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Amending A Return

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Amending A Return

Amending a return Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Amending a return However, you can still choose to use the previous carryback period. Amending a return You also can choose not to carry back an NOL and only carry it forward. Amending a return Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Amending a return Corporations can file Form 1139, Corporation Application for Tentative Refund. Amending a return The instructions for these forms will be revised to reflect the new law. Amending a return Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. Amending a return Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. Amending a return These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. Amending a return Tax benefits for the New York Liberty Zone include the following. Amending a return A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. Amending a return It is allowed for the year the property is placed in service. Amending a return No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. Amending a return Classification of Liberty Zone leasehold improvement property as 5-year property. Amending a return Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. Amending a return An increased section 179 deduction for certain Liberty Zone property. Amending a return Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. Amending a return For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. Amending a return In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. Amending a return For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. Amending a return For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. Amending a return In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. Amending a return Other 2001 Changes Other changes are discussed in the following chapters. Amending a return Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. Amending a return Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. Amending a return As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. Amending a return For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. Amending a return Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. Amending a return The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. Amending a return This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. Amending a return For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amending a return Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. Amending a return For more information on marginal production, see section 613A(c) of the Internal Revenue Code. Amending a return Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. Amending a return The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. Amending a return Certain limits apply. Amending a return For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amending a return Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. Amending a return Previously, the credit was only allowed for plans established after December 31, 2001. Amending a return For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. Amending a return Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Amending a return For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amending a return Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Amending a return For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amending a return Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. Amending a return The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. Amending a return The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. Amending a return For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. Amending a return Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. Amending a return Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. Amending a return Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. Amending a return However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. Amending a return Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. Amending a return To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Amending a return However, certain property placed in service before January 1, 2006, may meet this test. Amending a return Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. Amending a return The property has an estimated production period of more than 2 years. Amending a return The property has an estimated production period of more than 1 year and it costs more than $1 million. Amending a return Transportation property is any tangible personal property used in the trade or business of transporting persons or property. Amending a return For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. Amending a return Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. Amending a return You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. Amending a return Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. Amending a return These special rules have been extended to include property placed in service in 2004. Amending a return For more information about these rules, see Publication 946, How To Depreciate Property. Amending a return Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. Amending a return For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Amending a return Prev  Up  Next   Home   More Online Publications
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You may be able to deduct certain expenses related to producing or collecting taxable income. This topic addresses many of these expenses. It does not address employment related expenses other than expenses for job search, work clothes, uniforms and union dues.

For more information regarding employment related expenses, refer to Publication 529, Miscellaneous Deductions.

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The Amending A Return

Amending a return 6. Amending a return   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Amending a return Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Amending a return In determining your U. Amending a return S. Amending a return income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Amending a return The most common dual-status tax years are the years of arrival and departure. Amending a return See Dual-Status Aliens in chapter 1. Amending a return If you are married and choose to be treated as a U. Amending a return S. Amending a return resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Amending a return Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Amending a return Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Amending a return S. Amending a return Individual Income Tax Return 1040-C U. Amending a return S. Amending a return Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Amending a return S. Amending a return Estimated Tax for Nonresident Alien Individuals 1040NR U. Amending a return S. Amending a return Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Amending a return Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Amending a return If you have not previously established a fiscal tax year, your tax year is the calendar year. Amending a return A calendar year is 12 consecutive months ending on December 31. Amending a return If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Amending a return S. Amending a return resident for any calendar year, you will be treated as a U. Amending a return S. Amending a return resident for any part of your fiscal year that falls within that calendar year. Amending a return Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Amending a return Income from sources outside the United States is taxable if you receive it while you are a resident alien. Amending a return The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Amending a return For the part of the year you are a nonresident alien, you are taxed on income from U. Amending a return S. Amending a return sources and on certain foreign source income treated as effectively connected with a U. Amending a return S. Amending a return trade or business. Amending a return (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Amending a return ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Amending a return The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Amending a return S. Amending a return citizen after receiving it and before the end of the year. Amending a return Income from U. Amending a return S. Amending a return sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Amending a return Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Amending a return In certain cases, however, treaty provisions may apply while you were a resident alien. Amending a return See chapter 9 for more information. Amending a return When determining what income is taxed in the United States, you must consider exemptions under U. Amending a return S. Amending a return tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Amending a return For a further discussion of tax treaties, see chapter 9. Amending a return Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Amending a return 1) Standard deduction. Amending a return   You cannot use the standard deduction allowed on Form 1040. Amending a return However, you can itemize any allowable deductions. Amending a return 2) Exemptions. Amending a return   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Amending a return 3) Head of household. Amending a return   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Amending a return 4) Joint return. Amending a return   You cannot file a joint return. Amending a return However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Amending a return 5) Tax rates. Amending a return   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Amending a return S. Amending a return trade or business. Amending a return You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Amending a return However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Amending a return S. Amending a return national. Amending a return  See the instructions for Form 1040NR to see if you qualify. Amending a return    A U. Amending a return S. Amending a return national is an individual who, although not a U. Amending a return S. Amending a return citizen, owes his or her allegiance to the United States. Amending a return U. Amending a return S. Amending a return nationals include American Samoans and Northern Mariana Islanders who chose to become U. Amending a return S. Amending a return nationals instead of U. Amending a return S. Amending a return citizens. Amending a return 6) Tax credits. Amending a return   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Amending a return S. Amending a return citizen or resident, as discussed in chapter 1. Amending a return Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Amending a return Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Amending a return The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Amending a return You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Amending a return Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Amending a return S. Amending a return national, or Student or business apprentice from India. Amending a return For more information, see Exemptions in chapter 5. Amending a return How To Figure Tax When you figure your U. Amending a return S. Amending a return tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Amending a return Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Amending a return S. Amending a return citizens and residents. Amending a return Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Amending a return You cannot take any deductions against this income. Amending a return Social security and railroad retirement benefits. Amending a return   During the part of the year you are a nonresident alien, 85% of any U. Amending a return S. Amending a return social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Amending a return (See The 30% Tax in chapter 4. Amending a return )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Amending a return Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Amending a return If you received U. Amending a return S. Amending a return social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Amending a return You will not receive separate statements for the benefits received during your periods of U. Amending a return S. Amending a return residence and nonresidence. Amending a return Therefore, it is important for you to keep careful records of these amounts. Amending a return You will need this information to properly complete your return and determine your tax liability. Amending a return If you received railroad retirement benefits while you were a nonresident alien, the U. Amending a return S. Amending a return Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Amending a return If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Amending a return Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Amending a return Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Amending a return There are certain restrictions that may apply. Amending a return These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Amending a return Foreign tax credit. Amending a return   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Amending a return   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Amending a return For more information, see the Instructions for Form 1116 and Publication 514. Amending a return Child and dependent care credit. Amending a return   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Amending a return Generally, you must be able to claim an exemption for your dependent. Amending a return   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Amending a return   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Amending a return   For more information, get Publication 503 and Form 2441. Amending a return Retirement savings contributions credit. Amending a return   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Amending a return You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Amending a return Use Form 8880 to figure the credit. Amending a return For more information, see Publication 590. Amending a return Child tax credit. Amending a return   You may be able to take this credit if you have a qualifying child. Amending a return   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Amending a return Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Amending a return Is a U. Amending a return S. Amending a return citizen, a U. Amending a return S. Amending a return national, or a resident alien. Amending a return Did not provide over half of his or her own support for 2013. Amending a return Lived with you more than half of 2013. Amending a return Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Amending a return Is claimed as a dependent on your return. Amending a return An adopted child is always treated as your own child. Amending a return An adopted child includes a child lawfully placed with you for legal adoption. Amending a return   See your form instructions for additional details. Amending a return Adoption credit. Amending a return   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Amending a return This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Amending a return To claim the adoption credit, file Form 8839 with the U. Amending a return S. Amending a return income tax return that you file. Amending a return   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Amending a return S. Amending a return citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Amending a return Payments You can report as payments against your U. Amending a return S. Amending a return income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Amending a return These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Amending a return S. Amending a return sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Amending a return Forms To File The U. Amending a return S. Amending a return income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Amending a return Resident at end of year. Amending a return   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Amending a return S. Amending a return resident on the last day of the tax year. Amending a return Write “Dual-Status Return” across the top of the return. Amending a return Attach a statement to your return to show the income for the part of the year you are a nonresident. Amending a return You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Amending a return Nonresident at end of year. Amending a return   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Amending a return S. Amending a return resident on the last day of the tax year. Amending a return Write “Dual-Status Return” across the top of the return. Amending a return Attach a statement to your return to show the income for the part of the year you are a resident. Amending a return You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Amending a return   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Amending a return For more information, see Expatriation Tax in chapter 4. Amending a return Statement. Amending a return   Any statement must have your name, address, and taxpayer identification number on it. Amending a return You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Amending a return When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Amending a return If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Amending a return In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Amending a return If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Amending a return If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Amending a return If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Amending a return If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Amending a return In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Amending a return O. Amending a return Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Amending a return Prev  Up  Next   Home   More Online Publications