File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Amended Tax Form 1040x

Free State Tax Returns1040ez Online Filing FreeMilitary Star Card1040ezformFree E File State TaxesH&r Block 1040ez2010 Form 1040xE-file Prior Year Tax ReturnHow To File Back Taxes For Free1040ez Tax ReturnFile 2010 Taxes Late Online FreeFederal Income Tax Forms 1040ezFiling 2011 Tax ReturnNeed To File 2006 Tax Return1040 Ez Forms2012 Income Tax FilingTaxact2012Tax Form For College StudentsHow To Get 2012 Tax FormsFree Taxes OnlineFree 2010 TurbotaxHow To File Taxes2011 Tax SoftwareE File Tax Extension For FreeTurbo Tax Free State FilingFile Tax Extension FreeIrs Gov 1040ez FormIrs Short FormFiling Amended Tax ReturnsForm 1040 Federal Tax FormMilitary Tax Free ZonesHow To File Amended Federal Tax ReturnFreefilefillableforms2012 Tax Forms IrsFree State Tax Returns With Federal1040 ExFill 1040xIrs Amendment FormFree Tax FormsFile 2011 Taxes Online

Amended Tax Form 1040x

Amended tax form 1040x 1. Amended tax form 1040x   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Amended tax form 1040x Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. Amended tax form 1040x   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Amended tax form 1040x See Publication 501 for more information. Amended tax form 1040x Additional Medicare Tax. Amended tax form 1040x  Beginning in 2013, a 0. Amended tax form 1040x 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Amended tax form 1040x For more information, see the Instructions for Form 1040, line 60, and Form 8959. Amended tax form 1040x Net Investment Income Tax. Amended tax form 1040x  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Amended tax form 1040x NIIT is a 3. Amended tax form 1040x 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Amended tax form 1040x For more information, see the Instructions for Form 1040, line 60, and Form 8960. Amended tax form 1040x Refundable credit for prior year minimum tax. Amended tax form 1040x  The refundable portion of the credit for prior year minimum tax is no longer available. Amended tax form 1040x Who must file. Amended tax form 1040x  Generally, the amount of income you can receive before you must file a return has been increased. Amended tax form 1040x See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Amended tax form 1040x Reminders File online. Amended tax form 1040x  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Amended tax form 1040x Create your own personal identification number (PIN) and file a completely paperless tax return. Amended tax form 1040x For more information, see Does My Return Have To Be on Paper , later. Amended tax form 1040x Change of address. Amended tax form 1040x  If you change your address, you should notify the IRS. Amended tax form 1040x You can use Form 8822 to notify the IRS of the change. Amended tax form 1040x See Change of Address , later, under What Happens After I File. Amended tax form 1040x Enter your social security number. Amended tax form 1040x  You must enter your social security number (SSN) in the spaces provided on your tax return. Amended tax form 1040x If you file a joint return, enter the SSNs in the same order as the names. Amended tax form 1040x Direct deposit of refund. Amended tax form 1040x  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. Amended tax form 1040x See Direct Deposit under Refunds, later. Amended tax form 1040x If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Amended tax form 1040x Pay online or by phone. Amended tax form 1040x  If you owe additional tax, you may be able to pay online or by phone. Amended tax form 1040x See How To Pay , later. Amended tax form 1040x Installment agreement. Amended tax form 1040x  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Amended tax form 1040x See Installment Agreement , later, under Amount You Owe. Amended tax form 1040x You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Amended tax form 1040x Automatic 6-month extension. Amended tax form 1040x  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Amended tax form 1040x S. Amended tax form 1040x Individual Income Tax Return. Amended tax form 1040x See Automatic Extension , later. Amended tax form 1040x Service in combat zone. Amended tax form 1040x  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. Amended tax form 1040x See Individuals Serving in Combat Zone , later, under When Do I Have To File. Amended tax form 1040x Adoption taxpayer identification number. Amended tax form 1040x  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). Amended tax form 1040x For more information, see Social Security Number (SSN) , later. Amended tax form 1040x Taxpayer identification number for aliens. Amended tax form 1040x  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Amended tax form 1040x For more information, see Social Security Number (SSN) , later. Amended tax form 1040x Frivolous tax submissions. Amended tax form 1040x  The IRS has published a list of positions that are identified as frivolous. Amended tax form 1040x The penalty for filing a frivolous tax return is $5,000. Amended tax form 1040x Also, the $5,000 penalty will apply to other specified frivolous submissions. Amended tax form 1040x For more information, see Civil Penalties , later. Amended tax form 1040x Introduction This chapter discusses the following topics. Amended tax form 1040x Whether you have to file a return. Amended tax form 1040x Which form to use. Amended tax form 1040x How to file electronically. Amended tax form 1040x When, how, and where to file your return. Amended tax form 1040x What happens if you pay too little or too much tax. Amended tax form 1040x What records you should keep and how long you should keep them. Amended tax form 1040x How you can change a return you have already filed. Amended tax form 1040x Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. Amended tax form 1040x Individuals in general. Amended tax form 1040x (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Amended tax form 1040x S. Amended tax form 1040x citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Amended tax form 1040x S. Amended tax form 1040x possessions. Amended tax form 1040x ) Dependents. Amended tax form 1040x Certain children under age 19 or full-time students. Amended tax form 1040x Self-employed persons. Amended tax form 1040x Aliens. Amended tax form 1040x The filing requirements for each category are explained in this chapter. Amended tax form 1040x The filing requirements apply even if you do not owe tax. Amended tax form 1040x Even if you do not have to file a return, it may be to your advantage to do so. Amended tax form 1040x See Who Should File, later. Amended tax form 1040x File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Amended tax form 1040x Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Amended tax form 1040x Individuals—In General If you are a U. Amended tax form 1040x S. Amended tax form 1040x citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Amended tax form 1040x To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Amended tax form 1040x Even if no table shows that you must file, you may need to file to get money back. Amended tax form 1040x (See Who Should File , later. Amended tax form 1040x ) Gross income. Amended tax form 1040x   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Amended tax form 1040x It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Amended tax form 1040x Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Amended tax form 1040x If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Amended tax form 1040x   Common types of income are discussed in Part Two of this publication. Amended tax form 1040x Community income. Amended tax form 1040x   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. Amended tax form 1040x This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Amended tax form 1040x See Publication 555, Community Property, for more information. Amended tax form 1040x Nevada, Washington, and California domestic partners. Amended tax form 1040x   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Amended tax form 1040x See Publication 555. Amended tax form 1040x Self-employed individuals. Amended tax form 1040x   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. Amended tax form 1040x See Self-Employed Persons , later, for more information about your filing requirements. Amended tax form 1040x    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Amended tax form 1040x Filing status. Amended tax form 1040x   Your filing status depends on whether you are single or married and on your family situation. Amended tax form 1040x Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Amended tax form 1040x See chapter 2 for an explanation of each filing status. Amended tax form 1040x Age. Amended tax form 1040x   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. Amended tax form 1040x See Table 1-1. Amended tax form 1040x You are considered 65 on the day before your 65th birthday. Amended tax form 1040x For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Amended tax form 1040x Table 1-1. Amended tax form 1040x 2013 Filing Requirements for Most Taxpayers IF your filing status is. Amended tax form 1040x . Amended tax form 1040x . Amended tax form 1040x AND at the end of 2013 you  were. Amended tax form 1040x . Amended tax form 1040x . Amended tax form 1040x * THEN file a return if  your gross income  was at least. Amended tax form 1040x . Amended tax form 1040x . Amended tax form 1040x ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Amended tax form 1040x ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Amended tax form 1040x Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Amended tax form 1040x If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. Amended tax form 1040x Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Amended tax form 1040x Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Amended tax form 1040x But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Amended tax form 1040x *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Amended tax form 1040x Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. Amended tax form 1040x You are the surviving spouse, executor, administrator, or legal representative. Amended tax form 1040x The decedent met the filing requirements at the date of death. Amended tax form 1040x For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Amended tax form 1040x U. Amended tax form 1040x S. Amended tax form 1040x Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. Amended tax form 1040x For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Amended tax form 1040x S. Amended tax form 1040x Citizens and Resident Aliens Abroad. Amended tax form 1040x It is available online and at most U. Amended tax form 1040x S. Amended tax form 1040x embassies and consulates. Amended tax form 1040x See How To Get Tax Help in the back of this publication. Amended tax form 1040x Residents of Puerto Rico If you are a U. Amended tax form 1040x S. Amended tax form 1040x citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Amended tax form 1040x S. Amended tax form 1040x income tax return for any year in which you meet the income requirements. Amended tax form 1040x This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Amended tax form 1040x If you are a bona fide resident of Puerto Rico for the entire year, your U. Amended tax form 1040x S. Amended tax form 1040x gross income does not include income from sources within Puerto Rico. Amended tax form 1040x It does, however, include any income you received for your services as an employee of the United States or a U. Amended tax form 1040x S. Amended tax form 1040x agency. Amended tax form 1040x If you receive income from Puerto Rican sources that is not subject to U. Amended tax form 1040x S. Amended tax form 1040x tax, you must reduce your standard deduction. Amended tax form 1040x As a result, the amount of income you must have before you are required to file a U. Amended tax form 1040x S. Amended tax form 1040x income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Amended tax form 1040x For more information, see Publication 570, Tax Guide for Individuals With Income From U. Amended tax form 1040x S. Amended tax form 1040x Possessions. Amended tax form 1040x Individuals With Income From U. Amended tax form 1040x S. Amended tax form 1040x Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Amended tax form 1040x S. Amended tax form 1040x Virgin Islands, special rules may apply when determining whether you must file a U. Amended tax form 1040x S. Amended tax form 1040x federal income tax return. Amended tax form 1040x In addition, you may have to file a return with the individual island government. Amended tax form 1040x See Publication 570 for more information. Amended tax form 1040x Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. Amended tax form 1040x You also must file if your situation is described in Table 1-3. Amended tax form 1040x Responsibility of parent. Amended tax form 1040x   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Amended tax form 1040x If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. Amended tax form 1040x If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Amended tax form 1040x ” Child's earnings. Amended tax form 1040x   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Amended tax form 1040x This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Amended tax form 1040x But if the child does not pay the tax due on this income, the parent is liable for the tax. Amended tax form 1040x Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. Amended tax form 1040x If this election is made, the child does not have to file a return. Amended tax form 1040x See Parent's Election To Report Child's Interest and Dividends in chapter 31. Amended tax form 1040x Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. Amended tax form 1040x Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. Amended tax form 1040x You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Amended tax form 1040x Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. Amended tax form 1040x 28 or more. Amended tax form 1040x (See Table 1-3. Amended tax form 1040x ) Use Schedule SE (Form 1040) to figure your self-employment tax. Amended tax form 1040x Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Amended tax form 1040x For more information about this tax, see Publication 334, Tax Guide for Small Business. Amended tax form 1040x Employees of foreign governments or international organizations. Amended tax form 1040x   If you are a U. Amended tax form 1040x S. Amended tax form 1040x citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Amended tax form 1040x Ministers. Amended tax form 1040x   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. Amended tax form 1040x This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Amended tax form 1040x For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Amended tax form 1040x Table 1-2. Amended tax form 1040x 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Amended tax form 1040x If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Amended tax form 1040x (See Table 1-3 for other situations when you must file. Amended tax form 1040x ) In this table, earned income includes salaries, wages, tips, and professional fees. Amended tax form 1040x It also includes taxable scholarship and fellowship grants. Amended tax form 1040x (See Scholarships and fellowships in chapter 12. Amended tax form 1040x ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Amended tax form 1040x It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Amended tax form 1040x Gross income is the total of your earned and unearned income. Amended tax form 1040x   Single dependents—Were you either age 65 or older or blind? □ No. Amended tax form 1040x You must file a return if any of the following apply. Amended tax form 1040x     • Your unearned income was more than $1,000. Amended tax form 1040x     • Your earned income was more than $6,100. Amended tax form 1040x     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Amended tax form 1040x □ Yes. Amended tax form 1040x You must file a return if any of the following apply. Amended tax form 1040x     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Amended tax form 1040x     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Amended tax form 1040x     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Amended tax form 1040x Married dependents—Were you either age 65 or older or blind? □ No. Amended tax form 1040x You must file a return if any of the following apply. Amended tax form 1040x     • Your unearned income was more than $1,000. Amended tax form 1040x     • Your earned income was more than $6,100. Amended tax form 1040x     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Amended tax form 1040x     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Amended tax form 1040x □ Yes. Amended tax form 1040x You must file a return if any of the following apply. Amended tax form 1040x     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Amended tax form 1040x     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Amended tax form 1040x     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Amended tax form 1040x     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Amended tax form 1040x Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Amended tax form 1040x The rules used to determine your alien status are discussed in Publication 519, U. Amended tax form 1040x S. Amended tax form 1040x Tax Guide for Aliens. Amended tax form 1040x Resident alien. Amended tax form 1040x   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Amended tax form 1040x S. Amended tax form 1040x citizens. Amended tax form 1040x Use the forms discussed in this publication. Amended tax form 1040x Nonresident alien. Amended tax form 1040x   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Amended tax form 1040x S. Amended tax form 1040x citizens and resident aliens. Amended tax form 1040x See Publication 519 to find out if U. Amended tax form 1040x S. Amended tax form 1040x income tax laws apply to you and which forms you should file. Amended tax form 1040x Dual-status taxpayer. Amended tax form 1040x   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Amended tax form 1040x Different rules apply for each part of the year. Amended tax form 1040x For information on dual-status taxpayers, see Publication 519. Amended tax form 1040x Table 1-3. Amended tax form 1040x Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Amended tax form 1040x 1. Amended tax form 1040x   You owe any special taxes, including any of the following. Amended tax form 1040x   a. Amended tax form 1040x Alternative minimum tax. Amended tax form 1040x   b. Amended tax form 1040x Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Amended tax form 1040x But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Amended tax form 1040x   c. Amended tax form 1040x Household employment taxes. Amended tax form 1040x But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Amended tax form 1040x   d. Amended tax form 1040x Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. Amended tax form 1040x   e. Amended tax form 1040x Recapture of first-time homebuyer credit. Amended tax form 1040x   f. Amended tax form 1040x Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Amended tax form 1040x   g. Amended tax form 1040x Recapture taxes. Amended tax form 1040x 2. Amended tax form 1040x   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Amended tax form 1040x 3. Amended tax form 1040x   You had net earnings from self-employment of at least $400. Amended tax form 1040x 4. Amended tax form 1040x   You had wages of $108. Amended tax form 1040x 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Amended tax form 1040x Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. Amended tax form 1040x You had federal income tax withheld or made estimated tax payments. Amended tax form 1040x You qualify for the earned income credit. Amended tax form 1040x See chapter 36 for more information. Amended tax form 1040x You qualify for the additional child tax credit. Amended tax form 1040x See chapter 34 for more information. Amended tax form 1040x You qualify for the health coverage tax credit. Amended tax form 1040x See chapter 37 for more information. Amended tax form 1040x You qualify for the American opportunity credit. Amended tax form 1040x See chapter 35 for more information. Amended tax form 1040x You qualify for the credit for federal tax on fuels. Amended tax form 1040x See chapter 37 for more information. Amended tax form 1040x Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Amended tax form 1040x (But also see Does My Return Have To Be on Paper , later. Amended tax form 1040x ) See the discussion under Form 1040 for when you must use that form. Amended tax form 1040x Form 1040EZ Form 1040EZ is the simplest form to use. Amended tax form 1040x You can use Form 1040EZ if all of the following apply. Amended tax form 1040x    Your filing status is single or married filing jointly. Amended tax form 1040x If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Amended tax form 1040x You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Amended tax form 1040x If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Amended tax form 1040x You do not claim any dependents. Amended tax form 1040x Your taxable income is less than $100,000. Amended tax form 1040x Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. Amended tax form 1040x You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Amended tax form 1040x You do not claim any credits other than the earned income credit. Amended tax form 1040x You do not owe any household employment taxes on wages you paid to a household employee. Amended tax form 1040x If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Amended tax form 1040x You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Amended tax form 1040x   You must meet all of these requirements to use Form 1040EZ. Amended tax form 1040x If you do not, you must use Form 1040A or Form 1040. Amended tax form 1040x Figuring tax. Amended tax form 1040x   On Form 1040EZ, you can use only the tax table to figure your income tax. Amended tax form 1040x You cannot use Form 1040EZ to report any other tax. Amended tax form 1040x Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Amended tax form 1040x You can use Form 1040A if all of the following apply. Amended tax form 1040x    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. Amended tax form 1040x If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. Amended tax form 1040x You must use Form 1040. Amended tax form 1040x Your taxable income is less than $100,000. Amended tax form 1040x Your adjustments to income are for only the following items. Amended tax form 1040x Educator expenses. Amended tax form 1040x IRA deduction. Amended tax form 1040x Student loan interest deduction. Amended tax form 1040x Tuition and fees. Amended tax form 1040x You do not itemize your deductions. Amended tax form 1040x You claim only the following tax credits. Amended tax form 1040x The credit for child and dependent care expenses. Amended tax form 1040x (See chapter 32. Amended tax form 1040x ) The credit for the elderly or the disabled. Amended tax form 1040x (See chapter 33. Amended tax form 1040x ) The education credits. Amended tax form 1040x (See chapter 35. Amended tax form 1040x ) The retirement savings contribution credit. Amended tax form 1040x (See chapter 37. Amended tax form 1040x ) The child tax credit. Amended tax form 1040x (See chapter 34. Amended tax form 1040x ) The earned income credit. Amended tax form 1040x (See chapter 36. Amended tax form 1040x ) The additional child tax credit. Amended tax form 1040x (See chapter 34. Amended tax form 1040x ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Amended tax form 1040x (See Publication 525, Taxable and Nontaxable Income. Amended tax form 1040x )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. Amended tax form 1040x   You must meet all these requirements to use Form 1040A. Amended tax form 1040x If you do not, you must use Form 1040. Amended tax form 1040x Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Amended tax form 1040x You can use Form 1040 to report all types of income, deductions, and credits. Amended tax form 1040x You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. Amended tax form 1040x You must use Form 1040 if any of the following apply. Amended tax form 1040x    Your taxable income is $100,000 or more. Amended tax form 1040x You itemize your deductions on Schedule A. Amended tax form 1040x You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. Amended tax form 1040x You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Amended tax form 1040x Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). Amended tax form 1040x You received $20 or more in tips in any 1 month and did not report all of them to your employer. Amended tax form 1040x (See chapter 6. Amended tax form 1040x ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Amended tax form 1040x You claim any credits other than the credits listed earlier under Form 1040A. Amended tax form 1040x You owe the excise tax on insider stock compensation from an expatriated corporation. Amended tax form 1040x Your Form W-2 shows an amount in box 12 with a code Z. Amended tax form 1040x You had a qualified health savings account funding distribution from your IRA. Amended tax form 1040x You are an employee and your employer did not withhold social security and Medicare tax. Amended tax form 1040x You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Amended tax form 1040x You are a debtor in a bankruptcy case filed after October 16, 2005. Amended tax form 1040x You must repay the first-time homebuyer credit. Amended tax form 1040x You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Amended tax form 1040x Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Amended tax form 1040x If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Amended tax form 1040x See your tax return instructions for details. Amended tax form 1040x If you do not qualify for Free File, then you should check out IRS. Amended tax form 1040x gov for low-cost e-file options or Free File Fillable Forms. Amended tax form 1040x IRS e-file Table 1-4 lists the benefits of IRS e-file. Amended tax form 1040x IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Amended tax form 1040x As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Amended tax form 1040x However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Amended tax form 1040x Using e-file does not affect your chances of an IRS examination of your return. Amended tax form 1040x Free File Fillable Forms. Amended tax form 1040x   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Amended tax form 1040x These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. Amended tax form 1040x gov, and Apply only to a federal tax return. Amended tax form 1040x Electronic return signatures. Amended tax form 1040x   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Amended tax form 1040x If you are filing online, you must use a Self-Select PIN. Amended tax form 1040x If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Amended tax form 1040x Self-Select PIN. Amended tax form 1040x   The Self-Select PIN method allows you to create your own PIN. Amended tax form 1040x If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Amended tax form 1040x   A PIN is any combination of five digits you choose except five zeros. Amended tax form 1040x If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Amended tax form 1040x   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Amended tax form 1040x Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Amended tax form 1040x AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Amended tax form 1040x If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Amended tax form 1040x Visit us at IRS. Amended tax form 1040x gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Amended tax form 1040x (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Amended tax form 1040x The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Amended tax form 1040x ) You will also be prompted to enter your date of birth. Amended tax form 1040x Table 1-4. Amended tax form 1040x Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Amended tax form 1040x • Free File is available in English and Spanish. Amended tax form 1040x • Free File is available online 24 hours a day, 7 days a week. Amended tax form 1040x • Get your refund faster by e-filing using Direct Deposit. Amended tax form 1040x • Sign electronically with a secure self-selected PIN and file a completely paperless return. Amended tax form 1040x • Receive an acknowledgement that your return was received and accepted. Amended tax form 1040x • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. Amended tax form 1040x You can also file a return early and pay the amount you owe by the due date of your return. Amended tax form 1040x • Save time by preparing and e-filing federal and state returns together. Amended tax form 1040x • IRS computers quickly and automatically check for errors or other missing information. Amended tax form 1040x • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Amended tax form 1040x You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Amended tax form 1040x If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Amended tax form 1040x This can be found at IRS. Amended tax form 1040x gov. Amended tax form 1040x Click on Request an Electronic Filing PIN. Amended tax form 1040x Or you can call 1-866-704-7388. Amended tax form 1040x Practitioner PIN. Amended tax form 1040x   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Amended tax form 1040x The practitioner can provide you with details. Amended tax form 1040x Form 8453. Amended tax form 1040x   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Amended tax form 1040x For details, see Form 8453. Amended tax form 1040x For more details, visit www. Amended tax form 1040x irs. Amended tax form 1040x gov/efile and click on “ Individuals. Amended tax form 1040x ” Identity Protection PIN. Amended tax form 1040x   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. Amended tax form 1040x If the IRS has not given you this type of number, leave these spaces blank. Amended tax form 1040x For more information, see the Instructions for Form 1040A or Form 1040. Amended tax form 1040x Power of attorney. Amended tax form 1040x   If an agent is signing your return for you, a power of attorney (POA) must be filed. Amended tax form 1040x Attach the POA to Form 8453 and file it using that form's instructions. Amended tax form 1040x See Signatures , later, for more information on POAs. Amended tax form 1040x State returns. Amended tax form 1040x   In most states, you can file an electronic state return simultaneously with your federal return. Amended tax form 1040x For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Amended tax form 1040x irs. Amended tax form 1040x gov/efile. Amended tax form 1040x Refunds. Amended tax form 1040x   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. Amended tax form 1040x With e-file, your refund will be issued faster than if you filed on paper. Amended tax form 1040x   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. Amended tax form 1040x See Offset against debts under Refunds, later. Amended tax form 1040x Refund inquiries. Amended tax form 1040x   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Amended tax form 1040x See Refund Information , later. Amended tax form 1040x Amount you owe. Amended tax form 1040x   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Amended tax form 1040x See How To Pay , later, for information on how to pay the amount you owe. Amended tax form 1040x Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Amended tax form 1040x A computer with Internet access and tax preparation software are all you need. Amended tax form 1040x Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Amended tax form 1040x IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Amended tax form 1040x For information, visit www. Amended tax form 1040x irs. Amended tax form 1040x gov/efile. Amended tax form 1040x Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Amended tax form 1040x Others offer it for a fee. Amended tax form 1040x Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Amended tax form 1040x Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Amended tax form 1040x The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Amended tax form 1040x Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. Amended tax form 1040x To find a site near you, call 1-800-906-9887. Amended tax form 1040x Or to find the nearest AARP TaxAide site, visit AARP's website at www. Amended tax form 1040x aarp. Amended tax form 1040x org/taxaide or call 1-888-227-7669. Amended tax form 1040x For more information on these programs, go to IRS. Amended tax form 1040x gov and enter keyword “VITA” in the search box. Amended tax form 1040x Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Amended tax form 1040x You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Amended tax form 1040x Note. Amended tax form 1040x Tax professionals may charge a fee for IRS e-file. Amended tax form 1040x Fees can vary depending on the professional and the specific services rendered. Amended tax form 1040x When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. Amended tax form 1040x For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. Amended tax form 1040x Table 1-5. Amended tax form 1040x When To File Your 2013 Return For U. Amended tax form 1040x S. Amended tax form 1040x citizens and residents who file returns on a calendar year. Amended tax form 1040x   For Most Taxpayers For Certain Taxpayers Outside the U. Amended tax form 1040x S. Amended tax form 1040x No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. Amended tax form 1040x When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Amended tax form 1040x —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Amended tax form 1040x Filing paper returns on time. Amended tax form 1040x   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. Amended tax form 1040x If you send your return by registered mail, the date of the registration is the postmark date. Amended tax form 1040x The registration is evidence that the return was delivered. Amended tax form 1040x If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. Amended tax form 1040x The postmarked certified mail receipt is evidence that the return was delivered. Amended tax form 1040x Private delivery services. Amended tax form 1040x   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. Amended tax form 1040x The private delivery service can tell you how to get written proof of this date. Amended tax form 1040x   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Amended tax form 1040x gov and enter “private delivery service” in the search box. Amended tax form 1040x   The following are designated private delivery services. Amended tax form 1040x DHL Express (DHL): Same Day Service. Amended tax form 1040x Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Amended tax form 1040x United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Amended tax form 1040x M. Amended tax form 1040x , UPS Worldwide Express Plus, and UPS Worldwide Express. Amended tax form 1040x Filing electronic returns on time. Amended tax form 1040x   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. Amended tax form 1040x An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Amended tax form 1040x   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. Amended tax form 1040x The date and time in your time zone controls whether your electronically filed return is timely. Amended tax form 1040x Filing late. Amended tax form 1040x   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Amended tax form 1040x For more information, see Penalties , later. Amended tax form 1040x Also see Interest under Amount You Owe. Amended tax form 1040x   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Amended tax form 1040x Nonresident alien. Amended tax form 1040x    If you are a nonresident alien and earn wages subject to U. Amended tax form 1040x S. Amended tax form 1040x income tax withholding, your 2013 U. Amended tax form 1040x S. Amended tax form 1040x income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. Amended tax form 1040x   If you do not earn wages subject to U. Amended tax form 1040x S. Amended tax form 1040x income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. Amended tax form 1040x See Publication 519 for more filing information. Amended tax form 1040x Filing for a decedent. Amended tax form 1040x   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. Amended tax form 1040x See Publication 559. Amended tax form 1040x Extensions of Time To File You may be able to get an extension of time to file your return. Amended tax form 1040x There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. Amended tax form 1040x Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. Amended tax form 1040x Example. Amended tax form 1040x If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Amended tax form 1040x If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Amended tax form 1040x You may also be charged penalties, discussed later. Amended tax form 1040x How to get the automatic extension. Amended tax form 1040x   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Amended tax form 1040x E-file options. Amended tax form 1040x   There are two ways you can use e-file to get an extension of time to file. Amended tax form 1040x Complete Form 4868, Application for Automatic Extension of Time To File U. Amended tax form 1040x S. Amended tax form 1040x Individual Income Tax Return, to use as a worksheet. Amended tax form 1040x If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Amended tax form 1040x If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Amended tax form 1040x E-file using your personal computer or a tax professional. Amended tax form 1040x    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Amended tax form 1040x You will need to provide certain information from your tax return for 2012. Amended tax form 1040x If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. Amended tax form 1040x E-file and pay by credit or debit card or by direct transfer from your bank account. Amended tax form 1040x   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. Amended tax form 1040x You can do this by phone or over the Internet. Amended tax form 1040x You do not file Form 4868. Amended tax form 1040x See Pay online , under How To Pay, later in this chapter. Amended tax form 1040x Filing a paper Form 4868. Amended tax form 1040x   You can get an extension of time to file by filing a paper Form 4868. Amended tax form 1040x Mail it to the address shown in the form instructions. Amended tax form 1040x   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Amended tax form 1040x ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Amended tax form 1040x When to file. Amended tax form 1040x   You must request the automatic extension by the due date for your return. Amended tax form 1040x You can file your return any time before the 6-month extension period ends. Amended tax form 1040x When you file your return. Amended tax form 1040x   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Amended tax form 1040x If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. Amended tax form 1040x Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Amended tax form 1040x Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Amended tax form 1040x S. Amended tax form 1040x citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. Amended tax form 1040x However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. Amended tax form 1040x If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Amended tax form 1040x See Individuals Serving in Combat Zone , later, for special rules that apply to you. Amended tax form 1040x Married taxpayers. Amended tax form 1040x   If you file a joint return, only one spouse has to qualify for this automatic extension. Amended tax form 1040x If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Amended tax form 1040x How to get the extension. Amended tax form 1040x   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Amended tax form 1040x (See the situations listed under (2), earlier. Amended tax form 1040x ) Extensions beyond 2 months. Amended tax form 1040x   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. Amended tax form 1040x File Form 4868 and check the box on line 8. Amended tax form 1040x No further extension. Amended tax form 1040x   An extension of more than 6 months will generally not be granted. Amended tax form 1040x However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Amended tax form 1040x For more information, see When To File and Pay in Publication 54. Amended tax form 1040x Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. Amended tax form 1040x This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. Amended tax form 1040x Combat zone. Amended tax form 1040x   For purposes of the automatic extension, the term “combat zone” includes the following areas. Amended tax form 1040x The Arabian peninsula area, effective January 17, 1991. Amended tax form 1040x The Kosovo area, effective March 24, 1999. Amended tax form 1040x Afghanistan area, effective September 19, 2001. Amended tax form 1040x   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Amended tax form 1040x The publication also has information about other tax benefits available to military personnel serving in a combat zone. Amended tax form 1040x Extension period. Amended tax form 1040x   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. Amended tax form 1040x   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. Amended tax form 1040x For example, you have 3½ months (January 1 – April 15) to file your tax return. Amended tax form 1040x Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. Amended tax form 1040x See Extension of Deadlines in Publication 3 for more information. Amended tax form 1040x   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. Amended tax form 1040x How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. Amended tax form 1040x It also explains how to complete certain sections of the form. Amended tax form 1040x You may find Table 1-6 helpful when you prepare your paper return. Amended tax form 1040x Table 1-6. Amended tax form 1040x Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Amended tax form 1040x 2 — Get the forms, schedules, and publications you need. Amended tax form 1040x 3 — Fill in your return. Amended tax form 1040x 4 — Check your return to make sure it is correct. Amended tax form 1040x 5 — Sign and date your return. Amended tax form 1040x 6 — Attach all required forms and schedules. Amended tax form 1040x Electronic returns. Amended tax form 1040x   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Amended tax form 1040x Substitute tax forms. Amended tax form 1040x   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Amended tax form 1040x Form W-2. Amended tax form 1040x   If you were an employee, you should receive Form W-2 from your employer. Amended tax form 1040x You will need the information from this form to prepare your return. Amended tax form 1040x See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Amended tax form 1040x   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Amended tax form 1040x If it is mailed, you should allow adequate time to receive it before contacting your employer. Amended tax form 1040x If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Amended tax form 1040x When you request IRS help, be prepared to provide the following information. Amended tax form 1040x Your name, address (including ZIP code), and phone number. Amended tax form 1040x Your SSN. Amended tax form 1040x Your dates of employment. Amended tax form 1040x Your employer's name, address (including ZIP code), and phone number. Amended tax form 1040x Form 1099. Amended tax form 1040x   If you received certain types of income, you may receive a Form 1099. Amended tax form 1040x For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). Amended tax form 1040x If it is mailed, you should allow adequate time to receive it before contacting the payer. Amended tax form 1040x If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. Amended tax form 1040x When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Amended tax form 1040x A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Amended tax form 1040x You must account for your income and expenses in a way that clearly shows your taxable income. Amended tax form 1040x The way you do this is called an accounting method. Amended tax form 1040x This section explains which accounting periods and methods you can use. Amended tax form 1040x Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Amended tax form 1040x If you do not use a calendar year, your accounting period is a fiscal year. Amended tax form 1040x A regular fiscal year is a 12-month period that ends on the last day of any month except December. Amended tax form 1040x A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Amended tax form 1040x You choose your accounting period (tax year) when you file your first income tax return. Amended tax form 1040x It cannot be longer than 12 months. Amended tax form 1040x More information. Amended tax form 1040x   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Amended tax form 1040x Accounting Methods Your accounting method is the way you account for your income and expenses. Amended tax form 1040x Most taxpayers use either the cash method or an accrual method. Amended tax form 1040x You choose a method when you file your first income tax return. Amended tax form 1040x If you want to change your accounting method after that, you generally must get IRS approval. Amended tax form 1040x Cash method. Amended tax form 1040x   If you use this method, report all items of income in the year in which you actually or constructively receive them. Amended tax form 1040x Generally, you deduct all expenses in the year you actually pay them. Amended tax form 1040x This is the method most individual taxpayers use. Amended tax form 1040x Constructive receipt. Amended tax form 1040x   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Amended tax form 1040x You do not need to have physical possession of it. Amended tax form 1040x For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). Amended tax form 1040x Garnisheed wages. Amended tax form 1040x   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. Amended tax form 1040x You must include these wages in income for the year you would have received them. Amended tax form 1040x Debts paid for you. Amended tax form 1040x   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. Amended tax form 1040x See Canceled Debts in chapter 12 for more information. Amended tax form 1040x Payment to third party. Amended tax form 1040x   If a third party is paid income from property you own, you have constructively received the income. Amended tax form 1040x It is the same as if you had actually received the income and paid it to the third party. Amended tax form 1040x Payment to an agent. Amended tax form 1040x   Income an agent receives for you is income you constructively received in the year the agent receives it. Amended tax form 1040x If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. Amended tax form 1040x Check received or available. Amended tax form 1040x   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Amended tax form 1040x A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Amended tax form 1040x It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. Amended tax form 1040x It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. Amended tax form 1040x No constructive receipt. Amended tax form 1040x   There may be facts to show that you did not constructively receive income. Amended tax form 1040x Example. Amended tax form 1040x Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Amended tax form 1040x Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Amended tax form 1040x Accrual method. Amended tax form 1040x   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Amended tax form 1040x You generally deduct your expenses when you incur them, rather than when you pay them. Amended tax form 1040x Income paid in advance. Amended tax form 1040x   An advance payment of income is generally included in gross income in the year you receive it. Amended tax form 1040x Your method of accounting does not matter as long as the income is available to you. Amended tax form 1040x An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Amended tax form 1040x   A limited deferral until the next tax year may be allowed for certain advance payments. Amended tax form 1040x See Publication 538 for specific information. Amended tax form 1040x Additional information. Amended tax form 1040x   For more information on accounting methods, including how to change your accounting method, see Publication 538. Amended tax form 1040x Social Security Number (SSN) You must enter your SSN on your return. Amended tax form 1040x If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Amended tax form 1040x If you are filing a joint return, include the SSNs in the same order as the names. Amended tax form 1040x Use this same order in submitting other forms and documents to the IRS. Amended tax form 1040x Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Amended tax form 1040x If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. Amended tax form 1040x If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. Amended tax form 1040x If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Amended tax form 1040x Name change. Amended tax form 1040x   If you changed your name because of marriage, divorce, etc. Amended tax form 1040x , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Amended tax form 1040x This prevents delays in processing your return and issuing refunds. Amended tax form 1040x It also safeguards your future social security benefits. Amended tax form 1040x Dependent's SSN. Amended tax form 1040x   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Amended tax form 1040x This requirement applies to all dependents (not just your children) claimed on your tax return. Amended tax form 1040x Exception. Amended tax form 1040x    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. Amended tax form 1040x The document must show that the child was born alive. Amended tax form 1040x No SSN. Amended tax form 1040x   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Amended tax form 1040x It usually takes about 2 weeks to get an SSN. Amended tax form 1040x If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Amended tax form 1040x   If you are a U. Amended tax form 1040x S. Amended tax form 1040x citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Amended tax form 1040x If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Amended tax form 1040x   Form SS-5 is available at any SSA office, on the Internet at www. Amended tax form 1040x socialsecurity. Amended tax form 1040x gov, or by calling 1-800-772-1213. Amended tax form 1040x If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Amended tax form 1040x   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . Amended tax form 1040x   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Amended tax form 1040x Adoption taxpayer identification number (ATIN). Amended tax form 1040x   If you are in the process of adopting a child who is a U. Amended tax form 1040x S. Amended tax form 1040x citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. Amended tax form 1040x    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Amended tax form 1040x S. Amended tax form 1040x Adoptions, with the IRS to get an ATIN if all of the following are true. Amended tax form 1040x You have a child living with you who was placed in your home for legal adoption. Amended tax form 1040x You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. Amended tax form 1040x You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Amended tax form 1040x You are eligible to claim the child as a dependent on your tax return. Amended tax form 1040x After the adoption is final, you must apply for an SSN for the child. Amended tax form 1040x You cannot continue using the ATIN. Amended tax form 1040x   See Form W-7A for more information. Amended tax form 1040x Nonresident alien spouse. Amended tax form 1040x   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. Amended tax form 1040x If your spouse is not eligible for an SSN, see the following discussion on ITINs. Amended tax form 1040x Individual taxpayer identification number (ITIN). Amended tax form 1040x   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Amended tax form 1040x This also applies to an alien spouse or dependent. Amended tax form 1040x To apply for an ITIN, file Form W-7 with the IRS. Amended tax form 1040x It usually takes about 6 to 10 weeks to get an ITIN. Amended tax form 1040x Enter the ITIN on your tax return wherever an SSN is requested. Amended tax form 1040x    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. Amended tax form 1040x See the Form W-7 instructions for how and where to file. Amended tax form 1040x You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. Amended tax form 1040x ITIN for tax use only. Amended tax form 1040x   An ITIN is for tax use only. Amended tax form 1040x It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. Amended tax form 1040x S. Amended tax form 1040x law. Amended tax form 1040x Penalty for not providing social security number. Amended tax form 1040x   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Amended tax form 1040x See the discussion on Penalties , later, for more information. Amended tax form 1040x SSN on correspondence. Amended tax form 1040x   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Amended tax form 1040x Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Amended tax form 1040x Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Amended tax form 1040x If you want $3 to go to this fund, check the box. Amended tax form 1040x If you are filing a joint return, your spouse can also have $3 go to the fund. Amended tax form 1040x If you check a box, your tax or refund will not change. Amended tax form 1040x Computations The following information may be useful in making the return easier to complete. Amended tax form 1040x Rounding off dollars. Amended tax form 1040x   You can round off cents to whole dollars on your return and schedules. Amended tax form 1040x If you do round to whole dollars, you must round all amounts. Amended tax form 1040x To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Amended tax form 1040x For example, $1. Amended tax form 1040x 39 becomes $1 and $2. Amended tax form 1040x 50 becomes $3. Amended tax form 1040x   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Amended tax form 1040x Example. Amended tax form 1040x You receive two Forms W-2: one showing wages of $5,000. Amended tax form 1040x 55 and one showing wages of $18,500. Amended tax form 1040x 73. Amended tax form 1040x On Form 1040, line 7, you would enter $23,501 ($5,000. Amended tax form 1040x 55 + $18,500. Amended tax form 1040x 73 = $23,501. Amended tax form 1040x 28), not $23,502 ($5,001 + $18,501). Amended tax form 1040x Equal amounts. Amended tax form 1040x   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Amended tax form 1040x Example. Amended tax form 1040x Line 1 is $500. Amended tax form 1040x Line 3 is $500. Amended tax form 1040x Line 5 asks you to enter the smaller of line 1 or 3. Amended tax form 1040x Enter $500 on line 5. Amended tax form 1040x Negative amounts. Amended tax form 1040x   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. Amended tax form 1040x To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Amended tax form 1040x Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. Amended tax form 1040x You may be able to file a paperless return using IRS e-file. Amended tax form 1040x There's nothing to attach or mail, not even your Forms W-2. Amended tax form 1040x See Does My Return Have To Be on Paper, earlier. Amended tax form 1040x Form W-2. Amended tax form 1040x   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Amended tax form 1040x You should have a Form W-2 from each employer. Amended tax form 1040x If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. Amended tax form 1040x Attach it to the front page of your paper return, not to any attachments. Amended tax form 1040x For more information, see Form W-2 in chapter 4. Amended tax form 1040x   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amended tax form 1040x , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. Amended tax form 1040x Form 1040EZ. Amended tax form 1040x   There are no additional schedules to file with Form 1040EZ. Amended tax form 1040x Form 1040A. Amended tax form 1040x   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Amended tax form 1040x Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Amended tax form 1040x Do not attach items unless required to do so. Amended tax form 1040x Form 1040. Amended tax form 1040x   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Amended tax form 1040x Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Amended tax form 1040x Do not attach items unless required to do so. Amended tax form 1040x Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Amended tax form 1040x If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
Español

Cross Agency Portals

Special government websites with information on a particular topic.


A

B

C

D

E

F

G

H

I

J

K

L

M

N

P

R

S

T

U

V

Y

The Amended Tax Form 1040x

Amended tax form 1040x Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). Amended tax form 1040x Nonbusiness income (line 7). Amended tax form 1040x Nonbusiness capital losses. Amended tax form 1040x Business capital losses. Amended tax form 1040x Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. Amended tax form 1040x Step 1. Amended tax form 1040x   Complete your tax return for the year. Amended tax form 1040x You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. Amended tax form 1040x Estates and trusts — Form 1041, line 22. Amended tax form 1040x   If the amount on that line is not negative, stop here — you do not have an NOL. Amended tax form 1040x Step 2. Amended tax form 1040x   Determine whether you have an NOL and its amount. Amended tax form 1040x See How To Figure an NOL , later. Amended tax form 1040x If you do not have an NOL, stop here. Amended tax form 1040x Step 3. Amended tax form 1040x   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. Amended tax form 1040x See When To Use an NOL , later. Amended tax form 1040x Step 4. Amended tax form 1040x   Deduct the NOL in the carryback or carryforward year. Amended tax form 1040x See How To Claim an NOL Deduction , later. Amended tax form 1040x If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. Amended tax form 1040x Step 5. Amended tax form 1040x   Determine the amount of your unused NOL. Amended tax form 1040x See How To Figure an NOL Carryover , later. Amended tax form 1040x Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. Amended tax form 1040x Note. Amended tax form 1040x   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. Amended tax form 1040x How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. Amended tax form 1040x There are rules that limit what you can deduct when figuring an NOL. Amended tax form 1040x In general, the following items are not allowed when figuring an NOL. Amended tax form 1040x Any deduction for personal exemptions. Amended tax form 1040x Capital losses in excess of capital gains. Amended tax form 1040x The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. Amended tax form 1040x Nonbusiness deductions in excess of nonbusiness income. Amended tax form 1040x The net operating loss deduction. Amended tax form 1040x The domestic production activities deduction. Amended tax form 1040x Form 1045, Schedule A. Amended tax form 1040x   Use Form 1045, Schedule A, to figure an NOL. Amended tax form 1040x The following discussion explains Schedule A and includes an illustrated example. Amended tax form 1040x   First, complete Form 1045, Schedule A, line 1, using amounts from your return. Amended tax form 1040x If line 1 is a negative amount, you may have an NOL. Amended tax form 1040x   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. Amended tax form 1040x Nonbusiness deductions (line 6). Amended tax form 1040x   Enter on line 6 deductions that are not connected to your trade or business or your employment. Amended tax form 1040x Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. Amended tax form 1040x   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. Amended tax form 1040x   Do not enter business deductions on line 6. Amended tax form 1040x These are deductions that are connected to your trade or business. Amended tax form 1040x They include the following. Amended tax form 1040x State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). Amended tax form 1040x Moving expenses. Amended tax form 1040x Educator expenses. Amended tax form 1040x The deduction for the deductible part of self-employed health insurance. Amended tax form 1040x Domestic production activities deduction. Amended tax form 1040x Rental losses. Amended tax form 1040x Loss on the sale or exchange of business real estate or depreciable property. Amended tax form 1040x Your share of a business loss from a partnership or an S corporation. Amended tax form 1040x Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. Amended tax form 1040x If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). Amended tax form 1040x Loss on the sale of accounts receivable (if you use an accrual method of accounting). Amended tax form 1040x Interest and litigation expenses on state and federal income taxes related to your business. Amended tax form 1040x Unrecovered investment in a pension or annuity claimed on a decedent's final return. Amended tax form 1040x Payment by a federal employee to buy back sick leave used in an earlier year. Amended tax form 1040x Nonbusiness income (line 7). Amended tax form 1040x   Enter on line 7 only income that is not related to your trade or business or your employment. Amended tax form 1040x For example, enter your annuity income, dividends, and interest on investments. Amended tax form 1040x Also, include your share of nonbusiness income from partnerships and S corporations. Amended tax form 1040x   Do not include on line 7 the income you receive from your trade or business or your employment. Amended tax form 1040x This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. Amended tax form 1040x Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. Amended tax form 1040x Adjustment for section 1202 exclusion (line 17). Amended tax form 1040x   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. Amended tax form 1040x Adjustments for capital losses (lines 19–22). Amended tax form 1040x   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. Amended tax form 1040x Nonbusiness capital losses. Amended tax form 1040x   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). Amended tax form 1040x If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. Amended tax form 1040x Business capital losses. Amended tax form 1040x   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). Amended tax form 1040x Domestic production activities deduction (line 23). Amended tax form 1040x   You cannot take the domestic production activities deduction when figuring your NOL. Amended tax form 1040x Enter on line 23 any domestic production activities deduction claimed on your return. Amended tax form 1040x NOLs from other years (line 24). Amended tax form 1040x   You cannot deduct any NOL carryovers or carrybacks from other years. Amended tax form 1040x Enter the total amount of your NOL deduction for losses from other years. Amended tax form 1040x Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. Amended tax form 1040x It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. Amended tax form 1040x Example. Amended tax form 1040x Glenn Johnson is in the retail record business. Amended tax form 1040x He is single and has the following income and deductions on his Form 1040 for 2013. Amended tax form 1040x See the illustrated Form 1040 , later. Amended tax form 1040x INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). Amended tax form 1040x However, to figure whether he has an NOL, certain deductions are not allowed. Amended tax form 1040x He uses Form 1045, Schedule A, to figure his NOL. Amended tax form 1040x See the Illustrated Form 1045, Schedule A , later. Amended tax form 1040x The following items are not allowed on Form 1045, Schedule A. Amended tax form 1040x Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. Amended tax form 1040x Please click the link to view the image. Amended tax form 1040x Form 1040, page 1 This image is too large to be displayed in the current screen. Amended tax form 1040x Please click the link to view the image. Amended tax form 1040x Form 1040, page 2 This image is too large to be displayed in the current screen. Amended tax form 1040x Please click the link to view the image. Amended tax form 1040x Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). Amended tax form 1040x You can, however, choose not to carry back an NOL and only carry it forward. Amended tax form 1040x See Waiving the Carryback Period , later. Amended tax form 1040x You cannot deduct any part of the NOL remaining after the 20-year carryforward period. Amended tax form 1040x NOL year. Amended tax form 1040x   This is the year in which the NOL occurred. Amended tax form 1040x Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. Amended tax form 1040x Eligible loss. Amended tax form 1040x   The carryback period for eligible losses is 3 years. Amended tax form 1040x Only the eligible loss portion of the NOL can be carried back 3 years. Amended tax form 1040x An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. Amended tax form 1040x Qualified small business. Amended tax form 1040x   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. Amended tax form 1040x If the business did not exist for this entire 3-year period, use the period the business was in existence. Amended tax form 1040x   An eligible loss does not include a farming loss or a qualified disaster loss. Amended tax form 1040x Farming loss. Amended tax form 1040x   The carryback period for a farming loss is 5 years. Amended tax form 1040x Only the farming loss portion of the NOL can be carried back 5 years. Amended tax form 1040x A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. Amended tax form 1040x Farming business. Amended tax form 1040x   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. Amended tax form 1040x A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. Amended tax form 1040x The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. Amended tax form 1040x   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. Amended tax form 1040x It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. Amended tax form 1040x Waiving the 5-year carryback. Amended tax form 1040x   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. Amended tax form 1040x To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. Amended tax form 1040x If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Amended tax form 1040x Attach an election statement to your amended return, and write “Filed pursuant to section 301. Amended tax form 1040x 9100-2” at the top of the statement. Amended tax form 1040x Once made, this choice is irrevocable. Amended tax form 1040x Qualified disaster loss. Amended tax form 1040x   The carryback period for a qualified disaster loss is 5 years. Amended tax form 1040x Only the qualified disaster loss portion of the NOL can be carried back 5 years. Amended tax form 1040x A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. Amended tax form 1040x Qualified disaster expenses. Amended tax form 1040x   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. Amended tax form 1040x Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. Amended tax form 1040x Note. Amended tax form 1040x Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. Amended tax form 1040x Excluded losses. Amended tax form 1040x   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. Amended tax form 1040x   A qualified disaster loss also does not include any losses from any gambling or animal racing property. Amended tax form 1040x Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Amended tax form 1040x Specified liability loss. Amended tax form 1040x   The carryback period for a specified liability loss is 10 years. Amended tax form 1040x Only the specified liability loss portion of the NOL can be carried back 10 years. Amended tax form 1040x Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. Amended tax form 1040x   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. Amended tax form 1040x For details, see section 172(f). Amended tax form 1040x Waiving the 10-year carryback. Amended tax form 1040x   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. Amended tax form 1040x To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. Amended tax form 1040x If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Amended tax form 1040x Attach a statement to your amended return and write “Filed pursuant to section 301. Amended tax form 1040x 9100-2” at the top of the statement. Amended tax form 1040x Once made, this choice is irrevocable. Amended tax form 1040x Waiving the Carryback Period You can choose not to carry back your NOL. Amended tax form 1040x If you make this choice, then you can use your NOL only in the 20-year carryforward period. Amended tax form 1040x (This choice means you also choose not to carry back any alternative tax NOL. Amended tax form 1040x ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. Amended tax form 1040x This statement must show that you are choosing to waive the carryback period under section 172(b)(3). Amended tax form 1040x If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). Amended tax form 1040x Attach a statement to your amended return, and write “Filed pursuant to section 301. Amended tax form 1040x 9100-2” at the top of the statement. Amended tax form 1040x Once you choose to waive the carryback period, it generally is irrevocable. Amended tax form 1040x If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. Amended tax form 1040x If you do not file this statement on time, you cannot waive the carryback period. Amended tax form 1040x How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. Amended tax form 1040x If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. Amended tax form 1040x If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. Amended tax form 1040x Start by carrying it to the first tax year after the NOL year. Amended tax form 1040x If you do not use it up, carry the unused part to the next year. Amended tax form 1040x Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. Amended tax form 1040x Example 1. Amended tax form 1040x You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. Amended tax form 1040x No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. Amended tax form 1040x You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. Amended tax form 1040x Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. Amended tax form 1040x If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. Amended tax form 1040x Example 2. Amended tax form 1040x Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. Amended tax form 1040x You begin using the $4,000 in 2010. Amended tax form 1040x As shown in the following chart, $3,000 of this NOL is used in 2010. Amended tax form 1040x The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. Amended tax form 1040x Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. Amended tax form 1040x If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. Amended tax form 1040x If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. Amended tax form 1040x NOL resulting in no taxable income. Amended tax form 1040x   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. Amended tax form 1040x See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. Amended tax form 1040x Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. Amended tax form 1040x You can get your refund faster by using Form 1045, but you have a shorter time to file it. Amended tax form 1040x You can use Form 1045 to apply an NOL to all carryback years. Amended tax form 1040x If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. Amended tax form 1040x Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. Amended tax form 1040x Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. Amended tax form 1040x Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). Amended tax form 1040x Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. Amended tax form 1040x Form 1045. Amended tax form 1040x   You can apply for a quick refund by filing Form 1045. Amended tax form 1040x This form results in a tentative adjustment of tax in the carryback year. Amended tax form 1040x See the Illustrated Form 1045 . Amended tax form 1040x at the end of this discussion. Amended tax form 1040x   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. Amended tax form 1040x   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. Amended tax form 1040x If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. Amended tax form 1040x For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. Amended tax form 1040x Form 1040X. Amended tax form 1040x   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. Amended tax form 1040x File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. Amended tax form 1040x For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. Amended tax form 1040x   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . Amended tax form 1040x Refiguring your tax. Amended tax form 1040x   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. Amended tax form 1040x (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. Amended tax form 1040x ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. Amended tax form 1040x Refigure the following items. Amended tax form 1040x The special allowance for passive activity losses from rental real estate activities. Amended tax form 1040x Taxable social security and tier 1 railroad retirement benefits. Amended tax form 1040x IRA deductions. Amended tax form 1040x Excludable savings bond interest. Amended tax form 1040x Excludable employer-provided adoption benefits. Amended tax form 1040x The student loan interest deduction. Amended tax form 1040x The tuition and fees deduction. Amended tax form 1040x   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. Amended tax form 1040x (Enter your NOL deduction on Form 1045, line 10. Amended tax form 1040x On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. Amended tax form 1040x )   Next, refigure your taxable income. Amended tax form 1040x (On Form 1045, use lines 12 through 15 and the “After carryback” column. Amended tax form 1040x ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. Amended tax form 1040x Refigure the following items. Amended tax form 1040x The itemized deduction for medical expenses. Amended tax form 1040x The itemized deduction for qualified mortgage insurance premiums. Amended tax form 1040x The itemized deduction for casualty losses. Amended tax form 1040x Miscellaneous itemized deductions subject to the 2% limit. Amended tax form 1040x The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). Amended tax form 1040x The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). Amended tax form 1040x Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). Amended tax form 1040x    Do not refigure the itemized deduction for charitable contributions. Amended tax form 1040x   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. Amended tax form 1040x Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. Amended tax form 1040x (On Form 1045, use lines 16 through 25, and the “After carryback” column. Amended tax form 1040x ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. Amended tax form 1040x If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. Amended tax form 1040x   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. Amended tax form 1040x Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). Amended tax form 1040x Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). Amended tax form 1040x You must attach a statement that shows all the important facts about the NOL. Amended tax form 1040x Your statement should include a computation showing how you figured the NOL deduction. Amended tax form 1040x If you deduct more than one NOL in the same year, your statement must cover each of them. Amended tax form 1040x Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. Amended tax form 1040x If you file a joint return, the NOL deduction is limited to the income of that spouse. Amended tax form 1040x For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. Amended tax form 1040x After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. Amended tax form 1040x Refund limit. Amended tax form 1040x   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. Amended tax form 1040x You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. Amended tax form 1040x The refund cannot be more than the joint overpayment. Amended tax form 1040x Attach a statement showing how you figured your refund. Amended tax form 1040x Figuring your share of a joint tax liability. Amended tax form 1040x   There are five steps for figuring your share of the refigured joint tax liability. Amended tax form 1040x Figure your total tax as though you had filed as married filing separately. Amended tax form 1040x Figure your spouse's total tax as though your spouse had also filed as married filing separately. Amended tax form 1040x Add the amounts in (1) and (2). Amended tax form 1040x Divide the amount in (1) by the amount in (3). Amended tax form 1040x Multiply the refigured tax on your joint return by the amount figured in (4). Amended tax form 1040x This is your share of the joint tax liability. Amended tax form 1040x Figuring your contribution toward tax paid. Amended tax form 1040x   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. Amended tax form 1040x If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. Amended tax form 1040x Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. Amended tax form 1040x Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). Amended tax form 1040x Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. Amended tax form 1040x However, treat the NOL deduction as a joint NOL. Amended tax form 1040x If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. Amended tax form 1040x Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. Amended tax form 1040x Separate to joint return. Amended tax form 1040x   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. Amended tax form 1040x Joint to separate returns. Amended tax form 1040x   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. Amended tax form 1040x Joint return in NOL year. Amended tax form 1040x   Figure each spouse's share of the joint NOL through the following steps. Amended tax form 1040x Figure each spouse's NOL as if he or she filed a separate return. Amended tax form 1040x See How To Figure an NOL , earlier. Amended tax form 1040x If only one spouse has an NOL, stop here. Amended tax form 1040x All of the joint NOL is that spouse's NOL. Amended tax form 1040x If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). Amended tax form 1040x The result is spouse A's share of the joint NOL. Amended tax form 1040x The rest of the joint NOL is spouse B's share. Amended tax form 1040x Example 1. Amended tax form 1040x Mark and Nancy are married and file a joint return for 2013. Amended tax form 1040x They have an NOL of $5,000. Amended tax form 1040x They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. Amended tax form 1040x Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. Amended tax form 1040x Mark does not have any NOL to carry back. Amended tax form 1040x Nancy can carry back the entire $5,000 NOL to her 2011 separate return. Amended tax form 1040x Example 2. Amended tax form 1040x Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. Amended tax form 1040x Figured separately, his NOL is $1,800 and her NOL is $3,000. Amended tax form 1040x The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. Amended tax form 1040x The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. Amended tax form 1040x Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). Amended tax form 1040x Joint return in previous carryback or carryforward year. Amended tax form 1040x   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. Amended tax form 1040x If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. Amended tax form 1040x Figure each spouse's modified taxable income as if he or she filed a separate return. Amended tax form 1040x See Modified taxable income under How To Figure an NOL Carryover , later. Amended tax form 1040x Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). Amended tax form 1040x This is spouse A's share of the joint modified taxable income. Amended tax form 1040x Subtract the amount figured in (2) from the joint modified taxable income. Amended tax form 1040x This is spouse B's share of the joint modified taxable income. Amended tax form 1040x Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. Amended tax form 1040x Add the amounts figured in (2) and (4). Amended tax form 1040x Subtract the amount figured in (5) from spouse A's NOL deduction. Amended tax form 1040x This is spouse A's share of the joint carryover. Amended tax form 1040x The rest of the joint carryover is spouse B's share. Amended tax form 1040x Example. Amended tax form 1040x Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. Amended tax form 1040x In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. Amended tax form 1040x They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. Amended tax form 1040x Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). Amended tax form 1040x Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. Amended tax form 1040x Then they figure their shares of the $5,000 carryover as follows. Amended tax form 1040x Step 1. Amended tax form 1040x   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. Amended tax form 1040x   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . Amended tax form 1040x 75 Sam's share of joint MTI $11,250 Step 3. Amended tax form 1040x   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. Amended tax form 1040x   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. Amended tax form 1040x   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. Amended tax form 1040x   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. Amended tax form 1040x She has no carryover to 2012. Amended tax form 1040x Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. Amended tax form 1040x His carryover to 2012 is $5,000. Amended tax form 1040x Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. Amended tax form 1040x It includes a filled-in page 1 of Form 1045. Amended tax form 1040x Example. Amended tax form 1040x Martha Sanders is a self-employed contractor. Amended tax form 1040x Martha's 2013 deductions are more than her 2013 income because of a business loss. Amended tax form 1040x She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. Amended tax form 1040x Her filing status in both years was single. Amended tax form 1040x See the filled-in Form 1045 later. Amended tax form 1040x Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). Amended tax form 1040x (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. Amended tax form 1040x ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. Amended tax form 1040x Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. Amended tax form 1040x 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. Amended tax form 1040x 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. Amended tax form 1040x 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. Amended tax form 1040x On line 10, Martha enters her $10,000 NOL deduction. Amended tax form 1040x Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). Amended tax form 1040x To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. Amended tax form 1040x Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. Amended tax form 1040x 5%)]. Amended tax form 1040x This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. Amended tax form 1040x Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. Amended tax form 1040x She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. Amended tax form 1040x Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. Amended tax form 1040x The decrease in tax because of her NOL deduction (line 27) is $1,612. Amended tax form 1040x Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. Amended tax form 1040x She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). Amended tax form 1040x This image is too large to be displayed in the current screen. Amended tax form 1040x Please click the link to view the image. Amended tax form 1040x Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. Amended tax form 1040x You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. Amended tax form 1040x Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. Amended tax form 1040x If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. Amended tax form 1040x Modified taxable income. Amended tax form 1040x   Your modified taxable income is your taxable income figured with the following changes. Amended tax form 1040x You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. Amended tax form 1040x You cannot claim a deduction for capital losses in excess of your capital gains. Amended tax form 1040x Also, you must increase your taxable income by the amount of any section 1202 exclusion. Amended tax form 1040x You cannot claim the domestic production activities deduction. Amended tax form 1040x You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. Amended tax form 1040x You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). Amended tax form 1040x This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. Amended tax form 1040x To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. Amended tax form 1040x   Your taxable income as modified cannot be less than zero. Amended tax form 1040x Form 1045, Schedule B. Amended tax form 1040x   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. Amended tax form 1040x Do not use Form 1045, Schedule B, for a carryforward year. Amended tax form 1040x If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. Amended tax form 1040x Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. Amended tax form 1040x It includes a filled-in Form 1045, Schedule B. Amended tax form 1040x Example. Amended tax form 1040x Ida Brown runs a small clothing shop. Amended tax form 1040x In 2013, she has an NOL of $36,000 that she carries back to 2011. Amended tax form 1040x She has no other carrybacks or carryforwards to 2011. Amended tax form 1040x Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. Amended tax form 1040x She is single and claimed only one personal exemption of $3,700. Amended tax form 1040x During that year, she gave $1,450 in charitable contributions. Amended tax form 1040x Her medical expenses were $3,000. Amended tax form 1040x She also deducted $1,650 in taxes and $3,125 in home mortgage interest. Amended tax form 1040x Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. Amended tax form 1040x The deduction for medical expenses was limited to expenses over 7. Amended tax form 1040x 5% of adjusted gross income (. Amended tax form 1040x 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). Amended tax form 1040x The deductions for taxes and home mortgage interest were not subject to any limits. Amended tax form 1040x She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. Amended tax form 1040x She had no other deductions in 2011 (except the NOL deduction). Amended tax form 1040x Her taxable income (figured without the NOL deduction) for the year was $24,700. Amended tax form 1040x Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. Amended tax form 1040x She did not itemize her deductions in 2012. Amended tax form 1040x She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. Amended tax form 1040x She had no other deductions in 2012 (other than the NOL deduction). Amended tax form 1040x Her taxable income, therefore, was ($425). Amended tax form 1040x Ida's $36,000 carryback will result in her having 2011 taxable income of zero. Amended tax form 1040x She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. Amended tax form 1040x She completes the column for the first preceding tax year ended 12/31/12. Amended tax form 1040x See the illustrated Form 1045, Schedule B , shown later. Amended tax form 1040x Column 1, line 1. Amended tax form 1040x Ida enters $36,000, her 2013 net operating loss, on line 1. Amended tax form 1040x Column 1, line 2. Amended tax form 1040x She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. Amended tax form 1040x Column 1, line 3. Amended tax form 1040x Ida enters her net capital loss deduction of $1,000 on line 3. Amended tax form 1040x Column 1, lines 4 and 5. Amended tax form 1040x Ida had no section 1202 exclusion or domestic production activities deduction in 2011. Amended tax form 1040x She enters zero on lines 4 and 5. Amended tax form 1040x Column 1, line 6. Amended tax form 1040x Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Amended tax form 1040x Ida enters zero on line 6. Amended tax form 1040x Column 1, line 7. Amended tax form 1040x Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. Amended tax form 1040x On line 7, she enters the total adjustment from line 38. Amended tax form 1040x Column 1, line 8. Amended tax form 1040x Ida enters the deduction for her personal exemption of $3,700 for 2011. Amended tax form 1040x Column 1, line 9. Amended tax form 1040x After combining lines 2 through 8, Ida's modified taxable income is $29,475. Amended tax form 1040x Column 1, line 10. Amended tax form 1040x Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Amended tax form 1040x She enters the $6,525 carryover on line 10. Amended tax form 1040x She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. Amended tax form 1040x (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. Amended tax form 1040x ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. Amended tax form 1040x Column 1, line 11. Amended tax form 1040x Ida's adjusted gross income for 2011 was $35,000. Amended tax form 1040x Column 1, line 12. Amended tax form 1040x She adds lines 3 through 6 and enters $1,000 on line 12. Amended tax form 1040x (This is her net capital loss deduction added back, which modifies her adjusted gross income. Amended tax form 1040x ) Column 1, line 13. Amended tax form 1040x Her modified adjusted gross income for 2011 is now $36,000. Amended tax form 1040x Column 1, line 14. Amended tax form 1040x On her 2011 tax return, she deducted $375 as medical expenses. Amended tax form 1040x Column 1, line 15. Amended tax form 1040x Her actual medical expenses were $3,000. Amended tax form 1040x Column 1, line 16. Amended tax form 1040x She multiplies her modified adjusted gross income, $36,000, by . Amended tax form 1040x 075. Amended tax form 1040x She enters $2,700 on line 16. Amended tax form 1040x Column 1, line 17. Amended tax form 1040x She substracts $2,700 from her actual medical expenses, $3,000. Amended tax form 1040x She enters $300 on line 17. Amended tax form 1040x This is her modified medical deduction. Amended tax form 1040x Column 1, line 18. Amended tax form 1040x The difference between her medical deduction and her modified medical deduction is $75. Amended tax form 1040x She enters this on line 18. Amended tax form 1040x Column 1, lines 19 through 21. Amended tax form 1040x Ida had no deduction for qualified mortgage insurance premiums in 2011. Amended tax form 1040x She skips lines 19 and 20 and enters zero on line 21. Amended tax form 1040x Column 1, line 22. Amended tax form 1040x She enters her modified adjusted gross income of $36,000 on line 22. Amended tax form 1040x Column 1, line 23. Amended tax form 1040x She had no other carrybacks to 2011 and enters zero on line 23. Amended tax form 1040x Column 1, line 24. Amended tax form 1040x Her modified adjusted gross income remains $36,000. Amended tax form 1040x Column 1, line 25. Amended tax form 1040x Her actual contributions for 2011 were $1,450, which she enters on line 25. Amended tax form 1040x Column 1, line 26. Amended tax form 1040x She now refigures her charitable contributions based on her modified adjusted gross income. Amended tax form 1040x Her contributions are well below the 50% limit, so she enters $1,450 on line 26. Amended tax form 1040x Column 1, line 27. Amended tax form 1040x The difference is zero. Amended tax form 1040x Column 1, lines 28 through 37. Amended tax form 1040x Ida had no casualty losses or deductions for miscellaneous items in 2011. Amended tax form 1040x She skips lines 28 through 31 and lines 33 through 36. Amended tax form 1040x Ida enters zero on lines 32 and 37. Amended tax form 1040x Column 1, line 38. Amended tax form 1040x She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. Amended tax form 1040x She carries this figure to line 7. Amended tax form 1040x Column 2, line 1. Amended tax form 1040x Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. Amended tax form 1040x Column 2, line 2. Amended tax form 1040x She enters ($425), her 2012 taxable income, on line 2. Amended tax form 1040x Column 2, line 3. Amended tax form 1040x Ida enters her net capital loss deduction of $3,000 on line 3. Amended tax form 1040x Column 2, lines 4 and 5. Amended tax form 1040x Ida had no section 1202 exclusion or domestic production activities deduction in 2012. Amended tax form 1040x She enters zero on lines 4 and 5. Amended tax form 1040x Column 2, line 6. Amended tax form 1040x Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Amended tax form 1040x Ida enters zero on line 6. Amended tax form 1040x Column 2, line 7. Amended tax form 1040x Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. Amended tax form 1040x Column 2, line 8. Amended tax form 1040x Ida enters the deduction for her personal exemption of $3,800 for 2012. Amended tax form 1040x Column 2, line 9. Amended tax form 1040x After combining lines 2 through 8, Ida's modified taxable income is $6,375. Amended tax form 1040x Column 2, line 10. Amended tax form 1040x Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Amended tax form 1040x She enters the $150 carryover on line 10. Amended tax form 1040x This image is too large to be displayed in the current screen. Amended tax form 1040x Please click the link to view the image. Amended tax form 1040x Form 1045, page 3 This image is too large to be displayed in the current screen. Amended tax form 1040x Please click the link to view the image. Amended tax form 1040x Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. Amended tax form 1040x It will help you figure your NOL to carry to 2014. Amended tax form 1040x Keep the worksheet for your records. Amended tax form 1040x Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. Amended tax form 1040x More than one NOL. Amended tax form 1040x   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. Amended tax form 1040x To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. Amended tax form 1040x Complete this worksheet for the earliest NOL that results in your having taxable income below zero. Amended tax form 1040x Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. Amended tax form 1040x Example. Amended tax form 1040x Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. Amended tax form 1040x Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. Amended tax form 1040x Subtract your 2011 NOL of $2,000 from $5,000. Amended tax form 1040x This gives you taxable income of $3,000. Amended tax form 1040x Your 2011 NOL is now completely used up. Amended tax form 1040x Subtract your $7,000 2012 NOL from $3,000. Amended tax form 1040x This gives you taxable income of ($4,000). Amended tax form 1040x You now complete the worksheet for your 2012 NOL. Amended tax form 1040x Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. Amended tax form 1040x Line 2. Amended tax form 1040x   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. Amended tax form 1040x Add it to your negative taxable income (figured without the NOL deduction). Amended tax form 1040x Enter the result on line 2. Amended tax form 1040x Line 6. Amended tax form 1040x   You must refigure the following income and deductions based on adjusted gross income. Amended tax form 1040x The special allowance for passive activity losses from rental real estate activities. Amended tax form 1040x Taxable social security and tier 1 railroad retirement benefits. Amended tax form 1040x IRA deductions. Amended tax form 1040x Excludable savings bond interest. Amended tax form 1040x Excludable employer-provided adoption benefits. Amended tax form 1040x The student loan interest deduction. Amended tax form 1040x The tuition and fees deduction. Amended tax form 1040x   If none of these items apply to you, enter zero on line 6. Amended tax form 1040x Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. Amended tax form 1040x Using this increased adjusted gross income, refigure the items that apply, in the order listed above. Amended tax form 1040x Your adjustment for each item is the difference between the refigured amount and the amount included on your return. Amended tax form 1040x Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. Amended tax form 1040x Keep a record of your computations. Amended tax form 1040x   Enter your total adjustments for the above items on line 6. Amended tax form 1040x Line 7. Amended tax form 1040x   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. Amended tax form 1040x Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. Amended tax form 1040x Complete only those sections that apply to you. Amended tax form 1040x Estates and trusts. Amended tax form 1040x   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. Amended tax form 1040x Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. Amended tax form 1040x Subtract the recomputed deductions from those claimed on the return. Amended tax form 1040x Enter the result on line 7. Amended tax form 1040x Modified adjusted gross income. Amended tax form 1040x   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. Amended tax form 1040x The adjusted gross income on the return. Amended tax form 1040x The amounts from lines 3 through 5 of the worksheet. Amended tax form 1040x The exemption amount from Form 1041, line 20. Amended tax form 1040x The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Amended tax form 1040x   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. Amended tax form 1040x The adjusted gross income amount you used to figure the deduction claimed on the return. Amended tax form 1040x The amounts from lines 3 through 5 of the worksheet. Amended tax form 1040x The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Amended tax form 1040x Line 11. Amended tax form 1040x   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. Amended tax form 1040x Add it to your adjusted gross income. Amended tax form 1040x Enter the result on line 11. Amended tax form 1040x Line 20. Amended tax form 1040x   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. Amended tax form 1040x Your deduction is limited. Amended tax form 1040x Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. Amended tax form 1040x On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. Amended tax form 1040x   □ No. Amended tax form 1040x Your deduction is not limited. Amended tax form 1040x Enter the amount from line 19 on line 20 and enter -0- on line 21. Amended tax form 1040x Line 23. Amended tax form 1040x   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. Amended tax form 1040x Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. Amended tax form 1040x Use the reduced contributions carryover to figure the amount to enter on line 23. Amended tax form 1040x Please click here for the text description of the image. Amended tax form 1040x Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) 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. Amended tax form 1040x Free help with your tax return. Amended tax form 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. Amended tax form 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amended tax form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amended tax form 1040x 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. Amended tax form 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amended tax form 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amended tax form 1040x gov, download the IRS2Go app, or call 1-800-906-9887. Amended tax form 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amended tax form 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amended tax form 1040x aarp. Amended tax form 1040x org/money/taxaide or call 1-888-227-7669. Amended tax form 1040x For more information on these programs, go to IRS. Amended tax form 1040x gov and enter “VITA” in the search box. Amended tax form 1040x Internet. Amended tax form 1040x    IRS. Amended tax form 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amended tax form 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Amended tax form 1040x 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. Amended tax form 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amended tax form 1040x gov or download the IRS2Go app and select the Refund Status option. Amended tax form 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Amended tax form 1040x 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. Amended tax form 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax form 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amended tax form 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. Amended tax form 1040x No need to wait on the phone or stand in line. Amended tax form 1040x 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. Amended tax form 1040x When you reach the response screen, you can print the entire interview and the final response for your records. Amended tax form 1040x New subject areas are added on a regular basis. Amended tax form 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amended tax form 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amended tax form 1040x You can use the IRS Tax Map to search publications and instructions by topic or keyword. Amended tax form 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amended tax form 1040x 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. Amended tax form 1040x 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. Amended tax form 1040x You can also ask the IRS to mail a return or an account transcript to you. Amended tax form 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amended tax form 1040x gov or by calling 1-800-908-9946. Amended tax form 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. Amended tax form 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amended tax form 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amended tax form 1040x 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. Amended tax form 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. Amended tax form 1040x gov and enter Where's My Amended Return? in the search box. Amended tax form 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amended tax form 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Amended tax form 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. Amended tax form 1040x gov. Amended tax form 1040x Select the Payment tab on the front page of IRS. Amended tax form 1040x gov for more information. Amended tax form 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amended tax form 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amended tax form 1040x gov. Amended tax form 1040x 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. Amended tax form 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amended tax form 1040x gov. Amended tax form 1040x Request an Electronic Filing PIN by going to IRS. Amended tax form 1040x gov and entering Electronic Filing PIN in the search box. Amended tax form 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. Amended tax form 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amended tax form 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amended tax form 1040x An employee can answer questions about your tax account or help you set up a payment plan. Amended tax form 1040x Before you visit, check the Office Locator on IRS. Amended tax form 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amended tax form 1040x If you have a special need, such as a disability, you can request an appointment. Amended tax form 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amended tax form 1040x Apply for an Employer Identification Number (EIN). Amended tax form 1040x Go to IRS. Amended tax form 1040x gov and enter Apply for an EIN in the search box. Amended tax form 1040x Read the Internal Revenue Code, regulations, or other official guidance. Amended tax form 1040x Read Internal Revenue Bulletins. Amended tax form 1040x Sign up to receive local and national tax news and more by email. Amended tax form 1040x Just click on “subscriptions” above the search box on IRS. Amended tax form 1040x gov and choose from a variety of options. Amended tax form 1040x Phone. Amended tax form 1040x    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amended tax form 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Amended tax form 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amended tax form 1040x gov, or download the IRS2Go app. Amended tax form 1040x 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. Amended tax form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amended tax form 1040x Most VITA and TCE sites offer free electronic filing. Amended tax form 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amended tax form 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amended tax form 1040x 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. Amended tax form 1040x 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. Amended tax form 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Amended tax form 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax form 1040x 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. Amended tax form 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amended tax form 1040x Note, the above information is for our automated hotline. Amended tax form 1040x 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. Amended tax form 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amended tax form 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amended tax form 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Amended tax form 1040x 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). Amended tax form 1040x You should receive your order within 10 business days. Amended tax form 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amended tax form 1040x 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. Amended tax form 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amended tax form 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amended tax form 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amended tax form 1040x Walk-in. Amended tax form 1040x   You can find a selection of forms, publications and services — in person. Amended tax form 1040x Products. Amended tax form 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amended tax form 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amended tax form 1040x Services. Amended tax form 1040x You can walk in to your local TAC for face-to-face tax help. Amended tax form 1040x An employee can answer questions about your tax account or help you set up a payment plan. Amended tax form 1040x Before visiting, use the Office Locator tool on IRS. Amended tax form 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Amended tax form 1040x Mail. Amended tax form 1040x   You can send your order for forms, instructions, and publications to the address below. Amended tax form 1040x You should receive a response within 10 business days after your request is received. Amended tax form 1040x Internal Revenue Service 1201 N. Amended tax form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Amended tax form 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amended tax form 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amended tax form 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amended tax form 1040x 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. Amended tax form 1040x You face (or your business is facing) an immediate threat of adverse action. Amended tax form 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amended tax form 1040x   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. Amended tax form 1040x Here's why we can help: TAS is an independent organization within the IRS. Amended tax form 1040x Our advocates know how to work with the IRS. Amended tax form 1040x Our services are free and tailored to meet your needs. Amended tax form 1040x We have offices in every state, the District of Columbia, and Puerto Rico. Amended tax form 1040x   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. Amended tax form 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amended tax form 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amended tax form 1040x Low Income Taxpayer Clinics Low Income