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Amending 2012 Tax Return

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Amending 2012 Tax Return

Amending 2012 tax return 7. Amending 2012 tax return   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. Amending 2012 tax return Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. Amending 2012 tax return Useful Items - You may want to see: Forms (and Instructions) 1040 U. Amending 2012 tax return S. Amending 2012 tax return Individual Income Tax Return 1040A U. Amending 2012 tax return S. Amending 2012 tax return Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Amending 2012 tax return S. Amending 2012 tax return Nonresident Alien Income Tax Return 1040NR-EZ U. Amending 2012 tax return S. Amending 2012 tax return Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. Amending 2012 tax return What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. Amending 2012 tax return Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. Amending 2012 tax return The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). Amending 2012 tax return Under U. Amending 2012 tax return S. Amending 2012 tax return immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Amending 2012 tax return Extensions of time to file. Amending 2012 tax return   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. Amending 2012 tax return You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). Amending 2012 tax return Use Form 4868 to get the extension to October 15. Amending 2012 tax return In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Amending 2012 tax return To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Amending 2012 tax return Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Amending 2012 tax return   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. Amending 2012 tax return S. Amending 2012 tax return citizens and resident aliens abroad who expect to qualify for special tax treatment). Amending 2012 tax return    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. Amending 2012 tax return You may be able to file your return electronically. Amending 2012 tax return See IRS e-file in your form instructions. Amending 2012 tax return Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. Amending 2012 tax return If you are any of the following, you must file a return. Amending 2012 tax return A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. Amending 2012 tax return (But see Exceptions , later. Amending 2012 tax return ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. Amending 2012 tax return S. Amending 2012 tax return sources, or Your income is exempt from income tax. Amending 2012 tax return A nonresident alien individual not engaged in a trade or business in the United States with U. Amending 2012 tax return S. Amending 2012 tax return income on which the tax liability was not satisfied by the withholding of tax at the source. Amending 2012 tax return A representative or agent responsible for filing the return of an individual described in (1) or (2). Amending 2012 tax return A fiduciary for a nonresident alien estate or trust. Amending 2012 tax return You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. Amending 2012 tax return For example, if you have no U. Amending 2012 tax return S. Amending 2012 tax return business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. Amending 2012 tax return For information on what is timely, see When to file for deductions and credits under When To File, later. Amending 2012 tax return Exceptions. Amending 2012 tax return   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. Amending 2012 tax return Your only U. Amending 2012 tax return S. Amending 2012 tax return trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. Amending 2012 tax return You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Amending 2012 tax return Even if you have left the United States and filed a Form 1040-C, U. Amending 2012 tax return S. Amending 2012 tax return Departing Alien Income Tax Return, on departure, you still must file an annual U. Amending 2012 tax return S. Amending 2012 tax return income tax return. Amending 2012 tax return If you are married and both you and your spouse are required to file, you must each file a separate return. Amending 2012 tax return Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. Amending 2012 tax return You do not claim any dependents. Amending 2012 tax return You cannot be claimed as a dependent on someone else's U. Amending 2012 tax return S. Amending 2012 tax return tax return. Amending 2012 tax return If you were married, you do not claim an exemption for your spouse. Amending 2012 tax return Your taxable income is less than $100,000. Amending 2012 tax return The only itemized deduction you can claim is for state and local income taxes. Amending 2012 tax return Note. Amending 2012 tax return Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. Amending 2012 tax return See chapter 5. Amending 2012 tax return Your only U. Amending 2012 tax return S. Amending 2012 tax return source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Amending 2012 tax return (If you had taxable interest or dividend income, you cannot use this form. Amending 2012 tax return ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. Amending 2012 tax return You are not claiming any tax credits. Amending 2012 tax return This is not an “expatriation return. Amending 2012 tax return ” See Expatriation Tax in chapter 4. Amending 2012 tax return The only taxes you owe are: The income tax from the Tax Table. Amending 2012 tax return The social security and Medicare tax from Form 4137 or Form 8919. Amending 2012 tax return You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. Amending 2012 tax return You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. Amending 2012 tax return If you do not meet all of the above conditions, you must file Form 1040NR. Amending 2012 tax return When To File If you are an employee and you receive wages subject to U. Amending 2012 tax return S. Amending 2012 tax return income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. Amending 2012 tax return For the 2013 calendar year, file your return by April 15, 2014. Amending 2012 tax return If you are not an employee who receives wages subject to U. Amending 2012 tax return S. Amending 2012 tax return income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Amending 2012 tax return For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. Amending 2012 tax return ) Extensions of time to file. Amending 2012 tax return   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. Amending 2012 tax return For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). Amending 2012 tax return You must file the extension by the regular due date of your return. Amending 2012 tax return   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). Amending 2012 tax return To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Amending 2012 tax return Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Amending 2012 tax return When to file for deductions and credits. Amending 2012 tax return   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. Amending 2012 tax return For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. Amending 2012 tax return However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. Amending 2012 tax return The allowance of the following credits is not affected by this time requirement. Amending 2012 tax return Credit for withheld taxes. Amending 2012 tax return Credit for excise tax on certain uses of gasoline and special fuels. Amending 2012 tax return Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. Amending 2012 tax return Protective return. Amending 2012 tax return   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. Amending 2012 tax return S. Amending 2012 tax return trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. Amending 2012 tax return By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. Amending 2012 tax return You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. Amending 2012 tax return   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. Amending 2012 tax return To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. Amending 2012 tax return   You can follow the same procedure if you believe you have no U. Amending 2012 tax return S. Amending 2012 tax return tax liability because of a U. Amending 2012 tax return S. Amending 2012 tax return tax treaty. Amending 2012 tax return Be sure to also complete item L on page 5 of Form 1040NR. Amending 2012 tax return Waiver of filing deadline. Amending 2012 tax return   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. Amending 2012 tax return S. Amending 2012 tax return income tax return (including a protective return) and you cooperate with the IRS in determining your U. Amending 2012 tax return S. Amending 2012 tax return income tax liability for the tax year for which you did not file a return. Amending 2012 tax return Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. Amending 2012 tax return  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Amending 2012 tax return O. Amending 2012 tax return Box 1303 Charlotte, NC 28201-1303 Aliens from the U. Amending 2012 tax return S. Amending 2012 tax return Virgin Islands. Amending 2012 tax return    If you are a bona fide resident of the U. Amending 2012 tax return S. Amending 2012 tax return Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. Amending 2012 tax return S. Amending 2012 tax return Virgin Islands and file your income tax returns at the following address. Amending 2012 tax return Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Amending 2012 tax return Thomas, VI 00802   Report all income from U. Amending 2012 tax return S. Amending 2012 tax return sources, as well as income from other sources, on your return. Amending 2012 tax return For information on filing U. Amending 2012 tax return S. Amending 2012 tax return Virgin Islands returns, contact the U. Amending 2012 tax return S. Amending 2012 tax return Virgin Islands Bureau of Internal Revenue. Amending 2012 tax return   Chapter 8 discusses withholding from U. Amending 2012 tax return S. Amending 2012 tax return wages of U. Amending 2012 tax return S. Amending 2012 tax return Virgin Islanders. Amending 2012 tax return Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Amending 2012 tax return   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. Amending 2012 tax return Report all income, including income from U. Amending 2012 tax return S. Amending 2012 tax return sources, on your return. Amending 2012 tax return It is not necessary to file a separate U. Amending 2012 tax return S. Amending 2012 tax return income tax return. Amending 2012 tax return    Bona fide residents of Guam should file their Guam returns at the following address. Amending 2012 tax return   Department of Revenue and Taxation Government of Guam P. Amending 2012 tax return O. Amending 2012 tax return Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. Amending 2012 tax return   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Amending 2012 tax return O. Amending 2012 tax return Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. Amending 2012 tax return 570, Tax Guide for Individuals With Income From U. Amending 2012 tax return S. Amending 2012 tax return Possessions, for information on where to file your return. Amending 2012 tax return Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. Amending 2012 tax return S. Amending 2012 tax return Individual Income Tax Return. Amending 2012 tax return Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. Amending 2012 tax return If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. Amending 2012 tax return ) to Form 1040X. Amending 2012 tax return Print “Amended” across the top. Amending 2012 tax return Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. Amending 2012 tax return A return filed before the final due date is considered to have been filed on the due date. Amending 2012 tax return Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. Amending 2012 tax return FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. Amending 2012 tax return The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. Amending 2012 tax return The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. Amending 2012 tax return However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. Amending 2012 tax return A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. Amending 2012 tax return Filing requirements. Amending 2012 tax return   FinCEN Form 105 filing requirements follow. Amending 2012 tax return Recipients. Amending 2012 tax return   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. Amending 2012 tax return Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. Amending 2012 tax return   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. Amending 2012 tax return Travelers. Amending 2012 tax return   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. Amending 2012 tax return Penalties. Amending 2012 tax return   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. Amending 2012 tax return Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. Amending 2012 tax return More information. Amending 2012 tax return   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. Amending 2012 tax return Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. Amending 2012 tax return A resident alien of the United States for any part of the tax year. Amending 2012 tax return A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. Amending 2012 tax return S. Amending 2012 tax return income tax treaty. Amending 2012 tax return See Effect of Tax Treaties in chapter 1. Amending 2012 tax return A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. Amending 2012 tax return See chapter 1 for information about this election. Amending 2012 tax return A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. Amending 2012 tax return See Publication 570, Tax Guide for Individuals With Income From U. Amending 2012 tax return S. Amending 2012 tax return Possessions, for a definition of bona fide resident. Amending 2012 tax return You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). Amending 2012 tax return The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Amending 2012 tax return Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Amending 2012 tax return S. Amending 2012 tax return person. Amending 2012 tax return You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Amending 2012 tax return More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Amending 2012 tax return Penalties The law provides penalties for failure to file returns or pay taxes as required. Amending 2012 tax return Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. Amending 2012 tax return You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. Amending 2012 tax return If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. Amending 2012 tax return Filing late. Amending 2012 tax return   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. Amending 2012 tax return The penalty is based on the tax not paid by the due date (without regard to extensions). Amending 2012 tax return The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. Amending 2012 tax return Fraud. Amending 2012 tax return   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. Amending 2012 tax return Return over 60 days late. Amending 2012 tax return   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Amending 2012 tax return Exception. Amending 2012 tax return   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. Amending 2012 tax return Paying tax late. Amending 2012 tax return   You will have to pay a failure-to-pay penalty of ½ of 1% (. Amending 2012 tax return 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. Amending 2012 tax return This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. Amending 2012 tax return   The monthly rate of the failure-to-pay penalty is half the usual rate (. Amending 2012 tax return 25% instead of . Amending 2012 tax return 50%) if an installment agreement is in effect for that month. Amending 2012 tax return You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. Amending 2012 tax return   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. Amending 2012 tax return If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. Amending 2012 tax return   This penalty cannot be more than 25% of your unpaid tax. Amending 2012 tax return You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. Amending 2012 tax return Combined penalties. Amending 2012 tax return   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. Amending 2012 tax return However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Amending 2012 tax return Accuracy-related penalty. Amending 2012 tax return   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. Amending 2012 tax return The penalty is equal to 20% of the underpayment. Amending 2012 tax return The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. Amending 2012 tax return The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. Amending 2012 tax return Negligence or disregard. Amending 2012 tax return   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. Amending 2012 tax return Negligence also includes failure to keep adequate books and records. Amending 2012 tax return You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. Amending 2012 tax return   The term “disregard” includes any careless, reckless, or intentional disregard. Amending 2012 tax return Adequate disclosure. Amending 2012 tax return   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. Amending 2012 tax return See Disclosure statement , later. Amending 2012 tax return   This exception will not apply to an item that is attributable to a tax shelter. Amending 2012 tax return In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. Amending 2012 tax return Substantial understatement of income tax. Amending 2012 tax return   You understate your tax if the tax shown on your return is less than the correct tax. Amending 2012 tax return The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. Amending 2012 tax return However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. Amending 2012 tax return   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. Amending 2012 tax return However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. Amending 2012 tax return Substantial authority. Amending 2012 tax return   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. Amending 2012 tax return Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. Amending 2012 tax return Disclosure statement. Amending 2012 tax return   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. Amending 2012 tax return You must also have a reasonable basis for treating the item the way you did. Amending 2012 tax return   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. Amending 2012 tax return   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. Amending 2012 tax return Transaction lacking economic substance. Amending 2012 tax return   For more information on economic substance, see section 7701(o). Amending 2012 tax return Foreign financial asset. Amending 2012 tax return   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. Amending 2012 tax return Reasonable cause. Amending 2012 tax return   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. Amending 2012 tax return You must also show that you acted in good faith. Amending 2012 tax return This does not apply to a transaction that lacks economic substance. Amending 2012 tax return Filing erroneous claim for refund or credit. Amending 2012 tax return   You may have to pay a penalty if you file an erroneous claim for refund or credit. Amending 2012 tax return The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. Amending 2012 tax return However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. Amending 2012 tax return The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. Amending 2012 tax return Frivolous tax submission. Amending 2012 tax return   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. Amending 2012 tax return A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. Amending 2012 tax return For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. Amending 2012 tax return irs. Amending 2012 tax return gov/irb/2010-17_irb/ar13. Amending 2012 tax return html. Amending 2012 tax return   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. Amending 2012 tax return This includes altering or striking out the preprinted language above the space provided for your signature. Amending 2012 tax return   This penalty is added to any other penalty provided by law. Amending 2012 tax return Fraud. Amending 2012 tax return   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. Amending 2012 tax return Failure to supply taxpayer identification number. Amending 2012 tax return   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. Amending 2012 tax return You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. Amending 2012 tax return   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. Amending 2012 tax return The number must be shown on the Form 1099-INT or other statement the bank sends you. Amending 2012 tax return If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. Amending 2012 tax return (You also may be subject to “backup” withholding of income tax. Amending 2012 tax return )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. Amending 2012 tax return Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. Amending 2012 tax return Prev  Up  Next   Home   More Online Publications
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The Amending 2012 Tax Return

Amending 2012 tax return 20. Amending 2012 tax return   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Amending 2012 tax return Married persons who filed separate returns. Amending 2012 tax return What's New Standard deduction increased. Amending 2012 tax return  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. Amending 2012 tax return The amount depends on your filing status. Amending 2012 tax return You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. Amending 2012 tax return Introduction This chapter discusses the following topics. Amending 2012 tax return How to figure the amount of your standard deduction. Amending 2012 tax return The standard deduction for dependents. Amending 2012 tax return Who should itemize deductions. Amending 2012 tax return Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. Amending 2012 tax return If you have a choice, you can use the method that gives you the lower tax. Amending 2012 tax return The standard deduction is a dollar amount that reduces your taxable income. Amending 2012 tax return It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). Amending 2012 tax return The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. Amending 2012 tax return You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Amending 2012 tax return Persons not eligible for the standard deduction. Amending 2012 tax return   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Amending 2012 tax return You are considered a dual-status alien if you were both a nonresident and resident alien during the year. Amending 2012 tax return Note. Amending 2012 tax return If you are a nonresident alien who is married to a U. Amending 2012 tax return S. Amending 2012 tax return citizen or resident alien at the end of the year, you can choose to be treated as a U. Amending 2012 tax return S. Amending 2012 tax return resident. Amending 2012 tax return (See Publication 519, U. Amending 2012 tax return S. Amending 2012 tax return Tax Guide for Aliens. Amending 2012 tax return ) If you make this choice, you can take the standard deduction. Amending 2012 tax return If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. Amending 2012 tax return See Standard Deduction for Dependents, later. Amending 2012 tax return Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Amending 2012 tax return Generally, the standard deduction amounts are adjusted each year for inflation. Amending 2012 tax return The standard deduction amounts for most people are shown in Table 20-1. Amending 2012 tax return Decedent's final return. Amending 2012 tax return   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Amending 2012 tax return However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Amending 2012 tax return Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. Amending 2012 tax return You are considered 65 on the day before your 65th birthday. Amending 2012 tax return Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Amending 2012 tax return Use Table 20-2 to figure the standard deduction amount. Amending 2012 tax return Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Amending 2012 tax return Not totally blind. Amending 2012 tax return   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. Amending 2012 tax return   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. Amending 2012 tax return You must keep the statement in your records. Amending 2012 tax return   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Amending 2012 tax return Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. Amending 2012 tax return You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Amending 2012 tax return Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. Amending 2012 tax return Example 1. Amending 2012 tax return Larry, 46, and Donna, 33, are filing a joint return for 2013. Amending 2012 tax return Neither is blind, and neither can be claimed as a dependent. Amending 2012 tax return They decide not to itemize their deductions. Amending 2012 tax return They use Table 20-1. Amending 2012 tax return Their standard deduction is $12,200. Amending 2012 tax return Example 2. Amending 2012 tax return The facts are the same as in Example 1 except that Larry is blind at the end of 2013. Amending 2012 tax return Larry and Donna use Table 20-2. Amending 2012 tax return Their standard deduction is $13,400. Amending 2012 tax return Example 3. Amending 2012 tax return Bill and Lisa are filing a joint return for 2013. Amending 2012 tax return Both are over age 65. Amending 2012 tax return Neither is blind, and neither can be claimed as a dependent. Amending 2012 tax return If they do not itemize deductions, they use Table 20-2. Amending 2012 tax return Their standard deduction is $14,600. Amending 2012 tax return Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Amending 2012 tax return However, if the individual is 65 or older or blind, the standard deduction may be higher. Amending 2012 tax return If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. Amending 2012 tax return Earned income defined. Amending 2012 tax return   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. Amending 2012 tax return    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. Amending 2012 tax return See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. Amending 2012 tax return Example 1. Amending 2012 tax return Michael is single. Amending 2012 tax return His parents can claim an exemption for him on their 2013 tax return. Amending 2012 tax return He has interest income of $780 and wages of $150. Amending 2012 tax return He has no itemized deductions. Amending 2012 tax return Michael uses Table 20-3 to find his standard deduction. Amending 2012 tax return He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. Amending 2012 tax return His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). Amending 2012 tax return Example 2. Amending 2012 tax return Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. Amending 2012 tax return Joe is married and files a separate return. Amending 2012 tax return His wife does not itemize deductions on her separate return. Amending 2012 tax return Joe has $1,500 in interest income and wages of $3,800. Amending 2012 tax return He has no itemized deductions. Amending 2012 tax return Joe finds his standard deduction by using Table 20-3. Amending 2012 tax return He enters his earned income, $3,800 on line 1. Amending 2012 tax return He adds lines 1 and 2 and enters $4,150 on line 3. Amending 2012 tax return On line 5, he enters $4,150, the larger of lines 3 and 4. Amending 2012 tax return Because Joe is married filing a separate return, he enters $6,100 on line 6. Amending 2012 tax return On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. Amending 2012 tax return Example 3. Amending 2012 tax return Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. Amending 2012 tax return She is 18 years old and blind. Amending 2012 tax return She has interest income of $1,300 and wages of $2,900. Amending 2012 tax return She has no itemized deductions. Amending 2012 tax return Amy uses Table 20-3 to find her standard deduction. Amending 2012 tax return She enters her wages of $2,900 on line 1. Amending 2012 tax return She adds lines 1 and 2 and enters $3,250 on line 3. Amending 2012 tax return On line 5, she enters $3,250, the larger of lines 3 and 4. Amending 2012 tax return Because she is single, Amy enters $6,100 on line 6. Amending 2012 tax return She enters $3,250 on line 7a. Amending 2012 tax return This is the smaller of the amounts on lines 5 and 6. Amending 2012 tax return Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. Amending 2012 tax return She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. Amending 2012 tax return Example 4. Amending 2012 tax return Ed is single. Amending 2012 tax return His parents can claim an exemption for him on their 2013 tax return. Amending 2012 tax return He has wages of $7,000, interest income of $500, and a business loss of $3,000. Amending 2012 tax return He has no itemized deductions. Amending 2012 tax return Ed uses Table 20-3 to figure his standard deduction. Amending 2012 tax return He enters $4,000 ($7,000 - $3,000) on line 1. Amending 2012 tax return He adds lines 1 and 2 and enters $4,350 on line 3. Amending 2012 tax return On line 5 he enters $4,350, the larger of lines 3 and 4. Amending 2012 tax return Because he is single, Ed enters $6,100 on line 6. Amending 2012 tax return On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. Amending 2012 tax return Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. Amending 2012 tax return Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . Amending 2012 tax return You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. Amending 2012 tax return You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). Amending 2012 tax return See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. Amending 2012 tax return When to itemize. Amending 2012 tax return   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. Amending 2012 tax return These deductions are explained in chapters 21–28. Amending 2012 tax return    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. Amending 2012 tax return Enter the amount from Schedule A, line 29, on Form 1040, line 40. Amending 2012 tax return Electing to itemize for state tax or other purposes. Amending 2012 tax return   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. Amending 2012 tax return You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. Amending 2012 tax return To make this election, you must check the box on line 30 of Schedule A. Amending 2012 tax return Changing your mind. Amending 2012 tax return   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. Amending 2012 tax return S. Amending 2012 tax return Individual Income Tax Return. Amending 2012 tax return See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. Amending 2012 tax return Married persons who filed separate returns. Amending 2012 tax return   You can change methods of taking deductions only if you and your spouse both make the same changes. Amending 2012 tax return Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. Amending 2012 tax return    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. Amending 2012 tax return You both must use the same method of claiming deductions. Amending 2012 tax return If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. Amending 2012 tax return See Persons not eligible for the standard deduction , earlier. Amending 2012 tax return 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Amending 2012 tax return Table 20-1. Amending 2012 tax return Standard Deduction Chart for Most People* If your filing status is. Amending 2012 tax return . Amending 2012 tax return . Amending 2012 tax return Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Amending 2012 tax return Use Table 20-2 or 20-3 instead. Amending 2012 tax return Table 20-2. Amending 2012 tax return Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. Amending 2012 tax return Then go to the chart. Amending 2012 tax return You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. Amending 2012 tax return . Amending 2012 tax return . Amending 2012 tax return AND the number in the box above is. Amending 2012 tax return . Amending 2012 tax return . Amending 2012 tax return THEN your standard deduction is. Amending 2012 tax return . Amending 2012 tax return . Amending 2012 tax return Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. Amending 2012 tax return Table 20-3. Amending 2012 tax return Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Amending 2012 tax return Check the correct number of boxes below. Amending 2012 tax return Then go to the worksheet. Amending 2012 tax return You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. Amending 2012 tax return Enter your earned income (defined below). Amending 2012 tax return If none, enter -0-. Amending 2012 tax return 1. Amending 2012 tax return   2. Amending 2012 tax return Additional amount. Amending 2012 tax return 2. Amending 2012 tax return $350 3. Amending 2012 tax return Add lines 1 and 2. Amending 2012 tax return 3. Amending 2012 tax return   4. Amending 2012 tax return Minimum standard deduction. Amending 2012 tax return 4. Amending 2012 tax return $1,000 5. Amending 2012 tax return Enter the larger of line 3 or line 4. Amending 2012 tax return 5. Amending 2012 tax return   6. Amending 2012 tax return Enter the amount shown below for your filing status. Amending 2012 tax return Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. Amending 2012 tax return   7. Amending 2012 tax return Standard deduction. Amending 2012 tax return         a. Amending 2012 tax return Enter the smaller of line 5 or line 6. Amending 2012 tax return If born after January 1, 1949, and not blind, stop here. Amending 2012 tax return This is your standard deduction. Amending 2012 tax return Otherwise, go on to line 7b. Amending 2012 tax return 7a. Amending 2012 tax return     b. Amending 2012 tax return If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. Amending 2012 tax return 7b. Amending 2012 tax return     c. Amending 2012 tax return Add lines 7a and 7b. Amending 2012 tax return This is your standard deduction for 2013. Amending 2012 tax return 7c. Amending 2012 tax return   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Amending 2012 tax return It also includes any amount received as a scholarship that you must include in your income. Amending 2012 tax return Prev  Up  Next   Home   More Online Publications