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Amended Tax Forms

Amending A Tax ReturnFederal Ez Tax FormIrs 1040ez 20111040x FormsFree File AllianceTax Amendment Form 1040xRefile 2012 Taxes1040ez InstructionsHrblocktaxes1040ez Tax Form And BookletState Tax Booklet2012 Federal Tax Form 1040How To Fill Out A 1040x Step By StepState Tax Forms FreeTax 1040ezAmended Tax Returns More:label_amended_20tax_20returns More:taxes1040ez Tax Form2012 Income Tax Software1040 Ez InstructionsComplete 1040x OnlineWhere Can I File My State And Federal Taxes Online For FreeFederal 1040x InstructionsFile State Income TaxE File Extension1040 Ez FilingBlank Printable 1040ez FormFile An Amended Tax Return For 2010Amending Tax Returns Online1040ez Printable Tax FormsFiling Late ReturnsHow To File An Amended Tax Return OnlineCan I Amend My 2009 Tax ReturnE FileI Need To File My State Taxes Only2012 Federal Income Tax FormsFile 1040ez By Phone1040nr FreeFree Amended Tax Return OnlineCan You File 2012 And 2013 Taxes TogetherFile 1040x Online

Amended Tax Forms

Amended tax forms Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. Amended tax forms Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. Amended tax forms Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. Amended tax forms , Adjustment of partner's basis in partnership. Amended tax forms , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Amended tax forms , Basis adjustment due to casualty loss. Amended tax forms Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. Amended tax forms Change in use, Property changed from personal use. Amended tax forms Cost, Cost as Basis Depreciable basis, Depreciable basis. Amended tax forms Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Amended tax forms Term interest, Basis adjustments. Amended tax forms Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. Amended tax forms Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. Amended tax forms Casualty loss, effect of, Basis adjustment due to casualty loss. Amended tax forms Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. Amended tax forms Computer (see Listed property) Computer software, Computer software. Amended tax forms , Off-the-shelf computer software. Amended tax forms Containers, Containers. Amended tax forms Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. Amended tax forms Copyright, Patents and copyrights. Amended tax forms (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. Amended tax forms Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. Amended tax forms , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Amended tax forms Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Amended tax forms Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. Amended tax forms , Election of ADS. Amended tax forms Declining balance (150% DB) method, 150% election. Amended tax forms Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. Amended tax forms Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. Amended tax forms Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. Amended tax forms Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. Amended tax forms Free tax services, Free help with your tax return. Amended tax forms G General asset account Abusive transaction, Abusive transactions. Amended tax forms Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. Amended tax forms General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. Amended tax forms Qualified infrastructure property, Qualified infrastructure property. Amended tax forms Qualified property, Qualified property. Amended tax forms Recovery periods for qualified property, Indian Reservation Property Related person, Related person. Amended tax forms Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. Amended tax forms Investment use of property, partial, Partial business or investment use. Amended tax forms Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. Amended tax forms Leasehold improvement property, defined, Qualified leasehold improvement property. Amended tax forms , Qualified leasehold improvement property. Amended tax forms Life tenant, Life tenant. Amended tax forms (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. Amended tax forms Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. Amended tax forms Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. Amended tax forms Improvements to, Improvements to listed property. Amended tax forms Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. Amended tax forms Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. Amended tax forms M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. Amended tax forms , Office in the home. Amended tax forms Ownership, incidents of, Incidents of ownership. Amended tax forms P Partial business use, Partial business use. Amended tax forms Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. Amended tax forms (see also Section 197 intangibles) Personal property, Personal property. Amended tax forms Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. Amended tax forms , Leased property. Amended tax forms Listed, What Is Listed Property? Personal, Personal property. Amended tax forms Real, Real property. Amended tax forms Retired from service, Retired From Service Tangible personal, Tangible personal property. Amended tax forms Term interest, Certain term interests in property. Amended tax forms Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Amended tax forms , Qualified leasehold improvement property. Amended tax forms Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. Amended tax forms Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Amended tax forms General asset account, abusive transaction, Abusive transactions. Amended tax forms Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. Amended tax forms Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. Amended tax forms , Related persons. Amended tax forms , Related persons. Amended tax forms , Related persons. Amended tax forms , Related person. Amended tax forms , Related persons. Amended tax forms Rent-to-own property, defined, Qualified rent-to-own property. Amended tax forms Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. Amended tax forms Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. Amended tax forms Revoking ADS election, Electing ADS. Amended tax forms General asset account election, Revoking an election. Amended tax forms Section 179 election, Revoking an election. Amended tax forms S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. Amended tax forms Carryover, Carryover of disallowed deduction. Amended tax forms Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. Amended tax forms Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. Amended tax forms Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. Amended tax forms , Off-the-shelf computer software. Amended tax forms Sound recording, Films, video tapes, and recordings. Amended tax forms Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. Amended tax forms Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. Amended tax forms T Tangible personal property, Tangible personal property. Amended tax forms Term interest, Certain term interests in property. Amended tax forms Trade-in of property, Trade-in of other property. Amended tax forms Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. Amended tax forms Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. Amended tax forms MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications
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IRS Gives Tax Relief To Oklahoma Tornado Victims; Return Filing and Tax Payment Deadlines Extended to Sept. 30

Updated 7/02/2013 to include LeFlore, Okfuskee and Okmulgee counties.
Updated 6/13/2013 to include Canadian County.

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IR-2013-53, May 21, 2013

WASHINGTON –– After Monday’s devastating tornado in Moore and Oklahoma City,   the Internal Revenue Service today provided tax relief to individuals and businesses affected by this and other severe storms occurring in parts of Oklahoma.

Following Monday’s disaster declaration for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Canadian, Cleveland, LeFlore, Lincoln, McClain, Okfuskee, Oklahoma, Okmulgee and Pottawatomie counties will receive special tax relief. Other locations may be added in coming days based on additional damage assessments by FEMA.

The tax relief postpones various tax filing and payment deadlines that occurred starting on May 18, 2013. As a result, affected individuals and businesses will have until Sept. 30, 2013 to file these returns and pay any taxes due. This includes the June 17 and Sept. 16 deadlines for making estimated tax payments. A variety of business tax deadlines are also affected including the July 31 deadline for second quarter payroll and excise tax returns and the Sept. 3 deadline for truckers filing highway use tax returns.

The IRS will abate any interest, late-payment or late-filing penalty that would otherwise apply. The agency automatically provides this relief to any taxpayer located in the disaster area. Taxpayers need not contact the IRS to get this relief.

Beyond the relief provided to taxpayers in the FEMA-designated counties, the IRS will work with any taxpayer who lives outside the disaster area but whose books, records or tax professional are located in the areas affected by these storms. All workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization also qualify for relief. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 866-562-5227.

Individuals and businesses who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either last year’s or this year’s return. Claiming these casualty loss deductions on either an original or amended 2012 return will get the taxpayer an earlier refund but waiting to claim them on a 2013 return could result in greater tax savings depending upon other income factors.

In addition, the IRS is waiving failure-to-deposit penalties for federal payroll and excise tax deposits normally due on or after May 18 and before June 3 if the deposits are made by June 3, 2013. Details on available relief can be found on the disaster relief page on IRS.gov.

The tax relief is part of a coordinated federal response to the damage caused by these storms and is based on local damage assessments by FEMA. For information on disaster recovery, visit disasterassistance.gov.

The IRS is actively monitoring the situation and will provide additional relief if needed.

See also: 

Tax Relief for Victims of Severe Storms and Tornadoes in Oklahoma

Extra Time Granted for Tax-Exempt Bond Issuers Affected by Severe Storms and Tornados in Oklahoma

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Page Last Reviewed or Updated: 04-Sep-2013

The Amended Tax Forms

Amended tax forms Publication 526 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Amended tax forms Tax questions. Amended tax forms Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to www. Amended tax forms irs. Amended tax forms gov/pub526. Amended tax forms What's New Limit on itemized deductions. Amended tax forms  For 2013, you may have to reduce the total amount of certain itemized deductions, including charitable contributions, if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if married filing jointly or qualifying widow(er). Amended tax forms For more information and a worksheet, see the instructions for Schedule A (Form 1040). Amended tax forms Reminders Disaster relief. Amended tax forms  You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). Amended tax forms However, you cannot deduct contributions earmarked for relief of a particular individual or family. Amended tax forms Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. Amended tax forms You can also find more information on IRS. Amended tax forms gov. Amended tax forms Enter “disaster relief” in the search box. Amended tax forms Photographs of missing children. Amended tax forms  The IRS is a proud partner with the National Center for Missing and Exploited Children. Amended tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amended tax forms Introduction This publication explains how to claim a deduction for your charitable contributions. Amended tax forms It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. Amended tax forms It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions. Amended tax forms A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Amended tax forms It is voluntary and is made without getting, or expecting to get, anything of equal value. Amended tax forms Qualified organizations. Amended tax forms   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. Amended tax forms You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions . Amended tax forms Form 1040 required. Amended tax forms   To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A (Form 1040). Amended tax forms The amount of your deduction may be limited if certain rules and limits explained in this publication apply to you. Amended tax forms Comments and suggestions. Amended tax forms   We welcome your comments about this publication and your suggestions for future editions. Amended tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amended tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended tax forms   You can send your comments from www. Amended tax forms irs. Amended tax forms gov/formspubs/. Amended tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. Amended tax forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amended tax forms Ordering forms and publications. Amended tax forms   Visit www. Amended tax forms irs. Amended tax forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amended tax forms Internal Revenue Service 1201 N. Amended tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amended tax forms   If you have a tax question, check the information available on IRS. Amended tax forms gov or call 1-800-829-1040. Amended tax forms We cannot answer tax questions sent to either of the above addresses. Amended tax forms Useful Items - You may want to see: Publication 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Amended tax forms Table 1. Amended tax forms Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Amended tax forms See the rest of this publication for more information and additional rules and limits that may apply. Amended tax forms Deductible As Charitable Contributions Not Deductible As Charitable Contributions Money or property you give to: Money or property you give to: Churches, synagogues, temples, mosques, and other religious organizations  Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)  Nonprofit schools and hospitals  The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Amended tax forms   War veterans' groups    Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Civic leagues, social and sports clubs, labor unions, and chambers of commerce  Foreign organizations (except certain Canadian, Israeli, and Mexican charities)  Groups that are run for personal profit  Groups whose purpose is to lobby for law changes  Homeowners' associations  Individuals  Political groups or candidates for public office    Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank   Prev  Up  Next   Home   More Online Publications