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Amending 2012 Federal Tax Return

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Amending 2012 Federal Tax Return

Amending 2012 federal tax return 5. Amending 2012 federal tax return   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Amending 2012 federal tax return Free help with your tax return. Amending 2012 federal tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. Amending 2012 federal tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amending 2012 federal tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amending 2012 federal 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 2012 federal tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amending 2012 federal tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amending 2012 federal tax return gov, download the IRS2Go app, or call 1-800-906-9887. Amending 2012 federal tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amending 2012 federal tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amending 2012 federal tax return aarp. Amending 2012 federal tax return org/money/taxaide or call 1-888-227-7669. Amending 2012 federal tax return For more information on these programs, go to IRS. Amending 2012 federal tax return gov and enter “VITA” in the search box. Amending 2012 federal tax return Internet. Amending 2012 federal tax return    IRS. Amending 2012 federal tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amending 2012 federal tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Amending 2012 federal tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amending 2012 federal tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amending 2012 federal tax return gov or download the IRS2Go app and select the Refund Status option. Amending 2012 federal tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Amending 2012 federal tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Amending 2012 federal tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amending 2012 federal tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amending 2012 federal tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. Amending 2012 federal tax return No need to wait on the phone or stand in line. Amending 2012 federal tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Amending 2012 federal tax return When you reach the response screen, you can print the entire interview and the final response for your records. Amending 2012 federal tax return New subject areas are added on a regular basis. Amending 2012 federal tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amending 2012 federal tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amending 2012 federal tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amending 2012 federal tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amending 2012 federal tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Amending 2012 federal tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Amending 2012 federal tax return You can also ask the IRS to mail a return or an account transcript to you. Amending 2012 federal tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amending 2012 federal tax return gov or by calling 1-800-908-9946. Amending 2012 federal tax return Tax return and tax account transcripts are generally available for the current year and the past three years. Amending 2012 federal tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amending 2012 federal tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amending 2012 federal tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Amending 2012 federal tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. Amending 2012 federal tax return gov and enter Where's My Amended Return? in the search box. Amending 2012 federal tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amending 2012 federal tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Amending 2012 federal tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. Amending 2012 federal tax return gov. Amending 2012 federal tax return Select the Payment tab on the front page of IRS. Amending 2012 federal tax return gov for more information. Amending 2012 federal tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amending 2012 federal tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amending 2012 federal tax return gov. Amending 2012 federal 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 2012 federal tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amending 2012 federal tax return gov. Amending 2012 federal tax return Request an Electronic Filing PIN by going to IRS. Amending 2012 federal tax return gov and entering Electronic Filing PIN in the search box. Amending 2012 federal tax return Download forms, instructions and publications, including accessible versions for people with disabilities. Amending 2012 federal tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amending 2012 federal tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amending 2012 federal tax return An employee can answer questions about your tax account or help you set up a payment plan. Amending 2012 federal tax return Before you visit, check the Office Locator on IRS. Amending 2012 federal tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amending 2012 federal tax return If you have a special need, such as a disability, you can request an appointment. Amending 2012 federal 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 2012 federal tax return Apply for an Employer Identification Number (EIN). Amending 2012 federal tax return Go to IRS. Amending 2012 federal tax return gov and enter Apply for an EIN in the search box. Amending 2012 federal tax return Read the Internal Revenue Code, regulations, or other official guidance. Amending 2012 federal tax return Read Internal Revenue Bulletins. Amending 2012 federal tax return Sign up to receive local and national tax news and more by email. Amending 2012 federal tax return Just click on “subscriptions” above the search box on IRS. Amending 2012 federal tax return gov and choose from a variety of options. Amending 2012 federal tax return    Phone. Amending 2012 federal 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 2012 federal tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Amending 2012 federal tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amending 2012 federal tax return gov, or download the IRS2Go app. Amending 2012 federal tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amending 2012 federal tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amending 2012 federal tax return Most VITA and TCE sites offer free electronic filing. Amending 2012 federal tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amending 2012 federal 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 2012 federal tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Amending 2012 federal tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amending 2012 federal tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Amending 2012 federal tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amending 2012 federal tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Amending 2012 federal tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amending 2012 federal tax return Note, the above information is for our automated hotline. Amending 2012 federal tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Amending 2012 federal tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amending 2012 federal tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amending 2012 federal tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Amending 2012 federal tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Amending 2012 federal tax return You should receive your order within 10 business days. Amending 2012 federal tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amending 2012 federal tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Amending 2012 federal tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amending 2012 federal tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amending 2012 federal tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amending 2012 federal tax return    Walk-in. Amending 2012 federal tax return You can find a selection of forms, publications and services — in-person. Amending 2012 federal tax return Products. Amending 2012 federal tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amending 2012 federal tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amending 2012 federal tax return Services. Amending 2012 federal tax return You can walk in to your local TAC for face-to-face tax help. Amending 2012 federal tax return An employee can answer questions about your tax account or help you set up a payment plan. Amending 2012 federal tax return Before visiting, use the Office Locator tool on IRS. Amending 2012 federal tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Amending 2012 federal tax return    Mail. Amending 2012 federal tax return You can send your order for forms, instructions, and publications to the address below. Amending 2012 federal tax return You should receive a response within 10 business days after your request is received. Amending 2012 federal tax return Internal Revenue Service 1201 N. Amending 2012 federal tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Amending 2012 federal tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amending 2012 federal tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amending 2012 federal 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 2012 federal 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 2012 federal tax return You face (or your business is facing) an immediate threat of adverse action. Amending 2012 federal 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 2012 federal 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 2012 federal tax return Here's why we can help: TAS is an independent organization within the IRS. Amending 2012 federal tax return Our advocates know how to work with the IRS. Amending 2012 federal tax return Our services are free and tailored to meet your needs. Amending 2012 federal tax return We have offices in every state, the District of Columbia, and Puerto Rico. Amending 2012 federal 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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Amending 2012 federal tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amending 2012 federal tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amending 2012 federal tax return Low Income Taxpayer Clinics 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 2012 federal 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 2012 federal tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amending 2012 federal tax return Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Montana

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Billings  2900 4th Ave. N.
Billings, MT 59101 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(406) 247-7446 
Bozeman  1805 S. 22nd Ave.
Bozeman, MT 59718 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(406) 582-8671 
Great Falls  11 5th St. N.
Great Falls, MT 59401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(406) 761-8095 
Helena  10 W. 15th St., Ste. 2300
Helena, MT 59626 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(406) 441-1039 
Kalispell  275 Corporate Ave.
Kalispell, MT 59901 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

Services Provided

(406) 752-6636 
Missoula  2681 Palmer St.
Missoula, MT 59808 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(406) 728-9127 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 406-444-8668 in the Helena area or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
10 W. 15th, STE 2300
 MS 6610-HLN
Helena, MT 59626

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Amending 2012 Federal Tax Return

Amending 2012 federal tax return 30. Amending 2012 federal tax return   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Amending 2012 federal tax return This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Amending 2012 federal tax return Figuring Your Tax Your income tax is based on your taxable income. Amending 2012 federal tax return After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Amending 2012 federal tax return The result is your total tax. Amending 2012 federal tax return Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Amending 2012 federal tax return This section provides a general outline of how to figure your tax. Amending 2012 federal tax return You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Amending 2012 federal tax return If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Amending 2012 federal tax return Tax. Amending 2012 federal tax return   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Amending 2012 federal tax return However, there are special methods if your income includes any of the following items. Amending 2012 federal tax return A net capital gain. Amending 2012 federal tax return (See chapter 16. Amending 2012 federal tax return ) Qualified dividends taxed at the same rates as a net capital gain. Amending 2012 federal tax return (See chapters 8 and 16. Amending 2012 federal tax return ) Lump-sum distributions. Amending 2012 federal tax return (See chapter 10. Amending 2012 federal tax return ) Farming or fishing income. Amending 2012 federal tax return (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Amending 2012 federal tax return ) Unearned income over $2,000 for certain children. Amending 2012 federal tax return (See chapter 31. Amending 2012 federal tax return ) Parents' election to report child's interest and dividends. Amending 2012 federal tax return (See chapter 31. Amending 2012 federal tax return ) Foreign earned income exclusion or the housing exclusion. Amending 2012 federal tax return (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Amending 2012 federal tax return ) Credits. Amending 2012 federal tax return   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Amending 2012 federal tax return Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Amending 2012 federal tax return The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Amending 2012 federal tax return CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Amending 2012 federal tax return See Payments , later. Amending 2012 federal tax return   There are other credits that are not discussed in this publication. Amending 2012 federal tax return These include the following credits. Amending 2012 federal tax return General business credit, which is made up of several separate business-related credits. Amending 2012 federal tax return These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Amending 2012 federal tax return Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Amending 2012 federal tax return See Form 8835, Part II. Amending 2012 federal tax return Work opportunity credit. Amending 2012 federal tax return See Form 5884. Amending 2012 federal tax return Credit for employer social security and Medicare taxes paid on certain employee tips. Amending 2012 federal tax return See Form 8846. Amending 2012 federal tax return Other taxes. Amending 2012 federal tax return   After you subtract your tax credits, determine whether there are any other taxes you must pay. Amending 2012 federal tax return This chapter does not explain these other taxes. Amending 2012 federal tax return You can find that information in other chapters of this publication and your form instructions. Amending 2012 federal tax return See the following table for other taxes you may need to add to your income tax. Amending 2012 federal tax return OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Amending 2012 federal tax return   There are other taxes that are not discussed in this publication. Amending 2012 federal tax return These include the following items. Amending 2012 federal tax return Self-employment tax. Amending 2012 federal tax return You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Amending 2012 federal tax return Your net earnings from self-employment from other than church employee income were $400 or more. Amending 2012 federal tax return The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Amending 2012 federal tax return If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Amending 2012 federal tax return Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Amending 2012 federal tax return You had church employee income of $108. Amending 2012 federal tax return 28 or more. Amending 2012 federal tax return Additional Medicare Tax. Amending 2012 federal tax return Beginning in 2013, you may be subject to a 0. Amending 2012 federal tax return 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Amending 2012 federal tax return For more information, see the Instructions for Form 1040, line 60 and Form 8959. Amending 2012 federal tax return Net Investment Income Tax (NIIT). Amending 2012 federal tax return Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Amending 2012 federal tax return NIIT is a 3. Amending 2012 federal tax return 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Amending 2012 federal tax return For more information, see the Instructions for Form 1040, line 60 and Form 8960. Amending 2012 federal tax return Recapture taxes. Amending 2012 federal tax return You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Amending 2012 federal tax return For more information, see the instructions for Form 1040, line 60. Amending 2012 federal tax return Section 72(m)(5) excess benefits tax. Amending 2012 federal tax return If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Amending 2012 federal tax return See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Amending 2012 federal tax return Uncollected social security and Medicare tax on group-term life insurance. Amending 2012 federal tax return If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Amending 2012 federal tax return The amount should be shown in box 12 of your Form W-2 with codes M and N. Amending 2012 federal tax return Tax on golden parachute payments. Amending 2012 federal tax return This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Amending 2012 federal tax return The amount should be shown in box 12 of your Form W-2 with code K. Amending 2012 federal tax return See the instructions for Form 1040, line 60. Amending 2012 federal tax return Tax on accumulation distribution of trusts. Amending 2012 federal tax return This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Amending 2012 federal tax return See Form 4970 and its instructions. Amending 2012 federal tax return Additional tax on HSAs or MSAs. Amending 2012 federal tax return If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Amending 2012 federal tax return See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Amending 2012 federal tax return Additional tax on Coverdell ESAs. Amending 2012 federal tax return This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Amending 2012 federal tax return See Publication 970, Tax Benefits for Education, and Form 5329. Amending 2012 federal tax return Additional tax on qualified tuition programs. Amending 2012 federal tax return This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Amending 2012 federal tax return See Publication 970 and Form 5329. Amending 2012 federal tax return Excise tax on insider stock compensation from an expatriated corporation. Amending 2012 federal tax return You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Amending 2012 federal tax return For more information, see the instructions for Form 1040, line 60. Amending 2012 federal tax return Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Amending 2012 federal tax return This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Amending 2012 federal tax return For more information, see the instructions for Form 1040, line 60. Amending 2012 federal tax return Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Amending 2012 federal tax return For more information, see the instructions for Form 1040, line 60. Amending 2012 federal tax return Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Amending 2012 federal tax return For more information, see the instructions for Form 1040, line 60. Amending 2012 federal tax return Repayment of first-time homebuyer credit. Amending 2012 federal tax return For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Amending 2012 federal tax return Also see the instructions for Form 1040, line 59b. Amending 2012 federal tax return Payments. Amending 2012 federal tax return   After you determine your total tax, figure the total payments you have already made for the year. Amending 2012 federal tax return Include credits that are treated as payments. Amending 2012 federal tax return This chapter does not explain these payments and credits. Amending 2012 federal tax return You can find that information in other chapters of this publication and your form instructions. Amending 2012 federal tax return See the following table for amounts you can include in your total payments. Amending 2012 federal tax return PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Amending 2012 federal tax return This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Amending 2012 federal tax return It is claimed on Form 1040, line 70. Amending 2012 federal tax return See Form 4136, Credit for Federal Tax Paid on Fuels. Amending 2012 federal tax return Refund or balance due. Amending 2012 federal tax return   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Amending 2012 federal tax return If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Amending 2012 federal tax return S. Amending 2012 federal tax return savings bonds instead of receiving a paper check. Amending 2012 federal tax return Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Amending 2012 federal tax return The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Amending 2012 federal tax return Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Amending 2012 federal tax return You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Amending 2012 federal tax return See Form 6251, Alternative Minimum Tax — Individuals. Amending 2012 federal tax return Adjustments and tax preference items. Amending 2012 federal tax return   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Amending 2012 federal tax return More information. Amending 2012 federal tax return   For more information about the AMT, see the instructions for Form 6251. Amending 2012 federal tax return Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Amending 2012 federal tax return If the IRS figures your tax and you paid too much, you will receive a refund. Amending 2012 federal tax return If you did not pay enough, you will receive a bill for the balance. Amending 2012 federal tax return To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Amending 2012 federal tax return The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Amending 2012 federal tax return When the IRS cannot figure your tax. Amending 2012 federal tax return   The IRS cannot figure your tax for you if any of the following apply. Amending 2012 federal tax return You want your refund directly deposited into your accounts. Amending 2012 federal tax return You want any part of your refund applied to your 2014 estimated tax. Amending 2012 federal tax return You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Amending 2012 federal tax return Your taxable income is $100,000 or more. Amending 2012 federal tax return You itemize deductions. Amending 2012 federal tax return You file any of the following forms. Amending 2012 federal tax return Form 2555, Foreign Earned Income. Amending 2012 federal tax return Form 2555-EZ, Foreign Earned Income Exclusion. Amending 2012 federal tax return Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Amending 2012 federal tax return Form 4970, Tax on Accumulation Distribution of Trusts. Amending 2012 federal tax return Form 4972, Tax on Lump-Sum Distributions. Amending 2012 federal tax return Form 6198, At-Risk Limitations. Amending 2012 federal tax return Form 6251, Alternative Minimum Tax—Individuals. Amending 2012 federal tax return Form 8606, Nondeductible IRAs. Amending 2012 federal tax return Form 8615, Tax for Certain Children Who Have Unearned Income. Amending 2012 federal tax return Form 8814, Parents' Election To Report Child's Interest and Dividends. Amending 2012 federal tax return Form 8839, Qualified Adoption Expenses. Amending 2012 federal tax return Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Amending 2012 federal tax return Form 8889, Health Savings Accounts (HSAs). Amending 2012 federal tax return Form 8919, Uncollected Social Security and Medicare Tax on Wages. Amending 2012 federal tax return Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Amending 2012 federal tax return Enter your social security number in the space provided. Amending 2012 federal tax return If you are married, enter the social security numbers of you and your spouse even if you file separately. Amending 2012 federal tax return Sign and date your return and enter your occupation(s). Amending 2012 federal tax return If you are filing a joint return, both you and your spouse must sign it. Amending 2012 federal tax return Enter your daytime phone number in the space provided. Amending 2012 federal tax return This may help speed the processing of your return if we have a question that can be answered over the phone. Amending 2012 federal tax return If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Amending 2012 federal tax return If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Amending 2012 federal tax return Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Amending 2012 federal tax return If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Amending 2012 federal tax return Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Amending 2012 federal tax return Attach a copy of each of your Forms W-2 to your paper return. Amending 2012 federal tax return Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Amending 2012 federal tax return Mail your return to the Internal Revenue Service Center for the area where you live. Amending 2012 federal tax return A list of Service Center addresses is in the instructions for your tax return. Amending 2012 federal tax return Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Amending 2012 federal tax return Do not complete lines 9 through 12. Amending 2012 federal tax return If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Amending 2012 federal tax return Payments. Amending 2012 federal tax return   Enter any federal income tax withheld on line 7. Amending 2012 federal tax return Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Amending 2012 federal tax return Earned income credit. Amending 2012 federal tax return   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Amending 2012 federal tax return Enter “EIC” in the space to the left of line 8a. Amending 2012 federal tax return Enter the nontaxable combat pay you elect to include in earned income on line 8b. Amending 2012 federal tax return   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Amending 2012 federal tax return For details, see the Form 1040EZ Instructions. Amending 2012 federal tax return Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Amending 2012 federal tax return If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Amending 2012 federal tax return Do not complete line 28. Amending 2012 federal tax return Complete lines 29 through 33 and 36 through 40 if they apply to you. Amending 2012 federal tax return However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Amending 2012 federal tax return Also, enter any write-in information that applies to you in the space to the left of line 41. Amending 2012 federal tax return Do not complete lines 34, 35, and 42 through 46. Amending 2012 federal tax return Payments. Amending 2012 federal tax return   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Amending 2012 federal tax return Enter any estimated tax payments you made on line 37. Amending 2012 federal tax return Credit for child and dependent care expenses. Amending 2012 federal tax return   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Amending 2012 federal tax return Enter the amount of the credit on line 29. Amending 2012 federal tax return The IRS will not figure this credit. Amending 2012 federal tax return Credit for the elderly or the disabled. Amending 2012 federal tax return   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Amending 2012 federal tax return Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Amending 2012 federal tax return On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Amending 2012 federal tax return Complete Part II and Part III, lines 11 and 13, if they apply. Amending 2012 federal tax return Earned income credit. Amending 2012 federal tax return   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Amending 2012 federal tax return Enter “EIC” to the left of the entry space for line 38a. Amending 2012 federal tax return Enter the nontaxable combat pay you elect to include in earned income on line 38b. Amending 2012 federal tax return    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Amending 2012 federal tax return If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Amending 2012 federal tax return   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Amending 2012 federal tax return For details, see the Form 1040A Instructions. Amending 2012 federal tax return Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Amending 2012 federal tax return Do not complete line 44. Amending 2012 federal tax return If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Amending 2012 federal tax return Read lines 45 through 71. Amending 2012 federal tax return Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Amending 2012 federal tax return Also, do not complete line 55 and lines 73 through 77. Amending 2012 federal tax return Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Amending 2012 federal tax return Payments. Amending 2012 federal tax return   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Amending 2012 federal tax return Enter any estimated tax payments you made on line 63. Amending 2012 federal tax return Credit for child and dependent care expenses. Amending 2012 federal tax return   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Amending 2012 federal tax return Enter the amount of the credit on line 48. Amending 2012 federal tax return The IRS will not figure this credit. Amending 2012 federal tax return Credit for the elderly or the disabled. Amending 2012 federal tax return   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Amending 2012 federal tax return Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Amending 2012 federal tax return On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Amending 2012 federal tax return Complete Part II and Part III, lines 11 and 13, if they apply. Amending 2012 federal tax return Earned income credit. Amending 2012 federal tax return   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Amending 2012 federal tax return Enter “EIC” on the dotted line next to Form 1040, line 64a. Amending 2012 federal tax return Enter the nontaxable combat pay you elect to include in earned income on line 64b. Amending 2012 federal tax return   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Amending 2012 federal tax return If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Amending 2012 federal tax return   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Amending 2012 federal tax return For details, see the Form 1040 Instructions. Amending 2012 federal tax return Prev  Up  Next   Home   More Online Publications