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File Amended Tax Return 2009

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File Amended Tax Return 2009

File amended tax return 2009 Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. File amended tax return 2009 Reporting Tips to Your EmployerElectronic tip statement. File amended tax return 2009 Final report. File amended tax return 2009 Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. File amended tax return 2009   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. File amended tax return 2009 How to keep a daily tip record. File amended tax return 2009   There are two ways to keep a daily tip record. File amended tax return 2009 You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. File amended tax return 2009 You should keep your daily tip record with your tax or other personal records. File amended tax return 2009 You must keep your records for as long as they are important for administration of the federal tax law. File amended tax return 2009 For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. File amended tax return 2009    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. File amended tax return 2009 To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. File amended tax return 2009 Publication 1244 is also available at www. File amended tax return 2009 irs. File amended tax return 2009 gov/pub1244. File amended tax return 2009 Publication 1244 includes a 1-year supply of Form 4070A. File amended tax return 2009 Each day, write in the information asked for on the form. File amended tax return 2009 A filled-in Form 4070A is shown on the following page. File amended tax return 2009   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. File amended tax return 2009 Although you do not report these tips to your employer, you must report them on your tax return. File amended tax return 2009   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). File amended tax return 2009 Then, each workday, write the date and the following information. File amended tax return 2009 Cash tips you get directly from customers or from other employees. File amended tax return 2009 Tips from credit and debit card charge customers that your employer pays you. File amended tax return 2009 The value of any noncash tips you get, such as tickets, passes, or other items of value. File amended tax return 2009 The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. File amended tax return 2009 Please click here for the text description of the image. File amended tax return 2009 Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. File amended tax return 2009   You can use an electronic system provided by your employer to record your daily tips. File amended tax return 2009 If you do, you must receive and keep a paper copy of this record. File amended tax return 2009 Service charges. File amended tax return 2009    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. File amended tax return 2009 This is part of your wages, not a tip. File amended tax return 2009 The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. File amended tax return 2009 See examples below. File amended tax return 2009 Example 1. File amended tax return 2009 Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. File amended tax return 2009 Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. File amended tax return 2009 Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. File amended tax return 2009 Do not include the 18% charge in your tip diary. File amended tax return 2009 Service charges that are paid to you are considered wages, not tips. File amended tax return 2009 Example 2. File amended tax return 2009 Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. File amended tax return 2009 David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. File amended tax return 2009 Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. File amended tax return 2009 Be sure to include this amount in your tip diary. File amended tax return 2009 Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. File amended tax return 2009 Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. File amended tax return 2009   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). File amended tax return 2009 What tips to report. File amended tax return 2009   Report to your employer only cash, check, and debit and credit card tips you receive. File amended tax return 2009   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. File amended tax return 2009   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. File amended tax return 2009 Do not report to your employer any portion of the tips you receive that you pass on to other employees. File amended tax return 2009 However, you must report tips you receive from other employees. File amended tax return 2009   Do not report the value of any noncash tips, such as tickets or passes, to your employer. File amended tax return 2009 You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. File amended tax return 2009 How to report. File amended tax return 2009   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. File amended tax return 2009 Fill in the information asked for on the form, sign and date the form, and give it to your employer. File amended tax return 2009 A sample filled-in Form 4070 is shown above. File amended tax return 2009 To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. File amended tax return 2009   If you do not use Form 4070, give your employer a statement with the following information. File amended tax return 2009 Your name, address, and social security number. File amended tax return 2009 Your employer's name, address, and business name (if it is different from your employer's name). File amended tax return 2009 The month (or the dates of any shorter period) in which you received tips. File amended tax return 2009 The total tips required to be reported for that period. File amended tax return 2009 You must sign and date the statement. File amended tax return 2009 Be sure to keep a copy with your tax or other personal records. File amended tax return 2009   Your employer may require you to report your tips more than once a month. File amended tax return 2009 However, the statement cannot cover a period of more than 1 calendar month. File amended tax return 2009 Electronic tip statement. File amended tax return 2009   Your employer can have you furnish your tip statements electronically. File amended tax return 2009 When to report. File amended tax return 2009   Give your report for each month to your employer by the 10th of the next month. File amended tax return 2009 If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. File amended tax return 2009 Example. File amended tax return 2009 You must report your tips received in September 2014 by October 10, 2014. File amended tax return 2009 Final report. File amended tax return 2009   If your employment ends during the month, you can report your tips when your employment ends. File amended tax return 2009 Penalty for not reporting tips. File amended tax return 2009   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. File amended tax return 2009 (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. File amended tax return 2009 ) The penalty amount is in addition to the taxes you owe. File amended tax return 2009   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. File amended tax return 2009 To do so, attach a statement to your return explaining why you did not report them. File amended tax return 2009 Giving your employer money for taxes. File amended tax return 2009   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. File amended tax return 2009 If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. File amended tax return 2009   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. File amended tax return 2009 All taxes on your regular pay. File amended tax return 2009 Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. File amended tax return 2009 Federal, state, and local income taxes on your reported tips. File amended tax return 2009    Any taxes that remain unpaid can be collected by your employer from your next paycheck. File amended tax return 2009 If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. File amended tax return 2009 See Publication 505, Tax Withholding and Estimated Tax, for more information. File amended tax return 2009    Uncollected taxes. File amended tax return 2009 You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. File amended tax return 2009 These uncollected taxes will be shown on your 2013 Form W-2. File amended tax return 2009 See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. File amended tax return 2009 Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. File amended tax return 2009 The program was developed to help employees and employers understand and meet their tip reporting responsibilities. File amended tax return 2009 There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). File amended tax return 2009 A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. File amended tax return 2009 For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. File amended tax return 2009 irs. File amended tax return 2009 gov/pub/irs-irbs/irb01-02. File amended tax return 2009 pdf. File amended tax return 2009 If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. File amended tax return 2009 See Revenue Procedure 2007-32, 2007-22 I. File amended tax return 2009 R. File amended tax return 2009 B. File amended tax return 2009 1322, available at www. File amended tax return 2009 irs. File amended tax return 2009 gov/pub/irs-irbs/irb07_22. File amended tax return 2009 pdf. File amended tax return 2009 Your employer can provide you with a copy of any applicable agreement. File amended tax return 2009 To find out more about these agreements, visit IRS. File amended tax return 2009 gov and enter “restaurant tip reporting” in the search box. File amended tax return 2009 You may also call 1-800-829-4933, visit www. File amended tax return 2009 irs. File amended tax return 2009 gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. File amended tax return 2009 Program@irs. File amended tax return 2009 gov and request information on this program. File amended tax return 2009 Reporting Tips on Your Tax Return How to report tips. File amended tax return 2009   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. File amended tax return 2009 What tips to report. File amended tax return 2009   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. File amended tax return 2009 Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. File amended tax return 2009 Add to the amount in box 1 only the tips you did not report to your employer. File amended tax return 2009   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. File amended tax return 2009 Do not include the amount of these tips on your 2013 tax return. File amended tax return 2009 Instead, include them on your 2014 tax return. File amended tax return 2009 Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. File amended tax return 2009 Although these tips were received in 2012, you must report them on your 2013 tax return. File amended tax return 2009   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. File amended tax return 2009 Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. File amended tax return 2009 However, you must report tips you receive from other employees. File amended tax return 2009    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. File amended tax return 2009    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. File amended tax return 2009   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. File amended tax return 2009 Cash and charge tips you received that totaled less than $20 for any month. File amended tax return 2009 The value of noncash tips, such as tickets, passes, or other items of value. File amended tax return 2009 Example. File amended tax return 2009 Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. File amended tax return 2009 Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. File amended tax return 2009 He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. File amended tax return 2009 Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. File amended tax return 2009 He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. File amended tax return 2009 Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. File amended tax return 2009    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. File amended tax return 2009 To report these taxes, you must file a return even if you would not otherwise have to file. File amended tax return 2009 You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. File amended tax return 2009 (You cannot file Form 1040EZ or Form 1040A. File amended tax return 2009 )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. File amended tax return 2009 Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. File amended tax return 2009 Use Form 8959 to figure Additional Medicare Tax. File amended tax return 2009 If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. File amended tax return 2009 To get railroad retirement credit, you must report tips to your employer. File amended tax return 2009 Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. File amended tax return 2009    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. File amended tax return 2009 For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. File amended tax return 2009   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). File amended tax return 2009 You must report these amounts as additional tax on your return. File amended tax return 2009   If you worked in the U. File amended tax return 2009 S. File amended tax return 2009 possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. File amended tax return 2009 If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. File amended tax return 2009 Unlike the uncollected portion of the regular (1. File amended tax return 2009 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. File amended tax return 2009   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. File amended tax return 2009 You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. File amended tax return 2009 See the instructions for the appropriate form and line number indicated, and Form 8959. File amended tax return 2009 (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. File amended tax return 2009 ) Self-employed persons. File amended tax return 2009    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. File amended tax return 2009 See Publication 334, Tax Guide for Small Business, for more information on reporting business income. File amended tax return 2009 Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. File amended tax return 2009 They are not included in box 1 with your wages and reported tips. File amended tax return 2009 If box 8 is blank, this discussion does not apply to you. File amended tax return 2009 What are allocated tips. File amended tax return 2009   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. File amended tax return 2009 Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. File amended tax return 2009 No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. File amended tax return 2009 How were your allocated tips figured. File amended tax return 2009   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). File amended tax return 2009 Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. File amended tax return 2009 For information about the exact allocation method used, ask your employer. File amended tax return 2009 Must you report your allocated tips on your tax return. File amended tax return 2009   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. File amended tax return 2009 Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. File amended tax return 2009 Add to the amount in box 1 only the tips you did not report to your employer as required. File amended tax return 2009 This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. File amended tax return 2009   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. File amended tax return 2009 How to report allocated tips. File amended tax return 2009   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. File amended tax return 2009 (You cannot file Form 1040A or Form 1040EZ). File amended tax return 2009    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. File amended tax return 2009 Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. File amended tax return 2009 See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. File amended tax return 2009 How to request an approved lower rate. File amended tax return 2009   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. File amended tax return 2009 Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. File amended tax return 2009 The petition must include specific information about the establishment that will justify the lower rate. File amended tax return 2009 A user fee must be paid with the petition. File amended tax return 2009    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). File amended tax return 2009 The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. File amended tax return 2009 Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. File amended tax return 2009   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. File amended tax return 2009 How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File amended tax return 2009 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. File amended tax return 2009 Free help with your tax return. File amended tax return 2009   Free help in preparing your return is available nationwide from IRS-certified volunteers. File amended tax return 2009 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. File amended tax return 2009 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File amended tax return 2009 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File amended tax return 2009 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File amended tax return 2009 To find the nearest VITA or TCE site, visit IRS. File amended tax return 2009 gov or call 1-800-906-9887. File amended tax return 2009   As part of the TCE program, AARP offers the Tax-Aide counseling program. File amended tax return 2009 To find the nearest AARP Tax-Aide site, visit AARP's website at www. File amended tax return 2009 aarp. File amended tax return 2009 org/money/taxaide or call 1-888-227-7669. File amended tax return 2009   For more information on these programs, go to IRS. File amended tax return 2009 gov and enter “VITA” in the search box. File amended tax return 2009 Internet. File amended tax return 2009 IRS. File amended tax return 2009 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. File amended tax return 2009 Apply for an Employer Identification Number (EIN). File amended tax return 2009 Go to IRS. File amended tax return 2009 gov and enter Apply for an EIN in the search box. File amended tax return 2009 Request an Electronic Filing PIN by going to IRS. File amended tax return 2009 gov and entering Electronic Filing PIN in the search box. File amended tax return 2009 Check the status of your 2013 refund with Where's My Refund? Go to IRS. File amended tax return 2009 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. File amended tax return 2009 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File amended tax return 2009 Check the status of your amended return. File amended tax return 2009 Go to IRS. File amended tax return 2009 gov and enter Where's My Amended Return in the search box. File amended tax return 2009 Download forms, instructions, and publications, including some accessible versions. File amended tax return 2009 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. File amended tax return 2009 gov or IRS2Go. File amended tax return 2009 Tax return and tax account transcripts are generally available for the current year and past three years. File amended tax return 2009 Figure your income tax withholding with the IRS Withholding Calculator on IRS. File amended tax return 2009 gov. File amended tax return 2009 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File amended tax return 2009 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File amended tax return 2009 gov. File amended tax return 2009 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. File amended tax return 2009 gov or IRS2Go. File amended tax return 2009 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. File amended tax return 2009 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. File amended tax return 2009 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. File amended tax return 2009 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. File amended tax return 2009 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File amended tax return 2009 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. File amended tax return 2009 gov. File amended tax return 2009 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File amended tax return 2009 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File amended tax return 2009 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. File amended tax return 2009 AARP offers the Tax-Aide counseling program as part of the TCE program. File amended tax return 2009 Visit AARP's website to find the nearest Tax-Aide location. File amended tax return 2009 Research your tax questions. File amended tax return 2009 Search publications and instructions by topic or keyword. File amended tax return 2009 Read the Internal Revenue Code, regulations, or other official guidance. File amended tax return 2009 Read Internal Revenue Bulletins. File amended tax return 2009 Sign up to receive local and national tax news by email. File amended tax return 2009 Phone. File amended tax return 2009 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File amended tax return 2009 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File amended tax return 2009 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File amended tax return 2009 Call to locate the nearest volunteer help site, 1-800-906-9887. File amended tax return 2009 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File amended tax return 2009 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File amended tax return 2009 Most VITA and TCE sites offer free electronic filing. File amended tax return 2009 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File amended tax return 2009 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File amended tax return 2009 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File amended tax return 2009 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File amended tax return 2009 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File amended tax return 2009 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File amended tax return 2009 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File amended tax return 2009 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File amended tax return 2009 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File amended tax return 2009 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). File amended tax return 2009 You should receive your order within 10 business days. File amended tax return 2009 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File amended tax return 2009 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File amended tax return 2009 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File amended tax return 2009 Call to ask tax questions, 1-800-829-1040. File amended tax return 2009 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File amended tax return 2009 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File amended tax return 2009 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File amended tax return 2009 gsa. File amended tax return 2009 gov/fedrelay. File amended tax return 2009 Walk-in. File amended tax return 2009 You can find a selection of forms, publications and services — in-person, face-to-face. File amended tax return 2009 Products. File amended tax return 2009 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File amended tax return 2009 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File amended tax return 2009 Services. File amended tax return 2009 You can walk in to your local TAC most business days for personal, face-to-face tax help. File amended tax return 2009 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File amended tax return 2009 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. File amended tax return 2009 No appointment is necessary—just walk in. File amended tax return 2009 Before visiting, check www. File amended tax return 2009 irs. File amended tax return 2009 gov/localcontacts for hours of operation and services provided. File amended tax return 2009 Mail. File amended tax return 2009 You can send your order for forms, instructions, and publications to the address below. File amended tax return 2009 You should receive a response within 10 business days after your request is received. File amended tax return 2009  Internal Revenue Service 1201 N. File amended tax return 2009 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File amended tax return 2009   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File amended tax return 2009 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File amended tax return 2009 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. File amended tax return 2009 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File amended tax return 2009 You face (or your business is facing) an immediate threat of adverse action. File amended tax return 2009 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File amended tax return 2009   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File amended tax return 2009 Here's why we can help: TAS is an independent organization within the IRS. File amended tax return 2009 Our advocates know how to work with the IRS. File amended tax return 2009 Our services are free and tailored to meet your needs. File amended tax return 2009 We have offices in every state, the District of Columbia, and Puerto Rico. File amended tax return 2009 How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. File amended tax return 2009 irs. File amended tax return 2009 gov/advocate, or call us toll-free at 1-877-777-4778. File amended tax return 2009 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File amended tax return 2009 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File amended tax return 2009 irs. File amended tax return 2009 gov/sams. File amended tax return 2009 Low Income Taxpayer Clinics. File amended tax return 2009   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File amended tax return 2009 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File amended tax return 2009 Visit www. File amended tax return 2009 TaxpayerAdvocate. File amended tax return 2009 irs. File amended tax return 2009 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File amended tax return 2009 Prev  Up  Next   Home   More Online Publications
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The File Amended Tax Return 2009

File amended tax return 2009 Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. File amended tax return 2009 Accrued leave payment Disability retirement and, Accrued leave payment. File amended tax return 2009 Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). File amended tax return 2009 Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. File amended tax return 2009 Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. File amended tax return 2009 Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. File amended tax return 2009 Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. File amended tax return 2009 Bequests, Gifts and inheritances. File amended tax return 2009 Blind persons Standard deduction for, Higher standard deduction for blindness. File amended tax return 2009 C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. File amended tax return 2009 Chronically ill, defined, Terminally or chronically ill defined. File amended tax return 2009 Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. File amended tax return 2009 Contributions Foreign employment, Foreign employment contributions. File amended tax return 2009 Pension or annuity, Cost. File amended tax return 2009 Cost, pension or annuity, Cost. File amended tax return 2009 Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. File amended tax return 2009 Standard deduction, Decedent's final return. File amended tax return 2009 Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. File amended tax return 2009 Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. File amended tax return 2009 Disability Person with, Persons with disabilities. File amended tax return 2009 Physician's statement, Physician's statement. File amended tax return 2009 Total and permanent, Permanent and total disability. File amended tax return 2009 Disability income, Disability Pensions, Other compensation. File amended tax return 2009 , Disability income. File amended tax return 2009 Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. File amended tax return 2009 E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). File amended tax return 2009 Employment tax withholding, Reminders Employment taxes, Employment taxes. File amended tax return 2009 Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). File amended tax return 2009 Filing requirements Decedents, Dependents. File amended tax return 2009 General requirements, General Requirements Surviving spouse, Surviving spouse. File amended tax return 2009 Final return for decedent Standard deduction, Decedent's final return. File amended tax return 2009 First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. File amended tax return 2009 Form, Credit for the Elderly or the Disabled, Physician's statement. File amended tax return 2009 1099-R, Form 1099-R. File amended tax return 2009 , Form 1099-R. File amended tax return 2009 5329, Form 5329. File amended tax return 2009 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. File amended tax return 2009 W-4P, Withholding. File amended tax return 2009 Free tax services, Free help with your tax return. File amended tax return 2009 G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. File amended tax return 2009 H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. File amended tax return 2009 Gross, defined, Gross income. File amended tax return 2009 Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. File amended tax return 2009 Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. File amended tax return 2009 Deductible contribution, Deductible contribution. File amended tax return 2009 Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. File amended tax return 2009 Injury benefits, Sickness and Injury Benefits, Cost paid by you. File amended tax return 2009 Insurance Accident and health, Other compensation. File amended tax return 2009 , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. File amended tax return 2009 Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. File amended tax return 2009 L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. File amended tax return 2009 Maintenance and personal care services, Maintenance and personal care services. File amended tax return 2009 Qualified insurance contracts, Qualified long-term care insurance contracts. File amended tax return 2009 Qualified services, Qualified long-term care services. File amended tax return 2009 Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. File amended tax return 2009 Lump-sum distributions, Lump-sum distributions. File amended tax return 2009 Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. File amended tax return 2009 Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. File amended tax return 2009 Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. File amended tax return 2009 Blind spouse Standard deduction, Spouse 65 or older or blind. File amended tax return 2009 Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. File amended tax return 2009 , Medicare Part B. File amended tax return 2009 , Medicare Part D. File amended tax return 2009 Benefits, Medicare. File amended tax return 2009 Medicines, Medicines Imported, Imported medicines and drugs. File amended tax return 2009 Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. File amended tax return 2009 Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. File amended tax return 2009 N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. File amended tax return 2009 Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. File amended tax return 2009 Nontaxable income, Payments from a state fund for victims of crime. File amended tax return 2009 Accident or health insurance benefits, Other compensation. File amended tax return 2009 Bequests, Gifts and inheritances. File amended tax return 2009 Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. File amended tax return 2009 Inheritances, Gifts and inheritances. File amended tax return 2009 Mortgage assistance payments, Mortgage assistance payments. File amended tax return 2009 No-fault insurance benefits, Other compensation. File amended tax return 2009 Nutrition program for elderly, Nutrition Program for the Elderly. File amended tax return 2009 Public assistance payments, Welfare benefits. File amended tax return 2009 Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. File amended tax return 2009 Winter energy use, Payments to reduce cost of winter energy use. File amended tax return 2009 Workers' compensation, Workers' Compensation Nursing home, Nursing home. File amended tax return 2009 Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. File amended tax return 2009 Nutrition program for elderly, Nutrition Program for the Elderly. File amended tax return 2009 O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). File amended tax return 2009 Other items, Other Items Overall limitation, Overall limitation. File amended tax return 2009 P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. File amended tax return 2009 Prepaid insurance premiums, Prepaid insurance premiums. File amended tax return 2009 Preparer, paid, Reminders Preparing your return, Return preparation assistance. File amended tax return 2009 Profit-sharing plan, Retirement and profit-sharing plans. File amended tax return 2009 Public assistance payments, Welfare benefits. File amended tax return 2009 Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. File amended tax return 2009 Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. File amended tax return 2009 Executors and administrators, Dependents. File amended tax return 2009 Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. File amended tax return 2009 Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. File amended tax return 2009 Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. File amended tax return 2009 Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. File amended tax return 2009 Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). File amended tax return 2009 Blind persons, Higher standard deduction for blindness. File amended tax return 2009 Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. File amended tax return 2009 Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. File amended tax return 2009 Starting date, annuity, Cost. File amended tax return 2009 State fund for victims of crime, Payments from a state fund for victims of crime. File amended tax return 2009 Substantial gainful activity, Substantial gainful activity. File amended tax return 2009 Surrender of Iife insurance, Surrender of policy for cash. File amended tax return 2009 Surviving Spouse, Reminders Surviving spouse, Surviving spouse. File amended tax return 2009 Surviving spouse, insurance, Surviving spouse. File amended tax return 2009 Survivors of retirees, Survivors of retirees. File amended tax return 2009 T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. File amended tax return 2009 Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. File amended tax return 2009 Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. File amended tax return 2009 Total and permanent disability, defined, Permanent and total disability. File amended tax return 2009 Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. File amended tax return 2009 S. File amended tax return 2009 citizen or resident, U. File amended tax return 2009 S. File amended tax return 2009 citizen or resident alien. File amended tax return 2009 Unemployment compensation, Unemployment compensation. File amended tax return 2009 V Veterans' benefits, Veterans' benefits. File amended tax return 2009 Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. File amended tax return 2009 Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. File amended tax return 2009 Volunteer work, Volunteer work. File amended tax return 2009 W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. File amended tax return 2009 Withholding Employment tax, Reminders Pensions and annuities, Withholding. File amended tax return 2009 Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. File amended tax return 2009 Prev  Up     Home   More Online Publications