Amend tax return 2012 14 . Amend tax return 2012 329 . Amend tax return 2012 284   15 Tax to be forgiven. Amend tax return 2012 Multiply line 13 by line 14 and enter the result. Amend tax return 2012 15 $2,388 $1,880   Note. Amend tax return 2012 If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Amend tax return 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Amend tax return 2012 If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Amend tax return 2012 The IRS will determine the amount to be refunded. Amend tax return 2012 Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Amend tax return 2012 They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Amend tax return 2012 The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Amend tax return 2012 After the husband died, his estate received income of $4,000. Amend tax return 2012 Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Amend tax return 2012 This net profit is exempt from income tax as explained earlier under Income received after date of death. Amend tax return 2012 The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Amend tax return 2012 To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Amend tax return 2012 She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Amend tax return 2012 To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Amend tax return 2012 To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Amend tax return 2012   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. Amend tax return 2012 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Amend tax return 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Amend tax return 2012 1 Minimum relief amount. Amend tax return 2012 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Amend tax return 2012 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Amend tax return 2012 3 0     4 Add lines 2 and 3. Amend tax return 2012 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Amend tax return 2012 (See Income received after date of death on page 5. Amend tax return 2012 ) 5 1,000     6 Add lines 4 and 5. Amend tax return 2012 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Amend tax return 2012 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Amend tax return 2012 8 435     9 Tax on exempt income. Amend tax return 2012 Subtract line 8 from line 7. Amend tax return 2012 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Amend tax return 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Amend tax return 2012 10 4,268     11 Add lines 9 and 10. Amend tax return 2012 11 $4,543 12 Additional payment allowed. Amend tax return 2012 If line 11 is $10,000 or more, enter -0- and stop here. Amend tax return 2012 No additional amount is allowed as a tax payment. Amend tax return 2012 Otherwise, subtract line 11 from line 1 and enter the result. Amend tax return 2012 12 $5,457 Note. Amend tax return 2012 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Amend tax return 2012 Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Amend tax return 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Amend tax return 2012 Write "Sec. Amend tax return 2012 692(d)(2) Payment" and the amount to the right of the entry space. Amend tax return 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. Amend tax return 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Amend tax return 2012 Write “Sec. Amend tax return 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. Amend tax return 2012 Worksheet C Illustrated. Amend tax return 2012 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Amend tax return 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Amend tax return 2012 1 Minimum relief amount. Amend tax return 2012 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Amend tax return 2012 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Amend tax return 2012 3 0     4 Add lines 2 and 3. Amend tax return 2012 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Amend tax return 2012 (See Income received after date of death on page 5. Amend tax return 2012 ) 5 1,000     6 Add lines 4 and 5. Amend tax return 2012 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Amend tax return 2012 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Amend tax return 2012 8 435     9 Tax on exempt income. Amend tax return 2012 Subtract line 8 from line 7. Amend tax return 2012 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Amend tax return 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Amend tax return 2012 10 4,268     11 Add lines 9 and 10. Amend tax return 2012 11 $4,543 12 Additional payment allowed. Amend tax return 2012 If line 11 is $10,000 or more, enter -0- and stop here. Amend tax return 2012 No additional amount is allowed as a tax payment. Amend tax return 2012 Otherwise, subtract line 11 from line 1 and enter the result. Amend tax return 2012 12 $5,457 Note. Amend tax return 2012 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Amend tax return 2012 Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Amend tax return 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Amend tax return 2012 Write "Sec. Amend tax return 2012 692(d)(2) Payment" and the amount to the right of the entry space. Amend tax return 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. Amend tax return 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Amend tax return 2012 Write “Sec. Amend tax return 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. Amend tax return 2012 Additional Worksheets The following additional worksheets are provided for your convenience. Amend tax return 2012 Worksheet A. Amend tax return 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Amend tax return 2012 1       2 Enter the total tax from the decedent's income tax return. Amend tax return 2012 See Table 1 on page 5 for the line number for years before 2002. Amend tax return 2012 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Amend tax return 2012 (These taxes are not eligible for forgiveness. Amend tax return 2012 )           a Self-employment tax. Amend tax return 2012 3a         b Social security and Medicare tax on tip income not reported to employer. Amend tax return 2012 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Amend tax return 2012 3c         d Tax on excess accumulation in qualified retirement plans. Amend tax return 2012 3d         e Household employment taxes. Amend tax return 2012 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Amend tax return 2012 3f         g Tax on golden parachute payments. Amend tax return 2012 3g       4 Add lines 3a through 3g. Amend tax return 2012 4       5 Tax to be forgiven. Amend tax return 2012 Subtract line 4 from line 2. Amend tax return 2012 5       Note. Amend tax return 2012 If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Amend tax return 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Amend tax return 2012 If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Amend tax return 2012 The IRS will determine the amount to be refunded. Amend tax return 2012 Worksheet A. Amend tax return 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Amend tax return 2012 1       2 Enter the total tax from the decedent's income tax return. Amend tax return 2012 See Table 1 on page 5 for the line number for years before 2002. Amend tax return 2012 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Amend tax return 2012 (These taxes are not eligible for forgiveness. Amend tax return 2012 )           a Self-employment tax. Amend tax return 2012 3a         b Social security and Medicare tax on tip income not reported to employer. Amend tax return 2012 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Amend tax return 2012 3c         d Tax on excess accumulation in qualified retirement plans. Amend tax return 2012 3d         e Household employment taxes. Amend tax return 2012 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Amend tax return 2012 3f         g Tax on golden parachute payments. Amend tax return 2012 3g       4 Add lines 3a through 3g. Amend tax return 2012 4       5 Tax to be forgiven. Amend tax return 2012 Subtract line 4 from line 2. Amend tax return 2012 5       Note. Amend tax return 2012 If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Amend tax return 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Amend tax return 2012 If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Amend tax return 2012 The IRS will determine the amount to be refunded. Amend tax return 2012 Worksheet B. Amend tax return 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Amend tax return 2012 1       2 Enter the decedent's taxable income. Amend tax return 2012 Figure taxable income as if a separate return had been filed. Amend tax return 2012 See the instructions. Amend tax return 2012 2       3 Enter the decedent's total tax. Amend tax return 2012 See the instructions. Amend tax return 2012 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Amend tax return 2012 See the instructions. Amend tax return 2012 4       5 Subtract line 4 from line 3. Amend tax return 2012 5       6 Enter the surviving spouse's taxable income. Amend tax return 2012 Figure taxable income as if a separate return had been filed. Amend tax return 2012 See the instructions. Amend tax return 2012 6       7 Enter the surviving spouse's total tax. Amend tax return 2012 See the instructions. Amend tax return 2012 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Amend tax return 2012 8       9 Subtract line 8 from line 7. Amend tax return 2012 9       10 Add lines 5 and 9. Amend tax return 2012 10       11 Enter the total tax from the joint return. Amend tax return 2012 See Table 1 on page 5 for the line number for years before 2002. Amend tax return 2012 11       12 Add lines 4 and 8. Amend tax return 2012 12       13 Subtract line 12 from line 11. Amend tax return 2012 13       14 Divide line 5 by line 10. Amend tax return 2012 Enter the result as a decimal. Amend tax return 2012 14       15 Tax to be forgiven. Amend tax return 2012 Multiply line 13 by line 14 and enter the result. Amend tax return 2012 15       Note. Amend tax return 2012 If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Amend tax return 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Amend tax return 2012 If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Amend tax return 2012 The IRS will determine the amount to be refunded. Amend tax return 2012 Worksheet B. Amend tax return 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Amend tax return 2012 1       2 Enter the decedent's taxable income. Amend tax return 2012 Figure taxable income as if a separate return had been filed. Amend tax return 2012 See the instructions. Amend tax return 2012 2       3 Enter the decedent's total tax. Amend tax return 2012 See the instructions. Amend tax return 2012 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Amend tax return 2012 See the instructions. Amend tax return 2012 4       5 Subtract line 4 from line 3. Amend tax return 2012 5       6 Enter the surviving spouse's taxable income. Amend tax return 2012 Figure taxable income as if a separate return had been filed. Amend tax return 2012 See the instructions. Amend tax return 2012 6       7 Enter the surviving spouse's total tax. Amend tax return 2012 See the instructions. Amend tax return 2012 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Amend tax return 2012 8       9 Subtract line 8 from line 7. Amend tax return 2012 9       10 Add lines 5 and 9. Amend tax return 2012 10       11 Enter the total tax from the joint return. Amend tax return 2012 See Table 1 on page 5 for the line number for years before 2002. Amend tax return 2012 11       12 Add lines 4 and 8. Amend tax return 2012 12       13 Subtract line 12 from line 11. Amend tax return 2012 13       14 Divide line 5 by line 10. Amend tax return 2012 Enter the result as a decimal. Amend tax return 2012 14       15 Tax to be forgiven. Amend tax return 2012 Multiply line 13 by line 14 and enter the result. Amend tax return 2012 15       Note. Amend tax return 2012 If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Amend tax return 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Amend tax return 2012 If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Amend tax return 2012 The IRS will determine the amount to be refunded. Amend tax return 2012 Worksheet C. Amend tax return 2012 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Amend tax return 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Amend tax return 2012 1 Minimum tax forgiveness. Amend tax return 2012 Note. Amend tax return 2012 Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Amend tax return 2012 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Amend tax return 2012 3       4 Add lines 2 and 3. Amend tax return 2012 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Amend tax return 2012 (See Income received after date of death on page 5. Amend tax return 2012 ) 5       6 Add lines 4 and 5. Amend tax return 2012 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Amend tax return 2012 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Amend tax return 2012 8       9 Tax on exempt income. Amend tax return 2012 Subtract line 8 from line 7. Amend tax return 2012 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Amend tax return 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Amend tax return 2012 10       11 Add lines 9 and 10. Amend tax return 2012 11   12 Additional payment allowed. Amend tax return 2012 If line 11 is $10,000 or more, enter -0- and stop here. Amend tax return 2012 No additional amount is allowed as a tax payment. Amend tax return 2012 Otherwise, subtract line 11 from line 1 and enter the result. Amend tax return 2012 12   Note. Amend tax return 2012 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Amend tax return 2012 Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Amend tax return 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Amend tax return 2012 Write "Sec. Amend tax return 2012 692(d)(2) Payment" and the amount to the right of the entry space. Amend tax return 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. Amend tax return 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Amend tax return 2012 Write “Sec. Amend tax return 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. Amend tax return 2012 Worksheet C. Amend tax return 2012 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Amend tax return 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Amend tax return 2012 1 Minimum tax forgiveness. Amend tax return 2012 Note. Amend tax return 2012 Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Amend tax return 2012 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Amend tax return 2012 3       4 Add lines 2 and 3. Amend tax return 2012 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Amend tax return 2012 (See Income received after date of death on page 5. Amend tax return 2012 ) 5       6 Add lines 4 and 5. Amend tax return 2012 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Amend tax return 2012 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Amend tax return 2012 8       9 Tax on exempt income. Amend tax return 2012 Subtract line 8 from line 7. Amend tax return 2012 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Amend tax return 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Amend tax return 2012 10       11 Add lines 9 and 10. Amend tax return 2012 11   12 Additional payment allowed. Amend tax return 2012 If line 11 is $10,000 or more, enter -0- and stop here. Amend tax return 2012 No additional amount is allowed as a tax payment. Amend tax return 2012 Otherwise, subtract line 11 from line 1 and enter the result. Amend tax return 2012 12   Note. Amend tax return 2012 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Amend tax return 2012 Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Amend tax return 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Amend tax return 2012 Write "Sec. Amend tax return 2012 692(d)(2) Payment" and the amount to the right of the entry space. Amend tax return 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. Amend tax return 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Amend tax return 2012 Write “Sec. Amend tax return 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. Amend tax return 2012 How To Get Tax Help Special IRS assistance. Amend tax return 2012   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Amend tax return 2012 We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. Amend tax return 2012 Call 1–866–562–5227 Monday through Friday In English–7 a. Amend tax return 2012 m. Amend tax return 2012 to 10 p. Amend tax return 2012 m. Amend tax return 2012 local time In Spanish–8 a. Amend tax return 2012 m. Amend tax return 2012 to 9:30 p. Amend tax return 2012 m. Amend tax return 2012 local time   The IRS web site at www. Amend tax return 2012 irs. Amend tax return 2012 gov has notices and other tax relief information. Amend tax return 2012 Check it periodically for any new guidance or to see if Congress has enacted new legislation. Amend tax return 2012   Business taxpayers affected by the attacks can e-mail their questions to corp. Amend tax return 2012 disaster. Amend tax return 2012 relief@irs. Amend tax return 2012 gov. Amend tax return 2012   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Amend tax return 2012 fema. Amend tax return 2012 gov. Amend tax return 2012 Other help from the IRS. Amend tax return 2012   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Amend tax return 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. Amend tax return 2012 Contacting your Taxpayer Advocate. Amend tax return 2012   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Amend tax return 2012   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Amend tax return 2012 While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Amend tax return 2012   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Amend tax return 2012 Call the IRS at 1–800–829–1040. Amend tax return 2012 Call, write, or fax the Taxpayer Advocate office in your area. Amend tax return 2012 Call 1–800–829–4059 if you are a TTY/TDD user. Amend tax return 2012   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Amend tax return 2012 Free tax services. Amend tax return 2012   To find out what services are available, get Publication 910, Guide to Free Tax Services. Amend tax return 2012 It contains a list of free tax publications and an index of tax topics. Amend tax return 2012 It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Amend tax return 2012 Personal computer. Amend tax return 2012 With your personal computer and modem, you can access the IRS on the Internet at www. Amend tax return 2012 irs. Amend tax return 2012 gov. Amend tax return 2012 While visiting our web site, you can: Find answers to questions you may have. Amend tax return 2012 Download forms and publications or search for forms and pub
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Page Last Reviewed or Updated: 11-Mar-2014

The Amend Tax Return 2012

Amend tax return 2012 Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Amend tax return 2012 It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Amend tax return 2012 The maximum amount you can claim for the credit is $1,000 for each qualifying child. Amend tax return 2012 Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Amend tax return 2012 S. Amend tax return 2012 citizen, a U. Amend tax return 2012 S. Amend tax return 2012 national, or a U. Amend tax return 2012 S. Amend tax return 2012 resident alien. Amend tax return 2012 For more information, see Publication 519, U. Amend tax return 2012 S. Amend tax return 2012 Tax Guide for Aliens. Amend tax return 2012 If the child was adopted, see Adopted child , later. Amend tax return 2012 For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Amend tax return 2012 Example. Amend tax return 2012 Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Amend tax return 2012 Because he is not a U. Amend tax return 2012 S. Amend tax return 2012 citizen, U. Amend tax return 2012 S. Amend tax return 2012 national, or U. Amend tax return 2012 S. Amend tax return 2012 resident alien, he is not a qualifying child for the child tax credit. Amend tax return 2012 Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Amend tax return 2012   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Amend tax return 2012   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Amend tax return 2012 To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Amend tax return 2012 For more information about the substantial presence test, see Publication 519, U. Amend tax return 2012 S. Amend tax return 2012 Tax Guide for Aliens. Amend tax return 2012 Adopted child. Amend tax return 2012   An adopted child is always treated as your own child. Amend tax return 2012 An adopted child includes a child lawfully placed with you for legal adoption. Amend tax return 2012   If you are a U. Amend tax return 2012 S. Amend tax return 2012 citizen or U. Amend tax return 2012 S. Amend tax return 2012 national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Amend tax return 2012 Exceptions to time lived with you. Amend tax return 2012    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Amend tax return 2012 Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Amend tax return 2012   There are also exceptions for kidnapped children and children of divorced or separated parents. Amend tax return 2012 For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Amend tax return 2012 Qualifying child of more than one person. Amend tax return 2012   A special rule applies if your qualifying child is the qualifying child of more than one person. Amend tax return 2012 For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Amend tax return 2012 Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Amend tax return 2012 The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Amend tax return 2012 If this amount is zero, you cannot take this credit because there is no tax to reduce. Amend tax return 2012 But you may be able to take the additional child tax credit. Amend tax return 2012 See Additional Child Tax Credit, later. Amend tax return 2012 Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Amend tax return 2012 Married filing jointly – $110,000. Amend tax return 2012 Single, head of household, or qualifying widow(er) – $75,000. Amend tax return 2012 Married filing separately – $55,000. Amend tax return 2012 Modified AGI. Amend tax return 2012   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Amend tax return 2012 Any amount excluded from income because of the exclusion of income from Puerto Rico. Amend tax return 2012 On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Amend tax return 2012 ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Amend tax return 2012 Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Amend tax return 2012 Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Amend tax return 2012 Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Amend tax return 2012   If you do not have any of the above, your modified AGI is the same as your AGI. Amend tax return 2012 AGI. Amend tax return 2012   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Amend tax return 2012 Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Amend tax return 2012 You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Amend tax return 2012 You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Amend tax return 2012 Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Amend tax return 2012 Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Amend tax return 2012 Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Amend tax return 2012 For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Amend tax return 2012 Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Amend tax return 2012 The additional child tax credit may give you a refund even if you do not owe any tax. Amend tax return 2012 How to claim the additional child tax credit. Amend tax return 2012   To claim the additional child tax credit, follow the steps below. Amend tax return 2012 Make sure you figured the amount, if any, of your child tax credit. Amend tax return 2012 If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Amend tax return 2012 If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Amend tax return 2012 Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Amend tax return 2012 Please click the link to view the image. Amend tax return 2012 Child tax worksheet - page 1. Amend tax return 2012 Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Amend tax return 2012 Please click the link to view the image. Amend tax return 2012 Child tax worksheet - page 2. Amend tax return 2012 Line 11 Worksheet This image is too large to be displayed in the current screen. Amend tax return 2012 Please click the link to view the image. Amend tax return 2012 Line 11 worksheet - page 1. Amend tax return 2012 Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Amend tax return 2012 Please click the link to view the image. Amend tax return 2012 Line 11 worksheet - page 2. Amend tax return 2012 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Amend tax return 2012  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Amend tax return 2012  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Amend tax return 2012     1. Amend tax return 2012 a. Amend tax return 2012 Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Amend tax return 2012     b. Amend tax return 2012 Enter the amount of any nontaxable combat pay received. Amend tax return 2012 Also enter this amount on Schedule 8812, line 4b. Amend tax return 2012 This amount should be shown in Form(s) W-2, box 12, with code Q. Amend tax return 2012 1b. Amend tax return 2012       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Amend tax return 2012 Otherwise, skip lines 2a through 2e and go to line 3. Amend tax return 2012     2. Amend tax return 2012 a. Amend tax return 2012 Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Amend tax return 2012     b. Amend tax return 2012 Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Amend tax return 2012 * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Amend tax return 2012 Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Amend tax return 2012 Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Amend tax return 2012     c. Amend tax return 2012 Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Amend tax return 2012 * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Amend tax return 2012 Do not include on this line any amounts exempt from self-employment tax 2c. Amend tax return 2012         d. Amend tax return 2012 If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Amend tax return 2012 Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Amend tax return 2012         e. Amend tax return 2012 If line 2c is a profit, enter the smaller of line 2c or line 2d. Amend tax return 2012 If line 2c is a (loss), enter the (loss) from line 2c. Amend tax return 2012 2e. Amend tax return 2012   3. Amend tax return 2012 Combine lines 1a, 1b, 2a, 2b, and 2e. Amend tax return 2012 If zero or less, stop. Amend tax return 2012 Do not complete the rest of this worksheet. Amend tax return 2012 Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Amend tax return 2012   4. Amend tax return 2012 Enter any amount included on line 1a that is:               a. Amend tax return 2012 A scholarship or fellowship grant not reported on Form W-2 4a. Amend tax return 2012         b. Amend tax return 2012 For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Amend tax return 2012         c. Amend tax return 2012 A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Amend tax return 2012 This amount may be shown in box 11 of your Form W-2. Amend tax return 2012 If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Amend tax return 2012 4c. Amend tax return 2012       5. Amend tax return 2012 a. Amend tax return 2012 Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Amend tax return 2012 Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Amend tax return 2012             b. Amend tax return 2012 Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Amend tax return 2012 5b. Amend tax return 2012             c. Amend tax return 2012 Subtract line 5b from line 5a 5c. Amend tax return 2012       6. Amend tax return 2012 Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Amend tax return 2012       7. Amend tax return 2012 Add lines 4a through 4c, 5c, and 6 7. Amend tax return 2012   8. Amend tax return 2012 Subtract line 7 from line 3 8. Amend tax return 2012       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Amend tax return 2012 If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Amend tax return 2012     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Amend tax return 2012 Put your name and social security number on Schedule SE and attach it to your return. Amend tax return 2012                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Amend tax return 2012  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Amend tax return 2012               1. Amend tax return 2012 a. Amend tax return 2012 Enter the amount from Form 1040A, line 7 1a. Amend tax return 2012         b. Amend tax return 2012 Enter the amount of any nontaxable combat pay received. Amend tax return 2012 Also enter this amount on Schedule 8812, line 4b. Amend tax return 2012 This amount should be shown in Form(s) W-2, box 12, with code Q. Amend tax return 2012 1b. Amend tax return 2012         c. Amend tax return 2012 Add lines 1a and 1b. Amend tax return 2012     1c. Amend tax return 2012   2. Amend tax return 2012 Enter any amount included on line 1a that is:           a. Amend tax return 2012 A scholarship or fellowship grant not reported on Form W-2 2a. Amend tax return 2012         b. Amend tax return 2012 For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Amend tax return 2012         c. Amend tax return 2012 A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Amend tax return 2012 This amount may be shown in box 11 of your Form W-2. Amend tax return 2012 If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Amend tax return 2012       3. Amend tax return 2012 Add lines 2a through 2c 3. Amend tax return 2012   4. Amend tax return 2012 Subtract line 3 from line 1c. Amend tax return 2012 Enter the result here and on line 2 of the Line 11 Worksheet 4. Amend tax return 2012                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Amend tax return 2012 Social security tax, Medicare tax, and Additional Medicare Tax on wages. Amend tax return 2012 1. Amend tax return 2012 Enter the social security tax withheld (Form(s) W-2, box 4) 1. Amend tax return 2012   2. Amend tax return 2012 Enter the Medicare tax withheld (Form(s) W-2, box 6). Amend tax return 2012 Box 6 includes any Additional Medicare Tax 2. Amend tax return 2012   3. Amend tax return 2012 Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Amend tax return 2012   4. Amend tax return 2012 Add lines 1, 2, and 3 4. Amend tax return 2012   5. Amend tax return 2012 Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Amend tax return 2012   6. Amend tax return 2012 Subtract line 5 from line 4 6. Amend tax return 2012   Additional Medicare Tax on Self-Employment Income. Amend tax return 2012 7. Amend tax return 2012 Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Amend tax return 2012   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Amend tax return 2012 Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Amend tax return 2012 Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Amend tax return 2012 8. Amend tax return 2012 Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Amend tax return 2012   9. Amend tax return 2012 Enter the Medicare tax (Form(s) W-2, box 14) 9. Amend tax return 2012   10. Amend tax return 2012 Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Amend tax return 2012 Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Amend tax return 2012   11. Amend tax return 2012 Add lines 8, 9, and 10 11. Amend tax return 2012   12. Amend tax return 2012 Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Amend tax return 2012   13. Amend tax return 2012 Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Amend tax return 2012   14. Amend tax return 2012 Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Amend tax return 2012 Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Amend tax return 2012   15. Amend tax return 2012 Add lines 12, 13, and 14 15. Amend tax return 2012   Line 6 amount 16. Amend tax return 2012 Add lines 6, 7, 11, and 15. Amend tax return 2012 Enter here and on line 6 of the Line 11 Worksheet. Amend tax return 2012 16. Amend tax return 2012   Paperwork Reduction Act Notice. Amend tax return 2012   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Amend tax return 2012 You are required to give us the information if requested. Amend tax return 2012 We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Amend tax return 2012   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Amend tax return 2012 Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Amend tax return 2012 Generally, tax returns and return information are confidential, as required by section 6103. Amend tax return 2012   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Amend tax return 2012 For the estimated averages, see the instructions for your income tax return. Amend tax return 2012   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Amend tax return 2012 See Comments and suggestions , earlier. Amend tax return 2012 How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Amend tax return 2012 Free help with your tax return. Amend tax return 2012   You can get free help preparing your return nationwide from IRS-certified volunteers. Amend tax return 2012 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amend tax return 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend tax return 2012 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 tax return 2012 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amend tax return 2012 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amend tax return 2012 gov, download the IRS2Go app, or call 1-800-906-9887. Amend tax return 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend tax return 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend tax return 2012 aarp. Amend tax return 2012 org/money/taxaide or call 1-888-227-7669. Amend tax return 2012 For more information on these programs, go to IRS. Amend tax return 2012 gov and enter “VITA” in the search box. Amend tax return 2012 Internet. Amend tax return 2012    IRS. Amend tax return 2012 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amend tax return 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Amend tax return 2012 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amend tax return 2012 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amend tax return 2012 gov or download the IRS2Go app and select the Refund Status option. Amend tax return 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend tax return 2012 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Amend tax return 2012 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend tax return 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend tax return 2012 Use the Interactive Tax Assistant (ITA) to research your tax questions. Amend tax return 2012 No need to wait on the phone or stand in line. Amend tax return 2012 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Amend tax return 2012 When you reach the response screen, you can print the entire interview and the final response for your records. Amend tax return 2012 New subject areas are added on a regular basis. Amend tax return 2012  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amend tax return 2012 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amend tax return 2012 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amend tax return 2012 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amend tax return 2012 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Amend tax return 2012 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Amend tax return 2012 You can also ask the IRS to mail a return or an account transcript to you. Amend tax return 2012 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amend tax return 2012 gov or by calling 1-800-908-9946. Amend tax return 2012 Tax return and tax account transcripts are generally available for the current year and the past three years. Amend tax return 2012 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amend tax return 2012 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amend tax return 2012 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Amend tax return 2012 Check the status of your amended return using Where's My Amended Return? Go to IRS. Amend tax return 2012 gov and enter Where's My Amended Return? in the search box. Amend tax return 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend tax return 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Amend tax return 2012 Make a payment using one of several safe and convenient electronic payment options available on IRS. Amend tax return 2012 gov. Amend tax return 2012 Select the Payment tab on the front page of IRS. Amend tax return 2012 gov for more information. Amend tax return 2012 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amend tax return 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amend tax return 2012 gov. Amend tax return 2012 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 tax return 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amend tax return 2012 gov. Amend tax return 2012 Request an Electronic Filing PIN by going to IRS. Amend tax return 2012 gov and entering Electronic Filing PIN in the search box. Amend tax return 2012 Download forms, instructions and publications, including accessible versions for people with disabilities. Amend tax return 2012 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amend tax return 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amend tax return 2012 An employee can answer questions about your tax account or help you set up a payment plan. Amend tax return 2012 Before you visit, check the Office Locator on IRS. Amend tax return 2012 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amend tax return 2012 If you have a special need, such as a disability, you can request an appointment. Amend tax return 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amend tax return 2012 Apply for an Employer Identification Number (EIN). Amend tax return 2012 Go to IRS. Amend tax return 2012 gov and enter Apply for an EIN in the search box. Amend tax return 2012 Read the Internal Revenue Code, regulations, or other official guidance. Amend tax return 2012 Read Internal Revenue Bulletins. Amend tax return 2012 Sign up to receive local and national tax news and more by email. Amend tax return 2012 Just click on “subscriptions” above the search box on IRS. Amend tax return 2012 gov and choose from a variety of options. Amend tax return 2012    Phone. Amend tax return 2012 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amend tax return 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Amend tax return 2012 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amend tax return 2012 gov, or download the IRS2Go app. Amend tax return 2012 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amend tax return 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend tax return 2012 Most VITA and TCE sites offer free electronic filing. Amend tax return 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amend tax return 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amend tax return 2012 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Amend tax return 2012 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amend tax return 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend tax return 2012 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend tax return 2012 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Amend tax return 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend tax return 2012 Note, the above information is for our automated hotline. Amend tax return 2012 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Amend tax return 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amend tax return 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend tax return 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Amend tax return 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Amend tax return 2012 You should receive your order within 10 business days. Amend tax return 2012 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amend tax return 2012 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Amend tax return 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amend tax return 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amend tax return 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amend tax return 2012    Walk-in. Amend tax return 2012 You can find a selection of forms, publications and services — in-person. Amend tax return 2012 Products. Amend tax return 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend tax return 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amend tax return 2012 Services. Amend tax return 2012 You can walk in to your local TAC for face-to-face tax help. Amend tax return 2012 An employee can answer questions about your tax account or help you set up a payment plan. Amend tax return 2012 Before visiting, use the Office Locator tool on IRS. Amend tax return 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Amend tax return 2012    Mail. Amend tax return 2012 You can send your order for forms, instructions, and publications to the address below. Amend tax return 2012 You should receive a response within 10 business days after your request is received. Amend tax return 2012 Internal Revenue Service 1201 N. Amend tax return 2012 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Amend tax return 2012 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend tax return 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amend tax return 2012   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amend tax return 2012 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 tax return 2012 You face (or your business is facing) an immediate threat of adverse action. Amend tax return 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amend tax return 2012   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 tax return 2012 Here's why we can help: TAS is an independent organization within the IRS. Amend tax return 2012 Our advocates know how to work with the IRS. Amend tax return 2012 Our services are free and tailored to meet your needs. Amend tax return 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Amend tax return 2012   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Amend tax return 2012   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amend tax return 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amend tax return 2012 Low Income Taxpayer Clinics 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 tax return 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amend tax return 2012 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amend tax return 2012 Prev  Up  Next   Home   More Online Publications