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Amendment To Taxes

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Amendment To Taxes

Amendment to taxes Publication 595 - Introductory Material Table of Contents Introduction Important Reminder Introduction This publication discusses the Capital Construction Fund (CCF). Amendment to taxes The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the Internal Revenue Service (IRS). Amendment to taxes This program allows fishermen to defer paying income tax on certain income they invest in a CCF account and later use to acquire, build, or rebuild fishing vessels. Amendment to taxes This publication does not discuss all the tax rules that may apply to your fishing trade or business. Amendment to taxes For general information about the federal tax laws that apply to individuals, including commercial fishermen, who file Schedule C or C-EZ, see Publication 334, Tax Guide for Small Business. Amendment to taxes If your trade or business is a partnership or corporation, see Publication 541, Partnerships, or Publication 542, Corporations. Amendment to taxes Comments and suggestions. Amendment to taxes   We welcome your comments about this publication and your suggestions for future editions. Amendment to taxes   You can email us at *taxforms@irs. Amendment to taxes gov. Amendment to taxes Please put “Publications Comment” on the subject line. Amendment to taxes   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Amendment to taxes NW, IR-6406 Washington, DC 20224   We respond to many letters by telephone. Amendment to taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amendment to taxes Important Reminder Photographs of missing children. Amendment to taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amendment to taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amendment to taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amendment to taxes Prev  Up  Next   Home   More Online Publications
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Understanding your CP11A Notice

We made changes to your return because we believe there's a miscalculation involving your Earned Income Credit. You owe money on your taxes as a result of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us within 60 days of the date of your notice if you disagree with the change we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.

If you contact us in writing within 60 days of the date of this notice, we'll reverse the change we made to your account. However, if you're unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don’t contact us within the 60-day period, you'll lose your right to appeal our decision before payment of tax.

If you don't contact us within 60 days, the change won’t be reversed and you must pay the additional tax. You may then file a claim for refund. You must submit the claim within three years of the date you filed the tax return, or within two years of the date of your last payment for this tax.

What happens if I can’t pay the full amount I owe?
You can arrange to make a payment plan with us if you can’t pay the full amount you owe.

Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However interest accrues on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you will receive a late payment penalty. You can contact us at the number given on your notice at 1-800-829-0922 if you're unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

What's the difference between the "Child Tax Credit" and the "Additional Child Tax Credit?" Can I qualify for both?
The Child Tax Credit is for people who have a qualifying child and meet the eligibility requirements. The maximum amount you can claim is $1000 for each qualifying child. The Additional Child Tax Credit is for eligible individuals who receive less than the full amount of Child Tax Credit. You may qualify for both the Child Tax Credit and the Additional Child Tax Credit. For more information, see:

How do I claim an Additional Child Tax Credit?
You can claim the credit by completing a Form 1040 Schedule 8812, Child Tax Credit and attaching it to your income tax return.

My child is turning 18 this year. Can I still get the Additional Child Tax Credit?
No. Your child must be under age 17 at the end of 2009 to qualify for both the Child Tax Credit and the Additional Child Tax Credit.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Use the EITC Assistant on our website to help you complete your Schedule EIC, Earned Income Credit and claim your Earned Income Credit.

If you have any dependent children, remember to check out if you are eligible to claim the Child Tax Credit and the Additional Child Tax Credit the next time you file your income tax return. Instructions for claiming the Child Tax Credit are found in the Form 1040 Instruction booklet. Use Form 1040 Schedule 8812, Child Tax Credit to claim the Additional Child Tax Credit, if you are eligible.

Page Last Reviewed or Updated: 28-Mar-2014

The Amendment To Taxes

Amendment to taxes 5. Amendment to taxes   Table and Worksheets for the Self-Employed Table of Contents Community property laws. Amendment to taxes As discussed in chapters 2 and 4, if you are self-employed, you must use the rate table or rate worksheet and deduction worksheet to figure your deduction for contributions you made for yourself to a SEP-IRA or qualified plan. Amendment to taxes First, use either the rate table or rate worksheet to find your reduced contribution rate. Amendment to taxes Then complete the deduction worksheet to figure your deduction for contributions. Amendment to taxes The table and the worksheets in chapter 5 apply only to self-employed individuals who have only one defined contribution plan, such as a profit-sharing plan. Amendment to taxes A SEP plan is treated as a profit-sharing plan. Amendment to taxes However, do not use this worksheet for SARSEPs. Amendment to taxes Rate table for self-employed. Amendment to taxes   If your plan's contribution rate is a whole percentage (for example, 12% rather than 12½%), you can use the table on the next page to find your reduced contribution rate. Amendment to taxes Otherwise, use the rate worksheet provided below. Amendment to taxes   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. Amendment to taxes Then read across to the rate under Column B. Amendment to taxes Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. Amendment to taxes    Example. Amendment to taxes You are a sole proprietor with no employees. Amendment to taxes If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. Amendment to taxes 090909. Amendment to taxes Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. Amendment to taxes Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Amendment to taxes For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Amendment to taxes       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Amendment to taxes       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Amendment to taxes     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. Amendment to taxes Subtract step 2 from step 1     Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed     Step 5           Multiply step 3 by step 4     Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate)     Step 7           Enter the smaller of step 5 or step 6     Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Amendment to taxes         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Amendment to taxes       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Amendment to taxes Do not enter more than $17,500     Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Amendment to taxes         • Otherwise, skip steps 16 through 18 and go to step 19. Amendment to taxes       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Amendment to taxes Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Amendment to taxes     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. Amendment to taxes     Step 21           Subtract step 20 from step 19. Amendment to taxes This is your maximum deductible contribution. Amendment to taxes                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Amendment to taxes   Rate worksheet for self-employed. Amendment to taxes   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. Amendment to taxes Use the following worksheet instead. Amendment to taxes Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Amendment to taxes 105)   2) Rate in line 1 plus 1 (for example, 0. Amendment to taxes 105 + 1 = 1. Amendment to taxes 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Amendment to taxes 105 ÷ 1. Amendment to taxes 105 = 0. Amendment to taxes 095)   Figuring your deduction. Amendment to taxes   Now that you have your self-employed rate from either the rate table or rate worksheet, you can figure your maximum deduction for contributions for yourself by completing the Deduction Worksheet for Self-Employed. Amendment to taxes Community property laws. Amendment to taxes   If you reside in a community property state and you are married and filing a separate return, disregard community property laws for step 1 of the Deduction Worksheet for Self-Employed. Amendment to taxes Enter on step 1 the total net profit you actually earned. Amendment to taxes Rate Table for Self-Employed Column A  If the plan contri- bution rate is: (shown as %) Column B  Your rate is: (shown as decimal) 1 . Amendment to taxes 009901 2 . Amendment to taxes 019608 3 . Amendment to taxes 029126 4 . Amendment to taxes 038462 5 . Amendment to taxes 047619 6 . Amendment to taxes 056604 7 . Amendment to taxes 065421 8 . Amendment to taxes 074074 9 . Amendment to taxes 082569 10 . Amendment to taxes 090909 11 . Amendment to taxes 099099 12 . Amendment to taxes 107143 13 . Amendment to taxes 115044 14 . Amendment to taxes 122807 15 . Amendment to taxes 130435 16 . Amendment to taxes 137931 17 . Amendment to taxes 145299 18 . Amendment to taxes 152542 19 . Amendment to taxes 159664 20 . Amendment to taxes 166667 21 . Amendment to taxes 173554 22 . Amendment to taxes 180328 23 . Amendment to taxes 186992 24 . Amendment to taxes 193548 25* . Amendment to taxes 200000* *The deduction for annual employer contributions (other than elective deferrals) to a SEP plan, a profit-sharing plan, or a money purchase plan cannot be more than 20% of your net earnings (figured without deducting contributions for yourself) from the business that has the plan. Amendment to taxes Example. Amendment to taxes You are a sole proprietor with no employees. Amendment to taxes The terms of your plan provide that you contribute 8½% (. Amendment to taxes 085) of your compensation to your plan. Amendment to taxes Your net profit from line 31, Schedule C (Form 1040) is $200,000. Amendment to taxes You have no elective deferrals or catch-up contributions. Amendment to taxes Your self-employment tax deduction on line 27 of Form 1040 is $9,728. Amendment to taxes See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. Amendment to taxes You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. Amendment to taxes Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Amendment to taxes For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Amendment to taxes $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Amendment to taxes       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Amendment to taxes     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. Amendment to taxes Subtract step 2 from step 1 190,272   Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed 0. Amendment to taxes 078   Step 5           Multiply step 3 by step 4 14,841   Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate) 21,675   Step 7           Enter the smaller of step 5 or step 6 14,841   Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Amendment to taxes         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Amendment to taxes       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Amendment to taxes Do not enter more than $17,500 N/A   Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Amendment to taxes         • Otherwise, skip steps 16 through 18 and go to step 19. Amendment to taxes       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Amendment to taxes Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Amendment to taxes     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. Amendment to taxes This is your maximum deductible contribution $14,841                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Amendment to taxes   See the filled-in Deduction Worksheet for Self-Employed on this page. Amendment to taxes Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Amendment to taxes 105) 0. Amendment to taxes 085 2) Rate in line 1 plus 1 (for example, 0. Amendment to taxes 105 + 1 = 1. Amendment to taxes 105) 1. Amendment to taxes 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Amendment to taxes 105 ÷ 1. Amendment to taxes 105 = 0. Amendment to taxes 095) 0. Amendment to taxes 078 This image is too large to be displayed in the current screen. Amendment to taxes Please click the link to view the image. Amendment to taxes Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications