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Amending 2009 Tax Return

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Amending 2009 Tax Return

Amending 2009 tax return Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Amending 2009 tax return Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Amending 2009 tax return Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Amending 2009 tax return Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Amending 2009 tax return It is intended only as a guide. Amending 2009 tax return Look in this publication for more complete information. Amending 2009 tax return   Appendix A. Amending 2009 tax return Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Amending 2009 tax return Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Amending 2009 tax return Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Amending 2009 tax return Sean enrolled as a full-time graduate student in August 2013 at California State College. Amending 2009 tax return He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Amending 2009 tax return His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Amending 2009 tax return Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Amending 2009 tax return In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Amending 2009 tax return California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Amending 2009 tax return California State College reports amounts billed in 2013 instead of amounts paid during 2013. Amending 2009 tax return In completing Form 8863, the Joneses use the amounts they paid. Amending 2009 tax return Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Amending 2009 tax return Dave and Valerie figure their education credits by completing Form 8863. Amending 2009 tax return They begin Form 8863 on page 2 before completing Part I on page 1. Amending 2009 tax return Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Amending 2009 tax return The Joneses decide to complete Part III for Carey first, as shown later. Amending 2009 tax return They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Amending 2009 tax return The Joneses complete a separate Part III for their son Sean. Amending 2009 tax return They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Amending 2009 tax return They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Amending 2009 tax return Once they have completed Part III for each student, they figure their credits. Amending 2009 tax return The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Amending 2009 tax return They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Amending 2009 tax return The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Amending 2009 tax return They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Amending 2009 tax return They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Amending 2009 tax return The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Amending 2009 tax return The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Amending 2009 tax return They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Amending 2009 tax return This image is too large to be displayed in the current screen. Amending 2009 tax return Please click the link to view the image. Amending 2009 tax return Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Amending 2009 tax return Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Amending 2009 tax return Less adjustments:     a. Amending 2009 tax return Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Amending 2009 tax return Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Amending 2009 tax return Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Amending 2009 tax return Total adjustments (add lines 2a, 2b, and 2c) 0 4. Amending 2009 tax return Adjusted qualified education expenses. Amending 2009 tax return Subtract line 3 from line 1. Amending 2009 tax return If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Amending 2009 tax return Please click the link to view the image. Amending 2009 tax return Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Amending 2009 tax return Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Amending 2009 tax return Less adjustments:     a. Amending 2009 tax return Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Amending 2009 tax return Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Amending 2009 tax return Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Amending 2009 tax return Total adjustments (add lines 2a, 2b, and 2c) 0 4. Amending 2009 tax return Adjusted qualified education expenses. Amending 2009 tax return Subtract line 3 from line 1. Amending 2009 tax return If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Amending 2009 tax return Enter the amount from Form 8863, line 18 1. Amending 2009 tax return 1,190 2. Amending 2009 tax return Enter the amount from Form 8863, line 9 2. Amending 2009 tax return 1,500 3. Amending 2009 tax return Add lines 1 and 2 3. Amending 2009 tax return 2,690 4. Amending 2009 tax return Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Amending 2009 tax return 1,000 5. Amending 2009 tax return Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Amending 2009 tax return 0 6. Amending 2009 tax return Subtract line 5 from line 4 6. Amending 2009 tax return 1,000 7. Amending 2009 tax return   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Amending 2009 tax return 1,000 This image is too large to be displayed in the current screen. Amending 2009 tax return Please click the link to view the image. Amending 2009 tax return Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Amending 2009 tax return Please click the link to view the image. Amending 2009 tax return Carey Jones page 2 This image is too large to be displayed in the current screen. Amending 2009 tax return Please click the link to view the image. Amending 2009 tax return Filled-in Form 8863 Jones page 2 Appendix B. Amending 2009 tax return Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Amending 2009 tax return See the text for definitions and details. Amending 2009 tax return Do not rely on this chart alone. Amending 2009 tax return    Caution:You generally cannot claim more than one benefit for the same education expense. Amending 2009 tax return   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Amending 2009 tax return    40% of the credit may be refundable (limited to $1,000 per student). Amending 2009 tax return Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Amending 2009 tax return , that must be paid to the educational institution, etc. Amending 2009 tax return , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Amending 2009 tax return   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Amending 2009 tax return Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Amending 2009 tax return For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Amending 2009 tax return For each term listed below that has more than one definition, the definition for each education benefit is listed. Amending 2009 tax return Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Amending 2009 tax return If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Amending 2009 tax return Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Amending 2009 tax return They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Amending 2009 tax return For information on a specific benefit, see the appropriate chapter in this publication. Amending 2009 tax return Candidate for a degree:   A student who meets either of the following requirements. Amending 2009 tax return Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Amending 2009 tax return Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Amending 2009 tax return Eligible educational institution:    American opportunity credit. Amending 2009 tax return Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Amending 2009 tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Amending 2009 tax return Coverdell education savings account (ESA). Amending 2009 tax return Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Amending 2009 tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Amending 2009 tax return Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Amending 2009 tax return Education savings bond program. Amending 2009 tax return Same as American opportunity credit in this category. Amending 2009 tax return IRA, early distributions from. Amending 2009 tax return Same as American opportunity credit in this category. Amending 2009 tax return Lifetime learning credit. Amending 2009 tax return Same as American opportunity credit in this category. Amending 2009 tax return Qualified tuition program (QTP). Amending 2009 tax return Same as American opportunity credit in this category. Amending 2009 tax return Scholarships and fellowships. Amending 2009 tax return An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amending 2009 tax return Student loan, cancellation of. Amending 2009 tax return Same as Scholarships and fellowships in this category. Amending 2009 tax return Student loan interest deduction. Amending 2009 tax return Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Amending 2009 tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Amending 2009 tax return Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Amending 2009 tax return Tuition and fees deduction. Amending 2009 tax return Same as American opportunity credit in this category. Amending 2009 tax return Eligible student:    American opportunity credit. Amending 2009 tax return A student who meets all of the following requirements for the tax year for which the credit is being determined. Amending 2009 tax return Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Amending 2009 tax return Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Amending 2009 tax return For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Amending 2009 tax return Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Amending 2009 tax return Lifetime learning credit. Amending 2009 tax return A student who is enrolled in one or more courses at an eligible educational institution. Amending 2009 tax return Student loan interest deduction. Amending 2009 tax return A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Amending 2009 tax return Tuition and fees deduction. Amending 2009 tax return A student who is enrolled in one or more courses at an eligible educational institution. Amending 2009 tax return Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Amending 2009 tax return Modified adjusted gross income (MAGI):    American opportunity credit. Amending 2009 tax return Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Amending 2009 tax return Coverdell education savings account (ESA). Amending 2009 tax return Same as American opportunity credit in this category. Amending 2009 tax return Education savings bond program. Amending 2009 tax return Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Amending 2009 tax return Lifetime learning credit. Amending 2009 tax return Same as American opportunity credit in this category. Amending 2009 tax return Student loan interest deduction. Amending 2009 tax return Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Amending 2009 tax return Tuition and fees deduction. Amending 2009 tax return Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Amending 2009 tax return Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Amending 2009 tax return Qualified education expenses:   See pertinent chapter for specific items. Amending 2009 tax return    American opportunity credit. Amending 2009 tax return Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Amending 2009 tax return Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Amending 2009 tax return Does not include expenses for room and board. Amending 2009 tax return Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Amending 2009 tax return Coverdell education savings account (ESA). Amending 2009 tax return Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Amending 2009 tax return Many specialized expenses included for K–12. Amending 2009 tax return Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Amending 2009 tax return Education savings bond program. Amending 2009 tax return Tuition and fees required to enroll at or attend an eligible educational institution. Amending 2009 tax return Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Amending 2009 tax return Does not include expenses for room and board. Amending 2009 tax return Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Amending 2009 tax return IRA, early distributions from. Amending 2009 tax return Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Amending 2009 tax return Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Amending 2009 tax return Lifetime learning credit. Amending 2009 tax return Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Amending 2009 tax return Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Amending 2009 tax return Does not include expenses for room and board. Amending 2009 tax return Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Amending 2009 tax return Qualified tuition program (QTP). Amending 2009 tax return Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Amending 2009 tax return Includes expenses for special needs services and computer access. Amending 2009 tax return Scholarships and fellowships. Amending 2009 tax return Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Amending 2009 tax return Course-related items must be required of all students in the course of instruction. Amending 2009 tax return Student loan interest deduction. Amending 2009 tax return Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Amending 2009 tax return Tuition and fees deduction. Amending 2009 tax return Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Amending 2009 tax return Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Amending 2009 tax return Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Amending 2009 tax return To include as tax on your current year's return an amount allowed as a credit in a prior year. Amending 2009 tax return Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Amending 2009 tax return Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Amending 2009 tax return Prev  Up  Next   Home   More Online Publications
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The Amending 2009 Tax Return

Amending 2009 tax return Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. Amending 2009 tax return Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . Amending 2009 tax return Fiscal-year taxpayers. Amending 2009 tax return   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. Amending 2009 tax return These changes are described under Fiscal-Year Taxpayers at the end of this calendar. Amending 2009 tax return First Quarter The first quarter of a calendar year is made up of January, February, and March. Amending 2009 tax return Second Quarter The second quarter of a calendar year is made up of April, May, and June. Amending 2009 tax return Third Quarter The third quarter of a calendar year is made up of July, August, and September. Amending 2009 tax return Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Amending 2009 tax return Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Amending 2009 tax return Use the following general guidelines to make these changes. Amending 2009 tax return The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Amending 2009 tax return Also see Saturday, Sunday, or legal holiday, earlier. Amending 2009 tax return Individuals Form 1040. Amending 2009 tax return    This form is due on the 15th day of the 4th month after the end of your tax year. Amending 2009 tax return Form 4868 is used to request an extension of time to file Form 1040. Amending 2009 tax return Estimated tax payments (Form 1040-ES). Amending 2009 tax return   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Amending 2009 tax return Partnerships Form 1065. Amending 2009 tax return   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Amending 2009 tax return Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Amending 2009 tax return Form 1065-B (electing large partnerships). Amending 2009 tax return   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Amending 2009 tax return Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. Amending 2009 tax return Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). Amending 2009 tax return   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. Amending 2009 tax return S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Amending 2009 tax return Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. Amending 2009 tax return Estimated tax payments. Amending 2009 tax return   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. Amending 2009 tax return Form 2553. Amending 2009 tax return   This form is used to choose S corporation treatment. Amending 2009 tax return It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. Amending 2009 tax return Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. Amending 2009 tax return Principally, it covers the following federal taxes. Amending 2009 tax return Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Amending 2009 tax return Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Amending 2009 tax return Federal unemployment (FUTA) tax you must pay as an employer. Amending 2009 tax return The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Amending 2009 tax return Use this calendar with Publication 15 (Circular E), which gives the deposit rules. Amending 2009 tax return Forms you may need. Amending 2009 tax return   The following is a list and description of the primary employment tax forms you may need. Amending 2009 tax return Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Amending 2009 tax return This form is due the last day of the first calendar month after the calendar year ends. Amending 2009 tax return Use it to report the FUTA tax on wages you paid. Amending 2009 tax return Form 941, Employer's QUARTERLY Federal Tax Return. Amending 2009 tax return This form is due the last day of the first calendar month after the calendar quarter ends. Amending 2009 tax return Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. Amending 2009 tax return Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Amending 2009 tax return This form is due the last day of the first calendar month after the calendar year ends. Amending 2009 tax return Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Amending 2009 tax return Form 944, Employer's ANNUAL Federal Tax Return. Amending 2009 tax return This form is due the last day of the first calendar month after the calendar year ends. Amending 2009 tax return Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Amending 2009 tax return Form 945, Annual Return of Withheld Federal Income Tax. Amending 2009 tax return This form is due the last day of the first calendar month after the calendar year ends. Amending 2009 tax return Use it to report income tax withheld on all nonpayroll items. Amending 2009 tax return Nonpayroll items include the following. Amending 2009 tax return Backup withholding. Amending 2009 tax return Withholding on pensions, annuities, IRAs, and gambling winnings. Amending 2009 tax return Payments of Indian gaming profits to tribal members. Amending 2009 tax return Fiscal-year taxpayers. Amending 2009 tax return   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Amending 2009 tax return The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Amending 2009 tax return These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. Amending 2009 tax return See July 31 , later. Amending 2009 tax return Extended due dates. Amending 2009 tax return   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. Amending 2009 tax return If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. Amending 2009 tax return However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. Amending 2009 tax return First Quarter The first quarter of a calendar year is made up of January, February, and March. Amending 2009 tax return Second Quarter The second quarter of a calendar year is made up of April, May, and June. Amending 2009 tax return Third Quarter The third quarter of a calendar year is made up of July, August, and September. Amending 2009 tax return Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Amending 2009 tax return Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Amending 2009 tax return Use this calendar with Publication 510. Amending 2009 tax return Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. Amending 2009 tax return References to Form 2290 also apply to Form 2290(SP). Amending 2009 tax return Forms you may need. Amending 2009 tax return   The following is a list and description of the excise tax forms you may need. Amending 2009 tax return Form 11-C, Occupational Tax and Registration Return for Wagering. Amending 2009 tax return Use this form to register any wagering activity and to pay an occupational tax on wagering. Amending 2009 tax return File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. Amending 2009 tax return You must file the form before you begin accepting wagers. Amending 2009 tax return After that, file the form by July 1 of each year. Amending 2009 tax return Also, see Form 730, later. Amending 2009 tax return Form 720, Quarterly Federal Excise Tax Return. Amending 2009 tax return File this form by the last day of the month following the calendar quarter. Amending 2009 tax return Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Amending 2009 tax return Form 730, Monthly Tax Return for Wagers. Amending 2009 tax return Use this form to pay an excise tax on wagers you accept. Amending 2009 tax return File this form for each month by the last day of the following month. Amending 2009 tax return Also, see Form 11-C, earlier. Amending 2009 tax return Form 2290, Heavy Highway Vehicle Use Tax Return. Amending 2009 tax return Use this form to pay the federal use tax on heavy highway vehicles registered in your name. Amending 2009 tax return File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. Amending 2009 tax return The tax period begins on July 1 and ends the following June 30. Amending 2009 tax return You must pay the full year's tax on all vehicles you have in use during the month of July. Amending 2009 tax return You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. Amending 2009 tax return For more information, see the Instructions for Form 2290. Amending 2009 tax return Fiscal-year taxpayers. Amending 2009 tax return   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Amending 2009 tax return Adjustments for Saturday, Sunday, or legal holidays. Amending 2009 tax return   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Amending 2009 tax return For excise taxes, there are two exceptions to this rule. Amending 2009 tax return For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Amending 2009 tax return Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. Amending 2009 tax return If the due date falls on a Sunday, the deposit is due on the following Monday. Amending 2009 tax return For more information, see the Instructions for Form 720. Amending 2009 tax return The Excise Tax Calendar has been adjusted for all of these provisions. Amending 2009 tax return Regular method taxes. Amending 2009 tax return   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. Amending 2009 tax return First Quarter The first quarter of a calendar year is made up of January, February, and March. Amending 2009 tax return Second Quarter The second quarter of a calendar year is made up of April, May, and June. Amending 2009 tax return Third Quarter The third quarter of a calendar year is made up of July, August, and September. Amending 2009 tax return Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Amending 2009 tax return How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Amending 2009 tax return 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. Amending 2009 tax return Free help with your tax return. Amending 2009 tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Amending 2009 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Amending 2009 tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Amending 2009 tax return 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. Amending 2009 tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Amending 2009 tax return To find the nearest VITA or TCE site, visit IRS. Amending 2009 tax return gov or call 1-800-906-9887. Amending 2009 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amending 2009 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amending 2009 tax return aarp. Amending 2009 tax return org/money/taxaide or call 1-888-227-7669. Amending 2009 tax return   For more information on these programs, go to IRS. Amending 2009 tax return gov and enter “VITA” in the search box. Amending 2009 tax return Internet. Amending 2009 tax return IRS. Amending 2009 tax return gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Amending 2009 tax return Apply for an Employer Identification Number (EIN). Amending 2009 tax return Go to IRS. Amending 2009 tax return gov and enter Apply for an EIN in the search box. Amending 2009 tax return Request an Electronic Filing PIN by going to IRS. Amending 2009 tax return gov and entering Electronic Filing PIN in the search box. Amending 2009 tax return Check the status of your 2013 refund with Where's My Refund? Go to IRS. Amending 2009 tax return 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. Amending 2009 tax return 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. Amending 2009 tax return Checking the status of your amended return. Amending 2009 tax return Go to IRS. Amending 2009 tax return gov and enter Where's My Amended Return in the search box. Amending 2009 tax return Download forms, instructions, and publications, including some accessible versions. Amending 2009 tax return Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Amending 2009 tax return gov or IRS2Go. Amending 2009 tax return Tax return and tax account transcripts are generally available for the current year and past three years. Amending 2009 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amending 2009 tax return gov. Amending 2009 tax return 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. Amending 2009 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amending 2009 tax return gov. Amending 2009 tax return Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Amending 2009 tax return gov or IRS2Go. Amending 2009 tax return Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Amending 2009 tax return An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Amending 2009 tax return Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Amending 2009 tax return If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Amending 2009 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amending 2009 tax return Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Amending 2009 tax return gov. Amending 2009 tax return 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. Amending 2009 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amending 2009 tax return Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Amending 2009 tax return AARP offers the Tax-Aide counseling program as part of the TCE program. Amending 2009 tax return Visit AARP's website to find the nearest Tax-Aide location. Amending 2009 tax return Research your tax questions. Amending 2009 tax return Search publications and instructions by topic or keyword. Amending 2009 tax return Read the Internal Revenue Code, regulations, or other official guidance. Amending 2009 tax return Read Internal Revenue Bulletins. Amending 2009 tax return Sign up to receive local and national tax news by email. Amending 2009 tax return Phone. Amending 2009 tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amending 2009 tax return Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Amending 2009 tax return 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. Amending 2009 tax return Call to locate the nearest volunteer help site, 1-800-906-9887. Amending 2009 tax return 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. Amending 2009 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Amending 2009 tax return Most VITA and TCE sites offer free electronic filing. Amending 2009 tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amending 2009 tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amending 2009 tax return Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Amending 2009 tax return The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Amending 2009 tax return 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. Amending 2009 tax return 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. Amending 2009 tax return Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amending 2009 tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Amending 2009 tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amending 2009 tax return 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). Amending 2009 tax return You should receive your order within 10 business days. Amending 2009 tax return Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Amending 2009 tax return Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Amending 2009 tax return Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Amending 2009 tax return Call to ask tax questions, 1-800-829-1040. Amending 2009 tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amending 2009 tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amending 2009 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Amending 2009 tax return gsa. Amending 2009 tax return gov/fedrelay. Amending 2009 tax return Walk-in. Amending 2009 tax return You can find a selection of forms, publications and services — in-person, face-to-face. Amending 2009 tax return Products. Amending 2009 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amending 2009 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amending 2009 tax return Services. Amending 2009 tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. Amending 2009 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amending 2009 tax return 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. Amending 2009 tax return No appointment is necessary—just walk in. Amending 2009 tax return Before visiting, check www. Amending 2009 tax return irs. Amending 2009 tax return gov/localcontacts for hours of operation and services provided. Amending 2009 tax return Mail. Amending 2009 tax return You can send your order for forms, instructions, and publications to the address below. Amending 2009 tax return You should receive a response within 10 business days after your request is received. Amending 2009 tax return  Internal Revenue Service 1201 N. Amending 2009 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Amending 2009 tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amending 2009 tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amending 2009 tax return What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Amending 2009 tax return 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. Amending 2009 tax return You face (or your business is facing) an immediate threat of adverse action. Amending 2009 tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amending 2009 tax return   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. Amending 2009 tax return Here's why we can help: TAS is an independent organization within the IRS. Amending 2009 tax return Our advocates know how to work with the IRS. Amending 2009 tax return Our services are free and tailored to meet your needs. Amending 2009 tax return We have offices in every state, the District of Columbia, and Puerto Rico. Amending 2009 tax return 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. Amending 2009 tax return irs. Amending 2009 tax return gov/advocate, or call us toll-free at 1-877-777-4778. Amending 2009 tax return How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amending 2009 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Amending 2009 tax return irs. Amending 2009 tax return gov/sams. Amending 2009 tax return Low Income Taxpayer Clinics. Amending 2009 tax return   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. Amending 2009 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amending 2009 tax return Visit www. Amending 2009 tax return TaxpayerAdvocate. Amending 2009 tax return irs. Amending 2009 tax return gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amending 2009 tax return gnewbus01 Prev  Up  Next   Home   More Online Publications