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Federal Tax Amendment Form

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Federal Tax Amendment Form

Federal tax amendment form Index A Actividades Pasivas , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Adopción, hijo de, Hijo adoptivo. Federal tax amendment form Anexos C, Empleado estatutario. Federal tax amendment form , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Federal tax amendment form C-EZ, Empleado estatutario. Federal tax amendment form , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Federal tax amendment form EIC, Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Federal tax amendment form , Anexo EIC SE, Miembro del clero. Federal tax amendment form , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Federal tax amendment form Anualidades, Cálculo del ingreso del trabajo. Federal tax amendment form Asignación básica para el sustento (BAS), Paga militar no tributable. Federal tax amendment form Asignación básica para la vivienda (BAH), Paga militar no tributable. Federal tax amendment form Asistente EITC , ¿Hay Ayuda Disponible en Internet? Ayuda tributaria (see Impuestos, ayuda con) B Beneficios a los veteranos, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de bienestar social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de la jubilación ferroviaria, Ingresos que no se Consideran Ingresos del Trabajo Beneficios del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por desempleo, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por Incapacidad, Beneficios por Incapacidad Beneficios sindicales por huelga, Beneficios sindicales por huelga. Federal tax amendment form Bienes gananciales, Bienes gananciales. Federal tax amendment form , Bienes gananciales. Federal tax amendment form C Casado que presenta una declaración conjunta, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Requisito de Declaración Conjunta Casado, hijo, Hijo casado. Federal tax amendment form Clero, Miembro del clero. Federal tax amendment form Cómo calcular usted mismo el EIC , Cómo Calcular Usted Mismo el EIC Compensación del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Crianza, hijo de, Hijo de crianza. Federal tax amendment form D Denegación del EIC , Capítulo 5 —Denegación del EIC Divorciados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). Federal tax amendment form E Ejemplos detallados, Capítulo 6 —Ejemplos Detallados El IRS le calculará el Crédito (EIC), El IRS le Calculará el Crédito (EIC) Empleado de una iglesia, Empleados de una iglesia. Federal tax amendment form Empleado estatutario, Empleado estatutario. Federal tax amendment form , Empleados estatutarios. Federal tax amendment form Escuela, Definición de escuela. Federal tax amendment form Estado civil Cabeza de familia, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Casado que presenta la declaración por separado, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Estados Unidos, Estados Unidos. Federal tax amendment form , Estados Unidos. Federal tax amendment form Estudiante, Definición de estudiante. Federal tax amendment form Extranjero no residente, Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año F Formularios 1040, ¿Necesito esta Publicación?, Ingreso bruto ajustado (AGI). Federal tax amendment form , Si no tiene un número de Seguro Social (SSN). Federal tax amendment form , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Federal tax amendment form , Beneficios por Incapacidad 1040A, Ingreso bruto ajustado (AGI). Federal tax amendment form , Si no tiene un número de Seguro Social (SSN). Federal tax amendment form , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Federal tax amendment form , Beneficios por Incapacidad 1040EZ, Ingreso bruto ajustado (AGI). Federal tax amendment form , Si no tiene un número de Seguro Social (SSN). Federal tax amendment form , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Federal tax amendment form 1040X, Si no tiene un número de Seguro Social (SSN). Federal tax amendment form , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Federal tax amendment form 2555, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 2555–EZ, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 4029, Formulario 4361 ó 4029 Aprobado 4361, Formulario 4361 ó 4029 Aprobado 4797, ¿Necesito esta Publicación? 4868, Si no tiene un número de Seguro Social (SSN). Federal tax amendment form , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Federal tax amendment form 4868(SP), Si no tiene un número de Seguro Social (SSN). Federal tax amendment form , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Federal tax amendment form 8332, Requisito especial para padres divorciados o separados (o que viven aparte). Federal tax amendment form 8814, ¿Necesito esta Publicación?, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos 8862(SP), Capítulo 5 —Denegación del EIC , Formulario 8862(SP) Fraude, Excepción 2. Federal tax amendment form , ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Fuerzas Armadas, Opción de incluir la paga no tributable por combate. Federal tax amendment form , Paga militar no tributable. Federal tax amendment form , Servicio activo prolongado. Federal tax amendment form H Hijo Hijo adoptivo, Hijo adoptivo. Federal tax amendment form Hijo casado, Hijo casado. Federal tax amendment form Hijo de crianza, Hijo de crianza. Federal tax amendment form Hijo secuestrado, Hijo secuestrado. Federal tax amendment form Nacimiento o fallecimiento de, Nacimiento o fallecimiento de un hijo. Federal tax amendment form Hijo calificado, ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)?, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado, Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Estados Unidos, Requisito de Residencia Hogar, Requisito de Residencia Requisito de Declaración Conjunta, Declaraciones conjuntas. Federal tax amendment form Requisito de Edad, Requisito de Edad Requisito de Parentesco, Requisito de Parentesco Requisito de Residencia, Requisito de Residencia Total y permanentemente incapacitado, Total y permanentemente incapacitado. Federal tax amendment form Hogar Albergues para personas sin hogar, Albergues para personas sin hogar. Federal tax amendment form Estados Unidos, Estados Unidos. Federal tax amendment form Militar, Personal militar destacado fuera de los Estados Unidos. Federal tax amendment form , Personal militar destacado fuera de los Estados Unidos. Federal tax amendment form Hoja de Trabajo 2, Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 I Impuestos, ayuda con, Cómo Obtener Ayuda con los Impuestos Información TTY/TDD , Teléfono. Federal tax amendment form Ingreso del trabajo, Ingresos del Trabajo Empleado estatutario, Ingreso del Trabajo, Empleado estatutario. Federal tax amendment form Trabajo por cuenta propia, Ingreso del Trabajo Ingresos de dividendos, Ingresos que no se Consideran Ingresos del Trabajo Ingresos de inversiones, Qué Hay de Nuevo para el año 2013, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Ingresos netos del trabajo por cuenta propia, Ingresos netos del trabajo por cuenta propia. Federal tax amendment form , Ingresos netos del trabajo por cuenta propia de $400 o más. Federal tax amendment form Ingresos que no se Consideran Ingresos de Trabajo, Ingresos que no se Consideran Ingresos del Trabajo Intereses, Ingresos que no se Consideran Ingresos del Trabajo Internet, ayuda por Asistente EITC , ¿Hay Ayuda Disponible en Internet? M Miembro del clero, Miembro del clero. Federal tax amendment form Militar Fuera de los Estados Unidos, Personal militar destacado fuera de los Estados Unidos. Federal tax amendment form , Personal militar destacado fuera de los Estados Unidos. Federal tax amendment form Paga no tributable, Paga militar no tributable. Federal tax amendment form Paga no tributable por combate, Opción de incluir la paga no tributable por combate. Federal tax amendment form , Paga no tributable por combate. Federal tax amendment form Paga por combate, Opción de incluir la paga no tributable por combate. Federal tax amendment form , Paga militar no tributable. Federal tax amendment form Ministro, Vivienda de un ministro de una orden religiosa. Federal tax amendment form N Número de identificación del contribuyente en proceso de adopción (ATIN), Hijo casado. Federal tax amendment form Número de identificación del contribuyente individual (ITIN), Otro número de identificación del contribuyente. Federal tax amendment form , Hijo casado. Federal tax amendment form Número de Seguro Social (SSN), Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido, Hijo casado. Federal tax amendment form P Padres, divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). Federal tax amendment form Pagos de bienestar socia a cambio de actividades laborales, Pagos de bienestar social a cambio de actividades laborales. Federal tax amendment form Pareja doméstica, Pareja o sociedad doméstica en Nevada, Washington y California. Federal tax amendment form Pensión alimenticia, Ingresos que no se Consideran Ingresos del Trabajo Pensiones, Cálculo del ingreso del trabajo. Federal tax amendment form Personas que trabajan por cuenta propia, Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Federal tax amendment form Propinas, sueldos y salarios, Salarios, sueldos y propinas. Federal tax amendment form Publicaciones (see Impuestos, ayuda con) R Recluso, Ingresos recibidos como recluso en una institución penal. Federal tax amendment form , Cálculo del ingreso del trabajo. Federal tax amendment form Recordatorios, Recordatorios Reglas del desempate, Reglas del desempate. Federal tax amendment form , Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). Federal tax amendment form Requisito de Declaración Conjunta (see Hijo calificado) Requisito de Edad (see Hijo calificado) Requisito de Parentesco (see Hijo calificado) Requisito de Residencia (see Hijo calificado) Requisito especial para padres divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). Federal tax amendment form S Salarios, sueldos y propinas, Salarios, sueldos y propinas. Federal tax amendment form Secuestro, hijo, Hijo secuestrado. Federal tax amendment form Separados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). Federal tax amendment form Servicio activo prolongado, Servicio activo prolongado. Federal tax amendment form Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Federal tax amendment form Servicios gratis de impuestos, Ayuda gratuita con la preparación de su declaración de impuestos. Federal tax amendment form Sin Hogar, albergues para personas, Albergues para personas sin hogar. Federal tax amendment form T Tabla del Crédito por Ingreso del Trabajo (EIC) , EIC Table Total y permanentemente incapacitado, Total y permanentemente incapacitado. Federal tax amendment form V Veteranos, beneficios, Ingresos que no se Consideran Ingresos del Trabajo Prev  Up     Home   More Online Publications
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The Federal Tax Amendment Form

Federal tax amendment form Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. Federal tax amendment form Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. Federal tax amendment form Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Federal tax amendment form Any forgiven tax liability owed to the IRS will not have to be paid. Federal tax amendment form Any forgiven tax liability that has already been paid will be refunded. Federal tax amendment form (See Refund of Taxes Paid, later. Federal tax amendment form ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Federal tax amendment form Then read Amount of Tax Forgiven. Federal tax amendment form Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Federal tax amendment form Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Federal tax amendment form See Minimum Amount of Relief later under Amount of Tax Forgiven. Federal tax amendment form Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Federal tax amendment form Oklahoma City attack. Federal tax amendment form   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. Federal tax amendment form Example 1. Federal tax amendment form A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Federal tax amendment form His income tax is forgiven for 1994 and 1995. Federal tax amendment form Example 2. Federal tax amendment form A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Federal tax amendment form She subsequently died of her wounds in 1996. Federal tax amendment form Her income tax is forgiven for 1994, 1995, and 1996. Federal tax amendment form September 11 attacks and anthrax attacks. Federal tax amendment form   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. Federal tax amendment form Example 1. Federal tax amendment form A Pentagon employee died in the September 11 attack. Federal tax amendment form Her income tax is forgiven for 2000 and 2001. Federal tax amendment form Example 2. Federal tax amendment form A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Federal tax amendment form His income tax liability is forgiven for 2000, 2001, and 2002. Federal tax amendment form Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Federal tax amendment form On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Federal tax amendment form To figure the tax to be forgiven, use the following worksheets. Federal tax amendment form Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Federal tax amendment form Use Worksheet B for any eligible year the decedent filed a joint return. Federal tax amendment form See the illustrated Worksheet B near the end of this publication. Federal tax amendment form Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Federal tax amendment form Instead, complete Worksheet C and file a return for the decedent's last tax year. Federal tax amendment form See Minimum Amount of Relief, later. Federal tax amendment form If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Federal tax amendment form In English–7 a. Federal tax amendment form m. Federal tax amendment form to 10 p. Federal tax amendment form m. Federal tax amendment form local time. Federal tax amendment form In Spanish–8 a. Federal tax amendment form m. Federal tax amendment form to 9:30 p. Federal tax amendment form m. Federal tax amendment form local time. Federal tax amendment form Both spouses died. Federal tax amendment form   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Federal tax amendment form Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Federal tax amendment form If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Federal tax amendment form However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Federal tax amendment form The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. Federal tax amendment form Residents of community property states. Federal tax amendment form   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Federal tax amendment form Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. Federal tax amendment form Worksheet B. Federal tax amendment form Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Federal tax amendment form 1       2 Enter the decedent's taxable income. Federal tax amendment form Figure taxable income as if a separate return had been filed. Federal tax amendment form See the instructions. Federal tax amendment form 2       3 Enter the decedent's total tax. Federal tax amendment form See the instructions. Federal tax amendment form 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Federal tax amendment form See the instructions. Federal tax amendment form 4       5 Subtract line 4 from line 3. Federal tax amendment form 5       6 Enter the surviving spouse's taxable income. Federal tax amendment form Figure taxable income as if a separate return had been filed. Federal tax amendment form See the instructions. Federal tax amendment form 6       7 Enter the surviving spouse's total tax. Federal tax amendment form See the instructions. Federal tax amendment form 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Federal tax amendment form 8       9 Subtract line 8 from line 7. Federal tax amendment form 9       10 Add lines 5 and 9. Federal tax amendment form 10       11 Enter the total tax from the joint return. Federal tax amendment form See Table 1 on page 5 for the line number for years before 2002. Federal tax amendment form 11       12 Add lines 4 and 8. Federal tax amendment form 12       13 Subtract line 12 from line 11. Federal tax amendment form 13       14 Divide line 5 by line 10. Federal tax amendment form Enter the result as a decimal. Federal tax amendment form 14       15 Tax to be forgiven. Federal tax amendment form Multiply line 13 by line 14 and enter the result. Federal tax amendment form 15       Note. Federal tax amendment form If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Federal tax amendment form Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal tax amendment form If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Federal tax amendment form The IRS will determine the amount to be refunded. Federal tax amendment form Worksheet B. Federal tax amendment form Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Federal tax amendment form 1       2 Enter the decedent's taxable income. Federal tax amendment form Figure taxable income as if a separate return had been filed. Federal tax amendment form See the instructions. Federal tax amendment form 2       3 Enter the decedent's total tax. Federal tax amendment form See the instructions. Federal tax amendment form 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Federal tax amendment form See the instructions. Federal tax amendment form 4       5 Subtract line 4 from line 3. Federal tax amendment form 5       6 Enter the surviving spouse's taxable income. Federal tax amendment form Figure taxable income as if a separate return had been filed. Federal tax amendment form See the instructions. Federal tax amendment form 6       7 Enter the surviving spouse's total tax. Federal tax amendment form See the instructions. Federal tax amendment form 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Federal tax amendment form 8       9 Subtract line 8 from line 7. Federal tax amendment form 9       10 Add lines 5 and 9. Federal tax amendment form 10       11 Enter the total tax from the joint return. Federal tax amendment form See Table 1 on page 5 for the line number for years before 2002. Federal tax amendment form 11       12 Add lines 4 and 8. Federal tax amendment form 12       13 Subtract line 12 from line 11. Federal tax amendment form 13       14 Divide line 5 by line 10. Federal tax amendment form Enter the result as a decimal. Federal tax amendment form 14       15 Tax to be forgiven. Federal tax amendment form Multiply line 13 by line 14 and enter the result. Federal tax amendment form 15       Note. Federal tax amendment form If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Federal tax amendment form Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal tax amendment form If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Federal tax amendment form The IRS will determine the amount to be refunded. Federal tax amendment form Instructions for Worksheet B Table 1. Federal tax amendment form Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Federal tax amendment form * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Federal tax amendment form ** File Form 4506 to get a transcript of the decedent's account. Federal tax amendment form Table 1. Federal tax amendment form Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Federal tax amendment form * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Federal tax amendment form ** File Form 4506 to get a transcript of the decedent's account. Federal tax amendment form Lines 2 and 6. Federal tax amendment form   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Federal tax amendment form   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Federal tax amendment form Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Federal tax amendment form Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. Federal tax amendment form   Allocate business deductions to the owner of the business. Federal tax amendment form Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Federal tax amendment form Lines 3 and 7. Federal tax amendment form   Figure the total tax as if a separate return had been filed. Federal tax amendment form The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. Federal tax amendment form When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. Federal tax amendment form   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. Federal tax amendment form If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Federal tax amendment form Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. Federal tax amendment form Line 4. Federal tax amendment form   Enter the total, if any, of the following taxes. Federal tax amendment form Self-employment tax. Federal tax amendment form Social security and Medicare tax on tip income not reported to employer. Federal tax amendment form Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Federal tax amendment form Tax on excess accumulation in qualified retirement plans. Federal tax amendment form Household employment taxes. Federal tax amendment form Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Federal tax amendment form Tax on golden parachute payments. Federal tax amendment form Minimum Amount of Relief The minimum amount of relief is $10,000. Federal tax amendment form If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. Federal tax amendment form The IRS will refund the difference as explained under Refund of Taxes Paid. Federal tax amendment form Use Worksheet C to figure the additional tax payment. Federal tax amendment form But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Federal tax amendment form Example 1. Federal tax amendment form An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Federal tax amendment form The $6,400 is eligible for forgiveness. Federal tax amendment form The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Federal tax amendment form Example 2. Federal tax amendment form A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Federal tax amendment form The IRS will treat $10,000 as a tax payment for 2001. Federal tax amendment form Income received after date of death. Federal tax amendment form   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Federal tax amendment form Examples are the final paycheck or dividends on stock owned by the decedent. Federal tax amendment form However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). Federal tax amendment form Nonqualifying income. Federal tax amendment form   The following income is not exempt from tax. Federal tax amendment form The tax on it is not eligible for forgiveness. Federal tax amendment form Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Federal tax amendment form Amounts that would not have been payable but for an action taken after September 11, 2001. Federal tax amendment form The following are examples of nonqualifying income. Federal tax amendment form Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Federal tax amendment form Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. Federal tax amendment form Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. Federal tax amendment form Interest on savings bonds cashed by the beneficiary of the decedent. Federal tax amendment form If you are responsible for the estate of a decedent, see Publication 559. Federal tax amendment form Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Federal tax amendment form Instructions for lines 2–9 of Worksheet C. Federal tax amendment form   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. Federal tax amendment form To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Federal tax amendment form Or, if special requirements are met, you can use the alternative computation instead. Federal tax amendment form See Alternative computation, later. Federal tax amendment form   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Federal tax amendment form Use Form 1041 to figure what the taxable income would be without including the exempt income. Federal tax amendment form Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). Federal tax amendment form Alternative computation. Federal tax amendment form   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. Federal tax amendment form You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. Federal tax amendment form The estate claimed an income distribution deduction on line 18 (Form 1041). Federal tax amendment form Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Federal tax amendment form If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. Federal tax amendment form If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Federal tax amendment form Complete the rest of Worksheet C to determine the additional payment allowed. Federal tax amendment form Worksheet C. Federal tax amendment form Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Federal tax amendment form Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Federal tax amendment form 1 Minimum relief amount. Federal tax amendment form Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Federal tax amendment form 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Federal tax amendment form 3       4 Add lines 2 and 3. Federal tax amendment form 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Federal tax amendment form (See Income received after date of death on page 5. Federal tax amendment form ) 5       6 Add lines 4 and 5. Federal tax amendment form 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Federal tax amendment form 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Federal tax amendment form 8       9 Tax on exempt income. Federal tax amendment form Subtract line 8 from line 7. Federal tax amendment form 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Federal tax amendment form If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Federal tax amendment form 10       11 Add lines 9 and 10. Federal tax amendment form 11   12 Additional payment allowed. Federal tax amendment form If line 11 is $10,000 or more, enter -0- and stop here. Federal tax amendment form No additional amount is allowed as a tax payment. Federal tax amendment form Otherwise, subtract line 11 from line 1 and enter the result. Federal tax amendment form 12   Note. Federal tax amendment form The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Federal tax amendment form Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Federal tax amendment form If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Federal tax amendment form Write "Sec. Federal tax amendment form 692(d)(2) Payment" and the amount to the right of the entry space. Federal tax amendment form Also indicate whether a Form 1041 is being filed for the decedent's estate. Federal tax amendment form If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Federal tax amendment form Write “Sec. Federal tax amendment form 692(d)(2) Payment” on the dotted line to the left of the entry space. Federal tax amendment form Worksheet C. Federal tax amendment form Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Federal tax amendment form Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Federal tax amendment form 1 Minimum relief amount. Federal tax amendment form Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Federal tax amendment form 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Federal tax amendment form 3       4 Add lines 2 and 3. Federal tax amendment form 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Federal tax amendment form (See Income received after date of death on page 5. Federal tax amendment form ) 5       6 Add lines 4 and 5. Federal tax amendment form 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Federal tax amendment form 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Federal tax amendment form 8       9 Tax on exempt income. Federal tax amendment form Subtract line 8 from line 7. Federal tax amendment form 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Federal tax amendment form If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Federal tax amendment form 10       11 Add lines 9 and 10. Federal tax amendment form 11   12 Additional payment allowed. Federal tax amendment form If line 11 is $10,000 or more, enter -0- and stop here. Federal tax amendment form No additional amount is allowed as a tax payment. Federal tax amendment form Otherwise, subtract line 11 from line 1 and enter the result. Federal tax amendment form 12   Note. Federal tax amendment form The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Federal tax amendment form Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Federal tax amendment form If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Federal tax amendment form Write "Sec. Federal tax amendment form 692(d)(2) Payment" and the amount to the right of the entry space. Federal tax amendment form Also indicate whether a Form 1041 is being filed for the decedent's estate. Federal tax amendment form If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Federal tax amendment form Write “Sec. Federal tax amendment form 692(d)(2) Payment” on the dotted line to the left of the entry space. Federal tax amendment form Worksheet D. Federal tax amendment form Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Federal tax amendment form (See Income received after date of death on page 5. Federal tax amendment form ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Federal tax amendment form 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Federal tax amendment form 5   6 Estate's tax on exempt income. Federal tax amendment form Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Federal tax amendment form Figure the total tax that would have been payable by all beneficiaries. Federal tax amendment form Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Federal tax amendment form Add the amounts by which each beneficiary's income tax is increased. Federal tax amendment form 7   8 Add lines 6 and 7. Federal tax amendment form Enter this amount on line 9 of Worksheet C. Federal tax amendment form 8   Worksheet D. Federal tax amendment form Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Federal tax amendment form (See Income received after date of death on page 5. Federal tax amendment form ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Federal tax amendment form 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Federal tax amendment form 5   6 Estate's tax on exempt income. Federal tax amendment form Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Federal tax amendment form Figure the total tax that would have been payable by all beneficiaries. Federal tax amendment form Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Federal tax amendment form Add the amounts by which each beneficiary's income tax is increased. Federal tax amendment form 7   8 Add lines 6 and 7. Federal tax amendment form Enter this amount on line 9 of Worksheet C. Federal tax amendment form 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Federal tax amendment form Income tax liabilities that have been paid. Federal tax amendment form Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Federal tax amendment form See Minimum Amount of Relief, earlier. Federal tax amendment form Example 1. Federal tax amendment form A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Federal tax amendment form The total, $14,000, is eligible for tax forgiveness. Federal tax amendment form However, he paid only $13,000 of that amount. Federal tax amendment form The IRS will refund the $13,000 paid. Federal tax amendment form Example 2. Federal tax amendment form A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Federal tax amendment form The child qualifies for the minimum relief of $10,000. Federal tax amendment form The $10,000 is treated as a tax payment for 2001 and will be refunded. Federal tax amendment form Period for filing a claim for credit or refund. Federal tax amendment form   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. Federal tax amendment form For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. Federal tax amendment form To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. Federal tax amendment form Extension of time for victims of Oklahoma City attack. Federal tax amendment form   The period described above has been extended for victims of the Oklahoma City attack. Federal tax amendment form Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Federal tax amendment form How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Federal tax amendment form Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. Federal tax amendment form Return required but not yet filed. Federal tax amendment form   File Form 1040 if the decedent was a U. Federal tax amendment form S. Federal tax amendment form citizen or resident. Federal tax amendment form File Form 1040NR if the decedent was a nonresident alien. Federal tax amendment form A nonresident alien is someone who is not a U. Federal tax amendment form S. Federal tax amendment form citizen or resident. Federal tax amendment form Return required and already filed. Federal tax amendment form   File a separate Form 1040X for each year you are claiming tax relief. Federal tax amendment form Return not required and not filed. Federal tax amendment form   File Form 1040 only for the year of death if the decedent was a U. Federal tax amendment form S. Federal tax amendment form citizen or resident. Federal tax amendment form File Form 1040NR if the decedent was a nonresident alien. Federal tax amendment form Return not required but already filed. Federal tax amendment form   File Form 1040X only for the year of death. Federal tax amendment form How to complete the returns. Federal tax amendment form   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Federal tax amendment form Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Federal tax amendment form If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Federal tax amendment form If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. Federal tax amendment form Also, please write one of the following across the top of page 1 of each return. Federal tax amendment form KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Federal tax amendment form ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. Federal tax amendment form If you need a copy, use Form 4506. Federal tax amendment form The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Federal tax amendment form Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Federal tax amendment form Send Form 4506 to the address shown in the form instructions. Federal tax amendment form Taxpayer identification number. Federal tax amendment form   A taxpayer identification number must be furnished on the decedent's returns. Federal tax amendment form This is usually the decedent's social security number (SSN). Federal tax amendment form However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Federal tax amendment form If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Federal tax amendment form S. Federal tax amendment form income tax return for any tax year, do not apply for an ITIN. Federal tax amendment form You may claim a refund by filing Form 1040NR without an SSN or ITIN. Federal tax amendment form Necessary Documents Please attach the following documents to the return or amended return. Federal tax amendment form Proof of death. Federal tax amendment form   Attach a copy of the death certificate. Federal tax amendment form If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Federal tax amendment form Form 1310. Federal tax amendment form   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Federal tax amendment form You are a surviving spouse filing an original or amended joint return with the decedent. Federal tax amendment form You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. Federal tax amendment form A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Federal tax amendment form A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Federal tax amendment form      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. Federal tax amendment form Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Federal tax amendment form Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Federal tax amendment form Use one of the addresses shown below. Federal tax amendment form Where you file the returns or claims depends on whether you use the U. Federal tax amendment form S. Federal tax amendment form Postal Service or a private delivery service. Federal tax amendment form Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Federal tax amendment form U. Federal tax amendment form S. Federal tax amendment form Postal Service. Federal tax amendment form   If you use the U. Federal tax amendment form S. Federal tax amendment form Postal Service, file these returns and claims at the following address. Federal tax amendment form Internal Revenue Service P. Federal tax amendment form O. Federal tax amendment form Box 4053 Woburn, MA 01888 Private delivery service. Federal tax amendment form   Private delivery services cannot deliver items to P. Federal tax amendment form O. Federal tax amendment form boxes. Federal tax amendment form If you use a private delivery service, file these returns and claims at the following address. Federal tax amendment form Internal Revenue Service Stop 661 310 Lowell St. Federal tax amendment form Andover, MA 01810 Designated private delivery services. Federal tax amendment form   You can use the following private delivery services to file these returns and claims. Federal tax amendment form Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Federal tax amendment form DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Federal tax amendment form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Federal tax amendment form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Federal tax amendment form M. Federal tax amendment form , UPS Worldwide Express Plus, and UPS Worldwide Express. Federal tax amendment form The private delivery service can tell you how to get written proof of the mailing date. Federal tax amendment form Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Federal tax amendment form September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Federal tax amendment form Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Federal tax amendment form These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Federal tax amendment form No withholding applies to these payments. Federal tax amendment form Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Federal tax amendment form Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Federal tax amendment form Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Federal tax amendment form (A personal residence can be a rented residence or one you own. Federal tax amendment form ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Federal tax amendment form Qualified disaster relief payments also include the following. Federal tax amendment form Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. Federal tax amendment form Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Federal tax amendment form Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Federal tax amendment form Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. Federal tax amendment form Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Federal tax amendment form Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. Federal tax amendment form However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. Federal tax amendment form If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. Federal tax amendment form For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Federal tax amendment form If that period has expired, you are granted an extension. Federal tax amendment form You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Federal tax amendment form On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Federal tax amendment form 102(b)(2). Federal tax amendment form ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. Federal tax amendment form The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Federal tax amendment form Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. Federal tax amendment form Bureau of Justice Assistance payments. Federal tax amendment form   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. Federal tax amendment form Government plan annuity. Federal tax amendment form   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. Federal tax amendment form This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Federal tax amendment form For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Federal tax amendment form More information. Federal tax amendment form   For more information, see Publication 559. Federal tax amendment form Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Federal tax amendment form The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Federal tax amendment form If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Federal tax amendment form Affected taxpayers. Federal tax amendment form   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Federal tax amendment form Any individual whose main home is located in a covered area (defined later). Federal tax amendment form Any business entity or sole proprietor whose principal place of business is located in a covered area. Federal tax amendment form Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Federal tax amendment form The main home or principal place of business does not have to be located in the covered area. Federal tax amendment form Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Federal tax amendment form Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Federal tax amendment form The spouse on a joint return with a taxpayer who is eligible for postponements. Federal tax amendment form Any other person determined by the IRS to be affected by a terrorist attack. Federal tax amendment form Covered area. Federal tax amendment form   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. Federal tax amendment form Abatement of interest. Federal tax amendment form   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Federal tax amendment form Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. Federal tax amendment form You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Federal tax amendment form The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Federal tax amendment form The due date (with extensions) for the 2000 return. Federal tax amendment form For more information about disaster area losses, see Publication 547. Federal tax amendment form Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. Federal tax amendment form The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Federal tax amendment form The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Federal tax amendment form These credits may reduce or eliminate the estate tax due. Federal tax amendment form A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. Federal tax amendment form Recovery from the September 11th Victim Compensation Fund. Federal tax amendment form   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Federal tax amendment form However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Federal tax amendment form Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Federal tax amendment form Which estates must file a return. Federal tax amendment form   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Federal tax amendment form S. Federal tax amendment form citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Federal tax amendment form Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Federal tax amendment form Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Federal tax amendment form S. Federal tax amendment form Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Federal tax amendment form Where to file. Federal tax amendment form   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. Federal tax amendment form Internal Revenue Service E & G Department/Stop 824T 201 W. Federal tax amendment form Rivercenter Blvd. Federal tax amendment form Covington, KY 41011 More information. Federal tax amendment form   For more information on the federal estate tax, see the instructions for Form 706. Federal tax amendment form Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. Federal tax amendment form The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. Federal tax amendment form However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Federal tax amendment form For information about these requirements, see Internal Revenue Code section 5891. Federal tax amendment form Worksheet B Illustrated. Federal tax amendment form Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Federal tax amendment form 1 2000 2001   2 Enter the decedent's taxable income. Federal tax amendment form Figure taxable income as if a separate return had been filed. Federal tax amendment form See the instructions. Federal tax amendment form 2 $17,259 $14,295   3 Enter the decedent's total tax. Federal tax amendment form See the instructions. Federal tax amendment form 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Federal tax amendment form See the instructions. Federal tax amendment form 4 3,532 3,109   5 Subtract line 4 from line 3. Federal tax amendment form 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Federal tax amendment form Figure taxable income as if a separate return had been filed. Federal tax amendment form See the instructions for line 2. Federal tax amendment form 6 29,025 29,850   7 Enter the surviving spouse's total tax. Federal tax amendment form See the instructions. Federal tax amendment form 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Federal tax amendment form 8 0 0   9 Subtract line 8 from line 7. Federal tax amendment form 9 5,277 5,391   10 Add lines 5 and 9. Federal tax amendment form 10 7,868 7,532   11 Enter the total tax from the joint return. Federal tax amendment form See Table 1 on page 5 for the line number for years before 2002. Federal tax amendment form 11 10,789 9,728   12 Add lines 4 and 8. Federal tax amendment form 12 3,532 3,109   13 Subtract line 12 from line 11. Federal tax amendment form 13 7,257 6,619   14 Divide line 5 by line 10. Federal tax amendment form Enter the result as a decimal. Federal tax amendment form 14 . Federal tax amendment form 329 . Federal tax amendment form 284   15 Tax to be forgiven. Federal tax amendment form Multiply line 13 by line 14 and enter the result. Federal tax amendment form 15 $2,388 $1,880   Note. Federal tax amendment form If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Federal tax amendment form Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal tax amendment form If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Federal tax amendment form The IRS will determine the amount to be refunded. Federal tax amendment form Worksheet B Illustrated. Federal tax amendment form Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Federal tax amendment form 1 2000 2001   2 Enter the decedent's taxable income. Federal tax amendment form Figure taxable income as if a separate return had been filed. Federal tax amendment form See the instructions. Federal tax amendment form 2 $17,259 $14,295   3 Enter the decedent's total tax. Federal tax amendment form See the instructions. Federal tax amendment form 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Federal tax amendment form See the instructions. Federal tax amendment form 4 3,532 3,109   5 Subtract line 4 from line 3. Federal tax amendment form 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Federal tax amendment form Figure taxable income as if a separate return had been filed. Federal tax amendment form See the instructions for line 2. Federal tax amendment form 6 29,025 29,850   7 Enter the surviving spouse's total tax. Federal tax amendment form See the instructions. Federal tax amendment form 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Federal tax amendment form 8 0 0   9 Subtract line 8 from line 7. Federal tax amendment form 9 5,277 5,391   10 Add lines 5 and 9. Federal tax amendment form 10 7,868 7,532   11 Enter the total tax from the joint return. Federal tax amendment form See Table 1 on page 5 for the line number for years before 2002. Federal tax amendment form 11 10,789 9,728   12 Add lines 4 and 8. Federal tax amendment form 12 3,532 3,109   13 Subtract line 12 from line 11. Federal tax amendment form 13 7,257 6,619   14 Divide line 5 by line 10. Federal tax amendment form Enter the result as a decimal. Federal tax amendment form 14 . Federal tax amendment form 329 . Federal tax amendment form 284   15 Tax to be forgiven. Federal tax amendment form Multiply line 13 by line 14 and enter the result. Federal tax amendment form 15 $2,388 $1,880   Note. Federal tax amendment form If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Federal tax amendment form Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal tax amendment form If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Federal tax amendment form The IRS will determine the amount to be refunded. Federal tax amendment form Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Federal tax amendment form They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Federal tax amendment form The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Federal tax amendment form After the husband died, his estate received income of $4,000. Federal tax amendment form Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Federal tax amendment form This net profit is exempt from income tax as explained earlier under Income received after date of death. Federal tax amendment form The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Federal tax amendment form To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Federal tax amendment form She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Federal tax amendment form To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Federal tax amendment form To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Federal tax amendment form   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. Federal tax amendment form Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Federal tax amendment form Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Federal tax amendment form 1 Minimum relief amount. Federal tax amendment form Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Federal tax amendment form 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Federal tax amendment form 3 0     4 Add lines 2 and 3. Federal tax amendment form 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Federal tax amendment form (See Income received after date of death on page 5. Federal tax amendment form ) 5 1,000     6 Add lines 4 and 5. Federal tax amendment form 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Federal tax amendment form 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Federal tax amendment form 8 435     9 Tax on exempt income. Federal tax amendment form Subtract line 8 from line 7. Federal tax amendment form 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Federal tax amendment form If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Federal tax amendment form 10 4,268     11 Add lines 9 and 10. Federal tax amendment form 11 $4,543 12 Additional payment allowed. Federal tax amendment form If line 11 is $10,000 or more, enter -0- and stop here. Federal tax amendment form No additional amount is allowed as a tax payment. Federal tax amendment form Otherwise, subtract line 11 from line 1 and enter the result. Federal tax amendment form 12 $5,457 Note. Federal tax amendment form The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Federal tax amendment form Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Federal tax amendment form If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Federal tax amendment form Write "Sec. Federal tax amendment form 692(d)(2) Payment" and the amount to the right of the entry space. Federal tax amendment form Also indicate whether a Form 1041 is being filed for the decedent's estate. Federal tax amendment form If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Federal tax amendment form Write “Sec. Federal tax amendment form 692(d)(2) Payment” on the dotted line to the left of the entry space. Federal tax amendment form Worksheet C Illustrated. Federal tax amendment form Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Federal tax amendment form Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Federal tax amendment form 1 Minimum relief amount. Federal tax amendment form Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Federal tax amendment form 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Federal tax amendment form 3 0     4 Add lines 2 and 3. Federal tax amendment form 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Federal tax amendment form (See Income received after date of death on page 5. Federal tax amendment form ) 5 1,000     6 Add lines 4 and 5. Federal tax amendment form 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Federal tax amendment form 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Federal tax amendment form 8 435     9 Tax on exempt income. Federal tax amendment form Subtract line 8 from line 7. Federal tax amendment form 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Federal tax amendment form If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Federal tax amendment form 10 4,268     11 Add lines 9 and 10. Federal tax amendment form 11 $4,543 12 Additional payment allowed. Federal tax amendment form If line 11 is $10,000 or more, enter -0- and stop here. Federal tax amendment form No additional amount is allowed as a tax payment. Federal tax amendment form Otherwise, subtract line 11 from line 1 and enter the result. Federal tax amendment form 12 $5,457 Note. Federal tax amendment form The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Federal tax amendment form Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Federal tax amendment form If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Federal tax amendment form Write "Sec. Federal tax amendment form 692(d)(2) Payment" and the amount to the right of the entry space. Federal tax amendment form Also indicate whether a Form 1041 is being filed for the decedent's estate. Federal tax amendment form If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Federal tax amendment form Write “Sec. Federal tax amendment form 692(d)(2) Payment” on the dotted line to the left of the entry space. Federal tax amendment form Additional Worksheets The following additional worksheets are provided for your convenience. Federal tax amendment form Worksheet A. Federal tax amendment form Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Federal tax amendment form 1       2 Enter the total tax from the decedent's income tax return. Federal tax amendment form See Table 1 on page 5 for the line number for years before 2002. Federal tax amendment form 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Federal tax amendment form (These taxes are not eligible for forgiveness. Federal tax amendment form )           a Self-employment tax. Federal tax amendment form 3a         b Social security and Medicare tax on tip income not reported to employer. Federal tax amendment form 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Federal tax amendment form 3c         d Tax on excess accumulation in qualified retirement plans. Federal tax amendment form 3d         e Household employment taxes. Federal tax amendment form 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Federal tax amendment form 3f         g Tax on golden parachute payments. Federal tax amendment form 3g       4 Add lines 3a through 3g. Federal tax amendment form 4       5 Tax to be forgiven. Federal tax amendment form Subtract line 4 from line 2. Federal tax amendment form 5       Note. Federal tax amendment form If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Federal tax amendment form Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal tax amendment form If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Federal tax amendment form The IRS will determine the amount to be refunded. Federal tax amendment form Worksheet A. Federal tax amendment form Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Federal tax amendment form 1       2 Enter the total tax from the decedent's income tax return. Federal tax amendment form See Table 1 on page 5 for the line number for years before 2002. Federal tax amendment form 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Federal tax amendment form (These taxes are not eligible for forgiveness. Federal tax amendment form )           a Self-employment tax. Federal tax amendment form 3a         b Social security and Medicare tax on tip income not reported to employer. Federal tax amendment form 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Federal tax amendment form 3c         d Tax on excess accumulation in qualified retirement plans. Federal tax amendment form 3d         e Household employment taxes. Federal tax amendment form 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Federal tax amendment form 3f         g Tax on golden parachute payments. Federal tax amendment form 3g       4 Add lines 3a through 3g. Federal tax amendment form 4       5 Tax to be forgiven. Federal tax amendment form Subtract line 4 from line 2. Federal tax amendment form 5       Note. Federal tax amendment form If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Federal tax amendment form Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal tax amendment form If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Federal tax amendment form The IRS will determine the amount to be refunded. Federal tax amendment form Worksheet B. Federal tax amendment form Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Federal tax amendment form 1       2 Enter the decedent's taxable income. Federal tax amendment form Figure taxable income as if a separate return had been filed. Federal tax amendment form See the instructions. Federal tax amendment form 2       3 Enter the decedent's total tax. Federal tax amendment form See the instructions. Federal tax amendment form 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Federal tax amendment form See the instructions. Federal tax amendment form 4       5 Subtract line 4 from line 3. Federal tax amendment form 5       6 Enter the surviving spouse's taxable income. Federal tax amendment form Figure taxable income as if a separate return had been filed. Federal tax amendment form See the instructions. Federal tax amendment form 6       7 Enter the surviving spouse's total tax. Federal tax amendment form See the instructions. Federal tax amendment form 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Federal tax amendment form 8       9 Subtract line 8 from line 7. Federal tax amendment form 9       10 Add lines 5 and 9. Federal tax amendment form 10       11 Enter the total tax from the joint return. Federal tax amendment form See Table 1 on page 5 for the line number for years before 2002. Federal tax amendment form 11       12 Add lines 4 and 8. Federal tax amendment form 12       13 Subtract line 12 from line 11. Federal tax amendment form 13       14 Divide line 5 by line 10. Federal tax amendment form Enter the result as a decimal. Federal tax amendment form 14       15 Tax to be forgiven. Federal tax amendment form Multiply line 13 by line 14 and enter the result. Federal tax amendment form 15       Note. Federal tax amendment form If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Federal tax amendment form Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal tax amendment form If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Federal tax amendment form The IRS will determine the amount to be refunded. Federal tax amendment form Worksheet B. Federal tax amendment form Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Federal tax amendment form 1       2 Enter the decedent's taxable income. Federal tax amendment form Figure taxable income as if a separate return had been filed. Federal tax amendment form See the instructions. Federal tax amendment form 2       3 Enter the decedent's total tax. Federal tax amendment form See the instructions. Federal tax amendment form 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Federal tax amendment form See the instructions. Federal tax amendment form 4       5 Subtract line 4 from line 3. Federal tax amendment form 5       6 Enter the surviving spouse's taxable income. Federal tax amendment form Figure taxable income as if a separate return had been filed. Federal tax amendment form See the instructions. Federal tax amendment form 6       7 Enter the surviving spouse's total tax. Federal tax amendment form See the instructions. Federal tax amendment form 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Federal tax amendment form 8       9 Subtract line 8 from line 7. Federal tax amendment form 9       10 Add lines 5 and 9. Federal tax amendment form 10       11 Enter the total tax from the joint return. Federal tax amendment form See Table 1 on page 5 for the line number for years before 2002. Federal tax amendment form 11       12 Add lines 4 and 8. Federal tax amendment form 12       13 Subtract line 12 from line 11. Federal tax amendment form 13       14 Divide line 5 by line 10. Federal tax amendment form Enter the result as a decimal. Federal tax amendment form 14       15 Tax to be forgiven. Federal tax amendment form Multiply line 13 by line 14 and enter the result. Federal tax amendment form 15       Note. Federal tax amendment form If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Federal tax amendment form Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Federal tax amendment form If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Federal tax amendment form The IRS will determine the amount to be refunded. Federal tax amendment form Worksheet C. Federal tax amendment form Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Federal tax amendment form Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Federal tax amendment form 1 Minimum tax forgiveness. Federal tax amendment form Note. Federal tax amendment form Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Federal tax amendment form 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Federal tax amendment form 3       4 Add lines 2 and 3. Federal tax amendment form 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Federal tax amendment form (See Income received after date of death on page 5. Federal tax amendment form ) 5       6 Add lines 4 and 5. Federal tax amendment form 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Federal tax amendment form 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Federal tax amendment form 8       9 Tax on exempt income. Federal tax amendment form Subtract line 8 from line 7. Federal tax amendment form 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Federal tax amendment form If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Federal tax amendment form 10       11 Add lines 9 and 10. Federal tax amendment form 11   12 Additional payment allowed. Federal tax amendment form If line 11 is $10,000 or more, enter -0- and stop here. Federal tax amendment form No additional amount is allowed as a tax payment. Federal tax amendment form Otherwise, subtract line 11 from line 1 and enter the result. Federal tax amendment form 12   Note. Federal tax amendment form The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Federal tax amendment form Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Federal tax amendment form If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Federal tax amendment form Write "Sec. Federal tax amendment form 692(d)(2) Payment" and the amount to the right of the entry space. Federal tax amendment form Also indicate whether a Form 1041 is being filed for the decedent's estate. Federal tax amendment form If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Federal tax amendment form Write “Sec. Federal tax amendment form 692(d)(2) Payment” on the dotted line to the left of the entry space. Federal tax amendment form Worksheet C. Federal tax amendment form Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Federal tax amendment form Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Federal tax amendment form 1 Minimum tax forgiveness. Federal tax amendment form Note. Federal tax amendment form Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Federal tax amendment form 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Federal tax amendment form 3       4 Add lines 2 and 3. Federal tax amendment form 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Federal tax amendment form (See Income received after date of death on page 5. Federal tax amendment form ) 5       6 Add lines 4 and 5. Federal tax amendment form 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Federal tax amendment form 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Federal tax amendment form 8       9 Tax on exempt income. Federal tax amendment form Subtract line 8 from line 7. Federal tax amendment form 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Federal tax amendment form If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Federal tax amendment form 10       11 Add lines 9 and 10. Federal tax amendment form 11   12 Additional payment allowed. Federal tax amendment form If line 11 is $10,000 or more, enter -0- and stop here. Federal tax amendment form No additional amount is allowed as a tax payment. Federal tax amendment form Otherwise, subtract line 11 from line 1 and enter the result. Federal tax amendment form 12   Note. Federal tax amendment form The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Federal tax amendment form Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Federal tax amendment form If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Federal tax amendment form Write "Sec. Federal tax amendment form 692(d)(2) Payment" and the amount to the right of the entry space. Federal tax amendment form Also indicate whether a Form 1041 is being filed for the decedent's estate. Federal tax amendment form If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Federal tax amendment form Write “Sec. Federal tax amendment form 692(d)(2) Payment” on the dotted line to the left of the entry space. Federal tax amendment form How To Get Tax Help Special IRS assistance. Federal tax amendment form   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Federal tax amendment form We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. Federal tax amendment form Call 1–866–562–5227 Monday through Friday In English–7 a. Federal tax amendment form m. Federal tax amendment form to 10 p. Federal tax amendment form m. Federal tax amendment form local time In Spanish–8 a. Federal tax amendment form m. Federal tax amendment form to 9:30 p. Federal tax amendment form m. Federal tax amendment form local time   The IRS web site at www. Federal tax amendment form irs. Federal tax amendment form gov has notices and other tax relief information. Federal tax amendment form Check it periodically for any new guidance or to see if Congress has enacted new legislation. Federal tax amendment form   Business taxpayers affected by the attacks can e-mail their questions to corp. Federal tax amendment form disaster. Federal tax amendment form relief@irs. Federal tax amendment form gov. Federal tax amendment form   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Federal tax amendment form fema. Federal tax amendment form gov. Federal tax amendment form Other help from the IRS. Federal tax amendment form   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Federal tax amendment form By selecting the method that is best for you, you will have quick and easy access to tax help. Federal tax amendment form Contacting your Taxpayer Advocate. Federal tax amendment form   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Federal tax amendment form   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Federal tax amendment form While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Federal tax amendment form   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Federal tax amendment form Call the IRS at 1–800–829–1040. Federal tax amendment form Call, write, or fax the Taxpayer Advocate office in your area. Federal tax amendment form Call 1–800–829–4059 if you are a TTY/TDD user. Federal tax amendment form   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Federal tax amendment form Free tax services. Federal tax amendment form   To find out what services are available, get Publication 910, Guide to Free Tax Services. Federal tax amendment form It contains a list of free tax publications and an index of tax topics. Federal tax amendment form It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Federal tax amendment form Personal computer. Federal tax amendment form With your personal computer and modem, you can access the IRS on the Internet at www. Federal tax amendment form irs. Federal tax amendment form gov. Federal tax amendment form While visiting our web site, you can: Find answers to questions you may have. Federal tax amendment form Download forms and publications or search for forms and pub