File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Amending My Tax Return

W1040Tax Breaks For The Unemployed2005 Tax FormsWhere Can I Get A 1040ez Tax Form140ez 2011Freetaxusa 20111040ez1040x 2010Can I Still File Taxes For 20121040 Ez Forms And InstructionsHow Can I Efile My 2012 TaxesFree File 2011 TaxesFile A Tax AmendmentIrs GovHelp Amending Tax ReturnOhio State Tax Forms 2011State 1040ez Tax FormIrs Gov Irs FormsFree File AllianceFree Efile 1040ezAmending A Tax Return1040nrAmended Return2012 Tax Return Booklet1040ez Free FileFile State Tax Return OnlyI Need To Amend My TaxesIrs Form 1040Free Tax Preparation SoftwareState ReturnsH&r Block Tax OnlineUs Irs Tax FormsFree Tax Filing For Federal And StateH R Block TaxFree Federal State Tax FilingMilitary Turbo Tax1040ez 2009 Tax FormFile Federal Taxes OnlineE-file State TaxesWww Freefile Dor In Gov

Amending My Tax Return

Amending my tax return 5. Amending my tax return   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. Amending my tax return Shared equity financing agreement. Amending my tax return Donation of use of the property. Amending my tax return Examples. Amending my tax return Days used for repairs and maintenance. Amending my tax return Days used as a main home before or after renting. Amending my tax return Reporting Income and DeductionsNot used as a home. Amending my tax return Used as a home but rented less than 15 days. Amending my tax return Used as a home and rented 15 days or more. Amending my tax return If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. Amending my tax return In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. Amending my tax return Only your rental expenses may deducted on Schedule E (Form 1040). Amending my tax return Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). Amending my tax return You must also determine if the dwelling unit is considered a home. Amending my tax return The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. Amending my tax return Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. Amending my tax return There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. Amending my tax return Dwelling unit. Amending my tax return   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. Amending my tax return It also includes all structures or other property belonging to the dwelling unit. Amending my tax return A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. Amending my tax return   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. Amending my tax return Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. Amending my tax return Example. Amending my tax return You rent a room in your home that is always available for short-term occupancy by paying customers. Amending my tax return You do not use the room yourself and you allow only paying customers to use the room. Amending my tax return This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. Amending my tax return Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. Amending my tax return When dividing your expenses, follow these rules. Amending my tax return Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. Amending my tax return (This rule does not apply when determining whether you used the unit as a home. Amending my tax return ) Any day that the unit is available for rent but not actually rented is not a day of rental use. Amending my tax return Fair rental price. Amending my tax return   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. Amending my tax return The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. Amending my tax return   Ask yourself the following questions when comparing another property with yours. Amending my tax return Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. Amending my tax return Example. Amending my tax return Your beach cottage was available for rent from June 1 through August 31 (92 days). Amending my tax return Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. Amending my tax return The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. Amending my tax return Your family also used the cottage during the last 2 weeks of May (14 days). Amending my tax return The cottage was not used at all before May 17 or after August 31. Amending my tax return You figure the part of the cottage expenses to treat as rental expenses as follows. Amending my tax return The cottage was used for rental a total of 85 days (92 − 7). Amending my tax return The days it was available for rent but not rented (7 days) are not days of rental use. Amending my tax return The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. Amending my tax return You used the cottage for personal purposes for 14 days (the last 2 weeks in May). Amending my tax return The total use of the cottage was 99 days (14 days personal use + 85 days rental use). Amending my tax return Your rental expenses are 85/99 (86%) of the cottage expenses. Amending my tax return Note. Amending my tax return When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. Amending my tax return Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. Amending my tax return Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. Amending my tax return If you have a net loss, you may not be able to deduct all of the rental expenses. Amending my tax return See Dwelling Unit Used as a Home, next. Amending my tax return Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. Amending my tax return You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. Amending my tax return See What is a day of personal use , later. Amending my tax return If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. Amending my tax return Instead, count it as a day of personal use in applying both (1) and (2) above. Amending my tax return What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. Amending my tax return You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). Amending my tax return However, see Days used as a main home before or after renting , later. Amending my tax return A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Amending my tax return Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. Amending my tax return ), and lineal descendants (children, grandchildren, etc. Amending my tax return ). Amending my tax return Anyone under an arrangement that lets you use some other dwelling unit. Amending my tax return Anyone at less than a fair rental price. Amending my tax return Main home. Amending my tax return   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. Amending my tax return Shared equity financing agreement. Amending my tax return   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. Amending my tax return Donation of use of the property. Amending my tax return   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. Amending my tax return Examples. Amending my tax return   The following examples show how to determine if you have days of personal use. Amending my tax return Example 1. Amending my tax return You and your neighbor are co-owners of a condominium at the beach. Amending my tax return Last year, you rented the unit to vacationers whenever possible. Amending my tax return The unit was not used as a main home by anyone. Amending my tax return Your neighbor used the unit for 2 weeks last year; you did not use it at all. Amending my tax return Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. Amending my tax return Example 2. Amending my tax return You and your neighbors are co-owners of a house under a shared equity financing agreement. Amending my tax return Your neighbors live in the house and pay you a fair rental price. Amending my tax return Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. Amending my tax return This is because your neighbors rent the house as their main home under a shared equity financing agreement. Amending my tax return Example 3. Amending my tax return You own a rental property that you rent to your son. Amending my tax return Your son does not own any interest in this property. Amending my tax return He uses it as his main home and pays you a fair rental price. Amending my tax return Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. Amending my tax return Example 4. Amending my tax return You rent your beach house to Rosa. Amending my tax return Rosa rents her cabin in the mountains to you. Amending my tax return You each pay a fair rental price. Amending my tax return You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. Amending my tax return Example 5. Amending my tax return You rent an apartment to your mother at less than a fair rental price. Amending my tax return You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. Amending my tax return Days used for repairs and maintenance. Amending my tax return   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Amending my tax return Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. Amending my tax return Example. Amending my tax return Corey owns a cabin in the mountains that he rents for most of the year. Amending my tax return He spends a week at the cabin with family members. Amending my tax return Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. Amending my tax return Corey's family members, however, work substantially full time on the cabin each day during the week. Amending my tax return The main purpose of being at the cabin that week is to do maintenance work. Amending my tax return Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. Amending my tax return Days used as a main home before or after renting. Amending my tax return   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. Amending my tax return Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. Amending my tax return You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. Amending my tax return However, this special rule does not apply when dividing expenses between rental and personal use. Amending my tax return See Property Changed to Rental Use in chapter 4. Amending my tax return Example 1. Amending my tax return On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. Amending my tax return You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). Amending my tax return On June 1, 2013, you moved back into your old house. Amending my tax return The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. Amending my tax return Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. Amending my tax return Example 2. Amending my tax return On January 31, you moved out of the condominium where you had lived for 3 years. Amending my tax return You offered it for rent at a fair rental price beginning on February 1. Amending my tax return You were unable to rent it until April. Amending my tax return On September 15, you sold the condominium. Amending my tax return The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. Amending my tax return Examples. Amending my tax return   The following examples show how to determine whether you used your rental property as a home. Amending my tax return Example 1. Amending my tax return You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. Amending my tax return You rented the basement apartment at a fair rental price to college students during the regular school year. Amending my tax return You rented to them on a 9-month lease (273 days). Amending my tax return You figured 10% of the total days rented to others at a fair rental price is 27 days. Amending my tax return During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. Amending my tax return Your basement apartment was used as a home because you used it for personal purposes for 30 days. Amending my tax return Rent-free use by your brothers is considered personal use. Amending my tax return Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). Amending my tax return Example 2. Amending my tax return You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). Amending my tax return Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. Amending my tax return You figured 10% of the total days rented to others at a fair rental price is 3 days. Amending my tax return The room was used as a home because you used it for personal purposes for 21 days. Amending my tax return That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). Amending my tax return Example 3. Amending my tax return You own a condominium apartment in a resort area. Amending my tax return You rented it at a fair rental price for a total of 170 days during the year. Amending my tax return For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. Amending my tax return Your family actually used the apartment for 10 of those days. Amending my tax return Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. Amending my tax return You figured 10% of the total days rented to others at a fair rental price is 16 days. Amending my tax return Your family also used the apartment for 7 other days during the year. Amending my tax return You used the apartment as a home because you used it for personal purposes for 17 days. Amending my tax return That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). Amending my tax return Minimal rental use. Amending my tax return   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. Amending my tax return See Used as a home but rented less than 15 days, later, for more information. Amending my tax return Limit on deductions. Amending my tax return   Renting a dwelling unit that is considered a home is not a passive activity. Amending my tax return Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. Amending my tax return The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. Amending my tax return Any expenses carried forward to the next year will be subject to any limits that apply for that year. Amending my tax return This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. Amending my tax return   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. Amending my tax return Reporting Income and Deductions Property not used for personal purposes. Amending my tax return   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. Amending my tax return Property used for personal purposes. Amending my tax return   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. Amending my tax return Not used as a home. Amending my tax return   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. Amending my tax return Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Amending my tax return The expenses for personal use are not deductible as rental expenses. Amending my tax return   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. Amending my tax return Used as a home but rented less than 15 days. Amending my tax return   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). Amending my tax return You are not required to report the rental income and rental expenses from this activity. Amending my tax return The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). Amending my tax return See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. Amending my tax return Used as a home and rented 15 days or more. Amending my tax return   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. Amending my tax return Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Amending my tax return The expenses for personal use are not deductible as rental expenses. Amending my tax return   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. Amending my tax return You do not need to use Worksheet 5-1. Amending my tax return   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. Amending my tax return To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. Amending my tax return Worksheet 5-1. Amending my tax return Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. Amending my tax return Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . Amending my tax return ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. Amending my tax return Rental Use Percentage A. Amending my tax return Total days available for rent at fair rental price A. Amending my tax return       B. Amending my tax return Total days available for rent (line A) but not rented B. Amending my tax return       C. Amending my tax return Total days of rental use. Amending my tax return Subtract line B from line A C. Amending my tax return       D. Amending my tax return Total days of personal use (including days rented at less than fair rental price) D. Amending my tax return       E. Amending my tax return Total days of rental and personal use. Amending my tax return Add lines C and D E. Amending my tax return       F. Amending my tax return Percentage of expenses allowed for rental. Amending my tax return Divide line C by line E     F. Amending my tax return . Amending my tax return PART II. Amending my tax return Allowable Rental Expenses 1. Amending my tax return Enter rents received 1. Amending my tax return   2a. Amending my tax return Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. Amending my tax return       b. Amending my tax return Enter the rental portion of real estate taxes b. Amending my tax return       c. Amending my tax return Enter the rental portion of deductible casualty and theft losses (see instructions) c. Amending my tax return       d. Amending my tax return Enter direct rental expenses (see instructions) d. Amending my tax return       e. Amending my tax return Fully deductible rental expenses. Amending my tax return Add lines 2a–2d. Amending my tax return Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. Amending my tax return   3. Amending my tax return Subtract line 2e from line 1. Amending my tax return If zero or less, enter -0- 3. Amending my tax return   4a. Amending my tax return Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. Amending my tax return       b. Amending my tax return Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. Amending my tax return       c. Amending my tax return Carryover of operating expenses from 2012 worksheet c. Amending my tax return       d. Amending my tax return Add lines 4a–4c d. Amending my tax return       e. Amending my tax return Allowable expenses. Amending my tax return Enter the smaller of line 3 or line 4d (see instructions) 4e. Amending my tax return   5. Amending my tax return Subtract line 4e from line 3. Amending my tax return If zero or less, enter -0- 5. Amending my tax return   6a. Amending my tax return Enter the rental portion of excess casualty and theft losses (see instructions) 6a. Amending my tax return       b. Amending my tax return Enter the rental portion of depreciation of the dwelling unit b. Amending my tax return       c. Amending my tax return Carryover of excess casualty losses and depreciation from 2012 worksheet c. Amending my tax return       d. Amending my tax return Add lines 6a–6c d. Amending my tax return       e. Amending my tax return Allowable excess casualty and theft losses and depreciation. Amending my tax return Enter the smaller of  line 5 or line 6d (see instructions) 6e. Amending my tax return   PART III. Amending my tax return Carryover of Unallowed Expenses to Next Year 7a. Amending my tax return Operating expenses to be carried over to next year. Amending my tax return Subtract line 4e from line 4d 7a. Amending my tax return   b. Amending my tax return Excess casualty and theft losses and depreciation to be carried over to next year. Amending my tax return  Subtract line 6e from line 6d b. Amending my tax return   Worksheet 5-1 Instructions. Amending my tax return Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. Amending my tax return Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. Amending my tax return Line 2a. Amending my tax return Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. Amending my tax return Do not include interest on a loan that did not benefit the dwelling unit. Amending my tax return For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. Amending my tax return Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. Amending my tax return Include the rental portion of this interest in the total you enter on line 2a of the worksheet. Amending my tax return   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. Amending my tax return See the Schedule A instructions. Amending my tax return However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. Amending my tax return See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. Amending my tax return Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. Amending my tax return   Note. Amending my tax return Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. Amending my tax return Instead, figure the personal portion on a separate Schedule A. Amending my tax return If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. Amending my tax return           Line 2c. Amending my tax return Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. Amending my tax return To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. Amending my tax return If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. Amending my tax return On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. Amending my tax return Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. Amending my tax return   Note. Amending my tax return Do not file this Form 4684 or use it to figure your personal losses on Schedule A. Amending my tax return Instead, figure the personal portion on a separate Form 4684. Amending my tax return           Line 2d. Amending my tax return Enter the total of your rental expenses that are directly related only to the rental activity. Amending my tax return These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. Amending my tax return Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. Amending my tax return           Line 2e. Amending my tax return You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. Amending my tax return Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. Amending my tax return           Line 4b. Amending my tax return On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. Amending my tax return If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. Amending my tax return Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). Amending my tax return           Line 4e. Amending my tax return You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. Amending my tax return *           Line 6a. Amending my tax return To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. Amending my tax return   A. Amending my tax return Enter the amount from Form 4684, line 10       B. Amending my tax return Enter the rental portion of line A       C. Amending my tax return Enter the amount from line 2c of this worksheet       D. Amending my tax return Subtract line C from line B. Amending my tax return Enter the result here and on line 6a of this worksheet               Line 6e. Amending my tax return You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. Amending my tax return * *Allocating the limited deduction. Amending my tax return If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. Amending my tax return Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. Amending my tax return Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Letter 681C Frequently Asked Questions (FAQs)

What is the letter telling me?

Based on the information you provided, we accept your request to pay as we confirmed in the letter. This does not constitute a formal Installment Agreement.

What do I have to do?

Pay as much as you can pay.

How much time do I have?

Pay when you can. It is to your advantage to pay the amount due as soon as possible, since we charge penalty and interest until the balance due is paid.

What happens if I don't take any action?

If you do not make the payment, enforced collection action may be taken to collect the amount you owe.

Who should I contact?

You can call the toll free number provided in the letter. The person that answers the phone will assist you.

Page Last Reviewed or Updated: 30-Jan-2014

The Amending My Tax Return

Amending my tax return Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Amending my tax return It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Amending my tax return The maximum amount you can claim for the credit is $1,000 for each qualifying child. Amending my tax return Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Amending my tax return S. Amending my tax return citizen, a U. Amending my tax return S. Amending my tax return national, or a U. Amending my tax return S. Amending my tax return resident alien. Amending my tax return For more information, see Publication 519, U. Amending my tax return S. Amending my tax return Tax Guide for Aliens. Amending my tax return If the child was adopted, see Adopted child , later. Amending my tax return For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Amending my tax return Example. Amending my tax return Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Amending my tax return Because he is not a U. Amending my tax return S. Amending my tax return citizen, U. Amending my tax return S. Amending my tax return national, or U. Amending my tax return S. Amending my tax return resident alien, he is not a qualifying child for the child tax credit. Amending my tax return Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Amending my tax return   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Amending my tax return   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Amending my tax return To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Amending my tax return For more information about the substantial presence test, see Publication 519, U. Amending my tax return S. Amending my tax return Tax Guide for Aliens. Amending my tax return Adopted child. Amending my tax return   An adopted child is always treated as your own child. Amending my tax return An adopted child includes a child lawfully placed with you for legal adoption. Amending my tax return   If you are a U. Amending my tax return S. Amending my tax return citizen or U. Amending my tax return S. Amending my tax return national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Amending my tax return Exceptions to time lived with you. Amending my tax return    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Amending my tax return Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Amending my tax return   There are also exceptions for kidnapped children and children of divorced or separated parents. Amending my tax return For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Amending my tax return Qualifying child of more than one person. Amending my tax return   A special rule applies if your qualifying child is the qualifying child of more than one person. Amending my tax return For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Amending my tax return Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Amending my tax return The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Amending my tax return If this amount is zero, you cannot take this credit because there is no tax to reduce. Amending my tax return But you may be able to take the additional child tax credit. Amending my tax return See Additional Child Tax Credit, later. Amending my tax return Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Amending my tax return Married filing jointly – $110,000. Amending my tax return Single, head of household, or qualifying widow(er) – $75,000. Amending my tax return Married filing separately – $55,000. Amending my tax return Modified AGI. Amending my tax return   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Amending my tax return Any amount excluded from income because of the exclusion of income from Puerto Rico. Amending my tax return On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Amending my tax return ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Amending my tax return Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Amending my tax return Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Amending my tax return Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Amending my tax return   If you do not have any of the above, your modified AGI is the same as your AGI. Amending my tax return AGI. Amending my tax return   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Amending my tax return Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Amending my tax return You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Amending my tax return You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Amending my tax return Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Amending my tax return Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Amending my tax return Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Amending my tax return For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Amending my tax return Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Amending my tax return The additional child tax credit may give you a refund even if you do not owe any tax. Amending my tax return How to claim the additional child tax credit. Amending my tax return   To claim the additional child tax credit, follow the steps below. Amending my tax return Make sure you figured the amount, if any, of your child tax credit. Amending my tax return If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Amending my tax return If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Amending my tax return Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Amending my tax return Please click the link to view the image. Amending my tax return Child tax worksheet - page 1. Amending my tax return Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Amending my tax return Please click the link to view the image. Amending my tax return Child tax worksheet - page 2. Amending my tax return Line 11 Worksheet This image is too large to be displayed in the current screen. Amending my tax return Please click the link to view the image. Amending my tax return Line 11 worksheet - page 1. Amending my tax return Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Amending my tax return Please click the link to view the image. Amending my tax return Line 11 worksheet - page 2. Amending my tax return 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Amending my tax return  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Amending my tax return  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Amending my tax return     1. Amending my tax return a. Amending my tax return Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Amending my tax return     b. Amending my tax return Enter the amount of any nontaxable combat pay received. Amending my tax return Also enter this amount on Schedule 8812, line 4b. Amending my tax return This amount should be shown in Form(s) W-2, box 12, with code Q. Amending my tax return 1b. Amending my tax return       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Amending my tax return Otherwise, skip lines 2a through 2e and go to line 3. Amending my tax return     2. Amending my tax return a. Amending my tax return Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Amending my tax return     b. Amending my tax return Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Amending my tax return * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Amending my tax return Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Amending my tax return Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Amending my tax return     c. Amending my tax return Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Amending my tax return * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Amending my tax return Do not include on this line any amounts exempt from self-employment tax 2c. Amending my tax return         d. Amending my tax return If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Amending my tax return Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Amending my tax return         e. Amending my tax return If line 2c is a profit, enter the smaller of line 2c or line 2d. Amending my tax return If line 2c is a (loss), enter the (loss) from line 2c. Amending my tax return 2e. Amending my tax return   3. Amending my tax return Combine lines 1a, 1b, 2a, 2b, and 2e. Amending my tax return If zero or less, stop. Amending my tax return Do not complete the rest of this worksheet. Amending my tax return Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Amending my tax return   4. Amending my tax return Enter any amount included on line 1a that is:               a. Amending my tax return A scholarship or fellowship grant not reported on Form W-2 4a. Amending my tax return         b. Amending my tax return For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Amending my tax return         c. Amending my tax return A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Amending my tax return This amount may be shown in box 11 of your Form W-2. Amending my tax return If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Amending my tax return 4c. Amending my tax return       5. Amending my tax return a. Amending my tax return Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Amending my tax return Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Amending my tax return             b. Amending my tax return Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Amending my tax return 5b. Amending my tax return             c. Amending my tax return Subtract line 5b from line 5a 5c. Amending my tax return       6. Amending my tax return Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Amending my tax return       7. Amending my tax return Add lines 4a through 4c, 5c, and 6 7. Amending my tax return   8. Amending my tax return Subtract line 7 from line 3 8. Amending my tax return       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Amending my tax return If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Amending my tax return     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Amending my tax return Put your name and social security number on Schedule SE and attach it to your return. Amending my tax return                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Amending my tax return  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Amending my tax return               1. Amending my tax return a. Amending my tax return Enter the amount from Form 1040A, line 7 1a. Amending my tax return         b. Amending my tax return Enter the amount of any nontaxable combat pay received. Amending my tax return Also enter this amount on Schedule 8812, line 4b. Amending my tax return This amount should be shown in Form(s) W-2, box 12, with code Q. Amending my tax return 1b. Amending my tax return         c. Amending my tax return Add lines 1a and 1b. Amending my tax return     1c. Amending my tax return   2. Amending my tax return Enter any amount included on line 1a that is:           a. Amending my tax return A scholarship or fellowship grant not reported on Form W-2 2a. Amending my tax return         b. Amending my tax return For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Amending my tax return         c. Amending my tax return A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Amending my tax return This amount may be shown in box 11 of your Form W-2. Amending my tax return If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Amending my tax return       3. Amending my tax return Add lines 2a through 2c 3. Amending my tax return   4. Amending my tax return Subtract line 3 from line 1c. Amending my tax return Enter the result here and on line 2 of the Line 11 Worksheet 4. Amending my tax return                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Amending my tax return Social security tax, Medicare tax, and Additional Medicare Tax on wages. Amending my tax return 1. Amending my tax return Enter the social security tax withheld (Form(s) W-2, box 4) 1. Amending my tax return   2. Amending my tax return Enter the Medicare tax withheld (Form(s) W-2, box 6). Amending my tax return Box 6 includes any Additional Medicare Tax 2. Amending my tax return   3. Amending my tax return Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Amending my tax return   4. Amending my tax return Add lines 1, 2, and 3 4. Amending my tax return   5. Amending my tax return Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Amending my tax return   6. Amending my tax return Subtract line 5 from line 4 6. Amending my tax return   Additional Medicare Tax on Self-Employment Income. Amending my tax return 7. Amending my tax return Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Amending my tax return   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Amending my tax return Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Amending my tax return Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Amending my tax return 8. Amending my tax return Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Amending my tax return   9. Amending my tax return Enter the Medicare tax (Form(s) W-2, box 14) 9. Amending my tax return   10. Amending my tax return Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Amending my tax return Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Amending my tax return   11. Amending my tax return Add lines 8, 9, and 10 11. Amending my tax return   12. Amending my tax return Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Amending my tax return   13. Amending my tax return Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Amending my tax return   14. Amending my tax return Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Amending my tax return Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Amending my tax return   15. Amending my tax return Add lines 12, 13, and 14 15. Amending my tax return   Line 6 amount 16. Amending my tax return Add lines 6, 7, 11, and 15. Amending my tax return Enter here and on line 6 of the Line 11 Worksheet. Amending my tax return 16. Amending my tax return   Paperwork Reduction Act Notice. Amending my tax return   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Amending my tax return You are required to give us the information if requested. Amending my tax return We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Amending my tax return   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Amending my tax return Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Amending my tax return Generally, tax returns and return information are confidential, as required by section 6103. Amending my tax return   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Amending my tax return For the estimated averages, see the instructions for your income tax return. Amending my tax return   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Amending my tax return See Comments and suggestions , earlier. Amending my tax return How To Get Tax Help 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 my tax return Free help with your tax return. Amending my tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. Amending my tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amending my tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amending my 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 my 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 my tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amending my tax return gov, download the IRS2Go app, or call 1-800-906-9887. Amending my tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amending my tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amending my tax return aarp. Amending my tax return org/money/taxaide or call 1-888-227-7669. Amending my tax return For more information on these programs, go to IRS. Amending my tax return gov and enter “VITA” in the search box. Amending my tax return Internet. Amending my tax return    IRS. Amending my tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amending my tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Amending my 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 my tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amending my tax return gov or download the IRS2Go app and select the Refund Status option. Amending my tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Amending my 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 my 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 my tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amending my tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. Amending my tax return No need to wait on the phone or stand in line. Amending my 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 my tax return When you reach the response screen, you can print the entire interview and the final response for your records. Amending my tax return New subject areas are added on a regular basis. Amending my tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amending my 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 my tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amending my 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 my 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 my 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 my tax return You can also ask the IRS to mail a return or an account transcript to you. Amending my 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 my tax return gov or by calling 1-800-908-9946. Amending my tax return Tax return and tax account transcripts are generally available for the current year and the past three years. Amending my 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 my 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 my 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 my tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. Amending my tax return gov and enter Where's My Amended Return? in the search box. Amending my tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amending my tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Amending my tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. Amending my tax return gov. Amending my tax return Select the Payment tab on the front page of IRS. Amending my tax return gov for more information. Amending my 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 my tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amending my tax return gov. Amending my 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 my tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amending my tax return gov. Amending my tax return Request an Electronic Filing PIN by going to IRS. Amending my tax return gov and entering Electronic Filing PIN in the search box. Amending my tax return Download forms, instructions and publications, including accessible versions for people with disabilities. Amending my tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amending my tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amending my tax return An employee can answer questions about your tax account or help you set up a payment plan. Amending my tax return Before you visit, check the Office Locator on IRS. Amending my 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 my tax return If you have a special need, such as a disability, you can request an appointment. Amending my 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 my tax return Apply for an Employer Identification Number (EIN). Amending my tax return Go to IRS. Amending my tax return gov and enter Apply for an EIN in the search box. Amending my tax return Read the Internal Revenue Code, regulations, or other official guidance. Amending my tax return Read Internal Revenue Bulletins. Amending my tax return Sign up to receive local and national tax news and more by email. Amending my tax return Just click on “subscriptions” above the search box on IRS. Amending my tax return gov and choose from a variety of options. Amending my tax return    Phone. Amending my 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 my tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Amending my 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 my tax return gov, or download the IRS2Go app. Amending my 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 my tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amending my tax return Most VITA and TCE sites offer free electronic filing. Amending my tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amending my 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 my 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 my 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 my tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Amending my 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 my 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 my tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amending my tax return Note, the above information is for our automated hotline. Amending my 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 my tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amending my tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amending my tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Amending my 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 my tax return You should receive your order within 10 business days. Amending my tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amending my 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 my tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amending my tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amending my tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amending my tax return    Walk-in. Amending my tax return You can find a selection of forms, publications and services — in-person. Amending my tax return Products. Amending my tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amending my tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amending my tax return Services. Amending my tax return You can walk in to your local TAC for face-to-face tax help. Amending my tax return An employee can answer questions about your tax account or help you set up a payment plan. Amending my tax return Before visiting, use the Office Locator tool on IRS. Amending my 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 my tax return    Mail. Amending my tax return You can send your order for forms, instructions, and publications to the address below. Amending my tax return You should receive a response within 10 business days after your request is received. Amending my tax return Internal Revenue Service 1201 N. Amending my tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Amending my tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amending my tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amending my 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 my 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 my tax return You face (or your business is facing) an immediate threat of adverse action. Amending my 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 my 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 my tax return Here's why we can help: TAS is an independent organization within the IRS. Amending my tax return Our advocates know how to work with the IRS. Amending my tax return Our services are free and tailored to meet your needs. Amending my tax return We have offices in every state, the District of Columbia, and Puerto Rico. Amending my 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 my tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amending my tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amending my 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 my 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 my tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amending my tax return Prev  Up  Next   Home   More Online Publications