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Can I Efile An Amended Tax Return

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Can I Efile An Amended Tax Return

Can i efile an amended tax return 2. Can i efile an amended tax return   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Can i efile an amended tax return Divorce and remarriage. Can i efile an amended tax return Annulled marriages. Can i efile an amended tax return Head of household or qualifying widow(er) with dependent child. Can i efile an amended tax return Considered married. Can i efile an amended tax return Same-sex marriage. Can i efile an amended tax return Spouse died during the year. Can i efile an amended tax return Married persons living apart. Can i efile an amended tax return Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. Can i efile an amended tax return  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Can i efile an amended tax return See Same-sex marriage under Marital Status, later. Can i efile an amended tax return Introduction This chapter helps you determine which filing status to use. Can i efile an amended tax return There are five filing statuses. Can i efile an amended tax return Single. Can i efile an amended tax return Married Filing Jointly. Can i efile an amended tax return Married Filing Separately. Can i efile an amended tax return Head of Household. Can i efile an amended tax return Qualifying Widow(er) With Dependent Child. Can i efile an amended tax return If more than one filing status applies to you, choose the one that will give you the lowest tax. Can i efile an amended tax return You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). Can i efile an amended tax return You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Can i efile an amended tax return Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. Can i efile an amended tax return S. Can i efile an amended tax return Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. Can i efile an amended tax return Unmarried persons. Can i efile an amended tax return   You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. Can i efile an amended tax return State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Can i efile an amended tax return Divorced persons. Can i efile an amended tax return   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Can i efile an amended tax return Divorce and remarriage. Can i efile an amended tax return   If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Can i efile an amended tax return Annulled marriages. Can i efile an amended tax return    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. Can i efile an amended tax return You must file Form 1040X, Amended U. Can i efile an amended tax return S. Can i efile an amended tax return Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. Can i efile an amended tax return Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Can i efile an amended tax return If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). Can i efile an amended tax return However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Can i efile an amended tax return Head of household or qualifying widow(er) with dependent child. Can i efile an amended tax return   If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. Can i efile an amended tax return See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Can i efile an amended tax return Married persons. Can i efile an amended tax return   If you are considered married, you and your spouse can file a joint return or separate returns. Can i efile an amended tax return Considered married. Can i efile an amended tax return   You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. Can i efile an amended tax return You are married and living together as a married couple. Can i efile an amended tax return You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. Can i efile an amended tax return You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. Can i efile an amended tax return You are separated under an interlocutory (not final) decree of divorce. Can i efile an amended tax return Same-sex marriage. Can i efile an amended tax return   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Can i efile an amended tax return The term “spouse” includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Can i efile an amended tax return However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Can i efile an amended tax return For more details, see Publication 501. Can i efile an amended tax return Spouse died during the year. Can i efile an amended tax return   If your spouse died during the year, you are considered married for the whole year for filing status purposes. Can i efile an amended tax return   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Can i efile an amended tax return For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Can i efile an amended tax return   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Can i efile an amended tax return Your deceased spouse's filing status is married filing separately for that year. Can i efile an amended tax return Married persons living apart. Can i efile an amended tax return   If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. Can i efile an amended tax return If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Can i efile an amended tax return Also, your tax may be lower, and you may be able to claim the earned income credit. Can i efile an amended tax return See Head of Household , later. Can i efile an amended tax return Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Can i efile an amended tax return To determine your marital status, see Marital Status , earlier. Can i efile an amended tax return Widow(er). Can i efile an amended tax return   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Can i efile an amended tax return You may, however, be able to use another filing status that will give you a lower tax. Can i efile an amended tax return See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Can i efile an amended tax return How to file. Can i efile an amended tax return   You can file Form 1040. Can i efile an amended tax return If you have taxable income of less than $100,000, you may be able to file Form 1040A. Can i efile an amended tax return If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Can i efile an amended tax return If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Can i efile an amended tax return Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. Can i efile an amended tax return Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. Can i efile an amended tax return On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Can i efile an amended tax return You can file a joint return even if one of you had no income or deductions. Can i efile an amended tax return If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. Can i efile an amended tax return Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. Can i efile an amended tax return If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). Can i efile an amended tax return You can choose the method that gives the two of you the lower combined tax. Can i efile an amended tax return How to file. Can i efile an amended tax return   If you file as married filing jointly, you can use Form 1040. Can i efile an amended tax return If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Can i efile an amended tax return If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Can i efile an amended tax return If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Can i efile an amended tax return Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Can i efile an amended tax return Spouse died. Can i efile an amended tax return   If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. Can i efile an amended tax return See Spouse died during the year under Marital Status, earlier, for more information. Can i efile an amended tax return   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. Can i efile an amended tax return Divorced persons. Can i efile an amended tax return   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. Can i efile an amended tax return Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Can i efile an amended tax return Accounting period. Can i efile an amended tax return   Both of you must use the same accounting period, but you can use different accounting methods. Can i efile an amended tax return See Accounting Periods and Accounting Methods in chapter 1. Can i efile an amended tax return Joint responsibility. Can i efile an amended tax return   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Can i efile an amended tax return This means that if one spouse does not pay the tax due, the other may have to. Can i efile an amended tax return Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Can i efile an amended tax return One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Can i efile an amended tax return You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. Can i efile an amended tax return Divorced taxpayer. Can i efile an amended tax return   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Can i efile an amended tax return This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Can i efile an amended tax return Relief from joint responsibility. Can i efile an amended tax return   In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Can i efile an amended tax return You can ask for relief no matter how small the liability. Can i efile an amended tax return   There are three types of relief available. Can i efile an amended tax return Innocent spouse relief. Can i efile an amended tax return Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). Can i efile an amended tax return Equitable relief. Can i efile an amended tax return    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Can i efile an amended tax return Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. Can i efile an amended tax return Signing a joint return. Can i efile an amended tax return   For a return to be considered a joint return, both spouses generally must sign the return. Can i efile an amended tax return Spouse died before signing. Can i efile an amended tax return   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Can i efile an amended tax return If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Can i efile an amended tax return Spouse away from home. Can i efile an amended tax return   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. Can i efile an amended tax return Injury or disease prevents signing. Can i efile an amended tax return   If your spouse cannot sign because of disease or injury and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Can i efile an amended tax return ” Be sure to also sign in the space provided for your signature. Can i efile an amended tax return Attach a dated statement, signed by you, to the return. Can i efile an amended tax return The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Can i efile an amended tax return Signing as guardian of spouse. Can i efile an amended tax return   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Can i efile an amended tax return Spouse in combat zone. Can i efile an amended tax return   You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf Area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. Can i efile an amended tax return Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Can i efile an amended tax return For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. Can i efile an amended tax return Other reasons spouse cannot sign. Can i efile an amended tax return    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Can i efile an amended tax return Attach the power of attorney (or a copy of it) to your tax return. Can i efile an amended tax return You can use Form 2848, Power of Attorney and Declaration of Representative. Can i efile an amended tax return Nonresident alien or dual-status alien. Can i efile an amended tax return   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Can i efile an amended tax return However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Can i efile an amended tax return S. Can i efile an amended tax return citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Can i efile an amended tax return If you do file a joint return, you and your spouse are both treated as U. Can i efile an amended tax return S. Can i efile an amended tax return residents for the entire tax year. Can i efile an amended tax return See chapter 1 of Publication 519. Can i efile an amended tax return Married Filing Separately You can choose married filing separately as your filing status if you are married. Can i efile an amended tax return This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. Can i efile an amended tax return If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. Can i efile an amended tax return You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). Can i efile an amended tax return This can apply to you even if you are not divorced or legally separated. Can i efile an amended tax return If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. Can i efile an amended tax return The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Can i efile an amended tax return See Head of Household , later, for more information. Can i efile an amended tax return You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. Can i efile an amended tax return However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Can i efile an amended tax return This way you can make sure you are using the filing status that results in the lowest combined tax. Can i efile an amended tax return When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Can i efile an amended tax return How to file. Can i efile an amended tax return   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Can i efile an amended tax return You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. Can i efile an amended tax return You can file Form 1040. Can i efile an amended tax return If your taxable income is less than $100,000, you may be able to file Form 1040A. Can i efile an amended tax return Select this filing status by checking the box on line 3 of either form. Can i efile an amended tax return Enter your spouse's full name and SSN or ITIN in the spaces provided. Can i efile an amended tax return If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. Can i efile an amended tax return Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Can i efile an amended tax return Special Rules If you choose married filing separately as your filing status, the following special rules apply. Can i efile an amended tax return Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Can i efile an amended tax return   Your tax rate generally is higher than on a joint return. Can i efile an amended tax return Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Can i efile an amended tax return You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000). Can i efile an amended tax return If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Can i efile an amended tax return For more information about these expenses, the credit, and the exclusion, see chapter 32. Can i efile an amended tax return You cannot take the earned income credit. Can i efile an amended tax return You cannot take the exclusion or credit for adoption expenses in most cases. Can i efile an amended tax return You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. Can i efile an amended tax return You cannot exclude any interest income from qualified U. Can i efile an amended tax return S. Can i efile an amended tax return savings bonds you used for higher education expenses. Can i efile an amended tax return If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. Can i efile an amended tax return The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. Can i efile an amended tax return Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Can i efile an amended tax return If your spouse itemizes deductions, you cannot claim the standard deduction. Can i efile an amended tax return If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Can i efile an amended tax return Adjusted gross income (AGI) limits. Can i efile an amended tax return   If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Can i efile an amended tax return Individual retirement arrangements (IRAs). Can i efile an amended tax return   You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. Can i efile an amended tax return Your deduction is reduced or eliminated if your income is more than a certain amount. Can i efile an amended tax return This amount is much lower for married individuals who file separately and lived together at any time during the year. Can i efile an amended tax return For more information, see How Much Can You Deduct in chapter 17. Can i efile an amended tax return Rental activity losses. Can i efile an amended tax return   If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income, up to $25,000. Can i efile an amended tax return This is called a special allowance. Can i efile an amended tax return However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Can i efile an amended tax return Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. Can i efile an amended tax return See Limits on Rental Losses in chapter 9. Can i efile an amended tax return Community property states. Can i efile an amended tax return   If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. Can i efile an amended tax return See Publication 555. Can i efile an amended tax return Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. Can i efile an amended tax return You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Can i efile an amended tax return This does not include any extensions. Can i efile an amended tax return A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Can i efile an amended tax return Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Can i efile an amended tax return Exception. Can i efile an amended tax return   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Can i efile an amended tax return The personal representative has 1 year from the due date of the return (including extensions) to make the change. Can i efile an amended tax return See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. Can i efile an amended tax return Head of Household You may be able to file as head of household if you meet all the following requirements. Can i efile an amended tax return You are unmarried or “considered unmarried” on the last day of the year. Can i efile an amended tax return See Marital Status , earlier, and Considered Unmarried , later. Can i efile an amended tax return You paid more than half the cost of keeping up a home for the year. Can i efile an amended tax return A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Can i efile an amended tax return However, if the qualifying person is your dependent parent, he or she does not have to live with you. Can i efile an amended tax return See Special rule for parent , later, under Qualifying Person. Can i efile an amended tax return If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. Can i efile an amended tax return You will also receive a higher standard deduction than if you file as single or married filing separately. Can i efile an amended tax return Kidnapped child. Can i efile an amended tax return   A child may qualify you to file as head of household even if the child has been kidnapped. Can i efile an amended tax return For more information, see Publication 501. Can i efile an amended tax return How to file. Can i efile an amended tax return   If you file as head of household, you can use Form 1040. Can i efile an amended tax return If your taxable income is less than $100,000, you may be able to file Form 1040A. Can i efile an amended tax return Indicate your choice of this filing status by checking the box on line 4 of either form. Can i efile an amended tax return Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Can i efile an amended tax return Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Can i efile an amended tax return You are considered unmarried on the last day of the tax year if you meet all the following tests. Can i efile an amended tax return You file a separate return (defined earlier under Joint Return After Separate Returns ). Can i efile an amended tax return You paid more than half the cost of keeping up your home for the tax year. Can i efile an amended tax return Your spouse did not live in your home during the last 6 months of the tax year. Can i efile an amended tax return Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Can i efile an amended tax return See Temporary absences , under Qualifying Person, later. Can i efile an amended tax return Your home was the main home of your child, stepchild, or foster child for more than half the year. Can i efile an amended tax return (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. Can i efile an amended tax return ) You must be able to claim an exemption for the child. Can i efile an amended tax return However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. Can i efile an amended tax return The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Can i efile an amended tax return If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. Can i efile an amended tax return See Publication 555 for more information. Can i efile an amended tax return Nonresident alien spouse. Can i efile an amended tax return   You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. Can i efile an amended tax return However, your spouse is not a qualifying person for head of household purposes. Can i efile an amended tax return You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Can i efile an amended tax return Choice to treat spouse as resident. Can i efile an amended tax return   You are considered married if you choose to treat your spouse as a resident alien. Can i efile an amended tax return See Publication 519. Can i efile an amended tax return Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. Can i efile an amended tax return You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. Can i efile an amended tax return Worksheet 2-1. Can i efile an amended tax return Cost of Keeping Up a Home   Amount You Paid Total Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $ Minus total amount you paid   () Amount others paid   $ If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Can i efile an amended tax return Costs you include. Can i efile an amended tax return   Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Can i efile an amended tax return   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. Can i efile an amended tax return However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Can i efile an amended tax return Costs you do not include. Can i efile an amended tax return   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Can i efile an amended tax return Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Can i efile an amended tax return Qualifying Person See Table 2-1 to see who is a qualifying person. Can i efile an amended tax return Any person not described in Table 2-1 is not a qualifying person. Can i efile an amended tax return Table 2-1. Can i efile an amended tax return Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Can i efile an amended tax return See the text of this chapter for the other requirements you must meet to claim head of household filing status. Can i efile an amended tax return IF the person is your . Can i efile an amended tax return . Can i efile an amended tax return . Can i efile an amended tax return   AND . Can i efile an amended tax return . Can i efile an amended tax return . Can i efile an amended tax return   THEN that person is . Can i efile an amended tax return . Can i efile an amended tax return . Can i efile an amended tax return qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. Can i efile an amended tax return   he or she is married and you can claim an exemption for him or her   a qualifying person. Can i efile an amended tax return   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Can i efile an amended tax return 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Can i efile an amended tax return 6   you cannot claim an exemption for him or her   not a qualifying person. Can i efile an amended tax return qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and you can claim an exemption for him or her5   a qualifying person. Can i efile an amended tax return   he or she did not live with you more than half the year   not a qualifying person. Can i efile an amended tax return   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Can i efile an amended tax return   you cannot claim an exemption for him or her   not a qualifying person. Can i efile an amended tax return 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Can i efile an amended tax return 2The term “qualifying child” is defined in chapter 3. Can i efile an amended tax return Note. Can i efile an amended tax return If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. Can i efile an amended tax return If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Can i efile an amended tax return 3This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Can i efile an amended tax return 4The term “ qualifying relative ” is defined in chapter 3. Can i efile an amended tax return 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Can i efile an amended tax return See Multiple Support Agreement in chapter 3. Can i efile an amended tax return 6See Special rule for parent . Can i efile an amended tax return Example 1—child. Can i efile an amended tax return Your unmarried son lived with you all year and was 18 years old at the end of the year. Can i efile an amended tax return He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. Can i efile an amended tax return As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. Can i efile an amended tax return Example 2—child who is not qualifying person. Can i efile an amended tax return The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Can i efile an amended tax return Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. Can i efile an amended tax return Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. Can i efile an amended tax return As a result, he is not your qualifying person for head of household purposes. Can i efile an amended tax return Example 3—girlfriend. Can i efile an amended tax return Your girlfriend lived with you all year. Can i efile an amended tax return Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3. Can i efile an amended tax return See Table 2-1. Can i efile an amended tax return Example 4—girlfriend's child. Can i efile an amended tax return The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Can i efile an amended tax return He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test in chapter 3). Can i efile an amended tax return As a result, he is not your qualifying person for head of household purposes. Can i efile an amended tax return Home of qualifying person. Can i efile an amended tax return   Generally, the qualifying person must live with you for more than half of the year. Can i efile an amended tax return Special rule for parent. Can i efile an amended tax return   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Can i efile an amended tax return However, you must be able to claim an exemption for your father or mother. Can i efile an amended tax return Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Can i efile an amended tax return   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Can i efile an amended tax return Death or birth. Can i efile an amended tax return   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. Can i efile an amended tax return If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Can i efile an amended tax return If the individual is anyone else, see Publication 501. Can i efile an amended tax return Temporary absences. Can i efile an amended tax return   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Can i efile an amended tax return It must be reasonable to assume the absent person will return to the home after the temporary absence. Can i efile an amended tax return You must continue to keep up the home during the absence. Can i efile an amended tax return Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. Can i efile an amended tax return The year of death is the last year for which you can file jointly with your deceased spouse. Can i efile an amended tax return See Married Filing Jointly , earlier. Can i efile an amended tax return You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. Can i efile an amended tax return For example, if your spouse died in 2012, and you have not remarried, you may be able to use this filing status for 2013 and 2014. Can i efile an amended tax return This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Can i efile an amended tax return It does not entitle you to file a joint return. Can i efile an amended tax return How to file. Can i efile an amended tax return   If you file as qualifying widow(er) with dependent child, you can use Form 1040. Can i efile an amended tax return If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Can i efile an amended tax return Check the box on line 5 of either form. Can i efile an amended tax return Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Can i efile an amended tax return Eligibility rules. Can i efile an amended tax return   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. Can i efile an amended tax return You were entitled to file a joint return with your spouse for the year your spouse died. Can i efile an amended tax return It does not matter whether you actually filed a joint return. Can i efile an amended tax return Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Can i efile an amended tax return You have a child or stepchild for whom you can claim an exemption. Can i efile an amended tax return This does not include a foster child. Can i efile an amended tax return This child lived in your home all year, except for temporary absences. Can i efile an amended tax return See Temporary absences , earlier, under Head of Household. Can i efile an amended tax return There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Can i efile an amended tax return You paid more than half the cost of keeping up a home for the year. Can i efile an amended tax return See Keeping Up a Home , earlier, under Head of Household. Can i efile an amended tax return Example. Can i efile an amended tax return John's wife died in 2011. Can i efile an amended tax return John has not remarried. Can i efile an amended tax return During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Can i efile an amended tax return For 2011 he was entitled to file a joint return for himself and his deceased wife. Can i efile an amended tax return For 2012 and 2013, he can file as qualifying widower with a dependent child. Can i efile an amended tax return After 2013 he can file as head of household if he qualifies. Can i efile an amended tax return Death or birth. Can i efile an amended tax return    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. Can i efile an amended tax return You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. Can i efile an amended tax return Kidnapped child. Can i efile an amended tax return   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. Can i efile an amended tax return See Publication 501. Can i efile an amended tax return    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Can i efile an amended tax return Prev  Up  Next   Home   More Online Publications
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Tax Scams - How to Report Them

Participating in an illegal scheme to avoid paying taxes can result in imprisonment and fines, as well as the repayment of taxes owed with penalties and interest. If you become aware of any abusive tax scams, please report them to the appropriate contact below.

Reporting Tax Scams

Promoters of Abusive Tax Schemes or Preparers of Fraudulent Returns

Common abusive tax scams include anti-tax law, home-based business, trust, and off-shore schemes.

To report promoters of these scheme types or any other types you are aware of that are not listed here, please send a completed referral form, along with any promotional materials to the Lead Development Center:

Mail:
Internal Revenue Service Lead Development Center
Stop MS5040
24000 Avila Road
Laguna Niguel, California 92677-3405

Fax: (877) 477-9135

Abusive Transaction Involving a Retirement Plan

The Abusive Transaction Hotline provides people a way to share information (anonymously, if preferred) about abusive tax shelters and emerging issues that may be abusive in retirement plans.

Find out which listed transactions have been determined by the IRS to be tax avoidance transactions and how to report them.

Abusive Transaction Involving an Exempt Organization

Exempt organizations are, at times, used by for-profit entities as accommodation parties in abusive tax avoidance transactions.

Visit the Exempt Organization Abusive Tax Avoidance Transactions page for information on how to report these schemes using Form 13909, Tax-Exempt Organization Complaint (Referral) Form.

Abusive Tax Shelters and Transactions

The IRS maintains an abusive tax shelter hotline that people can use to provide information (anonymously, if preferred) about abusive tax shelters. Office of Tax Shelter Analysis is primarily interested in potentially abusive transactions that may be employed by many taxpayers and could pose a significant compliance risk to the IRS.

How Do You Report Suspected Tax Fraud Activity?

Quick reference chart outlines how to report suspected tax fraud activity in different situations.

Information for Tax Professionals on the Common Types of Schemes

Page Last Reviewed or Updated: 15-Nov-2013

The Can I Efile An Amended Tax Return

Can i efile an amended tax return 2. Can i efile an amended tax return   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. Can i efile an amended tax return All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. Can i efile an amended tax return However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Can i efile an amended tax return The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Can i efile an amended tax return The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Can i efile an amended tax return Alternative minimum tax. Can i efile an amended tax return   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Can i efile an amended tax return Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. Can i efile an amended tax return The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Can i efile an amended tax return Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Can i efile an amended tax return An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Can i efile an amended tax return Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. Can i efile an amended tax return The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. Can i efile an amended tax return When to file. Can i efile an amended tax return   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. Can i efile an amended tax return The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. Can i efile an amended tax return If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Can i efile an amended tax return Extension of time to file. Can i efile an amended tax return   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. Can i efile an amended tax return The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. Can i efile an amended tax return Public Inspection Requirements of Section 501(c)(3) Organizations. Can i efile an amended tax return   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. Can i efile an amended tax return    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. Can i efile an amended tax return Payment of Tax Estimated tax. Can i efile an amended tax return   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. Can i efile an amended tax return Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Can i efile an amended tax return If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Can i efile an amended tax return   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Can i efile an amended tax return Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. Can i efile an amended tax return However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. Can i efile an amended tax return If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. Can i efile an amended tax return   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Can i efile an amended tax return    Tax due with Form 990-T. Can i efile an amended tax return   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). Can i efile an amended tax return Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). Can i efile an amended tax return Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Can i efile an amended tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Can i efile an amended tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Can i efile an amended tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Can i efile an amended tax return EFTPS is a free service provided by the Department of Treasury. Can i efile an amended tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Can i efile an amended tax return To get more information about EFTPS or to enroll in EFTPS, visit www. Can i efile an amended tax return eftps. Can i efile an amended tax return gov or call 1-800-555-4477. Can i efile an amended tax return Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Can i efile an amended tax return Deposits on business days only. Can i efile an amended tax return   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Can i efile an amended tax return A business day is any day other than a Saturday, Sunday, or legal holiday. Can i efile an amended tax return For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). Can i efile an amended tax return The term "legal holiday" means any legal holiday in the District of Columbia. Can i efile an amended tax return Prev  Up  Next   Home   More Online Publications