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Amended Tax Return Form

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Amended Tax Return Form

Amended tax return form Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. Amended tax return form Determine Initial Amount Step 2. Amended tax return form Total Certain Nontaxable Pensions and Benefits Step 3. Amended tax return form Determine Excess Adjusted Gross Income Step 4. Amended tax return form Determine the Total of Steps 2 and 3 Step 5. Amended tax return form Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Amended tax return form You are a qualified individual. Amended tax return form Your income is not more than certain limits. Amended tax return form You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Amended tax return form Use Figure A first to see if you are a qualified individual. Amended tax return form If you are, go to Table 1 to make sure your income is not too high to take the credit. Amended tax return form You can take the credit only if you file Form 1040 or Form 1040A. Amended tax return form You cannot take the credit if you file Form 1040EZ or Form 1040NR. Amended tax return form Qualified Individual You are a qualified individual for this credit if you are a U. Amended tax return form S. Amended tax return form citizen or resident alien, and either of the following applies. Amended tax return form You were age 65 or older at the end of 2013. Amended tax return form You were under age 65 at the end of 2013 and all three of the following statements are true. Amended tax return form You retired on permanent and total disability (explained later). Amended tax return form You received taxable disability income for 2013. Amended tax return form On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Amended tax return form Age 65. Amended tax return form   You are considered to be age 65 on the day before your 65th birthday. Amended tax return form As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Amended tax return form U. Amended tax return form S. Amended tax return form Citizen or Resident Alien You must be a U. Amended tax return form S. Amended tax return form citizen or resident alien (or be treated as a resident alien) to take the credit. Amended tax return form Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Amended tax return form Exceptions. Amended tax return form   You may be able to take the credit if you are a nonresident alien who is married to a U. Amended tax return form S. Amended tax return form citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Amended tax return form S. Amended tax return form resident alien. Amended tax return form If you make that choice, both you and your spouse are taxed on your worldwide incomes. Amended tax return form   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Amended tax return form S. Amended tax return form citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Amended tax return form S. Amended tax return form resident alien for the entire year. Amended tax return form In that case, you may be allowed to take the credit. Amended tax return form   For information on these choices, see chapter 1 of Publication 519, U. Amended tax return form S. Amended tax return form Tax Guide for Aliens. Amended tax return form Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Amended tax return form However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Amended tax return form Head of household. Amended tax return form   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. Amended tax return form You file a separate return. Amended tax return form You paid more than half the cost of keeping up your home during the tax year. Amended tax return form Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. Amended tax return form (See Temporary absences under Head of Household in Publication 501. Amended tax return form ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Amended tax return form An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Amended tax return form You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. Amended tax return form For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Amended tax return form Figure A. Amended tax return form Are You a Qualified Individual? Please click here for the text description of the image. Amended tax return form figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Amended tax return form You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Amended tax return form Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Amended tax return form If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Amended tax return form You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Amended tax return form Permanent and total disability. Amended tax return form    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Amended tax return form A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Amended tax return form See Physician's statement , later. Amended tax return form Substantial gainful activity. Amended tax return form   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Amended tax return form Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Amended tax return form   Substantial gainful activity is not work you do to take care of yourself or your home. Amended tax return form It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Amended tax return form However, doing this kind of work may show that you are able to engage in substantial gainful activity. Amended tax return form    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Amended tax return form   The following examples illustrate the tests of substantial gainful activity. Amended tax return form Example 1. Amended tax return form Trisha, a sales clerk, retired on disability. Amended tax return form She is 53 years old and now works as a full-time babysitter for the minimum wage. Amended tax return form Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. Amended tax return form She cannot take the credit because she is able to engage in substantial gainful activity. Amended tax return form Example 2. Amended tax return form Tom, a bookkeeper, retired on disability. Amended tax return form He is 59 years old and now drives a truck for a charitable organization. Amended tax return form He sets his own hours and is not paid. Amended tax return form Duties of this nature generally are performed for pay or profit. Amended tax return form Some weeks he works 10 hours, and some weeks he works 40 hours. Amended tax return form Over the year he averages 20 hours a week. Amended tax return form The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Amended tax return form This is true even though Tom is not paid and he sets his own hours. Amended tax return form He cannot take the credit. Amended tax return form Example 3. Amended tax return form John, who retired on disability, took a job with a former employer on a trial basis. Amended tax return form The purpose of the job was to see if John could do the work. Amended tax return form The trial period lasted for 6 months during which John was paid the minimum wage. Amended tax return form Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Amended tax return form The activity was gainful because John was paid at least the minimum wage. Amended tax return form But the activity was not substantial because his duties were nonproductive. Amended tax return form These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Amended tax return form Example 4. Amended tax return form Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Amended tax return form Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Amended tax return form Joan can select the time of day when she feels most fit to work. Amended tax return form Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. Amended tax return form The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Amended tax return form Sheltered employment. Amended tax return form   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Amended tax return form These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Amended tax return form   Compared to commercial employment, pay is lower for sheltered employment. Amended tax return form Therefore, one usually does not look for sheltered employment if he or she can get other employment. Amended tax return form The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Amended tax return form Physician's statement. Amended tax return form   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Amended tax return form You can use the statement in the Instructions for Schedule R. Amended tax return form   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Amended tax return form Veterans. Amended tax return form    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Amended tax return form VA Form 21-0172 must be signed by a person authorized by the VA to do so. Amended tax return form You can get this form from your local VA regional office. Amended tax return form Physician's statement obtained in earlier year. Amended tax return form   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Amended tax return form For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Amended tax return form If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Amended tax return form   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Amended tax return form Disability income. Amended tax return form   If you are under age 65, you must also have taxable disability income to qualify for the credit. Amended tax return form Disability income must meet both of the following requirements. Amended tax return form It must be paid under your employer's accident or health plan or pension plan. Amended tax return form It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Amended tax return form Payments that are not disability income. Amended tax return form    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Amended tax return form Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Amended tax return form    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Amended tax return form Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Amended tax return form Income Limits To determine if you can claim the credit, you must consider two income limits. Amended tax return form The first limit is the amount of your adjusted gross income (AGI). Amended tax return form The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Amended tax return form The limits are shown in Table 1. Amended tax return form If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Amended tax return form See Figuring the Credit Yourself , later. Amended tax return form Table 1. Amended tax return form Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. Amended tax return form . Amended tax return form . Amended tax return form     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Amended tax return form . Amended tax return form . Amended tax return form   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Amended tax return form If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Amended tax return form Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Amended tax return form See Figuring the Credit Yourself , next. Amended tax return form If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Amended tax return form Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. Amended tax return form If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Amended tax return form If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Amended tax return form Attach Schedule R to your return. Amended tax return form Table 2. Amended tax return form Initial Amounts IF your filing status is. Amended tax return form . Amended tax return form . Amended tax return form   THEN enter on line 10 of Schedule R. Amended tax return form . Amended tax return form . Amended tax return form single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. Amended tax return form     2 Amount cannot be more than your combined taxable disability income. Amended tax return form     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Amended tax return form   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Amended tax return form Next, fill out Schedule R, Part III. Amended tax return form If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Amended tax return form If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. Amended tax return form There are five steps in Part III to determine the amount of your credit. Amended tax return form Determine your initial amount (lines 10–12). Amended tax return form Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Amended tax return form Determine your excess adjusted gross income (lines 14–17). Amended tax return form Determine the total of steps 2 and 3 (line 18). Amended tax return form Determine your credit (lines 19–22). Amended tax return form These steps are discussed in more detail next. Amended tax return form Step 1. Amended tax return form Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Amended tax return form See Table 2. Amended tax return form Your initial amount is on line 12. Amended tax return form Initial amounts for persons under age 65. Amended tax return form   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Amended tax return form Special rules for joint returns. Amended tax return form   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. Amended tax return form   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. Amended tax return form Step 2. Amended tax return form Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. Amended tax return form You must reduce your initial amount by these payments. Amended tax return form Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Amended tax return form If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Amended tax return form Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. Amended tax return form Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Amended tax return form Nontaxable social security payments. Amended tax return form This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. Amended tax return form (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. Amended tax return form ) Nontaxable railroad retirement pension payments treated as social security. Amended tax return form This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Amended tax return form Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Amended tax return form (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. Amended tax return form ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Amended tax return form (Do not include amounts that are a return of your cost of a pension or annuity. Amended tax return form These amounts do not reduce your initial amount. Amended tax return form ) You should be sure to take into account all of the nontaxable amounts you receive. Amended tax return form These amounts are verified by the IRS through information supplied by other government agencies. Amended tax return form Step 3. Amended tax return form Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Amended tax return form Figure your excess adjusted gross income on lines 14–17. Amended tax return form You figure your excess adjusted gross income as follows. Amended tax return form Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Amended tax return form $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. Amended tax return form Divide the result of (1) by 2. Amended tax return form Step 4. Amended tax return form Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). Amended tax return form Step 5. Amended tax return form Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. Amended tax return form 15). Amended tax return form In certain cases, the amount of your credit may be limited. Amended tax return form See Limit on credit , later. Amended tax return form Example. Amended tax return form You are 66 years old and your spouse is 64. Amended tax return form Your spouse is not disabled. Amended tax return form You file a joint return on Form 1040. Amended tax return form Your adjusted gross income is $14,630. Amended tax return form Together you received $3,200 from social security, which was nontaxable. Amended tax return form You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Amended tax return form Initial amount (line 12) $5,000 2. Amended tax return form Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Amended tax return form Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Amended tax return form Add (2) and (3) (line 18) 5,515 5. Amended tax return form Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. Amended tax return form Limit on credit. Amended tax return form   The amount of credit you can claim is generally limited to the amount of your tax. Amended tax return form Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Amended tax return form Examples The following examples illustrate the credit for the elderly or the disabled. Amended tax return form The initial amounts are taken from Table 2, earlier. Amended tax return form Example 1. Amended tax return form James Davis is 58 years old, single, and files Form 1040A. Amended tax return form In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Amended tax return form He got the required physician's statement in 2011 and kept it with his tax records. Amended tax return form His physician signed on line B of the statement. Amended tax return form This year James checks the box in Schedule R, Part II. Amended tax return form He does not need to get another statement for 2013. Amended tax return form He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). Amended tax return form He figures the credit on Schedule R as follows: 1. Amended tax return form Initial amount   $5,000 2. Amended tax return form Taxable disability pension   11,400 3. Amended tax return form Smaller of line 1 or line 2   5,000 4. Amended tax return form Nontaxable social security  benefits $1,500     5. Amended tax return form Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Amended tax return form Add lines 4 and 5   3,500 7. Amended tax return form Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Amended tax return form Multiply line 7 by 15% (. Amended tax return form 15)   225 9. Amended tax return form Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Amended tax return form Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Amended tax return form The Schedule R for James Davis is not shown. Amended tax return form Example 2. Amended tax return form William White is 53. Amended tax return form His wife Helen is 49. Amended tax return form William had a stroke 3 years ago and retired on permanent and total disability. Amended tax return form He is still permanently and totally disabled because of the stroke. Amended tax return form In November, Helen was injured in an accident at work and retired on permanent and total disability. Amended tax return form William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Amended tax return form Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Amended tax return form Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Amended tax return form They do not itemize deductions. Amended tax return form They do not have any amounts that would increase their standard deduction. Amended tax return form Helen's doctor completed the physician's statement in the Instructions for Schedule R. Amended tax return form Helen is not required to include the statement with their return, but she must keep it for her records. Amended tax return form William got a physician's statement for the year he had the stroke. Amended tax return form His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Amended tax return form William has kept the physician's statement with his records. Amended tax return form He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Amended tax return form William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Amended tax return form They attach Schedule R to their Form 1040 and enter $41 on line 53. Amended tax return form They check box c on line 53 and enter “Sch R” on the line next to that box. Amended tax return form See their filled-in Schedule R and Helen's filled-in physician's statement, later. Amended tax return form Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. Amended tax return form A person is permanently and totally disabled if both of the following apply:   1. Amended tax return form He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Amended tax return form   2. Amended tax return form A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. Amended tax return form Physician's Statement     I certify that Helen A. Amended tax return form White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. Amended tax return form If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Amended tax return form AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. Amended tax return form Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Amended tax return form Doctor 1900 Green St. Amended tax return form , Hometown, MD 20000         This image is too large to be displayed in the current screen. Amended tax return form Please click the link to view the image. Amended tax return form Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Amended tax return form Please click the link to view the image. Amended tax return form Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Amended tax return form Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Amended tax return form Free help with your tax return. Amended tax return form   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amended tax return form The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Amended tax return form The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amended tax return form 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 return form Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Amended tax return form To find the nearest VITA or TCE site, visit IRS. Amended tax return form gov or call 1-800-906-9887. Amended tax return form   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amended tax return form To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amended tax return form aarp. Amended tax return form org/money/taxaide or call 1-888-227-7669. Amended tax return form   For more information on these programs, go to IRS. Amended tax return form gov and enter “VITA” in the search box. Amended tax return form Internet. Amended tax return form IRS. Amended tax return form gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Amended tax return form Apply for an Employer Identification Number (EIN). Amended tax return form Go to IRS. Amended tax return form gov and enter Apply for an EIN in the search box. Amended tax return form Request an Electronic Filing PIN by going to IRS. Amended tax return form gov and entering Electronic Filing PIN in the search box. Amended tax return form Check the status of your 2013 refund with Where's My Refund? Go to IRS. Amended tax return form gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax return form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amended tax return form Check the status of your amended return. Amended tax return form Go to IRS. Amended tax return form gov and enter Where's My Amended Return in the search box. Amended tax return form Download forms, instructions, and publications, including some accessible versions. Amended tax return form Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Amended tax return form gov or IRS2Go. Amended tax return form Tax return and tax account transcripts are generally available for the current year and past three years. Amended tax return form Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amended tax return form gov. Amended tax return form 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 return form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amended tax return form gov. Amended tax return form Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Amended tax return form gov or IRS2Go. Amended tax return form Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Amended tax return form An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Amended tax return form Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Amended tax return form If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Amended tax return form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amended tax return form Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Amended tax return form gov. Amended tax return form Low-to-moderate income, elderly, persons 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 return form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amended tax return form Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Amended tax return form AARP offers the Tax-Aide counseling program as part of the TCE program. Amended tax return form Visit AARP's website to find the nearest Tax-Aide location. Amended tax return form Research your tax questions. Amended tax return form Search publications and instructions by topic or keyword. Amended tax return form Read the Internal Revenue Code, regulations, or other official guidance. Amended tax return form Read Internal Revenue Bulletins. Amended tax return form Sign up to receive local and national tax news by email. Amended tax return form Phone. Amended tax return form 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 return form Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Amended tax return form Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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 return form Call to locate the nearest volunteer help site, 1-800-906-9887. Amended tax return form Low-to-moderate income, elderly, persons 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 return form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amended tax return form Most VITA and TCE sites offer free electronic filing. Amended tax return form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amended tax return form 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 return form Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Amended tax return form The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Amended tax return form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amended tax return form Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Amended tax return form Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax return form Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Amended tax return form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amended tax return form Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Amended tax return form You should receive your order within 10 business days. Amended tax return form Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Amended tax return form Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Amended tax return form Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Amended tax return form Call to ask tax questions, 1-800-829-1040. Amended tax return form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amended tax return form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amended tax return form These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Amended tax return form gsa. Amended tax return form gov/fedrelay. Amended tax return form Walk-in. Amended tax return form You can find a selection of forms, publications and services — in-person, face-to-face. Amended tax return form Products. Amended tax return form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amended tax return form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amended tax return form Services. Amended tax return form You can walk in to your local TAC most business days for personal, face-to-face tax help. Amended tax return form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amended tax return form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Amended tax return form No appointment is necessary—just walk in. Amended tax return form Before visiting, check www. Amended tax return form irs. Amended tax return form gov/localcontacts for hours of operation and services provided. Amended tax return form Mail. Amended tax return form You can send your order for forms, instructions, and publications to the address below. Amended tax return form You should receive a response within 10 business days after your request is received. Amended tax return form  Internal Revenue Service 1201 N. Amended tax return form Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Amended tax return form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amended tax return form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amended tax return form 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 return form 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 return form You face (or your business is facing) an immediate threat of adverse action. Amended tax return form 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 return form   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 return form Here's why we can help: TAS is an independent organization within the IRS. Amended tax return form Our advocates know how to work with the IRS. Amended tax return form Our services are free and tailored to meet your needs. Amended tax return form We have offices in every state, the District of Columbia, and Puerto Rico. Amended tax return form 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 www. Amended tax return form irs. Amended tax return form gov/advocate, or call us toll-free at 1-877-777-4778. Amended tax return form How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amended tax return form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amended tax return form irs. Amended tax return form gov/sams. Amended tax return form Low Income Taxpayer Clinics. Amended tax return form   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Amended tax return form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amended tax return form Visit www. Amended tax return form TaxpayerAdvocate. Amended tax return form irs. Amended tax return form gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amended tax return form Prev  Up  Next   Home   More Online Publications
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Information for the Tax Exempt Bond Community

Update: Effect of Sequestration on Certain State & Local Government Filers of Form 8038-CP
Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, certain automatic reductions will take place as of October 1, 2013. These required reductions include a reduction to refundable credits under section 6431 of the Internal Revenue Code applicable to certain qualified bonds.

Published Volume Cap Limit for Tribal Economic Development Bonds
IRS announces the Published Volume Cap Limit for applications for allocations of national bond volume limitation authority to issuers of tribal economic development bonds for the period beginning February 1, 2014.

Extra Time Granted for Tax-Exempt Bond Issuers Affected by Severe Storms and Tornados in Oklahoma
Government entity issuers of tax-exempt bonds affected by the severe storms and tornados occurring in parts of Oklahoma may qualify for additional time to file certain returns related to tax-exempt bonds, qualified tax credit bonds, and specified tax credit bonds.

New Voluntary Closing Agreement Program Request Form
The Internal Revenue Service released the new Form 14429, Tax Exempt Bonds Voluntary Closing Agreement Program Request, which must be submitted with a Tax Exempt Bonds Voluntary Closing Agreement Program submission request.

IRS Report on Avoiding Troubled Tax-Advantaged Bonds
This report produced by the TEB Compliance Practice Research Team seeks to provide aid to issuers of tax-advantaged municipal bonds. It identifies some considerations for issuers of such bonds and is TEB’s initial step toward producing public resource products that assist issuers in avoiding troubled transactions.

Sale of Assets Financed with Tax-Exempt Bonds by State and Local Governments and 501(c)(3) Organizations
Often, in their need to raise funds, state and local governments and 501(c)(3) organizations may sell property financed with tax-exempt bonds. These sales could cause the bond issue to become taxable. This article provides basic information concerning remedial actions needed, if necessary, to preserve the tax-exempt status of the bond issue.

TEGE ACT 11th Report
The eleventh report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT).

ARRA and HIRE Act Bond Guidance
Guidance on bond provisions of the ARRA and HIRE Act.

TEB Post-Issuance Compliance
Provides basic post-issuance information for issuers of tax-advantaged bonds.

TEB Voluntary Compliance
Provides information about post-issuance and voluntary compliance.

TEB Financial Restructuring Compliance
Provides information for issuers or conduit borrowers with defaulted or distressed obligations.

TEB Archives
Past articles and information on Tax Exempt Bonds topics.

Contact TEB
If you need to contact Tax Exempt Bonds this page will provide you with contact information.

TEB Published Guidance
Information and guidance for the Tax Exempt Bond Community.

TEB FAQs
Frequently Asked Questions about Tax Exempt Bond topics.

Page Last Reviewed or Updated: 26-Mar-2014

The Amended Tax Return Form

Amended tax return form Publication 15-T - Additional Material Table of Contents This image is too large to be displayed in the current screen. Amended tax return form Please click the link to view the image. Amended tax return form Form W-4 (2009) This image is too large to be displayed in the current screen. Amended tax return form Please click the link to view the image. Amended tax return form Deductions and Adjustments Worksheet Notice to Employees Please click here for the text description of the image. Amended tax return form Multi-Media/Back Page Prev  Up  Next   Home   More Online Publications