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Amended Return Form 1040x

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Amended Return Form 1040x

Amended return form 1040x 2. Amended return form 1040x   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. Amended return form 1040x 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. Amended return form 1040x S. Amended return form 1040x citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. Amended return form 1040x Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. Amended return form 1040x Income Tax Withholding U. Amended return form 1040x S. Amended return form 1040x employers generally must withhold U. Amended return form 1040x S. Amended return form 1040x income tax from the pay of U. Amended return form 1040x S. Amended return form 1040x citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. Amended return form 1040x Foreign earned income exclusion. Amended return form 1040x   Your employer does not have to withhold U. Amended return form 1040x S. Amended return form 1040x income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. Amended return form 1040x   Your employer should withhold taxes from any wages you earn for working in the United States. Amended return form 1040x Statement. Amended return form 1040x   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. Amended return form 1040x   Form 673 is an acceptable statement. Amended return form 1040x You can use Form 673 only if you are a U. Amended return form 1040x S. Amended return form 1040x citizen. Amended return form 1040x You do not have to use the form. Amended return form 1040x You can prepare your own statement. Amended return form 1040x See a copy of Form 673, later. Amended return form 1040x   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. Amended return form 1040x However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. Amended return form 1040x   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. Amended return form 1040x Foreign tax credit. Amended return form 1040x   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. Amended return form 1040x You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. Amended return form 1040x Withholding from pension payments. Amended return form 1040x   U. Amended return form 1040x S. Amended return form 1040x payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. Amended return form 1040x You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. Amended return form 1040x S. Amended return form 1040x possession, or Certify to the payer that you are not a U. Amended return form 1040x S. Amended return form 1040x citizen or resident alien or someone who left the United States to avoid tax. Amended return form 1040x Check your withholding. Amended return form 1040x   Before you report U. Amended return form 1040x S. Amended return form 1040x income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. Amended return form 1040x Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. Amended return form 1040x Check your U. Amended return form 1040x S. Amended return form 1040x income tax withholding even if you pay someone else to prepare your tax return. Amended return form 1040x You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. Amended return form 1040x This image is too large to be displayed in the current screen. Amended return form 1040x Please click the link to view the image. Amended return form 1040x Form 673 30% Flat Rate Withholding Generally, U. Amended return form 1040x S. Amended return form 1040x payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. Amended return form 1040x If you are a U. Amended return form 1040x S. Amended return form 1040x citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. Amended return form 1040x Use Form W-9 to notify the payer. Amended return form 1040x You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. Amended return form 1040x Social security benefits paid to residents. Amended return form 1040x   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. Amended return form 1040x The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. Amended return form 1040x If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. Amended return form 1040x The following information must be submitted with your Form 1040 or Form 1040A. Amended return form 1040x A copy of Form SSA-1042S, Social Security Benefit Statement. Amended return form 1040x A copy of your “green card. Amended return form 1040x ” A signed declaration that includes the following statements. Amended return form 1040x   “I am a U. Amended return form 1040x S. Amended return form 1040x lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Amended return form 1040x I am filing a U. Amended return form 1040x S. Amended return form 1040x income tax return for the taxable year as a resident alien reporting all of my worldwide income. Amended return form 1040x I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. Amended return form 1040x ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. Amended return form 1040x General Information In general, U. Amended return form 1040x S. Amended return form 1040x social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. Amended return form 1040x You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. Amended return form 1040x S. Amended return form 1040x port while you are employed on it. Amended return form 1040x You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). Amended return form 1040x You are working for an American employer (defined later). Amended return form 1040x You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. Amended return form 1040x S. Amended return form 1040x Treasury Department. Amended return form 1040x American vessel or aircraft. Amended return form 1040x   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. Amended return form 1040x S. Amended return form 1040x citizens, residents, or corporations. Amended return form 1040x An American aircraft is an aircraft registered under the laws of the United States. Amended return form 1040x American employer. Amended return form 1040x   An American employer includes any of the following. Amended return form 1040x The U. Amended return form 1040x S. Amended return form 1040x Government or any of its instrumentalities. Amended return form 1040x An individual who is a resident of the United States. Amended return form 1040x A partnership of which at least two-thirds of the partners are U. Amended return form 1040x S. Amended return form 1040x residents. Amended return form 1040x A trust of which all the trustees are U. Amended return form 1040x S. Amended return form 1040x residents. Amended return form 1040x A corporation organized under the laws of the United States, any U. Amended return form 1040x S. Amended return form 1040x state, or the District of Columbia, Puerto Rico, the U. Amended return form 1040x S. Amended return form 1040x Virgin Islands, Guam, or American Samoa. Amended return form 1040x   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. Amended return form 1040x S. Amended return form 1040x government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. Amended return form 1040x Foreign affiliate. Amended return form 1040x   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. Amended return form 1040x For a corporation, the 10% interest must be in its voting stock. Amended return form 1040x For any other entity, the 10% interest must be in its profits. Amended return form 1040x   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. Amended return form 1040x S. Amended return form 1040x citizens and resident aliens working abroad for foreign affiliates of American employers. Amended return form 1040x Once you enter into an agreement, coverage cannot be terminated. Amended return form 1040x Excludable meals and lodging. Amended return form 1040x   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. Amended return form 1040x Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. Amended return form 1040x These agreements are commonly referred to as totalization agreements and are in effect with the following countries. Amended return form 1040x Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Amended return form 1040x The agreements generally make sure that you pay social security taxes to only one country. Amended return form 1040x Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. Amended return form 1040x However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. Amended return form 1040x S. Amended return form 1040x social security. Amended return form 1040x You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. Amended return form 1040x O. Amended return form 1040x Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. Amended return form 1040x socialsecurity. Amended return form 1040x gov/international. Amended return form 1040x Covered by U. Amended return form 1040x S. Amended return form 1040x only. Amended return form 1040x   If your pay in a foreign country is subject only to U. Amended return form 1040x S. Amended return form 1040x social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. Amended return form 1040x Covered by foreign country only. Amended return form 1040x   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. Amended return form 1040x S. Amended return form 1040x social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. Amended return form 1040x   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. Amended return form 1040x S. Amended return form 1040x Social Security Administration, Office of International Programs, at the address listed earlier. Amended return form 1040x The statement should indicate that your wages are not covered by the U. Amended return form 1040x S. Amended return form 1040x social security system. Amended return form 1040x   This statement should be kept by your employer because it establishes that your pay is exempt from U. Amended return form 1040x S. Amended return form 1040x social security tax. Amended return form 1040x   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. Amended return form 1040x S. Amended return form 1040x social security tax. Amended return form 1040x Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Aug. 30 Wildfires in Texas

IRS e-File to Remain Open through Oct. 31 for Victims of Texas Wildfires

Updated 10/11/11 to include Navarro county.
Updated 9/29/11 to include Anderson, Caldwell, Fayette, Henderson, Hill and Rusk counties.
Updated 9/27/11 to include Harrison, Smith and Upshur counties.
Updated 9/20/11 to include Cass and Marion counties.
Updated 9/19/11 to include Gregg, Grimes, Montgomery, Walker and Waller counties.
Updated 9/15/11 to include Colorado, Houston, Leon, Travis and Williamson counties.

TX-2011-64, Sept. 12, 2011

HOUSTON — Victims of wildfires that began on Aug. 30, 2011 in parts of Texas may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Anderson, Bastrop, Caldwell, Cass, Colorado, Fayette, Gregg, Grimes, Harrison, Henderson, Hill, Houston, Leon, Marion, Montgomery, Navarro, Rusk, Smith, Travis, Upshur, Walker, Waller and Williamson. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 30 and on or before Oct. 31 have been postponed to Oct. 31. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 30 and on or before Sept. 14, 2011, as long as the deposits were made by Sept. 14, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 30 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 30 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 30 and on or before Sept. 14 provided the taxpayer made these deposits by Sept. 14.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Texas/Wildfires” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The Amended Return Form 1040x

Amended return form 1040x Part Three -   Ganancias y Pérdidas Los cuatro capítulos de esta sección abordan las ganancias y pérdidas provenientes de inversiones. Amended return form 1040x Explican también cómo calcular la base de una propiedad. Amended return form 1040x Una ganancia proveniente de la venta o del canje de acciones, bonos u otra propiedad de inversión puede estar sujeta a impuestos o al menos parcialmente exenta de impuestos. Amended return form 1040x Una pérdida puede ser o no ser deducible. Amended return form 1040x Además, estos capítulos tratan sobre las ganancias provenientes de la venta de propiedad de uso personal, incluidas las reglas especiales que corresponden al vender su vivienda. Amended return form 1040x Las pérdidas por hecho fortuito y robo no relacionadas con los negocios se presentan en el capítulo 25 de la Parte Cinco. Amended return form 1040x Table of Contents 13. Amended return form 1040x   Base de BienesIntroduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos 14. Amended return form 1040x   Venta de BienesRecordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa 15. Amended return form 1040x   Venta de su ViviendaRecordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. Amended return form 1040x Información adicional. Amended return form 1040x Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. Amended return form 1040x Recuperación (Devolución) de un Subsidio Hipotecario Federal 16. Amended return form 1040x   Cómo Declarar Ganancias y PérdidasQué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. Amended return form 1040x Excepción 2. Amended return form 1040x Presente el Formulario 1099-B o el Formulario 1099-S al IRS. Amended return form 1040x Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Prev  Up  Next   Home   More Online Publications