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Can You File An Amended Tax Return Online

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Can You File An Amended Tax Return Online

Can you file an amended tax return online Publication 590 - Additional Material Table of Contents Appendices Appendices To help you complete your tax return, use the following appendices that include worksheets and tables. Can you file an amended tax return online Appendix A — Summary Record of Traditional IRA(s) for 2013 and Worksheet for Determining Required Minimum Distributions. Can you file an amended tax return online Appendix B — Worksheets you use if you receive social security benefits and are subject to the IRA deduction phaseout rules. Can you file an amended tax return online A filled-in example is included. Can you file an amended tax return online Worksheet 1, Computation of Modified AGI. Can you file an amended tax return online Worksheet 2, Computation of Traditional IRA Deduction for 2013. Can you file an amended tax return online Worksheet 3, Computation of Taxable Social Security Benefits. Can you file an amended tax return online Comprehensive Example and completed worksheets. Can you file an amended tax return online Appendix C — Life Expectancy Tables. Can you file an amended tax return online These tables are included to assist you in computing your required minimum distribution amount if you have not taken all your assets from all your traditional IRAs before age 70½. Can you file an amended tax return online Table I (Single Life Expectancy). Can you file an amended tax return online Table II (Joint Life and Last Survivor Expectancy). Can you file an amended tax return online Table III (Uniform Lifetime). Can you file an amended tax return online Appendix A. Can you file an amended tax return online Summary Record of Traditional IRA(s) for 2013   Name ______________________________________ I was □ covered □ not covered by my employer's retirement plan during the year. Can you file an amended tax return online I became 59½ on ______________________________________(month) (day) (year) I became 70½ on ______________________________________(month) (day) (year)   Contributions Name of traditional IRA Date Amount contributed for 2013 Check if rollover contribution Fair Market Value of IRA as of December 31, 2013, from Form 5498 1. Can you file an amended tax return online         2. Can you file an amended tax return online         3. Can you file an amended tax return online         4. Can you file an amended tax return online         5. Can you file an amended tax return online         6. Can you file an amended tax return online         7. Can you file an amended tax return online         8. Can you file an amended tax return online         Total           Total contributions deducted on tax return $ Total contributions treated as nondeductible on Form 8606 $   Distributions Name of traditional IRA Date Amount of Distribution Reason (for example, retirement, rollover, conversion, withdrawal of excess contributions) Income earned on IRA Taxable amount reported on income tax return Nontaxable amount from Form 8606, line 13 1. Can you file an amended tax return online             2. Can you file an amended tax return online             3. Can you file an amended tax return online             4. Can you file an amended tax return online             5. Can you file an amended tax return online             6. Can you file an amended tax return online             7. Can you file an amended tax return online             8. Can you file an amended tax return online             Total               Basis of all traditional IRAs for 2013 and earlier years (from Form 8606, line 14) $ Note. Can you file an amended tax return online You should keep copies of your income tax return, and Forms W-2, 8606, and 5498. Can you file an amended tax return online Appendix A. Can you file an amended tax return online (Continued) Worksheet for Determining Required Minimum Distributions 1. Can you file an amended tax return online Age 70½ 71½ 72½ 73½ 74½ 2. Can you file an amended tax return online Year age was reached           3. Can you file an amended tax return online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Can you file an amended tax return online Distribution period from Table III or life expectancy  from Life Expectancy Table I or Table II2           5. Can you file an amended tax return online Required distribution (divide line 3 by line 4)3                         1. Can you file an amended tax return online Age 75½ 76½ 77½ 78½ 79½ 2. Can you file an amended tax return online Year age was reached           3. Can you file an amended tax return online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Can you file an amended tax return online Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Can you file an amended tax return online Required distribution (divide line 3 by line 4)3                         1. Can you file an amended tax return online Age 80½ 81½ 82½ 83½ 84½ 2. Can you file an amended tax return online Year age was reached           3. Can you file an amended tax return online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Can you file an amended tax return online Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Can you file an amended tax return online Required distribution (divide line 3 by line 4)3                         1. Can you file an amended tax return online Age 85½ 86½ 87½ 88½ 89½ 2. Can you file an amended tax return online Year age was reached           3. Can you file an amended tax return online Value of IRA at the close of business on  December 31 of the year immediately prior to the year on line 21           4. Can you file an amended tax return online Distribution period from Table III or life expectancy from Life Expectancy Table I or Table II2           5. Can you file an amended tax return online Required distribution (divide line 3 by line 4)3             1If you have more than one IRA, you must figure the required distribution separately for each IRA. Can you file an amended tax return online 2Use the appropriate life expectancy or distribution period for each year and for each IRA. Can you file an amended tax return online 3If you have more than one IRA, you must withdraw an amount equal to the total of the required distributions figured for each IRA. Can you file an amended tax return online You can, however, withdraw the total from one IRA or from more than one IRA. Can you file an amended tax return online Appendix B. Can you file an amended tax return online Worksheets for Social Security Recipients Who Contribute to a Traditional IRA If you receive social security benefits, have taxable compensation, contribute to your traditional IRA, and you or your spouse is covered by an employer retirement plan, complete the following worksheets. Can you file an amended tax return online (See Are You Covered by an Employer Plan? in chapter 1. Can you file an amended tax return online )  Use Worksheet 1 to figure your modified adjusted gross income. Can you file an amended tax return online This amount is needed in the computation of your IRA deduction, if any, which is figured using Worksheet 2. Can you file an amended tax return online   The IRA deduction figured using Worksheet 2 is entered on your tax return. Can you file an amended tax return online Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  □ A. Can you file an amended tax return online Married filing jointly  □ B. Can you file an amended tax return online Single, Head of Household, Qualifying Widow(er), or Married filing separately and  lived apart from your spouse during the entire year  □ C. Can you file an amended tax return online Married filing separately and lived with your spouse at any time during the year     1. Can you file an amended tax return online Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Can you file an amended tax return online )  1. Can you file an amended tax return online   2. Can you file an amended tax return online Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099  2. Can you file an amended tax return online   3. Can you file an amended tax return online Enter one-half of line 2  3. Can you file an amended tax return online   4. Can you file an amended tax return online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Can you file an amended tax return online S. Can you file an amended tax return online possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits  4. Can you file an amended tax return online   5. Can you file an amended tax return online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A  5. Can you file an amended tax return online   6. Can you file an amended tax return online Add lines 1, 3, 4, and 5  6. Can you file an amended tax return online   7. Can you file an amended tax return online Enter the amount listed below for your filing status. Can you file an amended tax return online $32,000 if you checked box A above. Can you file an amended tax return online $25,000 if you checked box B above. Can you file an amended tax return online $0 if you checked box C above. Can you file an amended tax return online  7. Can you file an amended tax return online   8. Can you file an amended tax return online Subtract line 7 from line 6. Can you file an amended tax return online If zero or less, enter -0- on this line  8. Can you file an amended tax return online   9. Can you file an amended tax return online If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Can you file an amended tax return online   If line 8 is more than zero, enter the amount listed below for your filing status. Can you file an amended tax return online $12,000 if you checked box A above. Can you file an amended tax return online $9,000 if you checked box B above. Can you file an amended tax return online $0 if you checked box C above  9. Can you file an amended tax return online   10. Can you file an amended tax return online Subtract line 9 from line 8. Can you file an amended tax return online If zero or less, enter -0-  10. Can you file an amended tax return online   11. Can you file an amended tax return online Enter the smaller of line 8 or line 9  11. Can you file an amended tax return online   12. Can you file an amended tax return online Enter one-half of line 11  12. Can you file an amended tax return online   13. Can you file an amended tax return online Enter the smaller of line 3 or line 12  13. Can you file an amended tax return online   14. Can you file an amended tax return online Multiply line 10 by . Can you file an amended tax return online 85. Can you file an amended tax return online If line 10 is zero, enter -0-  14. Can you file an amended tax return online   15. Can you file an amended tax return online Add lines 13 and 14  15. Can you file an amended tax return online   16. Can you file an amended tax return online Multiply line 2 by . Can you file an amended tax return online 85  16. Can you file an amended tax return online   17. Can you file an amended tax return online Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Can you file an amended tax return online  Enter the smaller of line 15 or line 16  17. Can you file an amended tax return online   18. Can you file an amended tax return online Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed  18. Can you file an amended tax return online   19. Can you file an amended tax return online Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Can you file an amended tax return online Enter here and on line 2 of Worksheet 2, next  19. Can you file an amended tax return online   Appendix B. Can you file an amended tax return online (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Can you file an amended tax return online . Can you file an amended tax return online . Can you file an amended tax return online AND your modified AGI is over . Can you file an amended tax return online . Can you file an amended tax return online . Can you file an amended tax return online THEN enter on line 1 below . Can you file an amended tax return online . Can you file an amended tax return online . Can you file an amended tax return online                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Can you file an amended tax return online Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Can you file an amended tax return online  **If you did not live with your spouse at any time during the year, consider your filing status as single. Can you file an amended tax return online  Note. Can you file an amended tax return online If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Can you file an amended tax return online               1. Can you file an amended tax return online Enter the applicable amount from above 1. Can you file an amended tax return online   2. Can you file an amended tax return online Enter your modified AGI from Worksheet 1, line 19 2. Can you file an amended tax return online     Note. Can you file an amended tax return online If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Can you file an amended tax return online Proceed to Worksheet 3. Can you file an amended tax return online     3. Can you file an amended tax return online Subtract line 2 from line 1 3. Can you file an amended tax return online   4. Can you file an amended tax return online Multiply line 3 by the percentage below that applies to you. Can you file an amended tax return online If the result is not a multiple of $10, round it to the next highest multiple of $10. Can you file an amended tax return online (For example, $611. Can you file an amended tax return online 40 is rounded to $620. Can you file an amended tax return online ) However, if the result is less than $200, enter $200. Can you file an amended tax return online       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Can you file an amended tax return online 5%  (. Can you file an amended tax return online 275) (by 32. Can you file an amended tax return online 5% (. Can you file an amended tax return online 325) if you are age 50 or older). Can you file an amended tax return online All others, multiply line 3 by 55% (. Can you file an amended tax return online 55) (by 65% (. Can you file an amended tax return online 65) if you are age 50 or older). Can you file an amended tax return online 4. Can you file an amended tax return online   5. Can you file an amended tax return online Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Can you file an amended tax return online If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Can you file an amended tax return online   6. Can you file an amended tax return online Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Can you file an amended tax return online   7. Can you file an amended tax return online Deduction. Can you file an amended tax return online Compare lines 4, 5, and 6. Can you file an amended tax return online Enter the smallest amount here (or a smaller amount if you choose). Can you file an amended tax return online Enter this amount on the Form 1040 or 1040A line for your IRA. Can you file an amended tax return online (If the amount on line 6 is more than the amount on line 7, complete line 8. Can you file an amended tax return online ) 7. Can you file an amended tax return online   8. Can you file an amended tax return online Nondeductible contributions. Can you file an amended tax return online Subtract line 7 from line 5 or 6, whichever is smaller. Can you file an amended tax return online Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Can you file an amended tax return online 8. Can you file an amended tax return online   Appendix B. Can you file an amended tax return online (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   □ A. Can you file an amended tax return online Married filing jointly                   □ B. Can you file an amended tax return online Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Can you file an amended tax return online Married filing separately and lived with your spouse at any time during the  year             1. Can you file an amended tax return online Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Can you file an amended tax return online ) 1. Can you file an amended tax return online   2. Can you file an amended tax return online Deduction(s) from line 7 of Worksheet(s) 2 2. Can you file an amended tax return online   3. Can you file an amended tax return online Subtract line 2 from line 1 3. Can you file an amended tax return online   4. Can you file an amended tax return online Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Can you file an amended tax return online   5. Can you file an amended tax return online Enter one-half of line 4 5. Can you file an amended tax return online   6. Can you file an amended tax return online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Can you file an amended tax return online S. Can you file an amended tax return online possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Can you file an amended tax return online   7. Can you file an amended tax return online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Can you file an amended tax return online   8. Can you file an amended tax return online Add lines 3, 5, 6, and 7 8. Can you file an amended tax return online   9. Can you file an amended tax return online Enter the amount listed below for your filing status. Can you file an amended tax return online $32,000 if you checked box A above. Can you file an amended tax return online $25,000 if you checked box B above. Can you file an amended tax return online $0 if you checked box C above. Can you file an amended tax return online 9. Can you file an amended tax return online   10. Can you file an amended tax return online Subtract line 9 from line 8. Can you file an amended tax return online If zero or less, enter -0- on this line. Can you file an amended tax return online 10. Can you file an amended tax return online   11. Can you file an amended tax return online If line 10 is zero, stop here. Can you file an amended tax return online None of your social security benefits are taxable. Can you file an amended tax return online  If line 10 is more than zero, enter the amount listed below for your filing status. Can you file an amended tax return online $12,000 if you checked box A above. Can you file an amended tax return online $9,000 if you checked box B above. Can you file an amended tax return online $0 if you checked box C above. Can you file an amended tax return online 11. Can you file an amended tax return online   12. Can you file an amended tax return online Subtract line 11 from line 10. Can you file an amended tax return online If zero or less, enter -0- 12. Can you file an amended tax return online   13. Can you file an amended tax return online Enter the smaller of line 10 or line 11 13. Can you file an amended tax return online   14. Can you file an amended tax return online Enter one-half of line 13 . Can you file an amended tax return online 14. Can you file an amended tax return online   15. Can you file an amended tax return online Enter the smaller of line 5 or line 14 15. Can you file an amended tax return online   16. Can you file an amended tax return online Multiply line 12 by . Can you file an amended tax return online 85. Can you file an amended tax return online If line 12 is zero, enter -0- 16. Can you file an amended tax return online   17. Can you file an amended tax return online Add lines 15 and 16 17. Can you file an amended tax return online   18. Can you file an amended tax return online Multiply line 4 by . Can you file an amended tax return online 85 18. Can you file an amended tax return online   19. Can you file an amended tax return online Taxable social security benefits. Can you file an amended tax return online Enter the smaller of line 17 or line 18 19. Can you file an amended tax return online   Appendix B. Can you file an amended tax return online (Continued) Comprehensive Example Determining Your Traditional IRA Deduction and the Taxable Portion of Your Social Security Benefits John Black is married and files a joint return. Can you file an amended tax return online He is 65 years old and had 2013 wages of $89,500. Can you file an amended tax return online His wife did not work in 2013. Can you file an amended tax return online He also received social security benefits of $12,000 and made a $6,000 contribution to his traditional IRA for the year. Can you file an amended tax return online He had no foreign income, no tax-exempt interest, and no adjustments to income on lines 23 through 36 on his Form 1040. Can you file an amended tax return online He participated in a section 401(k) retirement plan at work. Can you file an amended tax return online  John completes worksheets 1 and 2. Can you file an amended tax return online Worksheet 2 shows that his 2013 IRA deduction is $4,980. Can you file an amended tax return online He must either withdraw the contributions that are more than the deduction (the $1,020 shown on line 8 of Worksheet 2), or treat the excess amounts as nondeductible contributions (in which case he must complete Form 8606 and attach it to his Form 1040). Can you file an amended tax return online  The completed worksheets that follow show how John figured his modified AGI to determine the IRA deduction and the taxable social security benefits to report on his Form 1040. Can you file an amended tax return online Worksheet 1 Computation of Modified AGI (For use only by taxpayers who receive social security benefits)   Filing Status — Check only one box:  ☑ A. Can you file an amended tax return online Married filing jointly  □ B. Can you file an amended tax return online Single, Head of Household, Qualifying Widow(er), or Married filing separately and lived apart from your spouse during the entire year  □ C. Can you file an amended tax return online Married filing separately and lived with your spouse at any time during the year     1. Can you file an amended tax return online Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any social security benefits from Form SSA-1099 or RRB-1099, any deduction for contributions to a traditional IRA, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, or any exclusion of interest from savings bonds to be reported on Form 8815. Can you file an amended tax return online ) 1. Can you file an amended tax return online 89,500 2. Can you file an amended tax return online Enter the amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 2. Can you file an amended tax return online 12,000 3. Can you file an amended tax return online Enter one-half of line 2 3. Can you file an amended tax return online 6,000 4. Can you file an amended tax return online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, U. Can you file an amended tax return online S. Can you file an amended tax return online possessions income exclusion, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 4. Can you file an amended tax return online 0 5. Can you file an amended tax return online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 5. Can you file an amended tax return online 0 6. Can you file an amended tax return online Add lines 1, 3, 4, and 5 6. Can you file an amended tax return online 95,500 7. Can you file an amended tax return online Enter the amount listed below for your filing status. Can you file an amended tax return online $32,000 if you checked box A above. Can you file an amended tax return online $25,000 if you checked box B above. Can you file an amended tax return online $0 if you checked box C above. Can you file an amended tax return online 7. Can you file an amended tax return online 32,000 8. Can you file an amended tax return online Subtract line 7 from line 6. Can you file an amended tax return online If zero or less, enter -0- on this line 8. Can you file an amended tax return online 63,500 9. Can you file an amended tax return online If line 8 is zero, skip to line 17, enter -0-, and continue with line 18. Can you file an amended tax return online   If line 8 is more than zero, enter the amount listed below for your filing status. Can you file an amended tax return online $12,000 if you checked box A above. Can you file an amended tax return online $9,000 if you checked box B above. Can you file an amended tax return online $0 if you checked box C above 9. Can you file an amended tax return online 12,000 10. Can you file an amended tax return online Subtract line 9 from line 8. Can you file an amended tax return online If zero or less, enter -0- 10. Can you file an amended tax return online 51,500 11. Can you file an amended tax return online Enter the smaller of line 8 or line 9 11. Can you file an amended tax return online 12,000 12. Can you file an amended tax return online Enter one-half of line 11 12. Can you file an amended tax return online 6,000 13. Can you file an amended tax return online Enter the smaller of line 3 or line 12 13. Can you file an amended tax return online 6,000 14. Can you file an amended tax return online Multiply line 10 by . Can you file an amended tax return online 85. Can you file an amended tax return online If line 10 is zero, enter -0- 14. Can you file an amended tax return online 43,775 15. Can you file an amended tax return online Add lines 13 and 14 15. Can you file an amended tax return online 49,775 16. Can you file an amended tax return online Multiply line 2 by . Can you file an amended tax return online 85 16. Can you file an amended tax return online 10,200 17. Can you file an amended tax return online Taxable benefits to be included in modified AGI for traditional IRA deduction purposes. Can you file an amended tax return online  Enter the smaller of line 15 or line 16 17. Can you file an amended tax return online 10,200 18. Can you file an amended tax return online Enter the amount of any employer-provided adoption benefits exclusion and any foreign earned income exclusion and foreign housing exclusion or deduction that you claimed 18. Can you file an amended tax return online 0 19. Can you file an amended tax return online Modified AGI for determining your reduced traditional IRA deduction — add lines 1, 17, and 18. Can you file an amended tax return online Enter here and on line 2 of Worksheet 2, next 19. Can you file an amended tax return online 99,700 Appendix B. Can you file an amended tax return online (Continued) Worksheet 2 Computation of Traditional IRA Deduction For 2013 (For use only by taxpayers who receive social security benefits)   IF your filing status is . Can you file an amended tax return online . Can you file an amended tax return online . Can you file an amended tax return online AND your modified AGI is over . Can you file an amended tax return online . Can you file an amended tax return online . Can you file an amended tax return online THEN enter on line 1 below . Can you file an amended tax return online . Can you file an amended tax return online . Can you file an amended tax return online                 married filing jointly or qualifying widow(er)   $95,000*     $115,000                 married filing jointly (you are not covered by an employer plan but your spouse is)   $178,000*     $188,000                 single, or head of household   $59,000*     $69,000                 married filing separately**   $0*     $10,000                 *If your modified AGI is not over this amount, you can take an IRA deduction for your contributions of up to the lesser of $5,500 ($6,500 if you are age 50 or older) or your taxable compensation. Can you file an amended tax return online Skip this worksheet, proceed to Worksheet 3, and enter your IRA deduction on line 2 of Worksheet 3. Can you file an amended tax return online  **If you did not live with your spouse at any time during the year, consider your filing status as single. Can you file an amended tax return online  Note. Can you file an amended tax return online If you were married and you or your spouse worked and you both contributed to IRAs, figure the deduction for each of you separately. Can you file an amended tax return online               1. Can you file an amended tax return online Enter the applicable amount from above 1. Can you file an amended tax return online 115,000 2. Can you file an amended tax return online Enter your modified AGI from Worksheet 1, line 19 2. Can you file an amended tax return online 99,700   Note. Can you file an amended tax return online If line 2 is equal to or more than the amount on line 1, stop here; your traditional IRA contributions are not deductible. Can you file an amended tax return online Proceed to Worksheet 3. Can you file an amended tax return online     3. Can you file an amended tax return online Subtract line 2 from line 1 3. Can you file an amended tax return online 15,300 4. Can you file an amended tax return online Multiply line 3 by the percentage below that applies to you. Can you file an amended tax return online If the result is not a multiple of $10, round it to the next highest multiple of $10. Can you file an amended tax return online (For example, $611. Can you file an amended tax return online 40 is rounded to $620. Can you file an amended tax return online ) However, if the result is less than $200, enter $200. Can you file an amended tax return online       Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Can you file an amended tax return online 5%  (. Can you file an amended tax return online 275) (by 32. Can you file an amended tax return online 5% (. Can you file an amended tax return online 325) if you are age 50 or older). Can you file an amended tax return online All others, multiply line 3 by 55% (. Can you file an amended tax return online 55) (by 65% (. Can you file an amended tax return online 65) if you are age 50 or older). Can you file an amended tax return online 4. Can you file an amended tax return online 4,980 5. Can you file an amended tax return online Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Can you file an amended tax return online If you are the lower-income spouse, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year 5. Can you file an amended tax return online 89,500 6. Can you file an amended tax return online Enter contributions you made, or plan to make, to your traditional IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older) 6. Can you file an amended tax return online 6,000 7. Can you file an amended tax return online Deduction. Can you file an amended tax return online Compare lines 4, 5, and 6. Can you file an amended tax return online Enter the smallest amount here (or a smaller amount if you choose). Can you file an amended tax return online Enter this amount on the Form 1040 or 1040A line for your IRA. Can you file an amended tax return online (If the amount on line 6 is more than the amount on line 7, complete line 8. Can you file an amended tax return online ) 7. Can you file an amended tax return online 4,980 8. Can you file an amended tax return online Nondeductible contributions. Can you file an amended tax return online Subtract line 7 from line 5 or 6, whichever is smaller. Can you file an amended tax return online Enter the result here and on line 1 of your Form 8606, Nondeductible IRAs. Can you file an amended tax return online 8. Can you file an amended tax return online 1,020 Appendix B. Can you file an amended tax return online (Continued) Worksheet 3   Computation of Taxable Social Security Benefits   (For use by taxpayers who receive social security benefits and take a traditional IRA deduction)     Filing Status — Check only one box:                   ☑ A. Can you file an amended tax return online Married filing jointly                   □ B. Can you file an amended tax return online Single, Head of Household, Qualifying Widow(er), or Married filing separately  and lived apart from your spouse during the entire year                   □ C. Can you file an amended tax return online Married filing separately and lived with your spouse at any time during the  year             1. Can you file an amended tax return online Adjusted gross income (AGI) from Form 1040 or Form 1040A (For purposes of this worksheet, figure your AGI without taking into account any IRA deduction, any student loan interest deduction, any tuition and fees deduction, any domestic production activities deduction, any social security benefits from Form SSA-1099 or RRB-1099, or any exclusion of interest from savings bonds to be reported on Form 8815. Can you file an amended tax return online ) 1. Can you file an amended tax return online 89,500 2. Can you file an amended tax return online Deduction(s) from line 7 of Worksheet(s) 2 2. Can you file an amended tax return online 4,980 3. Can you file an amended tax return online Subtract line 2 from line 1 3. Can you file an amended tax return online 84,520 4. Can you file an amended tax return online Enter amount in box 5 of all Forms SSA-1099 and Forms RRB-1099 4. Can you file an amended tax return online 12,000 5. Can you file an amended tax return online Enter one-half of line 4 5. Can you file an amended tax return online 6,000 6. Can you file an amended tax return online Enter the amount of any foreign earned income exclusion, foreign housing exclusion, exclusion of income from U. Can you file an amended tax return online S. Can you file an amended tax return online possessions, exclusion of income from Puerto Rico you claimed as a bona fide resident of Puerto Rico, or exclusion of employer-provided adoption benefits 6. Can you file an amended tax return online 0 7. Can you file an amended tax return online Enter the amount of any tax-exempt interest reported on line 8b of Form 1040 or 1040A 7. Can you file an amended tax return online 0 8. Can you file an amended tax return online Add lines 3, 5, 6, and 7 8. Can you file an amended tax return online 90,520 9. Can you file an amended tax return online Enter the amount listed below for your filing status. Can you file an amended tax return online $32,000 if you checked box A above. Can you file an amended tax return online $25,000 if you checked box B above. Can you file an amended tax return online $0 if you checked box C above. Can you file an amended tax return online 9. Can you file an amended tax return online 32,000 10. Can you file an amended tax return online Subtract line 9 from line 8. Can you file an amended tax return online If zero or less, enter -0- on this line. Can you file an amended tax return online 10. Can you file an amended tax return online 58,520 11. Can you file an amended tax return online If line 10 is zero, stop here. Can you file an amended tax return online None of your social security benefits are taxable. Can you file an amended tax return online  If line 10 is more than zero, enter the amount listed below for your filing status. Can you file an amended tax return online $12,000 if you checked box A above. Can you file an amended tax return online $9,000 if you checked box B above. Can you file an amended tax return online $0 if you checked box C above. Can you file an amended tax return online 11. Can you file an amended tax return online 12,000 12. Can you file an amended tax return online Subtract line 11 from line 10. Can you file an amended tax return online If zero or less, enter -0- 12. Can you file an amended tax return online 46,520 13. Can you file an amended tax return online Enter the smaller of line 10 or line 11 13. Can you file an amended tax return online 12,000 14. Can you file an amended tax return online Enter one-half of line 13 . Can you file an amended tax return online 14. Can you file an amended tax return online 6,000 15. Can you file an amended tax return online Enter the smaller of line 5 or line 14 15. Can you file an amended tax return online 6,000 16. Can you file an amended tax return online Multiply line 12 by . Can you file an amended tax return online 85. Can you file an amended tax return online If line 12 is zero, enter -0- 16. Can you file an amended tax return online 39,542 17. Can you file an amended tax return online Add lines 15 and 16 17. Can you file an amended tax return online 45,542 18. Can you file an amended tax return online Multiply line 4 by . Can you file an amended tax return online 85 18. Can you file an amended tax return online 10,200 19. Can you file an amended tax return online Taxable social security benefits. Can you file an amended tax return online Enter the smaller of line 17 or line 18 19. Can you file an amended tax return online 10,200 Appendix C. Can you file an amended tax return online Life Expectancy Tables   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 0 82. Can you file an amended tax return online 4 28 55. Can you file an amended tax return online 3 1 81. Can you file an amended tax return online 6 29 54. Can you file an amended tax return online 3 2 80. Can you file an amended tax return online 6 30 53. Can you file an amended tax return online 3 3 79. Can you file an amended tax return online 7 31 52. Can you file an amended tax return online 4 4 78. Can you file an amended tax return online 7 32 51. Can you file an amended tax return online 4 5 77. Can you file an amended tax return online 7 33 50. Can you file an amended tax return online 4 6 76. Can you file an amended tax return online 7 34 49. Can you file an amended tax return online 4 7 75. Can you file an amended tax return online 8 35 48. Can you file an amended tax return online 5 8 74. Can you file an amended tax return online 8 36 47. Can you file an amended tax return online 5 9 73. Can you file an amended tax return online 8 37 46. Can you file an amended tax return online 5 10 72. Can you file an amended tax return online 8 38 45. Can you file an amended tax return online 6 11 71. Can you file an amended tax return online 8 39 44. Can you file an amended tax return online 6 12 70. Can you file an amended tax return online 8 40 43. Can you file an amended tax return online 6 13 69. Can you file an amended tax return online 9 41 42. Can you file an amended tax return online 7 14 68. Can you file an amended tax return online 9 42 41. Can you file an amended tax return online 7 15 67. Can you file an amended tax return online 9 43 40. Can you file an amended tax return online 7 16 66. Can you file an amended tax return online 9 44 39. Can you file an amended tax return online 8 17 66. Can you file an amended tax return online 0 45 38. Can you file an amended tax return online 8 18 65. Can you file an amended tax return online 0 46 37. Can you file an amended tax return online 9 19 64. Can you file an amended tax return online 0 47 37. Can you file an amended tax return online 0 20 63. Can you file an amended tax return online 0 48 36. Can you file an amended tax return online 0 21 62. Can you file an amended tax return online 1 49 35. Can you file an amended tax return online 1 22 61. Can you file an amended tax return online 1 50 34. Can you file an amended tax return online 2 23 60. Can you file an amended tax return online 1 51 33. Can you file an amended tax return online 3 24 59. Can you file an amended tax return online 1 52 32. Can you file an amended tax return online 3 25 58. Can you file an amended tax return online 2 53 31. Can you file an amended tax return online 4 26 57. Can you file an amended tax return online 2 54 30. Can you file an amended tax return online 5 27 56. Can you file an amended tax return online 2 55 29. Can you file an amended tax return online 6 Appendix C. Can you file an amended tax return online (Continued)   Table I (Single Life Expectancy) (For Use by Beneficiaries)         Age Life Expectancy Age Life Expectancy 56 28. Can you file an amended tax return online 7 84 8. Can you file an amended tax return online 1 57 27. Can you file an amended tax return online 9 85 7. Can you file an amended tax return online 6 58 27. Can you file an amended tax return online 0 86 7. Can you file an amended tax return online 1 59 26. Can you file an amended tax return online 1 87 6. Can you file an amended tax return online 7 60 25. Can you file an amended tax return online 2 88 6. Can you file an amended tax return online 3 61 24. Can you file an amended tax return online 4 89 5. Can you file an amended tax return online 9 62 23. Can you file an amended tax return online 5 90 5. Can you file an amended tax return online 5 63 22. Can you file an amended tax return online 7 91 5. Can you file an amended tax return online 2 64 21. Can you file an amended tax return online 8 92 4. Can you file an amended tax return online 9 65 21. Can you file an amended tax return online 0 93 4. Can you file an amended tax return online 6 66 20. Can you file an amended tax return online 2 94 4. Can you file an amended tax return online 3 67 19. Can you file an amended tax return online 4 95 4. Can you file an amended tax return online 1 68 18. Can you file an amended tax return online 6 96 3. Can you file an amended tax return online 8 69 17. Can you file an amended tax return online 8 97 3. Can you file an amended tax return online 6 70 17. Can you file an amended tax return online 0 98 3. Can you file an amended tax return online 4 71 16. Can you file an amended tax return online 3 99 3. Can you file an amended tax return online 1 72 15. Can you file an amended tax return online 5 100 2. Can you file an amended tax return online 9 73 14. Can you file an amended tax return online 8 101 2. Can you file an amended tax return online 7 74 14. Can you file an amended tax return online 1 102 2. Can you file an amended tax return online 5 75 13. Can you file an amended tax return online 4 103 2. Can you file an amended tax return online 3 76 12. Can you file an amended tax return online 7 104 2. Can you file an amended tax return online 1 77 12. Can you file an amended tax return online 1 105 1. Can you file an amended tax return online 9 78 11. Can you file an amended tax return online 4 106 1. Can you file an amended tax return online 7 79 10. Can you file an amended tax return online 8 107 1. Can you file an amended tax return online 5 80 10. Can you file an amended tax return online 2 108 1. Can you file an amended tax return online 4 81 9. Can you file an amended tax return online 7 109 1. Can you file an amended tax return online 2 82 9. Can you file an amended tax return online 1 110 1. Can you file an amended tax return online 1 83 8. Can you file an amended tax return online 6 111 and over 1. Can you file an amended tax return online 0 Appendix C. Can you file an amended tax return online Life Expectancy Tables (Continued) Table II (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 20 70. Can you file an amended tax return online 1 69. Can you file an amended tax return online 6 69. Can you file an amended tax return online 1 68. Can you file an amended tax return online 7 68. Can you file an amended tax return online 3 67. Can you file an amended tax return online 9 67. Can you file an amended tax return online 5 67. Can you file an amended tax return online 2 66. Can you file an amended tax return online 9 66. Can you file an amended tax return online 6 21 69. Can you file an amended tax return online 6 69. Can you file an amended tax return online 1 68. Can you file an amended tax return online 6 68. Can you file an amended tax return online 2 67. Can you file an amended tax return online 7 67. Can you file an amended tax return online 3 66. Can you file an amended tax return online 9 66. Can you file an amended tax return online 6 66. Can you file an amended tax return online 2 65. Can you file an amended tax return online 9 22 69. Can you file an amended tax return online 1 68. Can you file an amended tax return online 6 68. Can you file an amended tax return online 1 67. Can you file an amended tax return online 6 67. Can you file an amended tax return online 2 66. Can you file an amended tax return online 7 66. Can you file an amended tax return online 3 65. Can you file an amended tax return online 9 65. Can you file an amended tax return online 6 65. Can you file an amended tax return online 2 23 68. Can you file an amended tax return online 7 68. Can you file an amended tax return online 2 67. Can you file an amended tax return online 6 67. Can you file an amended tax return online 1 66. 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Can you file an amended tax return online 5 58. Can you file an amended tax return online 5 57. Can you file an amended tax return online 6 56. Can you file an amended tax return online 7 55. Can you file an amended tax return online 7 54. Can you file an amended tax return online 8 Appendix C. Can you file an amended tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 60 63. Can you file an amended tax return online 3 62. Can you file an amended tax return online 3 61. Can you file an amended tax return online 4 60. Can you file an amended tax return online 4 59. Can you file an amended tax return online 5 58. Can you file an amended tax return online 5 57. Can you file an amended tax return online 6 56. Can you file an amended tax return online 6 55. Can you file an amended tax return online 7 54. 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Can you file an amended tax return online 3 99 63. Can you file an amended tax return online 0 62. Can you file an amended tax return online 1 61. Can you file an amended tax return online 1 60. Can you file an amended tax return online 1 59. Can you file an amended tax return online 1 58. Can you file an amended tax return online 2 57. Can you file an amended tax return online 2 56. Can you file an amended tax return online 2 55. Can you file an amended tax return online 3 54. Can you file an amended tax return online 3 Appendix C. Can you file an amended tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 20 21 22 23 24 25 26 27 28 29 100 63. Can you file an amended tax return online 0 62. Can you file an amended tax return online 1 61. Can you file an amended tax return online 1 60. 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Can you file an amended tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 49 54. Can you file an amended tax return online 7 53. Can you file an amended tax return online 8 53. Can you file an amended tax return online 0 52. Can you file an amended tax return online 2 51. Can you file an amended tax return online 4 50. Can you file an amended tax return online 6 49. Can you file an amended tax return online 8 49. Can you file an amended tax return online 0 48. Can you file an amended tax return online 2 47. Can you file an amended tax return online 5 50 54. Can you file an amended tax return online 6 53. Can you file an amended tax return online 7 52. Can you file an amended tax return online 9 52. Can you file an amended tax return online 0 51. Can you file an amended tax return online 2 50. 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Can you file an amended tax return online 5 47. Can you file an amended tax return online 5 46. Can you file an amended tax return online 6 45. Can you file an amended tax return online 6 44. Can you file an amended tax return online 6 87 53. Can you file an amended tax return online 3 52. Can you file an amended tax return online 4 51. Can you file an amended tax return online 4 50. Can you file an amended tax return online 4 49. Can you file an amended tax return online 5 48. Can you file an amended tax return online 5 47. Can you file an amended tax return online 5 46. Can you file an amended tax return online 6 45. Can you file an amended tax return online 6 44. Can you file an amended tax return online 6 88 53. Can you file an amended tax return online 3 52. Can you file an amended tax return online 4 51. Can you file an amended tax return online 4 50. Can you file an amended tax return online 4 49. Can you file an amended tax return online 5 48. Can you file an amended tax return online 5 47. Can you file an amended tax return online 5 46. Can you file an amended tax return online 6 45. Can you file an amended tax return online 6 44. Can you file an amended tax return online 6 Appendix C. Can you file an amended tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 30 31 32 33 34 35 36 37 38 39 89 53. Can you file an amended tax return online 3 52. Can you file an amended tax return online 4 51. Can you file an amended tax return online 4 50. Can you file an amended tax return online 4 49. Can you file an amended tax return online 5 48. Can you file an amended tax return online 5 47. Can you file an amended tax return online 5 46. Can you file an amended tax return online 6 45. Can you file an amended tax return online 6 44. 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Can you file an amended tax return online 4 43. Can you file an amended tax return online 9 43. Can you file an amended tax return online 4 42. Can you file an amended tax return online 9 42. Can you file an amended tax return online 4 Appendix C. Can you file an amended tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 48 47. Can you file an amended tax return online 1 46. Can you file an amended tax return online 4 45. Can you file an amended tax return online 8 45. Can you file an amended tax return online 1 44. Can you file an amended tax return online 5 44. Can you file an amended tax return online 0 43. Can you file an amended tax return online 4 42. Can you file an amended tax return online 9 42. Can you file an amended tax return online 4 41. 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Can you file an amended tax return online 2 87 43. Can you file an amended tax return online 7 42. Can you file an amended tax return online 7 41. Can you file an amended tax return online 8 40. Can you file an amended tax return online 8 39. Can you file an amended tax return online 9 38. Can you file an amended tax return online 9 38. Can you file an amended tax return online 0 37. Can you file an amended tax return online 0 36. Can you file an amended tax return online 1 35. Can you file an amended tax return online 2 Appendix C. Can you file an amended tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 40 41 42 43 44 45 46 47 48 49 88 43. Can you file an amended tax return online 7 42. Can you file an amended tax return online 7 41. Can you file an amended tax return online 8 40. 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Can you file an amended tax return online 1 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 50 40. Can you file an amended tax return online 4 40. Can you file an amended tax return online 0 39. Can you file an amended tax return online 5 39. Can you file an amended tax return online 1 38. Can you file an amended tax return online 7 38. Can you file an amended tax return online 3 38. Can you file an amended tax return online 0 37. Can you file an amended tax return online 6 37. Can you file an amended tax return online 3 37. Can you file an amended tax return online 1 51 40. Can you file an amended tax return online 0 39. Can you file an amended tax return online 5 39. Can you file an amended tax return online 0 38. Can you file an amended tax return online 5 38. Can you file an amended tax return online 1 37. Can you file an amended tax return online 7 37. Can you file an amended tax return online 4 37. Can you file an amended tax return online 0 36. Can you file an amended tax return online 7 36. Can you file an amended tax return online 4 52 39. Can you file an amended tax return online 5 39. Can you file an amended tax return online 0 38. Can you file an amended tax return online 5 38. Can you file an amended tax return online 0 37. Can you file an amended tax return online 6 37. Can you file an amended tax return online 2 36. Can you file an amended tax return online 8 36. Can you file an amended tax return online 4 36. Can you file an amended tax return online 0 35. Can you file an amended tax return online 7 53 39. Can you file an amended tax return online 1 38. Can you file an amended tax return online 5 38. Can you file an amended tax return online 0 37. Can you file an amended tax return online 5 37. Can you file an amended tax return online 1 36. Can you file an amended tax return online 6 36. Can you file an amended tax return online 2 35. Can you file an amended tax return online 8 35. Can you file an amended tax return online 4 35. Can you file an amended tax return online 1 54 38. Can you file an amended tax return online 7 38. Can you file an amended tax return online 1 37. Can you file an amended tax return online 6 37. Can you file an amended tax return online 1 36. Can you file an amended tax return online 6 36. Can you file an amended tax return online 1 35. Can you file an amended tax return online 7 35. Can you file an amended tax return online 2 34. Can you file an amended tax return online 8 34. Can you file an amended tax return online 5 55 38. Can you file an amended tax return online 3 37. Can you file an amended tax return online 7 37. Can you file an amended tax return online 2 36. Can you file an amended tax return online 6 36. Can you file an amended tax return online 1 35. Can you file an amended tax return online 6 35. Can you file an amended tax return online 1 34. Can you file an amended tax return online 7 34. Can you file an amended tax return online 3 33. Can you file an amended tax return online 9 56 38. Can you file an amended tax return online 0 37. Can you file an amended tax return online 4 36. Can you file an amended tax return online 8 36. Can you file an amended tax return online 2 35. Can you file an amended tax return online 7 35. Can you file an amended tax return online 1 34. Can you file an amended tax return online 7 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 7 33. Can you file an amended tax return online 3 Appendix C. Can you file an amended tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 57 37. Can you file an amended tax return online 6 37. Can you file an amended tax return online 0 36. Can you file an amended tax return online 4 35. Can you file an amended tax return online 8 35. Can you file an amended tax return online 2 34. Can you file an amended tax return online 7 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 7 33. Can you file an amended tax return online 2 32. Can you file an amended tax return online 8 58 37. Can you file an amended tax return online 3 36. Can you file an amended tax return online 7 36. Can you file an amended tax return online 0 35. Can you file an amended tax return online 4 34. Can you file an amended tax return online 8 34. 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Can you file an amended tax return online 7 28. Can you file an amended tax return online 8 28. Can you file an amended tax return online 0 27. Can you file an amended tax return online 1 26. Can you file an amended tax return online 2 93 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 4 31. Can you file an amended tax return online 5 30. Can you file an amended tax return online 6 29. Can you file an amended tax return online 7 28. Can you file an amended tax return online 8 28. Can you file an amended tax return online 0 27. Can you file an amended tax return online 1 26. Can you file an amended tax return online 2 94 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 4 31. Can you file an amended tax return online 5 30. Can you file an amended tax return online 6 29. Can you file an amended tax return online 7 28. Can you file an amended tax return online 8 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 1 26. Can you file an amended tax return online 2 95 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 4 31. Can you file an amended tax return online 5 30. Can you file an amended tax return online 6 29. Can you file an amended tax return online 7 28. Can you file an amended tax return online 8 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 1 26. Can you file an amended tax return online 2 96 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 4 31. Can you file an amended tax return online 5 30. Can you file an amended tax return online 6 29. Can you file an amended tax return online 7 28. Can you file an amended tax return online 8 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 2 Appendix C. Can you file an amended tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 50 51 52 53 54 55 56 57 58 59 97 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 4 31. Can you file an amended tax return online 5 30. Can you file an amended tax return online 6 29. Can you file an amended tax return online 7 28. Can you file an amended tax return online 8 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 2 98 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 4 31. Can you file an amended tax return online 5 30. Can you file an amended tax return online 6 29. Can you file an amended tax return online 7 28. Can you file an amended tax return online 8 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 2 99 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 4 31. Can you file an amended tax return online 5 30. Can you file an amended tax return online 6 29. Can you file an amended tax return online 7 28. Can you file an amended tax return online 8 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 2 100 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 4 31. Can you file an amended tax return online 5 30. Can you file an amended tax return online 6 29. Can you file an amended tax return online 7 28. Can you file an amended tax return online 8 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 101 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 4 31. Can you file an amended tax return online 5 30. Can you file an amended tax return online 6 29. Can you file an amended tax return online 7 28. Can you file an amended tax return online 8 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 102 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 4 31. Can you file an amended tax return online 4 30. Can you file an amended tax return online 5 29. Can you file an amended tax return online 7 28. Can you file an amended tax return online 8 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 103 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 4 31. Can you file an amended tax return online 4 30. Can you file an amended tax return online 5 29. Can you file an amended tax return online 7 28. Can you file an amended tax return online 8 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 104 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 4 31. Can you file an amended tax return online 4 30. Can you file an amended tax return online 5 29. Can you file an amended tax return online 6 28. Can you file an amended tax return online 8 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 105 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 3 31. Can you file an amended tax return online 4 30. Can you file an amended tax return online 5 29. Can you file an amended tax return online 6 28. Can you file an amended tax return online 8 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 106 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 3 31. Can you file an amended tax return online 4 30. Can you file an amended tax return online 5 29. Can you file an amended tax return online 6 28. Can you file an amended tax return online 8 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 107 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 3 31. Can you file an amended tax return online 4 30. Can you file an amended tax return online 5 29. Can you file an amended tax return online 6 28. Can you file an amended tax return online 8 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 108 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 3 31. Can you file an amended tax return online 4 30. Can you file an amended tax return online 5 29. Can you file an amended tax return online 6 28. Can you file an amended tax return online 8 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 109 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 3 31. Can you file an amended tax return online 4 30. Can you file an amended tax return online 5 29. Can you file an amended tax return online 6 28. Can you file an amended tax return online 7 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 110 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 3 31. Can you file an amended tax return online 4 30. Can you file an amended tax return online 5 29. Can you file an amended tax return online 6 28. Can you file an amended tax return online 7 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 111 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 3 31. Can you file an amended tax return online 4 30. Can you file an amended tax return online 5 29. Can you file an amended tax return online 6 28. Can you file an amended tax return online 7 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 112 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 3 31. Can you file an amended tax return online 4 30. Can you file an amended tax return online 5 29. Can you file an amended tax return online 6 28. Can you file an amended tax return online 7 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 113 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 3 31. Can you file an amended tax return online 4 30. Can you file an amended tax return online 5 29. Can you file an amended tax return online 6 28. Can you file an amended tax return online 7 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 114 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 3 31. Can you file an amended tax return online 4 30. Can you file an amended tax return online 5 29. Can you file an amended tax return online 6 28. Can you file an amended tax return online 7 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 115+ 34. Can you file an amended tax return online 2 33. Can you file an amended tax return online 3 32. Can you file an amended tax return online 3 31. Can you file an amended tax return online 4 30. Can you file an amended tax return online 5 29. Can you file an amended tax return online 6 28. Can you file an amended tax return online 7 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 1 Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 60 30. Can you file an amended tax return online 9 30. Can you file an amended tax return online 4 30. Can you file an amended tax return online 0 29. Can you file an amended tax return online 6 29. Can you file an amended tax return online 2 28. Can you file an amended tax return online 8 28. Can you file an amended tax return online 5 28. Can you file an amended tax return online 2 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 6 61 30. Can you file an amended tax return online 4 29. Can you file an amended tax return online 9 29. Can you file an amended tax return online 5 29. Can you file an amended tax return online 0 28. Can you file an amended tax return online 6 28. Can you file an amended tax return online 3 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 6 27. Can you file an amended tax return online 3 27. Can you file an amended tax return online 0 62 30. Can you file an amended tax return online 0 29. Can you file an amended tax return online 5 29. Can you file an amended tax return online 0 28. Can you file an amended tax return online 5 28. Can you file an amended tax return online 1 27. Can you file an amended tax return online 7 27. Can you file an amended tax return online 3 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 7 26. Can you file an amended tax return online 4 63 29. Can you file an amended tax return online 6 29. Can you file an amended tax return online 0 28. Can you file an amended tax return online 5 28. Can you file an amended tax return online 1 27. Can you file an amended tax return online 6 27. Can you file an amended tax return online 2 26. Can you file an amended tax return online 8 26. Can you file an amended tax return online 4 26. Can you file an amended tax return online 1 25. Can you file an amended tax return online 7 64 29. Can you file an amended tax return online 2 28. Can you file an amended tax return online 6 28. Can you file an amended tax return online 1 27. Can you file an amended tax return online 6 27. Can you file an amended tax return online 1 26. Can you file an amended tax return online 7 26. Can you file an amended tax return online 3 25. Can you file an amended tax return online 9 25. Can you file an amended tax return online 5 25. Can you file an amended tax return online 2 65 28. Can you file an amended tax return online 8 28. Can you file an amended tax return online 3 27. Can you file an amended tax return online 7 27. Can you file an amended tax return online 2 26. Can you file an amended tax return online 7 26. Can you file an amended tax return online 2 25. Can you file an amended tax return online 8 25. Can you file an amended tax return online 4 25. Can you file an amended tax return online 0 24. Can you file an amended tax return online 6 66 28. Can you file an amended tax return online 5 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 3 26. Can you file an amended tax return online 8 26. Can you file an amended tax return online 3 25. Can you file an amended tax return online 8 25. Can you file an amended tax return online 3 24. Can you file an amended tax return online 9 24. Can you file an amended tax return online 5 24. Can you file an amended tax return online 1 67 28. Can you file an amended tax return online 2 27. Can you file an amended tax return online 6 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 4 25. Can you file an amended tax return online 9 25. Can you file an amended tax return online 4 24. Can you file an amended tax return online 9 24. Can you file an amended tax return online 4 24. Can you file an amended tax return online 0 23. Can you file an amended tax return online 6 68 27. Can you file an amended tax return online 9 27. Can you file an amended tax return online 3 26. Can you file an amended tax return online 7 26. Can you file an amended tax return online 1 25. Can you file an amended tax return online 5 25. Can you file an amended tax return online 0 24. Can you file an amended tax return online 5 24. Can you file an amended tax return online 0 23. Can you file an amended tax return online 5 23. Can you file an amended tax return online 1 69 27. Can you file an amended tax return online 6 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 4 25. Can you file an amended tax return online 7 25. Can you file an amended tax return online 2 24. Can you file an amended tax return online 6 24. Can you file an amended tax return online 1 23. Can you file an amended tax return online 6 23. Can you file an amended tax return online 1 22. Can you file an amended tax return online 6 70 27. Can you file an amended tax return online 4 26. Can you file an amended tax return online 7 26. Can you file an amended tax return online 1 25. Can you file an amended tax return online 4 24. Can you file an amended tax return online 8 24. Can you file an amended tax return online 3 23. Can you file an amended tax return online 7 23. Can you file an amended tax return online 2 22. Can you file an amended tax return online 7 22. Can you file an amended tax return online 2 71 27. Can you file an amended tax return online 2 26. Can you file an amended tax return online 5 25. Can you file an amended tax return online 8 25. Can you file an amended tax return online 2 24. Can you file an amended tax return online 5 23. Can you file an amended tax return online 9 23. Can you file an amended tax return online 4 22. Can you file an amended tax return online 8 22. Can you file an amended tax return online 3 21. Can you file an amended tax return online 8 72 27. Can you file an amended tax return online 0 26. Can you file an amended tax return online 3 25. Can you file an amended tax return online 6 24. Can you file an amended tax return online 9 24. Can you file an amended tax return online 3 23. Can you file an amended tax return online 7 23. Can you file an amended tax return online 1 22. Can you file an amended tax return online 5 22. Can you file an amended tax return online 0 21. Can you file an amended tax return online 4 73 26. Can you file an amended tax return online 8 26. Can you file an amended tax return online 1 25. Can you file an amended tax return online 4 24. Can you file an amended tax return online 7 24. Can you file an amended tax return online 0 23. Can you file an amended tax return online 4 22. Can you file an amended tax return online 8 22. Can you file an amended tax return online 2 21. Can you file an amended tax return online 6 21. Can you file an amended tax return online 1 74 26. Can you file an amended tax return online 6 25. Can you file an amended tax return online 9 25. Can you file an amended tax return online 2 24. Can you file an amended tax return online 5 23. Can you file an amended tax return online 8 23. Can you file an amended tax return online 1 22. Can you file an amended tax return online 5 21. Can you file an amended tax return online 9 21. Can you file an amended tax return online 3 20. Can you file an amended tax return online 8 75 26. Can you file an amended tax return online 5 25. Can you file an amended tax return online 7 25. Can you file an amended tax return online 0 24. Can you file an amended tax return online 3 23. Can you file an amended tax return online 6 22. Can you file an amended tax return online 9 22. Can you file an amended tax return online 3 21. Can you file an amended tax return online 6 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 5 Appendix C. Can you file an amended tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 60 61 62 63 64 65 66 67 68 69 76 26. Can you file an amended tax return online 3 25. Can you file an amended tax return online 6 24. Can you file an amended tax return online 8 24. Can you file an amended tax return online 1 23. Can you file an amended tax return online 4 22. Can you file an amended tax return online 7 22. Can you file an amended tax return online 0 21. Can you file an amended tax return online 4 20. Can you file an amended tax return online 8 20. Can you file an amended tax return online 2 77 26. Can you file an amended tax return online 2 25. Can you file an amended tax return online 4 24. Can you file an amended tax return online 7 23. Can you file an amended tax return online 9 23. Can you file an amended tax return online 2 22. Can you file an amended tax return online 5 21. Can you file an amended tax return online 8 21. Can you file an amended tax return online 2 20. Can you file an amended tax return online 6 19. Can you file an amended tax return online 9 78 26. Can you file an amended tax return online 1 25. Can you file an amended tax return online 3 24. Can you file an amended tax return online 6 23. Can you file an amended tax return online 8 23. Can you file an amended tax return online 1 22. Can you file an amended tax return online 4 21. Can you file an amended tax return online 7 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 3 19. Can you file an amended tax return online 7 79 26. Can you file an amended tax return online 0 25. Can you file an amended tax return online 2 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 7 22. Can you file an amended tax return online 9 22. Can you file an amended tax return online 2 21. Can you file an amended tax return online 5 20. Can you file an amended tax return online 8 20. Can you file an amended tax return online 1 19. Can you file an amended tax return online 5 80 25. Can you file an amended tax return online 9 25. Can you file an amended tax return online 1 24. Can you file an amended tax return online 3 23. Can you file an amended tax return online 6 22. Can you file an amended tax return online 8 22. Can you file an amended tax return online 1 21. Can you file an amended tax return online 3 20. Can you file an amended tax return online 6 20. Can you file an amended tax return online 0 19. Can you file an amended tax return online 3 81 25. Can you file an amended tax return online 8 25. Can you file an amended tax return online 0 24. Can you file an amended tax return online 2 23. Can you file an amended tax return online 4 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 9 21. Can you file an amended tax return online 2 20. Can you file an amended tax return online 5 19. Can you file an amended tax return online 8 19. Can you file an amended tax return online 1 82 25. Can you file an amended tax return online 8 24. Can you file an amended tax return online 9 24. Can you file an amended tax return online 1 23. Can you file an amended tax return online 4 22. Can you file an amended tax return online 6 21. Can you file an amended tax return online 8 21. Can you file an amended tax return online 1 20. Can you file an amended tax return online 4 19. Can you file an amended tax return online 7 19. Can you file an amended tax return online 0 83 25. Can you file an amended tax return online 7 24. Can you file an amended tax return online 9 24. Can you file an amended tax return online 1 23. Can you file an amended tax return online 3 22. Can you file an amended tax return online 5 21. Can you file an amended tax return online 7 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 5 18. Can you file an amended tax return online 8 84 25. Can you file an amended tax return online 6 24. Can you file an amended tax return online 8 24. Can you file an amended tax return online 0 23. Can you file an amended tax return online 2 22. Can you file an amended tax return online 4 21. Can you file an amended tax return online 6 20. Can you file an amended tax return online 9 20. Can you file an amended tax return online 1 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 7 85 25. Can you file an amended tax return online 6 24. Can you file an amended tax return online 8 23. Can you file an amended tax return online 9 23. Can you file an amended tax return online 1 22. Can you file an amended tax return online 3 21. Can you file an amended tax return online 6 20. Can you file an amended tax return online 8 20. Can you file an amended tax return online 1 19. Can you file an amended tax return online 3 18. Can you file an amended tax return online 6 86 25. Can you file an amended tax return online 5 24. Can you file an amended tax return online 7 23. Can you file an amended tax return online 9 23. Can you file an amended tax return online 1 22. Can you file an amended tax return online 3 21. Can you file an amended tax return online 5 20. Can you file an amended tax return online 7 20. Can you file an amended tax return online 0 19. Can you file an amended tax return online 2 18. Can you file an amended tax return online 5 87 25. Can you file an amended tax return online 5 24. Can you file an amended tax return online 7 23. Can you file an amended tax return online 8 23. Can you file an amended tax return online 0 22. Can you file an amended tax return online 2 21. Can you file an amended tax return online 4 20. Can you file an amended tax return online 7 19. Can you file an amended tax return online 9 19. Can you file an amended tax return online 2 18. Can you file an amended tax return online 4 88 25. Can you file an amended tax return online 5 24. Can you file an amended tax return online 6 23. Can you file an amended tax return online 8 23. Can you file an amended tax return online 0 22. Can you file an amended tax return online 2 21. Can you file an amended tax return online 4 20. Can you file an amended tax return online 6 19. Can you file an amended tax return online 8 19. Can you file an amended tax return online 1 18. Can you file an amended tax return online 3 89 25. Can you file an amended tax return online 4 24. Can you file an amended tax return online 6 23. Can you file an amended tax return online 8 22. Can you file an amended tax return online 9 22. Can you file an amended tax return online 1 21. Can you file an amended tax return online 3 20. Can you file an amended tax return online 5 19. Can you file an amended tax return online 8 19. Can you file an amended tax return online 0 18. Can you file an amended tax return online 3 90 25. Can you file an amended tax return online 4 24. Can you file an amended tax return online 6 23. Can you file an amended tax return online 7 22. Can you file an amended tax return online 9 22. Can you file an amended tax return online 1 21. Can you file an amended tax return online 3 20. Can you file an amended tax return online 5 19. Can you file an amended tax return online 7 19. Can you file an amended tax return online 0 18. Can you file an amended tax return online 2 91 25. Can you file an amended tax return online 4 24. Can you file an amended tax return online 5 23. Can you file an amended tax return online 7 22. Can you file an amended tax return online 9 22. Can you file an amended tax return online 1 21. Can you file an amended tax return online 3 20. Can you file an amended tax return online 5 19. Can you file an amended tax return online 7 18. Can you file an amended tax return online 9 18. Can you file an amended tax return online 2 92 25. Can you file an amended tax return online 4 24. Can you file an amended tax return online 5 23. Can you file an amended tax return online 7 22. Can you file an amended tax return online 9 22. Can you file an amended tax return online 0 21. Can you file an amended tax return online 2 20. Can you file an amended tax return online 4 19. Can you file an amended tax return online 6 18. Can you file an amended tax return online 9 18. Can you file an amended tax return online 1 93 25. 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Can you file an amended tax return online 3 24. Can you file an amended tax return online 5 23. Can you file an amended tax return online 6 22. Can you file an amended tax return online 8 22. Can you file an amended tax return online 0 21. Can you file an amended tax return online 1 20. Can you file an amended tax return online 3 19. Can you file an amended tax return online 6 18. Can you file an amended tax return online 8 18. Can you file an amended tax return online 0 96 25. Can you file an amended tax return online 3 24. Can you file an amended tax return online 5 23. Can you file an amended tax return online 6 22. Can you file an amended tax return online 8 21. Can you file an amended tax return online 9 21. Can you file an amended tax return online 1 20. Can you file an amended tax return online 3 19. Can you file an amended tax return online 5 18. Can you file an amended tax return online 8 18. Can you file an amended tax return online 0 97 25. 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Can you file an amended tax return online 3 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 6 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 9 21. Can you file an amended tax return online 1 20. Can you file an amended tax return online 3 19. Can you file an amended tax return online 5 18. Can you file an amended tax return online 7 17. Can you file an amended tax return online 9 100 25. Can you file an amended tax return online 3 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 6 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 9 21. Can you file an amended tax return online 1 20. Can you file an amended tax return online 3 19. Can you file an amended tax return online 5 18. Can you file an amended tax return online 7 17. Can you file an amended tax return online 9 101 25. Can you file an amended tax return online 3 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 6 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 9 21. Can you file an amended tax return online 1 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 7 17. Can you file an amended tax return online 9 102 25. Can you file an amended tax return online 3 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 6 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 9 21. Can you file an amended tax return online 1 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 6 17. Can you file an amended tax return online 9 103 25. Can you file an amended tax return online 3 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 6 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 9 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 6 17. Can you file an amended tax return online 9 104 25. Can you file an amended tax return online 3 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 5 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 9 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 6 17. Can you file an amended tax return online 8 105 25. Can you file an amended tax return online 3 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 5 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 9 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 6 17. Can you file an amended tax return online 8 106 25. Can you file an amended tax return online 3 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 5 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 9 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 6 17. Can you file an amended tax return online 8 107 25. Can you file an amended tax return online 2 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 5 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 8 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 6 17. Can you file an amended tax return online 8 108 25. Can you file an amended tax return online 2 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 5 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 8 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 6 17. Can you file an amended tax return online 8 109 25. Can you file an amended tax return online 2 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 5 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 8 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 6 17. Can you file an amended tax return online 8 110 25. Can you file an amended tax return online 2 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 5 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 8 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 6 17. Can you file an amended tax return online 8 111 25. Can you file an amended tax return online 2 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 5 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 8 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 6 17. Can you file an amended tax return online 8 112 25. Can you file an amended tax return online 2 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 5 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 8 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 6 17. Can you file an amended tax return online 8 113 25. Can you file an amended tax return online 2 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 5 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 8 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 6 17. Can you file an amended tax return online 8 114 25. Can you file an amended tax return online 2 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 5 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 8 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 6 17. Can you file an amended tax return online 8 115+ 25. Can you file an amended tax return online 2 24. Can you file an amended tax return online 4 23. Can you file an amended tax return online 5 22. Can you file an amended tax return online 7 21. Can you file an amended tax return online 8 21. Can you file an amended tax return online 0 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 6 17. Can you file an amended tax return online 8 Appendix C. Can you file an amended tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 70 21. Can you file an amended tax return online 8 21. Can you file an amended tax return online 3 20. Can you file an amended tax return online 9 20. Can you file an amended tax return online 6 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 9 19. Can you file an amended tax return online 6 19. Can you file an amended tax return online 4 19. Can you file an amended tax return online 1 18. Can you file an amended tax return online 9 71 21. Can you file an amended tax return online 3 20. Can you file an amended tax return online 9 20. Can you file an amended tax return online 5 20. Can you file an amended tax return online 1 19. Can you file an amended tax return online 7 19. Can you file an amended tax return online 4 19. Can you file an amended tax return online 1 18. Can you file an amended tax return online 8 18. Can you file an amended tax return online 5 18. Can you file an amended tax return online 3 72 20. Can you file an amended tax return online 9 20. Can you file an amended tax return online 5 20. Can you file an amended tax return online 0 19. Can you file an amended tax return online 6 19. Can you file an amended tax return online 3 18. Can you file an amended tax return online 9 18. Can you file an amended tax return online 6 18. Can you file an amended tax return online 3 18. Can you file an amended tax return online 0 17. Can you file an amended tax return online 7 73 20. Can you file an amended tax return online 6 20. Can you file an amended tax return online 1 19. Can you file an amended tax return online 6 19. Can you file an amended tax return online 2 18. Can you file an amended tax return online 8 18. Can you file an amended tax return online 4 18. Can you file an amended tax return online 1 17. Can you file an amended tax return online 8 17. Can you file an amended tax return online 5 17. Can you file an amended tax return online 2 74 20. Can you file an amended tax return online 2 19. Can you file an amended tax return online 7 19. Can you file an amended tax return online 3 18. Can you file an amended tax return online 8 18. Can you file an amended tax return online 4 18. Can you file an amended tax return online 0 17. Can you file an amended tax return online 6 17. Can you file an amended tax return online 3 17. Can you file an amended tax return online 0 16. Can you file an amended tax return online 7 75 19. Can you file an amended tax return online 9 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 9 18. Can you file an amended tax return online 4 18. Can you file an amended tax return online 0 17. Can you file an amended tax return online 6 17. Can you file an amended tax return online 2 16. Can you file an amended tax return online 8 16. Can you file an amended tax return online 5 16. Can you file an amended tax return online 2 76 19. Can you file an amended tax return online 6 19. Can you file an amended tax return online 1 18. Can you file an amended tax return online 6 18. Can you file an amended tax return online 1 17. Can you file an amended tax return online 6 17. Can you file an amended tax return online 2 16. Can you file an amended tax return online 8 16. Can you file an amended tax return online 4 16. Can you file an amended tax return online 0 15. Can you file an amended tax return online 7 77 19. Can you file an amended tax return online 4 18. Can you file an amended tax return online 8 18. Can you file an amended tax return online 3 17. Can you file an amended tax return online 8 17. Can you file an amended tax return online 3 16. Can you file an amended tax return online 8 16. Can you file an amended tax return online 4 16. Can you file an amended tax return online 0 15. Can you file an amended tax return online 6 15. Can you file an amended tax return online 3 78 19. Can you file an amended tax return online 1 18. Can you file an amended tax return online 5 18. Can you file an amended tax return online 0 17. Can you file an amended tax return online 5 17. Can you file an amended tax return online 0 16. Can you file an amended tax return online 5 16. Can you file an amended tax return online 0 15. Can you file an amended tax return online 6 15. Can you file an amended tax return online 2 14. Can you file an amended tax return online 9 79 18. Can you file an amended tax return online 9 18. Can you file an amended tax return online 3 17. Can you file an amended tax return online 7 17. Can you file an amended tax return online 2 16. Can you file an amended tax return online 7 16. Can you file an amended tax return online 2 15. Can you file an amended tax return online 7 15. Can you file an amended tax return online 3 14. Can you file an amended tax return online 9 14. Can you file an amended tax return online 5 80 18. Can you file an amended tax return online 7 18. Can you file an amended tax return online 1 17. Can you file an amended tax return online 5 16. Can you file an amended tax return online 9 16. Can you file an amended tax return online 4 15. Can you file an amended tax return online 9 15. Can you file an amended tax return online 4 15. Can you file an amended tax return online 0 14. Can you file an amended tax return online 5 14. Can you file an amended tax return online 1 81 18. Can you file an amended tax return online 5 17. Can you file an amended tax return online 9 17. Can you file an amended tax return online 3 16. Can you file an amended tax return online 7 16. Can you file an amended tax return online 2 15. Can you file an amended tax return online 6 15. Can you file an amended tax return online 1 14. Can you file an amended tax return online 7 14. Can you file an amended tax return online 2 13. Can you file an amended tax return online 8 82 18. Can you file an amended tax return online 3 17. Can you file an amended tax return online 7 17. Can you file an amended tax return online 1 16. Can you file an amended tax return online 5 15. Can you file an amended tax return online 9 15. Can you file an amended tax return online 4 14. Can you file an amended tax return online 9 14. Can you file an amended tax return online 4 13. Can you file an amended tax return online 9 13. Can you file an amended tax return online 5 83 18. Can you file an amended tax return online 2 17. Can you file an amended tax return online 5 16. Can you file an amended tax return online 9 16. Can you file an amended tax return online 3 15. Can you file an amended tax return online 7 15. Can you file an amended tax return online 2 14. Can you file an amended tax return online 7 14. Can you file an amended tax return online 2 13. Can you file an amended tax return online 7 13. Can you file an amended tax return online 2 84 18. Can you file an amended tax return online 0 17. Can you file an amended tax return online 4 16. Can you file an amended tax return online 7 16. Can you file an amended tax return online 1 15. Can you file an amended tax return online 5 15. Can you file an amended tax return online 0 14. Can you file an amended tax return online 4 13. Can you file an amended tax return online 9 13. Can you file an amended tax return online 4 13. Can you file an amended tax return online 0 85 17. Can you file an amended tax return online 9 17. Can you file an amended tax return online 3 16. Can you file an amended tax return online 6 16. Can you file an amended tax return online 0 15. Can you file an amended tax return online 4 14. Can you file an amended tax return online 8 14. Can you file an amended tax return online 3 13. Can you file an amended tax return online 7 13. Can you file an amended tax return online 2 12. Can you file an amended tax return online 8 86 17. Can you file an amended tax return online 8 17. Can you file an amended tax return online 1 16. Can you file an amended tax return online 5 15. Can you file an amended tax return online 8 15. Can you file an amended tax return online 2 14. Can you file an amended tax return online 6 14. Can you file an amended tax return online 1 13. Can you file an amended tax return online 5 13. Can you file an amended tax return online 0 12. Can you file an amended tax return online 5 87 17. Can you file an amended tax return online 7 17. Can you file an amended tax return online 0 16. Can you file an amended tax return online 4 15. Can you file an amended tax return online 7 15. Can you file an amended tax return online 1 14. Can you file an amended tax return online 5 13. Can you file an amended tax return online 9 13. Can you file an amended tax return online 4 12. Can you file an amended tax return online 9 12. Can you file an amended tax return online 4 88 17. Can you file an amended tax return online 6 16. Can you file an amended tax return online 9 16. Can you file an amended tax return online 3 15. Can you file an amended tax return online 6 15. Can you file an amended tax return online 0 14. Can you file an amended tax return online 4 13. Can you file an amended tax return online 8 13. Can you file an amended tax return online 2 12. Can you file an amended tax return online 7 12. Can you file an amended tax return online 2 89 17. Can you file an amended tax return online 6 16. Can you file an amended tax return online 9 16. Can you file an amended tax return online 2 15. Can you file an amended tax return online 5 14. Can you file an amended tax return online 9 14. Can you file an amended tax return online 3 13. Can you file an amended tax return online 7 13. Can you file an amended tax return online 1 12. Can you file an amended tax return online 6 12. Can you file an amended tax return online 0 90 17. Can you file an amended tax return online 5 16. Can you file an amended tax return online 8 16. Can you file an amended tax return online 1 15. Can you file an amended tax return online 4 14. Can you file an amended tax return online 8 14. Can you file an amended tax return online 2 13. Can you file an amended tax return online 6 13. Can you file an amended tax return online 0 12. Can you file an amended tax return online 4 11. Can you file an amended tax return online 9 91 17. Can you file an amended tax return online 4 16. Can you file an amended tax return online 7 16. Can you file an amended tax return online 0 15. Can you file an amended tax return online 4 14. Can you file an amended tax return online 7 14. Can you file an amended tax return online 1 13. Can you file an amended tax return online 5 12. Can you file an amended tax return online 9 12. Can you file an amended tax return online 3 11. Can you file an amended tax return online 8 92 17. Can you file an amended tax return online 4 16. Can you file an amended tax return online 7 16. Can you file an amended tax return online 0 15. Can you file an amended tax return online 3 14. Can you file an amended tax return online 6 14. Can you file an amended tax return online 0 13. Can you file an amended tax return online 4 12. Can you file an amended tax return online 8 12. Can you file an amended tax return online 2 11. Can you file an amended tax return online 7 93 17. Can you file an amended tax return online 3 16. Can you file an amended tax return online 6 15. Can you file an amended tax return online 9 15. Can you file an amended tax return online 2 14. Can you file an amended tax return online 6 13. Can you file an amended tax return online 9 13. Can you file an amended tax return online 3 12. Can you file an amended tax return online 7 12. Can you file an amended tax return online 1 11. Can you file an amended tax return online 6 94 17. Can you file an amended tax return online 3 16. Can you file an amended tax return online 6 15. Can you file an amended tax return online 9 15. Can you file an amended tax return online 2 14. Can you file an amended tax return online 5 13. Can you file an amended tax return online 9 13. Can you file an amended tax return online 2 12. Can you file an amended tax return online 6 12. Can you file an amended tax return online 0 11. Can you file an amended tax return online 5 95 17. Can you file an amended tax return online 3 16. Can you file an amended tax return online 5 15. Can you file an amended tax return online 8 15. Can you file an amended tax return online 1 14. Can you file an amended tax return online 5 13. Can you file an amended tax return online 8 13. Can you file an amended tax return online 2 12. Can you file an amended tax return online 6 12. Can you file an amended tax return online 0 11. Can you file an amended tax return online 4 96 17. Can you file an amended tax return online 2 16. Can you file an amended tax return online 5 15. Can you file an amended tax return online 8 15. Can you file an amended tax return online 1 14. Can you file an amended tax return online 4 13. Can you file an amended tax return online 8 13. Can you file an amended tax return online 1 12. Can you file an amended tax return online 5 11. Can you file an amended tax return online 9 11. Can you file an amended tax return online 3 97 17. Can you file an amended tax return online 2 16. Can you file an amended tax return online 5 15. Can you file an amended tax return online 8 15. Can you file an amended tax return online 1 14. Can you file an amended tax return online 4 13. Can you file an amended tax return online 7 13. Can you file an amended tax return online 1 12. Can you file an amended tax return online 5 11. Can you file an amended tax return online 9 11. Can you file an amended tax return online 3 98 17. Can you file an amended tax return online 2 16. Can you file an amended tax return online 4 15. Can you file an amended tax return online 7 15. Can you file an amended tax return online 0 14. Can you file an amended tax return online 3 13. Can you file an amended tax return online 7 13. Can you file an amended tax return online 0 12. Can you file an amended tax return online 4 11. Can you file an amended tax return online 8 11. Can you file an amended tax return online 2 99 17. Can you file an amended tax return online 2 16. Can you file an amended tax return online 4 15. Can you file an amended tax return online 7 15. Can you file an amended tax return online 0 14. Can you file an amended tax return online 3 13. Can you file an amended tax return online 6 13. Can you file an amended tax return online 0 12. Can you file an amended tax return online 4 11. Can you file an amended tax return online 8 11. Can you file an amended tax return online 2 100 17. Can you file an amended tax return online 1 16. Can you file an amended tax return online 4 15. Can you file an amended tax return online 7 15. Can you file an amended tax return online 0 14. Can you file an amended tax return online 3 13. Can you file an amended tax return online 6 12. Can you file an amended tax return online 9 12. Can you file an amended tax return online 3 11. Can you file an amended tax return online 7 11. Can you file an amended tax return online 1 101 17. Can you file an amended tax return online 1 16. Can you file an amended tax return online 4 15. Can you file an amended tax return online 6 14. Can you file an amended tax return online 9 14. Can you file an amended tax return online 2 13. Can you file an amended tax return online 6 12. Can you file an amended tax return online 9 12. Can you file an amended tax return online 3 11. Can you file an amended tax return online 7 11. Can you file an amended tax return online 1 102 17. Can you file an amended tax return online 1 16. Can you file an amended tax return online 4 15. Can you file an amended tax return online 6 14. Can you file an amended tax return online 9 14. Can you file an amended tax return online 2 13. Can you file an amended tax return online 5 12. Can you file an amended tax return online 9 12. Can you file an amended tax return online 2 11. Can you file an amended tax return online 6 11. Can you file an amended tax return online 0 103 17. Can you file an amended tax return online 1 16. Can you file an amended tax return online 3 15. Can you file an amended tax return online 6 14. Can you file an amended tax return online 9 14. Can you file an amended tax return online 2 13. Can you file an amended tax return online 5 12. Can you file an amended tax return online 9 12. Can you file an amended tax return online 2 11. Can you file an amended tax return online 6 11. Can you file an amended tax return online 0 104 17. Can you file an amended tax return online 1 16. Can you file an amended tax return online 3 15. Can you file an amended tax return online 6 14. Can you file an amended tax return online 9 14. Can you file an amended tax return online 2 13. Can you file an amended tax return online 5 12. Can you file an amended tax return online 8 12. Can you file an amended tax return online 2 11. Can you file an amended tax return online 6 11. Can you file an amended tax return online 0 105 17. Can you file an amended tax return online 1 16. Can you file an amended tax return online 3 15. Can you file an amended tax return online 6 14. Can you file an amended tax return online 9 14. Can you file an amended tax return online 2 13. Can you file an amended tax return online 5 12. Can you file an amended tax return online 8 12. Can you file an amended tax return online 2 11. Can you file an amended tax return online 5 10. Can you file an amended tax return online 9 106 17. Can you file an amended tax return online 1 16. Can you file an amended tax return online 3 15. Can you file an amended tax return online 6 14. Can you file an amended tax return online 8 14. Can you file an amended tax return online 1 13. Can you file an amended tax return online 5 12. Can you file an amended tax return online 8 12. Can you file an amended tax return online 2 11. Can you file an amended tax return online 5 10. Can you file an amended tax return online 9 107 17. Can you file an amended tax return online 0 16. Can you file an amended tax return online 3 15. Can you file an amended tax return online 6 14. Can you file an amended tax return online 8 14. Can you file an amended tax return online 1 13. Can you file an amended tax return online 4 12. Can you file an amended tax return online 8 12. Can you file an amended tax return online 1 11. Can you file an amended tax return online 5 10. Can you file an amended tax return online 9 108 17. Can you file an amended tax return online 0 16. Can you file an amended tax return online 3 15. Can you file an amended tax return online 5 14. Can you file an amended tax return online 8 14. Can you file an amended tax return online 1 13. Can you file an amended tax return online 4 12. Can you file an amended tax return online 8 12. Can you file an amended tax return online 1 11. Can you file an amended tax return online 5 10. Can you file an amended tax return online 9 109 17. Can you file an amended tax return online 0 16. Can you file an amended tax return online 3 15. Can you file an amended tax return online 5 14. Can you file an amended tax return online 8 14. Can you file an amended tax return online 1 13. Can you file an amended tax return online 4 12. Can you file an amended tax return online 8 12. Can you file an amended tax return online 1 11. Can you file an amended tax return online 5 10. Can you file an amended tax return online 9 Appendix C. Can you file an amended tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy) (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 70 71 72 73 74 75 76 77 78 79 110 17. Can you file an amended tax return online 0 16. Can you file an amended tax return online 3 15. Can you file an amended tax return online 5 14. Can you file an amended tax return online 8 14. Can you file an amended tax return online 1 13. Can you file an amended tax return online 4 12. Can you file an amended tax return online 7 12. Can you file an amended tax return online 1 11. Can you file an amended tax return online 5 10. Can you file an amended tax return online 9 111 17. Can you file an amended tax return online 0 16. Can you file an amended tax return online 3 15. Can you file an amended tax return online 5 14. Can you file an amended tax return online 8 14. Can you file an amended tax return online 1 13. Can you file an amended tax return online 4 12. Can you file an amended tax return online 7 12. Can you file an amended tax return online 1 11. Can you file an amended tax return online 5 10. Can you file an amended tax return online 8 112 17. Can you file an amended tax return online 0 16. Can you file an amended tax return online 3 15. Can you file an amended tax return online 5 14. Can you file an amended tax return online 8 14. Can you file an amended tax return online 1 13. Can you file an amended tax return online 4 12. Can you file an amended tax return online 7 12. Can you file an amended tax return online 1 11. Can you file an amended tax return online 5 10. Can you file an amended tax return online 8 113 17. Can you file an amended tax return online 0 16. Can you file an amended tax return online 3 15. Can you file an amended tax return online 5 14. Can you file an amended tax return online 8 14. Can you file an amended tax return online 1 13. Can you file an amended tax return online 4 12. Can you file an amended tax return online 7 12. Can you file an amended tax return online 1 11. Can you file an amended tax return online 4 10. Can you file an amended tax return online 8 114 17. Can you file an amended tax return online 0 16. Can you file an amended tax return online 3 15. Can you file an amended tax return online 5 14. Can you file an amended tax return online 8 14. Can you file an amended tax return online 1 13. Can you file an amended tax return online 4 12. Can you file an amended tax return online 7 12. Can you file an amended tax return online 1 11. Can you file an amended tax return online 4 10. Can you file an amended tax return online 8 115+ 17. Can you file an amended tax return online 0 16. Can you file an amended tax return online 3 15. Can you file an amended tax return online 5 14. Can you file an amended tax return online 8 14. Can you file an amended tax return online 1 13. Can you file an amended tax return online 4 12. Can you file an amended tax return online 7 12. Can you file an amended tax return online 1 11. Can you file an amended tax return online 4 10. Can you file an amended tax return online 8 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 80 81 82 83 84 85 86 87 88 89 80 13. Can you file an amended tax return online 8 13. Can you file an amended tax return online 4 13. Can you file an amended tax return online 1 12. Can you file an amended tax return online 8 12. Can you file an amended tax return online 6 12. Can you file an amended tax return online 3 12. Can you file an amended tax return online 1 11. Can you file an amended tax return online 9 11. Can you file an amended tax return online 7 11. Can you file an amended tax return online 5 81 13. Can you file an amended tax return online 4 13. Can you file an amended tax return online 1 12. Can you file an amended tax return online 7 12. Can you file an amended tax return online 4 12. Can you file an amended tax return online 2 11. Can you file an amended tax return online 9 11. Can you file an amended tax return online 7 11. Can you file an amended tax return online 4 11. Can you file an amended tax return online 3 11. Can you file an amended tax return online 1 82 13. Can you file an amended tax return online 1 12. Can you file an amended tax return online 7 12. Can you file an amended tax return online 4 12. Can you file an amended tax return online 1 11. Can you file an amended tax return online 8 11. Can you file an amended tax return online 5 11. Can you file an amended tax return online 3 11. Can you file an amended tax return online 0 10. Can you file an amended tax return online 8 10. Can you file an amended tax return online 6 83 12. Can you file an amended tax return online 8 12. 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Can you file an amended tax return online 9 Appendix C. Can you file an amended tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 90 91 92 93 94 95 96 97 98 99 90 7. Can you file an amended tax return online 8 7. Can you file an amended tax return online 6 7. Can you file an amended tax return online 4 7. Can you file an amended tax return online 2 7. Can you file an amended tax return online 1 6. Can you file an amended tax return online 9 6. Can you file an amended tax return online 8 6. Can you file an amended tax return online 6 6. Can you file an amended tax return online 5 6. Can you file an amended tax return online 4 91 7. Can you file an amended tax return online 6 7. Can you file an amended tax return online 4 7. Can you file an amended tax return online 2 7. Can you file an amended tax return online 0 6. Can you file an amended tax return online 8 6. Can you file an amended tax return online 7 6. Can you file an amended tax return online 5 6. Can you file an amended tax return online 4 6. Can you file an amended tax return online 3 6. Can you file an amended tax return online 1 92 7. Can you file an amended tax return online 4 7. Can you file an amended tax return online 2 7. Can you file an amended tax return online 0 6. Can you file an amended tax return online 8 6. Can you file an amended tax return online 6 6. Can you file an amended tax return online 4 6. Can you file an amended tax return online 3 6. Can you file an amended tax return online 1 6. Can you file an amended tax return online 0 5. Can you file an amended tax return online 9 93 7. Can you file an amended tax return online 2 7. Can you file an amended tax return online 0 6. Can you file an amended tax return online 8 6. Can you file an amended tax return online 6 6. Can you file an amended tax return online 4 6. 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Can you file an amended tax return online 1 4. Can you file an amended tax return online 8 4. Can you file an amended tax return online 6 4. Can you file an amended tax return online 3 4. Can you file an amended tax return online 1 3. Can you file an amended tax return online 9 3. Can you file an amended tax return online 7 3. Can you file an amended tax return online 5 109 5. Can you file an amended tax return online 7 5. Can you file an amended tax return online 3 5. Can you file an amended tax return online 0 4. Can you file an amended tax return online 8 4. Can you file an amended tax return online 5 4. Can you file an amended tax return online 3 4. Can you file an amended tax return online 0 3. Can you file an amended tax return online 8 3. Can you file an amended tax return online 6 3. Can you file an amended tax return online 4 110 5. Can you file an amended tax return online 6 5. Can you file an amended tax return online 3 5. Can you file an amended tax return online 0 4. 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Can you file an amended tax return online 4 4. Can you file an amended tax return online 1 3. Can you file an amended tax return online 9 3. Can you file an amended tax return online 7 3. Can you file an amended tax return online 5 3. Can you file an amended tax return online 2 113 5. Can you file an amended tax return online 6 5. Can you file an amended tax return online 2 4. Can you file an amended tax return online 9 4. Can you file an amended tax return online 6 4. Can you file an amended tax return online 4 4. Can you file an amended tax return online 1 3. Can you file an amended tax return online 9 3. Can you file an amended tax return online 6 3. Can you file an amended tax return online 4 3. Can you file an amended tax return online 2 114 5. Can you file an amended tax return online 6 5. Can you file an amended tax return online 2 4. Can you file an amended tax return online 9 4. Can you file an amended tax return online 6 4. Can you file an amended tax return online 3 4. Can you file an amended tax return online 1 3. Can you file an amended tax return online 9 3. Can you file an amended tax return online 6 3. Can you file an amended tax return online 4 3. Can you file an amended tax return online 2 115+ 5. Can you file an amended tax return online 5 5. Can you file an amended tax return online 2 4. Can you file an amended tax return online 9 4. Can you file an amended tax return online 6 4. Can you file an amended tax return online 3 4. Can you file an amended tax return online 1 3. Can you file an amended tax return online 8 3. Can you file an amended tax return online 6 3. Can you file an amended tax return online 4 3. Can you file an amended tax return online 1 Appendix C. Can you file an amended tax return online (Continued) Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 100 101 102 103 104 105 106 107 108 109 100 4. Can you file an amended tax return online 2 4. Can you file an amended tax return online 1 3. Can you file an amended tax return online 9 3. Can you file an amended tax return online 8 3. Can you file an amended tax return online 7 3. Can you file an amended tax return online 5 3. Can you file an amended tax return online 4 3. Can you file an amended tax return online 3 3. Can you file an amended tax return online 3 3. Can you file an amended tax return online 2 101 4. Can you file an amended tax return online 1 3. Can you file an amended tax return online 9 3. Can you file an amended tax return online 7 3. Can you file an amended tax return online 6 3. Can you file an amended tax return online 5 3. Can you file an amended tax return online 4 3. Can you file an amended tax return online 2 3. Can you file an amended tax return online 1 3. Can you file an amended tax return online 1 3. Can you file an amended tax return online 0 102 3. Can you file an amended tax return online 9 3. 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Can you file an amended tax return online 5 2. Can you file an amended tax return online 4 2. Can you file an amended tax return online 2 2. Can you file an amended tax return online 1 1. Can you file an amended tax return online 9 1. Can you file an amended tax return online 8 109 3. Can you file an amended tax return online 2 3. Can you file an amended tax return online 0 2. Can you file an amended tax return online 8 2. Can you file an amended tax return online 6 2. Can you file an amended tax return online 4 2. Can you file an amended tax return online 3 2. Can you file an amended tax return online 1 2. Can you file an amended tax return online 0 1. Can you file an amended tax return online 8 1. Can you file an amended tax return online 7 110 3. Can you file an amended tax return online 1 2. Can you file an amended tax return online 9 2. Can you file an amended tax return online 7 2. Can you file an amended tax return online 5 2. Can you file an amended tax return online 3 2. Can you file an amended tax return online 2 2. Can you file an amended tax return online 0 1. Can you file an amended tax return online 9 1. Can you file an amended tax return online 7 1. Can you file an amended tax return online 6 111 3. Can you file an amended tax return online 1 2. Can you file an amended tax return online 9 2. Can you file an amended tax return online 7 2. Can you file an amended tax return online 5 2. Can you file an amended tax return online 3 2. Can you file an amended tax return online 1 1. Can you file an amended tax return online 9 1. Can you file an amended tax return online 8 1. Can you file an amended tax return online 6 1. Can you file an amended tax return online 5 112 3. Can you file an amended tax return online 0 2. Can you file an amended tax return online 8 2. Can you file an amended tax return online 6 2. Can you file an amended tax return online 4 2. Can you file an amended tax return online 2 2. Can you file an amended tax return online 0 1. Can you file an amended tax return online 9 1. Can you file an amended tax return online 7 1. Can you file an amended tax return online 5 1. Can you file an amended tax return online 4 113 3. Can you file an amended tax return online 0 2. Can you file an amended tax return online 8 2. Can you file an amended tax return online 6 2. Can you file an amended tax return online 4 2. Can you file an amended tax return online 2 2. Can you file an amended tax return online 0 1. Can you file an amended tax return online 8 1. Can you file an amended tax return online 6 1. Can you file an amended tax return online 5 1. Can you file an amended tax return online 3 114 3. Can you file an amended tax return online 0 2. Can you file an amended tax return online 7 2. Can you file an amended tax return online 5 2. Can you file an amended tax return online 3 2. Can you file an amended tax return online 1 1. Can you file an amended tax return online 9 1. Can you file an amended tax return online 8 1. Can you file an amended tax return online 6 1. Can you file an amended tax return online 4 1. Can you file an amended tax return online 3 115+ 2. Can you file an amended tax return online 9 2. Can you file an amended tax return online 7 2. Can you file an amended tax return online 5 2. Can you file an amended tax return online 3 2. Can you file an amended tax return online 1 1. Can you file an amended tax return online 9 1. Can you file an amended tax return online 7 1. Can you file an amended tax return online 5 1. Can you file an amended tax return online 4 1. Can you file an amended tax return online 2 Table II (continued) (Joint Life and Last Survivor Expectancy)  (For Use by Owners Whose Spouses Are More Than 10 Years Younger and Are the Sole Beneficiaries of Their IRAs) Ages 110 111 112 113 114 115+         110 1. Can you file an amended tax return online 5 1. Can you file an amended tax return online 4 1. Can you file an amended tax return online 3 1. Can you file an amended tax return online 2 1. Can you file an amended tax return online 1 1. Can you file an amended tax return online 1         111 1. Can you file an amended tax return online 4 1. Can you file an amended tax return online 2 1. Can you file an amended tax return online 1 1. Can you file an amended tax return online 1 1. Can you file an amended tax return online 0 1. Can you file an amended tax return online 0         112 1. Can you file an amended tax return online 3 1. Can you file an amended tax return online 1 1. Can you file an amended tax return online 0 1. Can you file an amended tax return online 0 1. Can you file an amended tax return online 0 1. Can you file an amended tax return online 0         113 1. Can you file an amended tax return online 2 1. Can you file an amended tax return online 1 1. Can you file an amended tax return online 0 1. Can you file an amended tax return online 0 1. Can you file an amended tax return online 0 1. Can you file an amended tax return online 0         114 1. Can you file an amended tax return online 1 1. Can you file an amended tax return online 0 1. Can you file an amended tax return online 0 1. Can you file an amended tax return online 0 1. Can you file an amended tax return online 0 1. Can you file an amended tax return online 0         115+ 1. Can you file an amended tax return online 1 1. Can you file an amended tax return online 0 1. Can you file an amended tax return online 0 1. Can you file an amended tax return online 0 1. Can you file an amended tax return online 0 1. Can you file an amended tax return online 0         Appendix C. Can you file an amended tax return online Uniform Lifetime Table         Table III (Uniform Lifetime) (For Use by: Unmarried Owners, Married Owners Whose Spouses Are Not More Than 10 Years Younger, and Married Owners Whose Spouses Are Not the Sole Beneficiaries of Their IRAs)   Age Distribution Period Age Distribution Period 70 27. Can you file an amended tax return online 4 93 9. Can you file an amended tax return online 6 71 26. Can you file an amended tax return online 5 94 9. Can you file an amended tax return online 1 72 25. Can you file an amended tax return online 6 95 8. Can you file an amended tax return online 6 73 24. Can you file an amended tax return online 7 96 8. Can you file an amended tax return online 1 74 23. Can you file an amended tax return online 8 97 7. Can you file an amended tax return online 6 75 22. Can you file an amended tax return online 9 98 7. Can you file an amended tax return online 1 76 22. Can you file an amended tax return online 0 99 6. Can you file an amended tax return online 7 77 21. Can you file an amended tax return online 2 100 6. Can you file an amended tax return online 3 78 20. Can you file an amended tax return online 3 101 5. Can you file an amended tax return online 9 79 19. Can you file an amended tax return online 5 102 5. Can you file an amended tax return online 5 80 18. Can you file an amended tax return online 7 103 5. Can you file an amended tax return online 2 81 17. Can you file an amended tax return online 9 104 4. Can you file an amended tax return online 9 82 17. Can you file an amended tax return online 1 105 4. Can you file an amended tax return online 5 83 16. Can you file an amended tax return online 3 106 4. Can you file an amended tax return online 2 84 15. Can you file an amended tax return online 5 107 3. Can you file an amended tax return online 9 85 14. Can you file an amended tax return online 8 108 3. Can you file an amended tax return online 7 86 14. Can you file an amended tax return online 1 109 3. Can you file an amended tax return online 4 87 13. Can you file an amended tax return online 4 110 3. Can you file an amended tax return online 1 88 12. Can you file an amended tax return online 7 111 2. Can you file an amended tax return online 9 89 12. Can you file an amended tax return online 0 112 2. Can you file an amended tax return online 6 90 11. Can you file an amended tax return online 4 113 2. Can you file an amended tax return online 4 91 10. Can you file an amended tax return online 8 114 2. Can you file an amended tax return online 1 92 10. Can you file an amended tax return online 2 115 and over 1. Can you file an amended tax return online 9 Prev  Up  Next   Home   More Online Publications
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The Can You File An Amended Tax Return Online

Can you file an amended tax return online 5. Can you file an amended tax return online   Wages, Salaries, and Other Earnings Table of Contents Reminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Can you file an amended tax return online Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Reminder Foreign income. Can you file an amended tax return online   If you are a U. Can you file an amended tax return online S. Can you file an amended tax return online citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Can you file an amended tax return online S. Can you file an amended tax return online law. Can you file an amended tax return online This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. Can you file an amended tax return online This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Can you file an amended tax return online If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Can you file an amended tax return online For details, see Publication 54, Tax Guide for U. Can you file an amended tax return online S. Can you file an amended tax return online Citizens and Resident Aliens Abroad. Can you file an amended tax return online Introduction This chapter discusses compensation received for services as an employee, such as wages, salaries, and fringe benefits. Can you file an amended tax return online The following topics are included. Can you file an amended tax return online Bonuses and awards. Can you file an amended tax return online Special rules for certain employees. Can you file an amended tax return online Sickness and injury benefits. Can you file an amended tax return online The chapter explains what income is included in the employee's gross income and what is not included. Can you file an amended tax return online Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income Employee Compensation This section discusses various types of employee compensation including fringe benefits, retirement plan contributions, stock options, and restricted property. Can you file an amended tax return online Form W-2. Can you file an amended tax return online    If you are an employee, you should receive Form W-2 from your employer showing the pay you received for your services. Can you file an amended tax return online Include your pay on line 7 of Form 1040 or Form 1040A, or on line 1 of Form 1040EZ, even if you do not receive a Form W-2. Can you file an amended tax return online   If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. Can you file an amended tax return online These wages must be included on line 7 of Form 1040. Can you file an amended tax return online See Form 8919 for more information. Can you file an amended tax return online Childcare providers. Can you file an amended tax return online    If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. Can you file an amended tax return online If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Can you file an amended tax return online You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. Can you file an amended tax return online Babysitting. Can you file an amended tax return online   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. Can you file an amended tax return online Miscellaneous Compensation This section discusses different types of employee compensation. Can you file an amended tax return online Advance commissions and other earnings. Can you file an amended tax return online   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. Can you file an amended tax return online    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. Can you file an amended tax return online If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), or you may be able to take a credit for that year. Can you file an amended tax return online See Repayments in chapter 12. Can you file an amended tax return online Allowances and reimbursements. Can you file an amended tax return online    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463. Can you file an amended tax return online If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. Can you file an amended tax return online Back pay awards. Can you file an amended tax return online    Include in income amounts you are awarded in a settlement or judgment for back pay. Can you file an amended tax return online These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. Can you file an amended tax return online They should be reported to you by your employer on Form W-2. Can you file an amended tax return online Bonuses and awards. Can you file an amended tax return online   Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. Can you file an amended tax return online These include prizes such as vacation trips for meeting sales goals. Can you file an amended tax return online If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. Can you file an amended tax return online However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. Can you file an amended tax return online Employee achievement award. Can you file an amended tax return online   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. Can you file an amended tax return online However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. Can you file an amended tax return online Your employer can tell you whether your award is a qualified plan award. Can you file an amended tax return online Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. Can you file an amended tax return online   However, the exclusion does not apply to the following awards: A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. Can you file an amended tax return online A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. Can you file an amended tax return online Example. Can you file an amended tax return online Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. Can you file an amended tax return online Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. Can you file an amended tax return online However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 – $1,600) in his income. Can you file an amended tax return online Differential wage payments. Can you file an amended tax return online   This is any payment made to you by an employer for any period during which you are, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages you would have received from the employer during that period. Can you file an amended tax return online These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. Can you file an amended tax return online The payments are reported as wages on Form W-2. Can you file an amended tax return online Government cost-of-living allowances. Can you file an amended tax return online   Most payments received by U. Can you file an amended tax return online S. Can you file an amended tax return online Government civilian employees for working abroad are taxable. Can you file an amended tax return online However, certain cost-of-living allowances are tax free. Can you file an amended tax return online Publication 516, U. Can you file an amended tax return online S. Can you file an amended tax return online Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Can you file an amended tax return online Nonqualified deferred compensation plans. Can you file an amended tax return online   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. Can you file an amended tax return online This amount is shown on Form W-2, box 12, using code Y. Can you file an amended tax return online This amount is not included in your income. Can you file an amended tax return online   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. Can you file an amended tax return online This amount is included in your wages shown on Form W-2, box 1. Can you file an amended tax return online It is also shown on Form W-2, box 12, using code Z. Can you file an amended tax return online Note received for services. Can you file an amended tax return online    If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. Can you file an amended tax return online When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. Can you file an amended tax return online Do not include that part again in your income. Can you file an amended tax return online Include the rest of the payment in your income in the year of payment. Can you file an amended tax return online   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. Can you file an amended tax return online Severance pay. Can you file an amended tax return online   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. Can you file an amended tax return online Accrued leave payment. Can you file an amended tax return online    If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. Can you file an amended tax return online   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. Can you file an amended tax return online You can reduce gross wages by the amount you repaid in the same tax year in which you received it. Can you file an amended tax return online Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on the return and the wages on your Forms W-2. Can you file an amended tax return online Outplacement services. Can you file an amended tax return online   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. Can you file an amended tax return online    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). Can you file an amended tax return online Sick pay. Can you file an amended tax return online   Pay you receive from your employer while you are sick or injured is part of your salary or wages. Can you file an amended tax return online In addition, you must include in your income sick pay benefits received from any of the following payers: A welfare fund. Can you file an amended tax return online A state sickness or disability fund. Can you file an amended tax return online An association of employers or employees. Can you file an amended tax return online An insurance company, if your employer paid for the plan. Can you file an amended tax return online However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. Can you file an amended tax return online For more information, see Publication 525. Can you file an amended tax return online Social security and Medicare taxes paid by employer. Can you file an amended tax return online   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. Can you file an amended tax return online The payment also is treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. Can you file an amended tax return online However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. Can you file an amended tax return online Stock appreciation rights. Can you file an amended tax return online   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. Can you file an amended tax return online When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. Can you file an amended tax return online You include the cash payment in your income in the year you use the right. Can you file an amended tax return online Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. Can you file an amended tax return online Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. Can you file an amended tax return online Accounting period. Can you file an amended tax return online   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. Can you file an amended tax return online Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. Can you file an amended tax return online The general rule: benefits are reported for a full calendar year (January 1–December 31). Can you file an amended tax return online The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. Can you file an amended tax return online For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. Can you file an amended tax return online  Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. Can you file an amended tax return online   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). Can you file an amended tax return online Form W-2. Can you file an amended tax return online   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. Can you file an amended tax return online Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). Can you file an amended tax return online However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). Can you file an amended tax return online Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. Can you file an amended tax return online Benefits you receive from the plan may be taxable, as explained later under Sickness and Injury Benefits . Can you file an amended tax return online For information on the items covered in this section, other than Long-term care coverage, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Can you file an amended tax return online Long-term care coverage. Can you file an amended tax return online    Contributions by your employer to provide coverage for long-term care services generally are not included in your income. Can you file an amended tax return online However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. Can you file an amended tax return online This amount will be reported as wages in box 1 of your Form W-2. Can you file an amended tax return online   Contributions you make to the plan are discussed in Publication 502, Medical and Dental Expenses. Can you file an amended tax return online Archer MSA contributions. Can you file an amended tax return online    Contributions by your employer to your Archer MSA generally are not included in your income. Can you file an amended tax return online Their total will be reported in box 12 of Form W-2 with code R. Can you file an amended tax return online You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Can you file an amended tax return online File the form with your return. Can you file an amended tax return online Health flexible spending arrangement (health FSA). Can you file an amended tax return online   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. Can you file an amended tax return online Note. Can you file an amended tax return online Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. Can you file an amended tax return online The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. Can you file an amended tax return online For more information, see Notice 2012-40, 2012-26 I. Can you file an amended tax return online R. Can you file an amended tax return online B. Can you file an amended tax return online 1046, available at www. Can you file an amended tax return online irs. Can you file an amended tax return online gov/irb/2012-26 IRB/ar09. Can you file an amended tax return online html. Can you file an amended tax return online Health reimbursement arrangement (HRA). Can you file an amended tax return online   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. Can you file an amended tax return online Health savings accounts (HSA). Can you file an amended tax return online   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. Can you file an amended tax return online Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. Can you file an amended tax return online Contributions made by your employer are not included in your income. Can you file an amended tax return online Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. Can you file an amended tax return online Distributions not used for qualified medical expenses are included in your income. Can you file an amended tax return online See Publication 969 for the requirements of an HSA. Can you file an amended tax return online   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. Can you file an amended tax return online The contributions are treated as a distribution of money and are not included in the partner's gross income. Can you file an amended tax return online Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. Can you file an amended tax return online In both situations, the partner can deduct the contribution made to the partner's HSA. Can you file an amended tax return online   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. Can you file an amended tax return online The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. Can you file an amended tax return online Qualified HSA funding distribution. Can you file an amended tax return online   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. Can you file an amended tax return online See Publication 590 for the requirements for these qualified HSA funding distributions. Can you file an amended tax return online Failure to maintain eligibility. Can you file an amended tax return online   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. Can you file an amended tax return online If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. Can you file an amended tax return online This income is also subject to an additional 10% tax. Can you file an amended tax return online Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. Can you file an amended tax return online See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Can you file an amended tax return online Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. Can you file an amended tax return online They also are included as social security and Medicare wages in boxes 3 and 5. Can you file an amended tax return online However, they are not included as wages in box 1. Can you file an amended tax return online To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. Can you file an amended tax return online File the form with your return. Can you file an amended tax return online De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. Can you file an amended tax return online In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. Can you file an amended tax return online Holiday gifts. Can you file an amended tax return online   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. Can you file an amended tax return online However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. Can you file an amended tax return online Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. Can you file an amended tax return online For more information, see Publication 970, Tax Benefits for Education. Can you file an amended tax return online Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. Can you file an amended tax return online However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. Can you file an amended tax return online For exceptions, see Entire cost excluded , and Entire cost taxed , later. Can you file an amended tax return online If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. Can you file an amended tax return online Also, it is shown separately in box 12 with code C. Can you file an amended tax return online Group-term life insurance. Can you file an amended tax return online   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. Can you file an amended tax return online Permanent benefits. Can you file an amended tax return online   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. Can you file an amended tax return online Your employer should be able to tell you the amount to include in your income. Can you file an amended tax return online Accidental death benefits. Can you file an amended tax return online   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. Can you file an amended tax return online Former employer. Can you file an amended tax return online   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. Can you file an amended tax return online Also, it is shown separately in box 12 with code C. Can you file an amended tax return online Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. Can you file an amended tax return online You must pay these taxes with your income tax return. Can you file an amended tax return online Include them on line 60, Form 1040, and follow the instructions for line 60. Can you file an amended tax return online For more information, see the Instructions for Form 1040. Can you file an amended tax return online Two or more employers. Can you file an amended tax return online   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. Can you file an amended tax return online If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. Can you file an amended tax return online You must figure how much to include in your income. Can you file an amended tax return online Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. Can you file an amended tax return online Figuring the taxable cost. Can you file an amended tax return online   Use the following worksheet to figure the amount to include in your income. Can you file an amended tax return online     Worksheet 5-1. Can you file an amended tax return online Figuring the Cost of Group-Term Life Insurance To Include in Income 1. Can you file an amended tax return online Enter the total amount of your insurance coverage from your employer(s) 1. Can you file an amended tax return online   2. Can you file an amended tax return online Limit on exclusion for employer-provided group-term life insurance coverage 2. Can you file an amended tax return online 50,000 3. Can you file an amended tax return online Subtract line 2 from line 1 3. Can you file an amended tax return online   4. Can you file an amended tax return online Divide line 3 by $1,000. Can you file an amended tax return online Figure to the nearest tenth 4. Can you file an amended tax return online   5. Can you file an amended tax return online Go to Table 5-1. Can you file an amended tax return online Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Can you file an amended tax return online   6. Can you file an amended tax return online Multiply line 4 by line 5 6. Can you file an amended tax return online   7. Can you file an amended tax return online Enter the number of full months of coverage at this cost. Can you file an amended tax return online 7. Can you file an amended tax return online   8. Can you file an amended tax return online Multiply line 6 by line 7 8. Can you file an amended tax return online   9. Can you file an amended tax return online Enter the premiums you paid per month 9. Can you file an amended tax return online       10. Can you file an amended tax return online Enter the number of months you paid the premiums 10. Can you file an amended tax return online       11. Can you file an amended tax return online Multiply line 9 by line 10. Can you file an amended tax return online 11. Can you file an amended tax return online   12. Can you file an amended tax return online Subtract line 11 from line 8. Can you file an amended tax return online Include this amount in your income as wages 12. Can you file an amended tax return online      Table 5-1. Can you file an amended tax return online Cost of $1,000 of Group-Term Life Insurance for One Month Age Cost Under 25 $. Can you file an amended tax return online 05 25 through 29 . Can you file an amended tax return online 06 30 through 34 . Can you file an amended tax return online 08 35 through 39 . Can you file an amended tax return online 09 40 through 44 . Can you file an amended tax return online 10 45 through 49 . Can you file an amended tax return online 15 50 through 54 . Can you file an amended tax return online 23 55 through 59 . Can you file an amended tax return online 43 60 through 64 . Can you file an amended tax return online 66 65 through 69 1. Can you file an amended tax return online 27 70 and older 2. Can you file an amended tax return online 06 Example. Can you file an amended tax return online You are 51 years old and work for employers A and B. Can you file an amended tax return online Both employers provide group-term life insurance coverage for you for the entire year. Can you file an amended tax return online Your coverage is $35,000 with employer A and $45,000 with employer B. Can you file an amended tax return online You pay premiums of $4. Can you file an amended tax return online 15 a month under the employer B group plan. Can you file an amended tax return online You figure the amount to include in your income as shown in Worksheet 5-1. Can you file an amended tax return online Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated, later. Can you file an amended tax return online Worksheet 5-1. Can you file an amended tax return online Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated 1. Can you file an amended tax return online Enter the total amount of your insurance coverage from your employer(s) 1. Can you file an amended tax return online 80,000 2. Can you file an amended tax return online Limit on exclusion for employer-provided group-term life insurance coverage 2. Can you file an amended tax return online 50,000 3. Can you file an amended tax return online Subtract line 2 from line 1 3. Can you file an amended tax return online 30,000 4. Can you file an amended tax return online Divide line 3 by $1,000. Can you file an amended tax return online Figure to the nearest tenth 4. Can you file an amended tax return online 30. Can you file an amended tax return online 0 5. Can you file an amended tax return online Go to Table 5-1. Can you file an amended tax return online Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Can you file an amended tax return online . Can you file an amended tax return online 23 6. Can you file an amended tax return online Multiply line 4 by line 5 6. Can you file an amended tax return online 6. Can you file an amended tax return online 90 7. Can you file an amended tax return online Enter the number of full months of coverage at this cost. Can you file an amended tax return online 7. Can you file an amended tax return online 12 8. Can you file an amended tax return online Multiply line 6 by line 7 8. Can you file an amended tax return online 82. Can you file an amended tax return online 80 9. Can you file an amended tax return online Enter the premiums you paid per month 9. Can you file an amended tax return online 4. Can you file an amended tax return online 15     10. Can you file an amended tax return online Enter the number of months you paid the premiums 10. Can you file an amended tax return online 12     11. Can you file an amended tax return online Multiply line 9 by line 10. Can you file an amended tax return online 11. Can you file an amended tax return online 49. Can you file an amended tax return online 80 12. Can you file an amended tax return online Subtract line 11 from line 8. Can you file an amended tax return online Include this amount in your income as wages 12. Can you file an amended tax return online 33. Can you file an amended tax return online 00 Entire cost excluded. Can you file an amended tax return online   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. Can you file an amended tax return online You are permanently and totally disabled and have ended your employment. Can you file an amended tax return online Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. Can you file an amended tax return online A charitable organization (defined in chapter 24) to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. Can you file an amended tax return online (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. Can you file an amended tax return online ) The plan existed on January 1, 1984, and You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. Can you file an amended tax return online Entire cost taxed. Can you file an amended tax return online   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply: The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. Can you file an amended tax return online You are a key employee and your employer's plan discriminates in favor of key employees. Can you file an amended tax return online Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. Can you file an amended tax return online Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. Can you file an amended tax return online You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. Can you file an amended tax return online Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. Can you file an amended tax return online A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. Can you file an amended tax return online Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. Can you file an amended tax return online However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. Can you file an amended tax return online Exclusion limit. Can you file an amended tax return online   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. Can you file an amended tax return online   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. Can you file an amended tax return online   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. Can you file an amended tax return online   If the benefits have a value that is more than these limits, the excess must be included in your income. Can you file an amended tax return online You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. Can you file an amended tax return online Commuter highway vehicle. Can you file an amended tax return online   This is a highway vehicle that seats at least six adults (not including the driver). Can you file an amended tax return online At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). Can you file an amended tax return online Transit pass. Can you file an amended tax return online   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. Can you file an amended tax return online Qualified parking. Can you file an amended tax return online   This is parking provided to an employee at or near the employer's place of business. Can you file an amended tax return online It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. Can you file an amended tax return online It does not include parking at or near the employee's home. Can you file an amended tax return online Qualified bicycle commuting. Can you file an amended tax return online   This is reimbursement based on the number of qualified bicycle commuting months for the year. Can you file an amended tax return online A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. Can you file an amended tax return online The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. Can you file an amended tax return online Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. Can you file an amended tax return online (Your employer can tell you whether your retirement plan is qualified. Can you file an amended tax return online ) However, the cost of life insurance coverage included in the plan may have to be included. Can you file an amended tax return online See Group-Term Life Insurance , earlier, under Fringe Benefits. Can you file an amended tax return online If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. Can you file an amended tax return online However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. Can you file an amended tax return online For information on distributions from retirement plans, see Publication 575, Pension and Annuity Income (or Publication 721, Tax Guide to U. Can you file an amended tax return online S. Can you file an amended tax return online Civil Service Retirement Benefits, if you are a federal employee or retiree). Can you file an amended tax return online Elective deferrals. Can you file an amended tax return online   If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. Can you file an amended tax return online The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. Can you file an amended tax return online An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. Can you file an amended tax return online However, it is included in wages subject to social security and Medicare taxes. Can you file an amended tax return online   Elective deferrals include elective contributions to the following retirement plans. Can you file an amended tax return online Cash or deferred arrangements (section 401(k) plans). Can you file an amended tax return online The Thrift Savings Plan for federal employees. Can you file an amended tax return online Salary reduction simplified employee pension plans (SARSEP). Can you file an amended tax return online Savings incentive match plans for employees (SIMPLE plans). Can you file an amended tax return online Tax-sheltered annuity plans (403(b) plans). Can you file an amended tax return online Section 501(c)(18)(D) plans. Can you file an amended tax return online Section 457 plans. Can you file an amended tax return online Qualified automatic contribution arrangements. Can you file an amended tax return online   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. Can you file an amended tax return online You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. Can you file an amended tax return online The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. Can you file an amended tax return online   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. Can you file an amended tax return online Overall limit on deferrals. Can you file an amended tax return online   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3) and (5) above. Can you file an amended tax return online The limit for SIMPLE plans is $12,000. Can you file an amended tax return online The limit for section 501(c)(18)(D) plans is the lesser of $7,000 or 25% of your compensation. Can you file an amended tax return online The limit for section 457 plans is the lesser of your includible compensation or $17,500. Can you file an amended tax return online Amounts deferred under specific plan limits are part of the overall limit on deferrals. Can you file an amended tax return online Designated Roth contributions. Can you file an amended tax return online   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. Can you file an amended tax return online Designated Roth contributions are treated as elective deferrals, except that they are included in income. Can you file an amended tax return online Excess deferrals. Can you file an amended tax return online   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. Can you file an amended tax return online However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. Can you file an amended tax return online   If you set aside more than the limit, the excess generally must be included in your income for that year, unless you have an excess deferral of a designated Roth contribution. Can you file an amended tax return online See Publication 525 for a discussion of the tax treatment of excess deferrals. Can you file an amended tax return online Catch-up contributions. Can you file an amended tax return online   You may be allowed catch-up contributions (additional elective deferral) if you are age 50 or older by the end of your tax year. Can you file an amended tax return online Stock Options If you receive a nonstatutory option to buy or sell stock or other property as payment for your services, you usually will have income when you receive the option, when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option. Can you file an amended tax return online However, if your option is a statutory stock option, you will not have any income until you sell or exchange your stock. Can you file an amended tax return online Your employer can tell you which kind of option you hold. Can you file an amended tax return online For more information, see Publication 525. Can you file an amended tax return online Restricted Property In most cases, if you receive property for your services, you must include its fair market value in your income in the year you receive the property. Can you file an amended tax return online However, if you receive stock or other property that has certain restrictions that affect its value, you do not include the value of the property in your income until it has substantially vested. Can you file an amended tax return online (You can choose to include the value of the property in your income in the year it is transferred to you. Can you file an amended tax return online ) For more information, see Restricted Property in Publication 525. Can you file an amended tax return online Dividends received on restricted stock. Can you file an amended tax return online   Dividends you receive on restricted stock are treated as compensation and not as dividend income. Can you file an amended tax return online Your employer should include these payments on your Form W-2. Can you file an amended tax return online Stock you chose to include in income. Can you file an amended tax return online   Dividends you receive on restricted stock you chose to include in your income in the year transferred are treated the same as any other dividends. Can you file an amended tax return online Report them on your return as dividends. Can you file an amended tax return online For a discussion of dividends, see chapter 8. Can you file an amended tax return online    For information on how to treat dividends reported on both your Form W-2 and Form 1099-DIV, see Dividends received on restricted stock in Publication 525. Can you file an amended tax return online Special Rules for Certain Employees This section deals with special rules for people in certain types of employment: members of the clergy, members of religious orders, people working for foreign employers, military personnel, and volunteers. Can you file an amended tax return online Clergy Generally, if you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Can you file an amended tax return online , in addition to your salary. Can you file an amended tax return online If the offering is made to the religious institution, it is not taxable to you. Can you file an amended tax return online If you are a member of a religious organization and you give your outside earnings to the religious organization, you still must include the earnings in your income. Can you file an amended tax return online However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Can you file an amended tax return online See chapter 24. Can you file an amended tax return online Pension. Can you file an amended tax return online    A pension or retirement pay for a member of the clergy usually is treated as any other pension or annuity. Can you file an amended tax return online It must be reported on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Can you file an amended tax return online Housing. Can you file an amended tax return online    Special rules for housing apply to members of the clergy. Can you file an amended tax return online Under these rules, you do not include in your income the rental value of a home (including utilities) or a designated housing allowance provided to you as part of your pay. Can you file an amended tax return online However, the exclusion cannot be more than the reasonable pay for your service. Can you file an amended tax return online If you pay for the utilities, you can exclude any allowance designated for utility cost, up to your actual cost. Can you file an amended tax return online The home or allowance must be provided as compensation for your services as an ordained, licensed, or commissioned minister. Can you file an amended tax return online However, you must include the rental value of the home or the housing allowance as earnings from self-employment on Schedule SE (Form 1040) if you are subject to the self-employment tax. Can you file an amended tax return online For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Can you file an amended tax return online Members of Religious Orders If you are a member of a religious order who has taken a vow of poverty, how you treat earnings that you renounce and turn over to the order depends on whether your services are performed for the order. Can you file an amended tax return online Services performed for the order. Can you file an amended tax return online   If you are performing the services as an agent of the order in the exercise of duties required by the order, do not include in your income the amounts turned over to the order. Can you file an amended tax return online   If your order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to be performing the services as an agent of the order. Can you file an amended tax return online Any wages you earn as an agent of an order that you turn over to the order are not included in your income. Can you file an amended tax return online Example. Can you file an amended tax return online You are a member of a church order and have taken a vow of poverty. Can you file an amended tax return online You renounce any claims to your earnings and turn over to the order any salaries or wages you earn. Can you file an amended tax return online You are a registered nurse, so your order assigns you to work in a hospital that is an associated institution of the church. Can you file an amended tax return online However, you remain under the general direction and control of the order. Can you file an amended tax return online You are considered to be an agent of the order and any wages you earn at the hospital that you turn over to your order are not included in your income. Can you file an amended tax return online Services performed outside the order. Can you file an amended tax return online   If you are directed to work outside the order, your services are not an exercise of duties required by the order unless they meet both of the following requirements: They are the kind of services that are ordinarily the duties of members of the order. Can you file an amended tax return online They are part of the duties that you must exercise for, or on behalf of, the religious order as its agent. Can you file an amended tax return online If you are an employee of a third party, the services you perform for the third party will not be considered directed or required of you by the order. Can you file an amended tax return online Amounts you receive for these services are included in your income, even if you have taken a vow of poverty. Can you file an amended tax return online Example. Can you file an amended tax return online Mark Brown is a member of a religious order and has taken a vow of poverty. Can you file an amended tax return online He renounces all claims to his earnings and turns over his earnings to the order. Can you file an amended tax return online Mark is a schoolteacher. Can you file an amended tax return online He was instructed by the superiors of the order to get a job with a private tax-exempt school. Can you file an amended tax return online Mark became an employee of the school, and, at his request, the school made the salary payments directly to the order. Can you file an amended tax return online Because Mark is an employee of the school, he is performing services for the school rather than as an agent of the order. Can you file an amended tax return online The wages Mark earns working for the school are included in his income. Can you file an amended tax return online Foreign Employer Special rules apply if you work for a foreign employer. Can you file an amended tax return online U. Can you file an amended tax return online S. Can you file an amended tax return online citizen. Can you file an amended tax return online   If you are a U. Can you file an amended tax return online S. Can you file an amended tax return online citizen who works in the United States for a foreign government, an international organization, a foreign embassy, or any foreign employer, you must include your salary in your income. Can you file an amended tax return online Social security and Medicare taxes. Can you file an amended tax return online   You are exempt from social security and Medicare employee taxes if you are employed in the United States by an international organization or a foreign government. Can you file an amended tax return online However, you must pay self-employment tax on your earnings from services performed in the United States, even though you are not self-employed. Can you file an amended tax return online This rule also applies if you are an employee of a qualifying wholly owned instrumentality of a foreign government. Can you file an amended tax return online Employees of international organizations or foreign governments. Can you file an amended tax return online   Your compensation for official services to an international organization is exempt from federal income tax if you are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Can you file an amended tax return online   Your compensation for official services to a foreign government is exempt from federal income tax if all of the following are true. Can you file an amended tax return online You are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Can you file an amended tax return online Your work is like the work done by employees of the United States in foreign countries. Can you file an amended tax return online The foreign government gives an equal exemption to employees of the United States in its country. Can you file an amended tax return online Waiver of alien status. Can you file an amended tax return online   If you are an alien who works for a foreign government or international organization and you file a waiver under section 247(b) of the Immigration and Nationality Act to keep your immigrant status, different rules may apply. Can you file an amended tax return online See Foreign Employer in Publication 525. Can you file an amended tax return online Employment abroad. Can you file an amended tax return online   For information on the tax treatment of income earned abroad, see Publication 54. Can you file an amended tax return online Military Payments you receive as a member of a military service generally are taxed as wages except for retirement pay, which is taxed as a pension. Can you file an amended tax return online Allowances generally are not taxed. Can you file an amended tax return online For more information on the tax treatment of military allowances and benefits, see Publication 3, Armed Forces' Tax Guide. Can you file an amended tax return online Differential wage payments. Can you file an amended tax return online   Any payments made to you by an employer during the time you are performing service in the uniformed services are treated as compensation. Can you file an amended tax return online These wages are subject to income tax withholding and are reported on a Form W-2. Can you file an amended tax return online See the discussion under Miscellaneous Compensation , earlier. Can you file an amended tax return online Military retirement pay. Can you file an amended tax return online   If your retirement pay is based on age or length of service, it is taxable and must be included in your income as a pension on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Can you file an amended tax return online Do not include in your income the amount of any reduction in retirement or retainer pay to provide a survivor annuity for your spouse or children under the Retired Serviceman's Family Protection Plan or the Survivor Benefit Plan. Can you file an amended tax return online   For more detailed discussion of survivor annuities, see chapter 10. Can you file an amended tax return online Disability. Can you file an amended tax return online   If you are retired on disability, see Military and Government Disability Pensions under Sickness and Injury Benefits, later. Can you file an amended tax return online Veterans' benefits. Can you file an amended tax return online   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the Department of Veterans Affairs (VA). Can you file an amended tax return online The following amounts paid to veterans or their families are not taxable. Can you file an amended tax return online Education, training, and subsistence allowances. Can you file an amended tax return online Disability compensation and pension payments for disabilities paid either to veterans or their families. Can you file an amended tax return online Grants for homes designed for wheelchair living. Can you file an amended tax return online Grants for motor vehicles for veterans who lost their sight or the use of their limbs. Can you file an amended tax return online Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death. Can you file an amended tax return online Interest on insurance dividends you leave on deposit with the VA. Can you file an amended tax return online Benefits under a dependent-care assistance program. Can you file an amended tax return online The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001. Can you file an amended tax return online Payments made under the compensated work therapy program. Can you file an amended tax return online Any bonus payment by a state or political subdivision because of service in a combat zone. Can you file an amended tax return online Volunteers The tax treatment of amounts you receive as a volunteer worker for the Peace Corps or similar agency is covered in the following discussions. Can you file an amended tax return online Peace Corps. Can you file an amended tax return online   Living allowances you receive as a Peace Corps volunteer or volunteer leader for housing, utilities, household supplies, food, and clothing are exempt from tax. Can you file an amended tax return online Taxable allowances. Can you file an amended tax return online   The following allowances must be included in your income and reported as wages: Allowances paid to your spouse and minor children while you are a volunteer leader training in the United States. Can you file an amended tax return online Living allowances designated by the Director of the Peace Corps as basic compensation. Can you file an amended tax return online These are allowances for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Can you file an amended tax return online Leave allowances. Can you file an amended tax return online Readjustment allowances or termination payments. Can you file an amended tax return online These are considered received by you when credited to your account. Can you file an amended tax return online Example. Can you file an amended tax return online Gary Carpenter, a Peace Corps volunteer, gets $175 a month as a readjustment allowance during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Can you file an amended tax return online Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Can you file an amended tax return online Volunteers in Service to America (VISTA). Can you file an amended tax return online   If you are a VISTA volunteer, you must include meal and lodging allowances paid to you in your income as wages. Can you file an amended tax return online National Senior Services Corps programs. Can you file an amended tax return online   Do not include in your income amounts you receive for supportive services or reimbursements for out-of-pocket expenses from the following programs. Can you file an amended tax return online Retired Senior Volunteer Program (RSVP). Can you file an amended tax return online Foster Grandparent Program. Can you file an amended tax return online Senior Companion Program. Can you file an amended tax return online Service Corps of Retired Executives (SCORE). Can you file an amended tax return online   If you receive amounts for supportive services or reimbursements for out-of-pocket expenses from SCORE, do not include these amounts in income. Can you file an amended tax return online Volunteer tax counseling. Can you file an amended tax return online   Do not include in your income any reimbursements you receive for transportation, meals, and other expenses you have in training for, or actually providing, volunteer federal income tax counseling for the elderly (TCE). Can you file an amended tax return online   You can deduct as a charitable contribution your unreimbursed out-of-pocket expenses in taking part in the volunteer income tax assistance (VITA) program. Can you file an amended tax return online See chapter 24. Can you file an amended tax return online Sickness and Injury Benefits This section discusses sickness and injury benefits including disability pensions, long-term care insurance contracts, workers' compensation, and other benefits. Can you file an amended tax return online In most cases, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. Can you file an amended tax return online If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. Can you file an amended tax return online However, certain payments may not be taxable to you. Can you file an amended tax return online Your employer should be able to give you specific details about your pension plan and tell you the amount you paid for your disability pension. Can you file an amended tax return online In addition to disability pensions and annuities, you may be receiving other payments for sickness and injury. Can you file an amended tax return online Do not report as income any amounts paid to reimburse you for medical expenses you incurred after the plan was established. Can you file an amended tax return online Cost paid by you. Can you file an amended tax return online   If you pay the entire cost of a health or accident insurance plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. Can you file an amended tax return online If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. Can you file an amended tax return online See Reimbursement in a later year in chapter 21. Can you file an amended tax return online Cafeteria plans. Can you file an amended tax return online   In most cases, if you are covered by an accident or health insurance plan through a cafeteria plan, and the amount of the insurance premiums was not included in your income, you are not considered to have paid the premiums and you must include any benefits you receive in your income. Can you file an amended tax return online If the amount of the premiums was included in your income, you are considered to have paid the premiums, and any benefits you receive are not taxable. Can you file an amended tax return online Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Can you file an amended tax return online You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A, until you reach minimum retirement age. Can you file an amended tax return online Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Can you file an amended tax return online You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Can you file an amended tax return online For information on this credit and the definition of permanent and total disability, see chapter 33. Can you file an amended tax return online Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Can you file an amended tax return online Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Can you file an amended tax return online The rules for reporting pensions are explained in How To Report in chapter 10. Can you file an amended tax return online For information on disability payments from a governmental program provided as a substitute for unemployment compensation, see chapter 12. Can you file an amended tax return online Retirement and profit-sharing plans. Can you file an amended tax return online   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Can you file an amended tax return online The payments must be reported as a pension or annuity. Can you file an amended tax return online For more information on pensions, see chapter 10. Can you file an amended tax return online Accrued leave payment. Can you file an amended tax return online   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Can you file an amended tax return online The payment is not a disability payment. Can you file an amended tax return online Include it in your income in the tax year you receive it. Can you file an amended tax return online Military and Government Disability Pensions Certain military and government disability pensions are not taxable. Can you file an amended tax return online Service-connected disability. Can you file an amended tax return online   You may be able to exclude from income amounts you receive as a pension, annuity, or similar allowance for personal injury or sickness resulting from active service in one of the following government services. Can you file an amended tax return online The armed forces of any country. Can you file an amended tax return online The National Oceanic and Atmospheric Administration. Can you file an amended tax return online The Public Health Service. Can you file an amended tax return online The Foreign Service. Can you file an amended tax return online Conditions for exclusion. Can you file an amended tax return online   Do not include the disability payments in your income if any of the following conditions apply. Can you file an amended tax return online You were entitled to receive a disability payment before September 25, 1975. Can you file an amended tax return online You were a member of a listed government service or its reserve component, or were under a binding written commitment to become a member, on September 24, 1975. Can you file an amended tax return online You receive the disability payments for a combat-related injury. Can you file an amended tax return online This is a personal injury or sickness that Results directly from armed conflict, Takes place while you are engaged in extra-hazardous service, Takes place under conditions simulating war, including training exercises such as maneuvers, or Is caused by an instrumentality of war. Can you file an amended tax return online You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it. Can you file an amended tax return online Your exclusion under this condition is equal to the amount you would be entitled to receive from the VA. Can you file an amended tax return online Pension based on years of service. Can you file an amended tax return online   If you receive a disability pension based on years of service, in most cases you must include it in your income. Can you file an amended tax return online However, if the pension qualifies for the exclusion for a service-connected disability (discussed earlier), do not include in income the part of your pension that you would have received if the pension had been based on a percentage of disability. Can you file an amended tax return online You must include the rest of your pension in your income. Can you file an amended tax return online Retroactive VA determination. Can you file an amended tax return online   If you retire from the armed services based on years of service and are later given a retroactive service-connected disability rating by the VA, your retirement pay for the retroactive period is excluded from income up to the amount of VA disability benefits you would have been entitled to receive. Can you file an amended tax return online You can claim a refund of any tax paid on the excludable amount (subject to the statute of limitations) by filing an amended return on Form 1040X for each previous year during the retroactive period. Can you file an amended tax return online You must include with each Form 1040X a copy of the official VA Determination letter granting the retroactive benefit. Can you file an amended tax return online The letter must show the amount withheld and the effective date of the benefit. Can you file an amended tax return online   If you receive a lump-sum disability severance payment and are later awarded VA disability benefits, exclude 100% of the severance benefit from your income. Can you file an amended tax return online However, you must include in your income any lump-sum readjustment or other nondisability severance payment you received on release from active duty, even if you are later given a retroactive disability rating by the VA. Can you file an amended tax return online Special statute of limitations. Can you file an amended tax return online   In most cases, under the statute of limitations a claim for credit or refund must be filed within 3 years from the time a return was filed. Can you file an amended tax return online However, if you receive a retroactive service-connected disability rating determination, the statute of limitations is extended by a 1-year period beginning on the date of the determination. Can you file an amended tax return online This 1-year extended period applies to claims for credit or refund filed after June 17, 2008, and does not apply to any tax year that began more than 5 years before the date of the determination. Can you file an amended tax return online Example. Can you file an amended tax return online You retired in 2007 and receive a pension based on your years of service. Can you file an amended tax return online On August 1, 2013, you receive a determination of service-connected disability retroactive to 2007. Can you file an amended tax return online Generally, you could claim a refund for the taxes paid on your pension for 2010, 2011, and 2012. Can you file an amended tax return online However, under the special limitation period, you can also file a claim for 2009 as long as you file the claim by August 1, 2014. Can you file an amended tax return online You cannot file a claim for 2007 and 2008 because those tax years began more than 5 years before the determination. Can you file an amended tax return online Terrorist attack or military action. Can you file an amended tax return online   Do not include in your income disability payments you receive for injuries resulting directly from a terrorist or military action. Can you file an amended tax return online Long-Term Care Insurance Contracts Long-term care insurance contracts in most cases are treated as accident and health insurance contracts. Can you file an amended tax return online Amounts you receive from them (other than policyholder dividends or premium refunds) in most cases are excludable from income as amounts received for personal injury or sickness. Can you file an amended tax return online To claim an exclusion for payments made on a per diem or other periodic basis under a long-term care insurance contract, you must file Form 8853 with your return. Can you file an amended tax return online A long-term care insurance contract is an insurance contract that only provides coverage for qualified long-term care services. Can you file an amended tax return online The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits, and In most cases, not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. Can you file an amended tax return online Qualified long-term care services. Can you file an amended tax return online   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance and personal care services, and Required by a chronically ill individual and provided pursuant to a plan of care as prescribed by a licensed health care practitioner. Can you file an amended tax return online Chronically ill individual. Can you file an amended tax return online   A chronically ill individual is one who has been certified by a licensed health care practitioner within the previous 12 months as one of the following: An individual who, for at least 90 days, is unable to perform at least two activities of daily living without substantial assistance due to loss of functional capacity. Can you file an amended tax return online Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Can you file an amended tax return online An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Can you file an amended tax return online Limit on exclusion. Can you file an amended tax return online   You generally can exclude from gross income up to $320 a day for 2013. Can you file an amended tax return online See Limit on exclusion, under Long-Term Care Insurance Contracts, under Sickness and Injury Benefits in Publication 525 for more information. Can you file an amended tax return online Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. Can you file an amended tax return online The exemption also applies to your survivors. Can you file an amended tax return online The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. Can you file an amended tax return online If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Can you file an amended tax return online For more information, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Can you file an amended tax return online Return to work. Can you file an amended tax return online    If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. Can you file an amended tax return online Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. Can you file an amended tax return online Railroad sick pay. Can you file an amended tax return online    Payments you receive as sick pay under the Railroad Unemployment Insurance Act are taxable and you must include them in your income. Can you file an amended tax return online However, do not include them in your income if they are for an on-the-job injury. Can you file an amended tax return online   If you received income because of a disability, see Disability Pensions , earlier. Can you file an amended tax return online Federal Employees' Compensation Act (FECA). Can you file an amended tax return online   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. Can you file an amended tax return online However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. Can you file an amended tax return online Report this income on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040-EZ. Can you file an amended tax return online Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. Can you file an amended tax return online    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Can you file an amended tax return online For a discussion of the taxability of these benefits, see Social security and equivalent railroad retirement benefits under Other Income, in Publication 525. Can you file an amended tax return online    You can deduct the amount you spend to buy back sick leave for an earlier year to be eligible for nontaxable FECA benefits for that period. Can you file an amended tax return online It is a miscellaneous deduction subject to the 2%-of-AGI limit on Schedule A (Form 1040). Can you file an amended tax return online If you buy back sick leave in the same year you used it, the amount reduces your taxable sick leave pay. Can you file an amended tax return online Do not deduct it separately. Can you file an amended tax return online Other compensation. Can you file an amended tax return online   Many other amounts you receive as compensation for sickness or injury are not taxable. Can you file an amended tax return online These include the following amounts. Can you file an amended tax return online Compensatory damages you receive for physical injury or physical sickness, whether paid in a lump sum or in periodic payments. Can you file an amended tax return online Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. Can you file an amended tax return online Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. Can you file an amended tax return online Compensation you receive for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Can you file an amended tax return online This compensation must be based only on the injury and not on the period of your absence from work. Can you file an amended tax return online These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. Can you file an amended tax return online Reimbursement for medical care. Can you file an amended tax return online    A reimbursement for medical care is generally not taxable. Can you file an amended tax return online However, it may reduce your medical expense deduction. Can you file an amended tax return online For more information, see chapter 21. Can you file an amended tax return online Prev  Up  Next   Home   More Online Publications