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Amended Return

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Amended Return

Amended return Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. Amended return Form 2106, Hours of service limits. Amended return 50% limit on meals, 50% limit on meals. Amended return A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. Amended return Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. Amended return Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. Amended return Expenses, 3 - Advertising expenses. Amended return Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. Amended return Airline clubs, Club dues and membership fees. Amended return Allocating costs, Separating costs. Amended return , Separating costs. Amended return , Allocating between business and nonbusiness. Amended return , Allocating total cost. Amended return Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. Amended return Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. Amended return B Basis of car, Basis. Amended return (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. Amended return Box seats at entertainment events, Skyboxes and other private luxury boxes. Amended return Business travel, Trip Primarily for Business Outside U. Amended return S. Amended return , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. Amended return More-than-50%-use test. Amended return , More-than-50%-use test. Amended return Qualified business use, Qualified business use. Amended return C Canceled checks As evidence of business expenses, Canceled check. Amended return Car expenses, Car Expenses, Reporting inclusion amounts. Amended return Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. Amended return Business and personal use, Business and personal use. Amended return Combining expenses, Car expenses. Amended return Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Amended return Form 2106, Car expenses. Amended return Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Amended return Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. Amended return Traffic tickets, Fines and collateral. Amended return Car pools, Car pools. Amended return Car rentals, Reporting inclusion amounts. Amended return Form 2106, Car rentals. Amended return Car, defined, Car defined. Amended return Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. Amended return Casualty and theft losses Cars, Casualty and theft losses. Amended return Depreciation, Casualty or theft. Amended return Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. Amended return Sports events to benefit, 5 - Charitable sports event. Amended return Club dues, Club dues and membership fees. Amended return Commuting expenses, Commuting expenses. Amended return Conventions, Conventions, Meetings at conventions. Amended return Country clubs, Club dues and membership fees. Amended return Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. Amended return Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. Amended return (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. Amended return Basis, Basis. Amended return Sales taxes, Sales taxes. Amended return Unrecovered basis, How to treat unrecovered basis. Amended return Casualty or theft, effect, Casualty or theft. Amended return Deduction, Depreciation and section 179 deductions. Amended return , Depreciation deduction for the year of disposition. Amended return Excess depreciation, Excess depreciation. Amended return Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Amended return Trade-in, effect, Car trade-in. Amended return , Trade-in. Amended return Trucks and vans, Trucks and vans. Amended return Depreciation of Car Section 179 deduction, Section 179 deduction. Amended return Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. Amended return E Employer-provided vehicles, Employer-provided vehicle. Amended return Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. Amended return , Gift or entertainment. Amended return 50% limit, Directly before or after business discussion. Amended return Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. Amended return Summary (Table 2-1), Exception for events that benefit charitable organizations. Amended return Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. Amended return Form 2106, Meal and entertainment expenses. Amended return Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. Amended return Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. Amended return , Lavish or extravagant expenses. Amended return F Fair market value of car, Fair market value. Amended return Farmers Form 1040, Schedule F, Self-employed. Amended return Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. Amended return Federal rate for per diem, Standard Meal Allowance, The federal rate. Amended return Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. Amended return Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Amended return Form 1040, Schedule C, Self-employed. Amended return Form 1040, Schedule F, Self-employed. Amended return Form 2106, How to choose. Amended return , Employees. Amended return , Full value included in your income. Amended return , Reporting your expenses under a nonaccountable plan. Amended return , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. Amended return Form 4562, Self-employed. Amended return Form 4797, Excess depreciation. Amended return Form W-2 Employer-provided vehicles, Value reported on Form W-2. Amended return Reimbursement of personal expenses, Reimbursement for personal expenses. Amended return Statutory employees, Statutory employees. Amended return Free tax services, Free help with your tax return. Amended return G Gifts, Gift or entertainment. Amended return , Gifts $25 limit, $25 limit. Amended return Combining for recordkeeping purposes, Gift expenses. Amended return Reporting requirements, Gifts. Amended return Golf clubs, Club dues and membership fees. Amended return H Hauling tools, Hauling tools or instruments. Amended return Help (see Tax help) High-low method Introduction, High-low method. Amended return Transition rules, High-low method. Amended return High-low rate method, High-low rate. Amended return Home office, Office in the home. Amended return Hotel clubs, Club dues and membership fees. Amended return I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. Amended return Gifts, Incidental costs. Amended return No meals, incidentals only, Incidental-expenses-only method. Amended return Income-producing property, Income-producing property. Amended return Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. Amended return indefinite assignment. Amended return Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. Amended return Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. Amended return , Lavish or extravagant expenses. Amended return Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Amended return Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. Amended return Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). Amended return 2011 chart (Table 4-1), Table 4-1. Amended return 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Amended return ) Main place of business or work, Main place of business or work. Amended return Married taxpayers Performing artists, Special rules for married persons. Amended return Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. Amended return Major cities with higher allowances, Amount of standard meal allowance. Amended return Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Amended return , The standard meal allowance. Amended return Meals, entertainment-related, A meal as a form of entertainment. Amended return Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Amended return 2011 chart (Table 4-1), Table 4-1. Amended return 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Amended return ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. Amended return Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. Amended return Part of trip outside U. Amended return S. Amended return , Part of Trip Outside the United States P Parking fees, Parking fees. Amended return , Parking fees and tolls. Amended return Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. Amended return Defined, Reimbursement, allowance, or advance. Amended return Federal rate for, The federal rate. Amended return Per diem rates High-cost localities, High-low method. Amended return High-low method, High-low method. Amended return Regular federal method, Regular federal per diem rate method. Amended return Standard rate for unlisted localities, High-low method. Amended return , Regular federal per diem rate method. Amended return Transition rules, High-low method. Amended return , Federal per diem rate method. Amended return Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. Amended return , Taxes paid on your car. Amended return Personal trips, Trip Primarily for Personal Reasons Outside U. Amended return S. Amended return , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. Amended return Probationary work period, Probationary work period. Amended return Proving business purpose, Proving business purpose. Amended return Public transportation Outside of U. Amended return S. Amended return travel, Public transportation. Amended return Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. Amended return Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. Amended return How to prove expenses (Table 5-1), Table 5-1. Amended return How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. Amended return Sampling to prove expenses, Sampling. Amended return Separating and combining expenses, Separating and Combining Expenses, If your return is examined. Amended return Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. Amended return Transition rules, Federal per diem rate method. Amended return Reimbursements, Less than full value included in your income. Amended return , Contractor does not adequately account. Amended return Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. Amended return Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Amended return Personal expenses, Reimbursement for personal expenses. Amended return Recordkeeping, Reimbursed for expenses. Amended return Reporting (Table 6-1), Table 6-1. Amended return Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. Amended return Reimbursements, Reimbursements, Contractor does not adequately account. Amended return Reservists Transportation expenses, Armed Forces reservists. Amended return Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. Amended return S Section 179 deduction Amended return, How to choose. Amended return Deduction, Section 179 Deduction Limits, Limits. Amended return Self-employed persons, 2 - Self-employed. Amended return Reporting requirements, Self-employed. Amended return Skyboxes, Skyboxes and other private luxury boxes. Amended return Spouse, expenses for, Travel expenses for another individual. Amended return , Expenses for spouses. Amended return Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Amended return , The standard meal allowance. Amended return Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. Amended return Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. Amended return Form 2106, Standard mileage rate. Amended return Statutory employees, Statutory employees. Amended return T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. Amended return Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. Amended return When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. Amended return 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Amended return ) Proving expenses (Table 5-1), Table 5-1. Amended return How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. Amended return Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. Amended return , Illustration of transportation expenses. Amended return Travel expenses, determination of deductibility (Table 1-1), Table 1-1. Amended return Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. Amended return Tickets, Entertainment tickets. Amended return , Gift or entertainment. Amended return Season or series tickets, Season or series tickets. Amended return Traffic violations, Fines and collateral. Amended return Tools Hauling tools, Hauling tools or instruments. Amended return Trade association meetings, Trade association meetings. Amended return Trade-in of car, Car trade-in. Amended return , Trade-in. Amended return Traffic tickets, Fines and collateral. Amended return Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. Amended return High-low method, High-low method. Amended return Regular federal method, Federal per diem rate method. Amended return Transportation expenses, Transportation, Depreciation deduction for the year of disposition. Amended return Car expenses, Car Expenses, Reporting inclusion amounts. Amended return Deductible (Figure B), Gift or entertainment. Amended return , Illustration of transportation expenses. Amended return five or more cars, Five or more cars. Amended return Form 2106, Transportation expenses. Amended return Transportation workers, Special rate for transportation workers. Amended return , Individuals subject to hours of service limits. Amended return Travel advance, Reimbursement, allowance, or advance. Amended return , Travel advance. Amended return (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. Amended return Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. Amended return Travel Expenses You Can Deduct Defined, Travel expenses defined. Amended return Going home on days off, Going home on days off. Amended return In U. Amended return S. Amended return , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. Amended return S. Amended return , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. Amended return Transportation workers, Individuals subject to hours of service limits. Amended return Transportation workers' expenses, Special rate for transportation workers. Amended return Two places of work, Two places of work. Amended return U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. Amended return Unrecovered basis of car, How to treat unrecovered basis. Amended return V Volunteers, Volunteers. Amended return W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications
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Foreign Electronic Payments

International taxpayers who do not have a U.S. bank account may follow the instructions below to transfer funds from their foreign bank account directly to the Internal Revenue Service for payment of their individual or business tax liabilities.

Caution: Although this method of payment is available to anyone with a foreign bank account (which includes many types of financial institutions), it can be costly.  Please consider other options, including paying by credit card, to avoid the high cost of international wire transfer.  For more information on how to use the Electronic Federal Tax Payment System (EFTPS) or other U.S. based payment methods, please visit the Make a Payment site.

Note: Payments of U.S. tax must be remitted to the U.S. Internal Revenue Service (IRS) in U.S. dollars.

International Wire Transfer
In order to complete an international wire transfer through your foreign bank, you will need to complete the Same-Day Taxpayer Payment Worksheet (PDF 265KB) with the proper Tax Type Code and tax period (year and/or quarter) so that the funds will be properly applied to your IRS tax liability.  After you have completed the worksheet, take it to your bank to request international wiring.

Your foreign bank must have a banking relationship with a U.S. bank, although the U.S. bank does not have to be an affiliate or otherwise related to the foreign bank.  Small local banks may not be able to affect an international wire transfer but most large banks can.  If your bank is able to transfer money to the U.S., it will ask you to complete an application for international wiring.  You will need the Routing Transit Number (RTN), also known as the American Banking Association (ABA), number for the “Destination Bank”, sometimes referred to by banks as “Beneficiary’s Bank”.

To complete a wire transfer you will need the following information:

  • A completed Same-Day Taxpayer Worksheet
  • IRS account number – 20092900IRS (optional)
  • IRS account RTN/ABA Number – 091036164 US TREAS SINGLE TX

Note - Please complete the Same Day Taxpayer Worksheet PRIOR to going to your bank.  The information from the worksheet will be needed to complete the wiring application required by the bank.

The financial institution may charge you a fee for the wiring service.  If your foreign bank needs assistance, they may contact the Federal Tax Payment Service Customer Service at 314-425-1810 (Not toll free).  If you have questions regarding international wiring, please contact your local office internationally for assistance.

For more information on electronic payment options, download the Publication 966, Electronic Choices to Pay All Your Federal Taxes (PDF 796 KB).

 

Foreign Electronic Payments – Tax Type Code

Tax Type Codes for Individuals:

Form Number Form Name & Type of Payment 5-Digit Tax Type Code

1040

US Individual Income Tax Return  

Payment for amended return

10400

Extension filed

10402

Advance payment of deficiency

10404

Estimated tax payment

10406

Subsequent Payment (on return or IRS Notice)

10407

 

Tax Type Codes for Businesses:

Form Number Form Name (Type of Payment) 5-Digit Tax Type Code
720

Quarterly Excise Tax Return

Deposit

 

72005

Payment due on return or IRS notice

72007

940

Employer’s Annual Unemployment Tax (FUTA)

Deposit

 

09405

Payment due on return or IRS notice

09407

941

Employer’s Quarterly Employment Tax (FICA)

Deposit

 

94105

Payment due on return or IRS notice

94107

Deficiency assessed by IRS

94104

944

Employer’s Annual Employment Tax

Deposit

 

94405

Payment due on return or IRS notice

94407

945

Withheld Federal Income Tax

Deposit

 

09455

Payment due on return or IRS notice

09457

990T

Exempt Organization Business Income Tax

Deposit

 

99046

Payment with return or IRS notice

99047

Payment due on extension

99042

1041

Fiduciary Income Tax Return

Payment due on return or IRS notice

 

10417

Estimated return payment

10416

Payment on extension

10412

1042

Annual Withholding Tax Return for U.S. Source Income for 
Foreign Persons

Deposit


 

10425

Payment due on return or IRS Notice

10427

1120

US Corporate Income Tax

Deposit

 

11206

Payment due on return or IRS Notice

11207

Payment due on extension

11202

Amended return

11200

2290 Heavy Vehicle Use Tax

22907

8804 Annual Return of Partnership Withholding Tax (Section 1446)

88047

8489 Civil Penalty

84894

 

References/Related Topics

Page Last Reviewed or Updated: 24-Oct-2013

The Amended Return

Amended return Publication 570 - Introductory Material Table of Contents Future developments. Amended return What's New Reminders IntroductionOrdering forms and publications. Amended return Tax questions. Amended return Useful Items - You may want to see: Future developments. Amended return For information about any additional changes to the 2013 tax law affecting Pub. Amended return 570, please go to www. Amended return irs. Amended return gov/pub570. Amended return What's New Maximum income subject to social security tax. Amended return . Amended return  For 2013, the maximum amount of self-employment income subject to social security is $113,700. Amended return Optional methods to figure net earnings. Amended return . Amended return  For 2013, the maximum income for using the optional methods is $4,640. Amended return Additional Medicare Tax. Amended return  Beginning in 2013, you may be required to pay Additional Medicare Tax. Amended return Also, you may need to report Additional Medicare Tax withheld by your employer. Amended return For more information, see Additional Medicare Tax under Special Rules for Completing Your U. Amended return S. Amended return Tax Return in chapter 4. Amended return Net Investment Income Tax. Amended return  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Amended return 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. Amended return Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Amended return Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. Amended return The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Amended return For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. Amended return Reminders Individual taxpayer identification numbers (ITINs) for aliens. Amended return  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. Amended return For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Amended return Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). Amended return If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Amended return Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Amended return The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. Amended return Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. Amended return Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. Amended return irs. Amended return gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. Amended return An ITIN is for tax use only. Amended return It does not entitle you to social security benefits or change your employment or immigration status under U. Amended return S. Amended return law. Amended return Electronic filing. Amended return . Amended return  You can e-file Form 1040-SS. Amended return For general information about  electronic filing, visit www. Amended return irs. Amended return gov/efile. Amended return Earned income credit (EIC). Amended return  Generally, if you are a bona fide resident of a U. Amended return S. Amended return possession, you cannot claim the EIC on your U. Amended return S. Amended return tax return. Amended return However, certain U. Amended return S. Amended return possessions may allow bona fide residents to claim the EIC on their possession tax return. Amended return To claim the EIC on your U. Amended return S. Amended return tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. Amended return If you have a child, the child must have lived with you in the United States for more than half the year. Amended return For this purpose, the United States includes only the 50 states and the District of Columbia. Amended return Special rules apply to military personnel stationed outside the United States. Amended return For more information on this credit, see Publication 596, Earned Income Credit. Amended return Form 8938, Statement of Specified Foreign Financial Assets. Amended return  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. Amended return S. Amended return income tax return with the IRS. Amended return If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. Amended return See Bona fide resident of a U. Amended return S. Amended return possession, in the Instructions for Form 8938 for more details. Amended return For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. Amended return irs. Amended return gov/businesses/corporations/article/0,,id=236667,00. Amended return html. Amended return If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. Amended return Change of address. Amended return  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. Amended return S. Amended return possession tax administration, if appropriate. Amended return Mail Form 8822 to the Internal Revenue Service Center or U. Amended return S. Amended return possession tax administration for your old address (addresses for the Service Centers are on the back of the form). Amended return If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. Amended return Photographs of missing children. Amended return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amended return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amended return Introduction This publication discusses how to treat income received from the following U. Amended return S. Amended return possessions on your tax return(s). Amended return American Samoa. Amended return The Commonwealth of Puerto Rico (Puerto Rico). Amended return The Commonwealth of the Northern Mariana Islands (CNMI). Amended return Guam. Amended return The U. Amended return S. Amended return Virgin Islands (USVI). Amended return Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. Amended return Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. Amended return Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. Amended return Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. Amended return You may have to file a U. Amended return S. Amended return tax return only, a possession tax return only, or both returns. Amended return This generally depends on whether you are a bona fide resident of the possession. Amended return In some cases, you may have to file a U. Amended return S. Amended return return, but will be able to exclude income earned in a possession from U. Amended return S. Amended return tax. Amended return You can find illustrated examples of some of the additional forms required in chapter 5. Amended return If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. Amended return S. Amended return income tax return, the information in chapter 4 will tell you how to file your U. Amended return S. Amended return tax return. Amended return This information also applies if you have income from U. Amended return S. Amended return insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. Amended return These other U. Amended return S. Amended return insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. Amended return If you need information on U. Amended return S. Amended return taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. Amended return S. Amended return possession, write to the tax department of that possession. Amended return Their addresses are provided in chapter 3 under the individual headings for each possession. Amended return Comments and suggestions. Amended return   We welcome your comments about this publication and your suggestions for future editions. Amended return   You can send us comments from www. Amended return irs. Amended return gov/formspubs/. Amended return Click on “More Information”and then on “Comment on Tax Forms and Publications. Amended return ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Amended return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amended return Ordering forms and publications. Amended return   Visit www. Amended return irs. Amended return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amended return Internal Revenue Service 1201 N. Amended return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amended return   If you have a tax question, check the information available on IRS. Amended return gov or call 1-800-829-1040. Amended return We cannot answer tax questions sent to either of the above addresses. Amended return You can get the necessary possession tax forms at the tax office for the appropriate possession. Amended return The office addresses are given in chapter 3. Amended return Useful Items - You may want to see: Publication 54 Tax Guide for U. Amended return S. Amended return Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. Amended return S. Amended return Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. Amended return S. Amended return Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. Amended return S. Amended return Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. Amended return S. Amended return Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. Amended return S. Amended return Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications