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File An Amended Tax Return

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File An Amended Tax Return

File an amended tax return 4. File an amended tax return   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. File an amended tax return Private communication service. File an amended tax return Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes Excise taxes are imposed on amounts paid for certain facilities and services. File an amended tax return If you receive any payment on which tax is imposed, you are required to collect the tax, file returns, and pay the tax over to the government. File an amended tax return If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. File an amended tax return See chapter 14, later. File an amended tax return Uncollected Tax Report A separate report is required to be filed by collecting agents of communications services and air transportation taxes if the person from whom the facilities or services tax (the tax) is required to be collected (the taxpayer) refuses to pay the tax, or it is impossible for the collecting agent to collect the tax. File an amended tax return The report must contain the name and address of the taxpayer, the type of facility provided or service rendered, the amount paid for the facility or service (the amount on which the tax is based), and the date paid. File an amended tax return Regular method taxpayers. File an amended tax return   For regular method taxpayers, the report must be filed by the due date of the Form 720 on which the tax would have been reported. File an amended tax return Alternative method taxpayers. File an amended tax return   For alternative method taxpayers, the report must be filed by the due date of the Form 720 that includes an adjustment to the separate account for the uncollected tax. File an amended tax return See Alternative method in  chapter 11. File an amended tax return Where to file. File an amended tax return    Do not file the uncollected tax report with Form 720. File an amended tax return Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. File an amended tax return  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. File an amended tax return Local telephone service. File an amended tax return   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. File an amended tax return Local telephone service also includes any facility or services provided in connection with this service. File an amended tax return The tax applies to lease payments for certain customer premises equipment (CPE) even though the lessor does not also provide access to a local telecommunications system. File an amended tax return Local-only service. File an amended tax return   Local-only service is local telephone service as described above, provided under a plan that does not include long distance telephone service or that separately states the charge for local service on the bill to customers. File an amended tax return Local-only service also includes any facility or services provided in connection with this service, even though these services and facilities may also be used with long-distance service. File an amended tax return Private communication service. File an amended tax return   Private communication service is not local telephone service. File an amended tax return Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. File an amended tax return However, the charge for the service must be stated separately from the charge for the basic system, and the accessory must function, in whole or in part, in connection with intercommunication among the subscriber's stations. File an amended tax return Teletypewriter exchange service. File an amended tax return   This includes access from a teletypewriter or other data station to a teletypewriter exchange system and the privilege of intercommunication by that station with most persons having teletypewriter or other data stations in the same exchange system. File an amended tax return Figuring the tax. File an amended tax return   The tax is based on the sum of all charges for local telephone service included in the bill. File an amended tax return However, if the bill groups individual items for billing and tax purposes, the tax is based on the sum of the individual items within that group. File an amended tax return The tax on the remaining items not included in any group is based on the charge for each item separately. File an amended tax return Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. File an amended tax return Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. File an amended tax return Nontaxable service. File an amended tax return   Nontaxable service means bundled service and long distance service. File an amended tax return Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. File an amended tax return Bundled service. File an amended tax return   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. File an amended tax return Bundled service includes plans that provide both local and long distance service for either a flat monthly fee or a charge that varies with the elapsed transmission time for which the service is used. File an amended tax return Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. File an amended tax return If Voice over Internet Protocol service provides both local and long distance service and the charges are not separately stated, such service is bundled service. File an amended tax return   The method for sending or receiving a call, such as on a landline telephone, wireless (cellular), or some other method, does not affect whether a service is local-only or bundled. File an amended tax return Long distance service. File an amended tax return   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. File an amended tax return Pre-paid telephone cards (PTC). File an amended tax return   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. File an amended tax return Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. File an amended tax return The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. File an amended tax return The transferee is the person liable for the tax and is eligible to request a credit or refund. File an amended tax return For more information, see Regulations section 49. File an amended tax return 4251-4. File an amended tax return   The holder is the person that purchases a PTC to use and not to resell. File an amended tax return Holders are not liable for the tax and cannot request a credit or refund. File an amended tax return Pre-paid cellular telephones. File an amended tax return   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. File an amended tax return The transferee is the person eligible to request the credit or refund. File an amended tax return Installation charges. File an amended tax return   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. File an amended tax return However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. File an amended tax return Answering services. File an amended tax return   The tax does not apply to amounts paid for a private line, an answering service, and a one-way paging or message service if they do not provide access to a local telephone system and the privilege of telephonic communication as part of the local telephone system. File an amended tax return Mobile radio telephone service. File an amended tax return   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. File an amended tax return Coin-operated telephones. File an amended tax return   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. File an amended tax return But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. File an amended tax return Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. File an amended tax return Telephone-operated security systems. File an amended tax return   The tax does not apply to amounts paid for telephones used only to originate calls to a limited number of telephone stations for security entry into a building. File an amended tax return In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. File an amended tax return News services. File an amended tax return   The tax on teletypewriter exchange service does not apply to charges for the following news services. File an amended tax return Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. File an amended tax return Services used exclusively in the collection or dissemination of news by a news ticker service furnishing a general news service similar to that of the public press. File an amended tax return This exemption applies to payments received for messages from one member of the news media to another member (or to or from their bona fide correspondents). File an amended tax return For the exemption to apply, the charge for these services must be billed in writing to the person paying for the service and that person must certify in writing that the services are used for an exempt purpose. File an amended tax return Services not exempted. File an amended tax return   The tax applies to amounts paid by members of the news media for local telephone service. File an amended tax return International organizations and the American Red Cross. File an amended tax return   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. File an amended tax return Nonprofit hospitals. File an amended tax return   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. File an amended tax return Also, the tax does not apply to amounts paid by these hospitals to provide local telephone service in the homes of their personnel who must be reached during their off-duty hours. File an amended tax return Nonprofit educational organizations. File an amended tax return   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. File an amended tax return A nonprofit educational organization is one that satisfies all the following requirements. File an amended tax return It normally maintains a regular faculty and curriculum. File an amended tax return It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. File an amended tax return It is exempt from income tax under section 501(a). File an amended tax return This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. File an amended tax return Qualified blood collector organizations. File an amended tax return   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. File an amended tax return A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered with the IRS, and Registered by the Food and Drug Administration to collect blood. File an amended tax return Federal, state, and local government. File an amended tax return   The tax does not apply to communication services provided to the government of the United States, the government of any state or its political subdivisions, the District of Columbia, or the United Nations. File an amended tax return Treat an Indian tribal government as a state for the exemption from the communications tax only if the services involve the exercise of an essential tribal government function. File an amended tax return Exemption certificate. File an amended tax return   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. File an amended tax return See Regulations section 49. File an amended tax return 4253-11. File an amended tax return File the certificate with the provider of the communication services. File an amended tax return An exemption certificate is not required for nontaxable services. File an amended tax return   The following users that are exempt from the communications tax do not have to file an annual exemption certificate after they have filed the initial certificate to claim an exemption from the communications tax. File an amended tax return The American National Red Cross and other international organizations. File an amended tax return Nonprofit hospitals. File an amended tax return Nonprofit educational organizations. File an amended tax return Qualified blood collector organizations. File an amended tax return State and local governments. File an amended tax return   The federal government does not have to file any exemption certificate. File an amended tax return   All other organizations must furnish exemption certificates when required. File an amended tax return Credits or Refunds If tax is collected and paid over for nontaxable services, or for certain services or users exempt from the communications tax, the collector or taxpayer may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. File an amended tax return Alternatively, the person who paid the tax may claim a refund. File an amended tax return For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. File an amended tax return Collectors. File an amended tax return   The collector may request a credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. File an amended tax return These requirements also apply to nontaxable service refunds. File an amended tax return Collectors using the regular method for deposits. File an amended tax return   Collectors using the regular method for deposits must use Form 720X to request a credit or refund if the collector has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. File an amended tax return Collectors using the alternative method for deposits. File an amended tax return   Collectors using the alternative method for deposits must adjust their separate accounts for the credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. File an amended tax return For more information, see the Instructions for Form 720. File an amended tax return Air Transportation Taxes Taxes are imposed on amounts paid for: Transportation of persons by air, Use of international air travel facilities, and Transportation of property by air. File an amended tax return Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. File an amended tax return Percentage tax. File an amended tax return   A tax of 7. File an amended tax return 5% applies to amounts paid for taxable transportation of persons by air. File an amended tax return Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. File an amended tax return Mileage awards. File an amended tax return   The percentage tax may apply to an amount paid (in cash or in kind) to an air carrier (or any related person) for the right to provide mileage awards for, or other reductions in the cost of, any transportation of persons by air. File an amended tax return For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. File an amended tax return   Generally, the percentage tax does not apply to amounts paid for mileage awards where the mileage awards cannot, under any circumstances, be redeemed for air transportation that is subject to the tax. File an amended tax return Until regulations are issued, the following rules apply to mileage awards. File an amended tax return Amounts paid for mileage awards that cannot be redeemed for taxable transportation beginning and ending in the United States are not subject to the tax. File an amended tax return For this rule, mileage awards issued by a foreign air carrier are considered to be usable only on that foreign air carrier and thus not redeemable for taxable transportation beginning and ending in the United States. File an amended tax return Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. File an amended tax return Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are not subject to the tax to the extent those miles will be awarded in connection with the purchase of taxable transportation. File an amended tax return Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are subject to the tax to the extent those miles will not be awarded in connection with the purchase of taxable transportation. File an amended tax return Domestic-segment tax. File an amended tax return   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. File an amended tax return However, see Rural airports, later. File an amended tax return A segment is a single takeoff and a single landing. File an amended tax return The amount of the domestic-segment tax is in the Instructions for Form 720. File an amended tax return Charter flights. File an amended tax return    If an aircraft is chartered, the domestic-segment tax for each segment of taxable transportation is figured by multiplying the tax by the number of passengers transported on the aircraft. File an amended tax return Rural airports. File an amended tax return   The domestic-segment tax does not apply to a segment to or from a rural airport. File an amended tax return An airport is a rural airport for a calendar year if fewer than 100,000 commercial passengers departed from the airport by air during the second preceding calendar year (the 100,000 passenger rule), and one of the following is true: The airport is not located within 75 miles of another airport from which 100,000 or more commercial passengers departed during the second preceding calendar year, The airport was receiving essential air service subsidies as of August 5, 1997, or The airport is not connected by paved roads to another airport. File an amended tax return   To apply the 100,000 passenger rule to any airport described in (3) above, only count commercial passengers departing from the airport by air on flight segments of at least 100 miles. File an amended tax return   An updated list of rural airports can be found on the Department of Transportation website at www. File an amended tax return dot. File an amended tax return gov and enter the phrase “Essential Air Service” in the search box. File an amended tax return Taxable transportation. File an amended tax return   Taxable transportation is transportation by air that meets either of the following tests. File an amended tax return It begins and ends either in the United States or at any place in Canada or Mexico not more than 225 miles from the nearest point on the continental United States boundary (this is the 225-mile zone). File an amended tax return It is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if it is not a part of uninterrupted international air transportation, discussed later. File an amended tax return Round trip. File an amended tax return   A round trip is considered two separate trips. File an amended tax return The first trip is from the point of departure to the destination. File an amended tax return The second trip is the return trip from that destination. File an amended tax return Uninterrupted international air transportation. File an amended tax return   This means transportation entirely by air that does not begin and end in the United States or in the 225-mile zone if there is not more than a 12-hour scheduled interval between arrival and departure at any station in the United States. File an amended tax return For a special rule that applies to military personnel, see Exemptions, later. File an amended tax return Transportation between the continental U. File an amended tax return S. File an amended tax return and Alaska or Hawaii. File an amended tax return   This transportation is partially exempt from the tax on transportation of persons by air. File an amended tax return The tax does not apply to the part of the trip between the point at which the route of transportation leaves or enters the continental United States (or a port or station in the 225-mile zone) and the point at which it enters or leaves Hawaii or Alaska. File an amended tax return Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. File an amended tax return 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. File an amended tax return Therefore, this transportation is subject to the percentage tax on the part of the trip in U. File an amended tax return S. File an amended tax return airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. File an amended tax return Transportation within Alaska or Hawaii. File an amended tax return   The tax on transportation of persons by air applies to the entire fare paid in the case of flights between any of the Hawaiian Islands, and between any ports or stations in the Aleutian Islands or other ports or stations elsewhere in Alaska. File an amended tax return The tax applies even though parts of the flights may be over international waters or over Canada, if no point on the direct line of transportation between the ports or stations is more than 225 miles from the United States (Hawaii or Alaska). File an amended tax return Package tours. File an amended tax return   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. File an amended tax return The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. File an amended tax return ” This rule also applies to the tax on the use of international air travel facilities, discussed later. File an amended tax return Liability for tax. File an amended tax return   The person paying for taxable transportation is liable for the tax and, ordinarily, the person receiving the payment collects the tax, files the returns, and pays the tax over to the government. File an amended tax return However, if payment is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation provided for under that order must collect the tax. File an amended tax return    A travel agency that is an independent broker and sells tours on aircraft that it charters must collect the transportation tax, file the returns, and pay the tax over to the government. File an amended tax return However, a travel agency that sells tours as the agent of an airline must collect the tax and remit it to the airline for the filing of returns and for the payment of the tax over to the government. File an amended tax return An independent third party that is not under the airline's supervision or control, but is acting on behalf of, and receiving compensation from, a passenger, is not required to collect the tax and pay it to the government. File an amended tax return For more information on resellers of air transportation, see Revenue Ruling 2006-52. File an amended tax return You can find Revenue Ruling 2006-52 on page 761 of I. File an amended tax return R. File an amended tax return B. File an amended tax return 2006-43 at www. File an amended tax return irs. File an amended tax return gov/pub/irs-irbs/irb06-43. File an amended tax return pdf. File an amended tax return   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. File an amended tax return But see Certain helicopter uses, later. File an amended tax return   For taxable transportation that begins and ends in the United States, the tax applies regardless of whether the payment is made in or outside the United States. File an amended tax return   If the tax is not paid when payment for the transportation is made, the air carrier providing the initial segment of the transportation that begins or ends in the United States becomes liable for the tax. File an amended tax return Exemptions. File an amended tax return   The tax on transportation of persons by air does not apply in the following situations. File an amended tax return See also Special Rules on Transportation Taxes, later. File an amended tax return Military personnel on international trips. File an amended tax return   When traveling in uniform at their own expense, United States military personnel on authorized leave are deemed to be traveling in uninterrupted international air transportation (defined earlier) even if the scheduled interval between arrival and departure at any station in the United States is actually more than 12 hours. File an amended tax return However, such personnel must buy their tickets within 12 hours after landing at the first domestic airport and accept the first available accommodation of the type called for by their tickets. File an amended tax return The trip must begin or end outside the United States and the 225-mile zone. File an amended tax return Certain helicopter uses. File an amended tax return   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. File an amended tax return Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. File an amended tax return Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). File an amended tax return Providing emergency medical transportation. File an amended tax return   However, during a use described in items (1) or (2), the tax applies if the helicopter takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. File an amended tax return For item (1), treat each flight segment as a separate flight. File an amended tax return Fixed-wing aircraft uses. File an amended tax return   The tax does not apply to air transportation by fixed-wing aircraft if the fixed-wing aircraft is used for any of the following purposes. File an amended tax return Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). File an amended tax return Providing emergency medical transportation. File an amended tax return The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. File an amended tax return   However, during a use described in item (1), the tax applies if the fixed-wing aircraft takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. File an amended tax return Skydiving. File an amended tax return   The tax does not apply to any air transportation exclusively for the purpose of skydiving. File an amended tax return Seaplanes. File an amended tax return   The tax does not apply to any air transportation by seaplane for any segment consisting of a takeoff from, and a landing on, water if the places where the takeoff and landing occur are not receiving financial assistance from the Airport and Airways Trust Fund. File an amended tax return Bonus tickets. File an amended tax return   The tax does not apply to free bonus tickets issued by an airline company to its customers who have satisfied all requirements to qualify for the bonus tickets. File an amended tax return However, the tax applies to amounts paid by customers for advance bonus tickets when customers have traveled insufficient mileage to fully qualify for the free advance bonus tickets. File an amended tax return International Air Travel Facilities A tax per person is imposed (whether in or outside the United States) for international flights that begin or end in the United States. File an amended tax return However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. File an amended tax return This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. File an amended tax return It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. File an amended tax return See the Instructions for Form 720 for the tax rates. File an amended tax return Transportation of Property by Air A tax of 6. File an amended tax return 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. File an amended tax return The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. File an amended tax return The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. File an amended tax return The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. File an amended tax return Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. File an amended tax return Exemptions. File an amended tax return   The tax on transportation of property by air does not apply in the following situations. File an amended tax return See also Special Rules on Transportation Taxes, later. File an amended tax return Cropdusting and firefighting service. File an amended tax return   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. File an amended tax return Exportation. File an amended tax return    The tax does not apply to payments for transportation of property by air in the course of exportation (including to United States possessions) by continuous movement, as evidenced by the execution of Form 1363, Export Exemption Certificate. File an amended tax return See Form 1363 for more information. File an amended tax return Certain helicopter and fixed-wing air ambulance uses. File an amended tax return   The tax does not apply to amounts paid for the use of helicopters in construction to set heating and air conditioning units on roofs of buildings, to dismantle tower cranes, and to aid in construction of power lines and ski lifts. File an amended tax return   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. File an amended tax return The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. File an amended tax return Skydiving. File an amended tax return   The tax does not apply to any air transportation exclusively for the purpose of skydiving. File an amended tax return Excess baggage. File an amended tax return    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. File an amended tax return Surtax on fuel used in a fractional ownership program aircraft. File an amended tax return   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. File an amended tax return Alaska and Hawaii. File an amended tax return   For transportation of property to and from Alaska and Hawaii, the tax in general does not apply to the portion of the transportation that is entirely outside the continental United States (or the 225-mile zone if the aircraft departs from or arrives at an airport in the 225-mile zone). File an amended tax return But the tax applies to flights between ports or stations in Alaska and the Aleutian Islands, as well as between ports or stations in Hawaii. File an amended tax return The tax applies even though parts of the flights may be over international waters or over Canada, if no point on a line drawn from where the route of transportation leaves the United States (Alaska) to where it reenters the United States (Alaska) is more than 225 miles from the United States. File an amended tax return Liability for tax. File an amended tax return   The person paying for taxable transportation is liable for the tax and, ordinarily, the person engaged in the business of transporting property by air for hire receives the payment, collects the tax, files the returns, and pays the tax over to the government. File an amended tax return   If tax is not paid when a payment is made outside the United States, the person furnishing the last segment of taxable transportation collects the tax from the person to whom the property is delivered in the United States. File an amended tax return Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. File an amended tax return Aircraft used by affiliated corporations. File an amended tax return   The taxes do not apply to payments received by one member of an affiliated group of corporations from another member for services furnished in connection with the use of an aircraft. File an amended tax return However, the aircraft must be owned or leased by a member of the affiliated group and cannot be available for hire by a nonmember of the affiliated group. File an amended tax return Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. File an amended tax return   For this rule, an affiliated group of corporations is any group of corporations connected with a common parent corporation through 80% or more of stock ownership. File an amended tax return Small aircraft. File an amended tax return   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. File an amended tax return However, the taxes do apply if the aircraft is operated on an established line. File an amended tax return “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. File an amended tax return However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. File an amended tax return   Consider an aircraft to be operated on an established line if it is operated on a charter basis between two cities also served by that carrier on a regularly scheduled basis. File an amended tax return   Also, the taxes apply if the aircraft is jet-powered, regardless of its maximum certificated takeoff weight or whether or not it is operated on an established line. File an amended tax return Mixed load of persons and property. File an amended tax return   If a single amount is paid for air transportation of persons and property, the payment must be allocated between the amount subject to the tax on transportation of persons and the amount subject to the tax on transportation of property. File an amended tax return The allocation must be reasonable and supported by adequate records. File an amended tax return Credits or refunds. File an amended tax return   If tax is collected and paid over for air transportation that is not taxable air transportation, the collector may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. File an amended tax return Alternatively, the person who paid the tax may claim a refund. File an amended tax return For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. File an amended tax return Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 05-Feb-2014

The File An Amended Tax Return

File an amended tax return Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. File an amended tax return Equitable relief. File an amended tax return Earned income. File an amended tax return Trade or business income. File an amended tax return Partnership income or loss. File an amended tax return Separate property income. File an amended tax return Social security benefits. File an amended tax return Other income. File an amended tax return End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. File an amended tax return If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. File an amended tax return You have only one domicile even if you have more than one home. File an amended tax return Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. File an amended tax return The question of your domicile is mainly a matter of your intention as indicated by your actions. File an amended tax return You must be able to show that you intend a given place or state to be your permanent home. File an amended tax return If you move into or out of a community property state during the year, you may or may not have community income. File an amended tax return Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. File an amended tax return Amount of time spent. File an amended tax return    The amount of time spent in one place does not always explain the difference between home and domicile. File an amended tax return A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. File an amended tax return Your intent is the determining factor in proving where you have your domicile. File an amended tax return    Note. File an amended tax return When this publication refers to where you live, it means your domicile. File an amended tax return Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. File an amended tax return Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. File an amended tax return You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. File an amended tax return Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. File an amended tax return The following is a summary of the general rules. File an amended tax return These rules are also shown in Table 1. File an amended tax return Community property. File an amended tax return    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. File an amended tax return That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. File an amended tax return That cannot be identified as separate property. File an amended tax return Community income. File an amended tax return    Generally, community income is income from: Community property. File an amended tax return Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. File an amended tax return Real estate that is treated as community property under the laws of the state where the property is located. File an amended tax return Note Separate property. File an amended tax return    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). File an amended tax return Money earned while domiciled in a noncommunity property state. File an amended tax return Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). File an amended tax return Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). File an amended tax return Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. File an amended tax return The part of property bought with separate funds, if part was bought with community funds and part with separate funds. File an amended tax return Separate income. File an amended tax return    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. File an amended tax return    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. File an amended tax return Table 1. File an amended tax return General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. File an amended tax return (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. File an amended tax return ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. File an amended tax return That cannot be identified as separate property. File an amended tax return Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). File an amended tax return Money earned while domiciled in a noncommunity property state. File an amended tax return Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). File an amended tax return Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). File an amended tax return Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. File an amended tax return The part of property bought with separate funds, if part was bought with community funds and part with separate funds. File an amended tax return Community income 1,2,3 is income from: Community property. File an amended tax return Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. File an amended tax return Real estate that is treated as community property under the laws of the state where the property is located. File an amended tax return Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. File an amended tax return 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. File an amended tax return 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. File an amended tax return In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. File an amended tax return In other states, it is separate income. File an amended tax return 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. File an amended tax return See Community Property Laws Disregarded , later. File an amended tax return Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. File an amended tax return Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. File an amended tax return See Community Property Laws Disregarded, later. File an amended tax return Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. File an amended tax return In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. File an amended tax return In other states, it is separate income. File an amended tax return Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. File an amended tax return Wages, earnings, and profits. File an amended tax return    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. File an amended tax return Dividends, interest, and rents. File an amended tax return    Dividends, interest, and rents from community property are community income and must be evenly split. File an amended tax return Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. File an amended tax return Example. File an amended tax return If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. File an amended tax return You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. File an amended tax return Attach your Form 8958 to your Form 1040. File an amended tax return Alimony received. File an amended tax return    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. File an amended tax return This is so because the payee spouse is already required to report half of the community income. File an amended tax return See also Alimony paid , later. File an amended tax return Gains and losses. File an amended tax return    Gains and losses are classified as separate or community depending on how the property is held. File an amended tax return For example, a loss on separate property, such as stock held separately, is a separate loss. File an amended tax return On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. File an amended tax return See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. File an amended tax return See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. File an amended tax return Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). File an amended tax return    There are several kinds of individual retirement arrangements (IRAs). File an amended tax return They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. File an amended tax return IRAs and ESAs by law are deemed to be separate property. File an amended tax return Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. File an amended tax return These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. File an amended tax return That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. File an amended tax return Pensions. File an amended tax return    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. File an amended tax return See the example under Civil service retirement , later. File an amended tax return These rules may vary between states. File an amended tax return Check your state law. File an amended tax return Lump-sum distributions. File an amended tax return    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. File an amended tax return For the 10-year tax option, you must disregard community property laws. File an amended tax return For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. File an amended tax return Civil service retirement. File an amended tax return    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). File an amended tax return   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. File an amended tax return Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. File an amended tax return   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. File an amended tax return The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. File an amended tax return Example. File an amended tax return Henry Wright retired this year after 30 years of civil service. File an amended tax return He and his wife were domiciled in a community property state during the past 15 years. File an amended tax return Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. File an amended tax return If Mr. File an amended tax return Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. File an amended tax return Military retirement pay. File an amended tax return    State community property laws apply to military retirement pay. File an amended tax return Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. File an amended tax return For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. File an amended tax return   Active military pay earned while married and domiciled in a community property state is also community income. File an amended tax return This income is considered to be received half by the member of the Armed Forces and half by the spouse. File an amended tax return Partnership income. File an amended tax return    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. File an amended tax return If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. File an amended tax return Tax-exempt income. File an amended tax return    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. File an amended tax return For example, under certain circumstances, income earned outside the United States is tax exempt. File an amended tax return If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. File an amended tax return Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. File an amended tax return Income from separate property. File an amended tax return    In some states, income from separate property is separate income. File an amended tax return These states include Arizona, California, Nevada, New Mexico, and Washington. File an amended tax return Other states characterize income from separate property as community income. File an amended tax return These states include Idaho, Louisiana, Texas, and Wisconsin. File an amended tax return Exemptions When you file separate returns, you must claim your own exemption amount for that year. File an amended tax return (See your tax return instructions. File an amended tax return ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). File an amended tax return When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. File an amended tax return Example. File an amended tax return Ron and Diane White have three dependent children and live in Nevada. File an amended tax return If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. File an amended tax return Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. File an amended tax return They cannot each claim half of the total exemption amount for their three children. File an amended tax return Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. File an amended tax return Business and investment expenses. File an amended tax return    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). File an amended tax return Each of you is entitled to deduct one-half of the expenses on your separate returns. File an amended tax return Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. File an amended tax return    Other limits may also apply to business and investment expenses. File an amended tax return For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. File an amended tax return Alimony paid. File an amended tax return    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. File an amended tax return They are deductible as alimony only to the extent they are more than that spouse's part of community income. File an amended tax return Example. File an amended tax return You live in a community property state. File an amended tax return You are separated but the special rules explained later under Spouses living apart all year do not apply. File an amended tax return Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. File an amended tax return Your spouse receives no other community income. File an amended tax return Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. File an amended tax return On your separate returns, each of you must report $10,000 of the total community income. File an amended tax return In addition, your spouse must report $2,000 as alimony received. File an amended tax return You can deduct $2,000 as alimony paid. File an amended tax return IRA deduction. File an amended tax return    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). File an amended tax return The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. File an amended tax return Personal expenses. File an amended tax return   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. File an amended tax return If these expenses are paid from community funds, divide the deduction equally between you and your spouse. File an amended tax return Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. File an amended tax return Child tax credit. File an amended tax return    You may be entitled to a child tax credit for each of your qualifying children. File an amended tax return You must provide the name and identification number (usually the social security number) of each qualifying child on your return. File an amended tax return See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. File an amended tax return Limit on credit. File an amended tax return    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. File an amended tax return The amount at which the limitation (phaseout) begins depends on your filing status. File an amended tax return Generally, your credit is limited to your tax liability unless you have three or more qualifying children. File an amended tax return See your tax return instructions for more information. File an amended tax return Self-employment tax. File an amended tax return    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. File an amended tax return The following rules only apply to persons married for federal tax purposes. File an amended tax return Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. File an amended tax return Sole proprietorship. File an amended tax return    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. File an amended tax return Partnerships. File an amended tax return    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. File an amended tax return If both spouses are partners, any self-employment tax is allocated based on their distributive shares. File an amended tax return Federal income tax withheld. File an amended tax return    Report the credit for federal income tax withheld on community wages in the same manner as your wages. File an amended tax return If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. File an amended tax return Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. File an amended tax return Estimated tax payments. File an amended tax return    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. File an amended tax return These rules are explained in Publication 505. File an amended tax return   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. File an amended tax return   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. File an amended tax return   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. File an amended tax return   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. File an amended tax return   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. File an amended tax return Earned income credit. File an amended tax return    You may be entitled to an earned income credit (EIC). File an amended tax return You cannot claim this credit if your filing status is married filing separately. File an amended tax return   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. File an amended tax return That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. File an amended tax return Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. File an amended tax return The same rule applies to registered domestic partners. File an amended tax return    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. File an amended tax return Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. File an amended tax return   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). File an amended tax return Overpayments. File an amended tax return    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. File an amended tax return If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. File an amended tax return If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. File an amended tax return The portion allocated to the other spouse can be refunded. File an amended tax return Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. File an amended tax return These rules do not apply to registered domestic partners. File an amended tax return Certain community income not treated as community income by one spouse. File an amended tax return    Community property laws may not apply to an item of community income that you received but did not treat as community income. File an amended tax return You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). File an amended tax return Relief from liability arising from community property law. File an amended tax return    You are not responsible for the tax relating to an item of community income if all the following conditions are met. File an amended tax return You did not file a joint return for the tax year. File an amended tax return You did not include an item of community income in gross income. File an amended tax return The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. File an amended tax return Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. File an amended tax return Your spouse's (or former spouse's) distributive share of partnership income. File an amended tax return Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). File an amended tax return Use the appropriate community property law to determine what is separate property. File an amended tax return Any other income that belongs to your spouse (or former spouse) under community property law. File an amended tax return You establish that you did not know of, and had no reason to know of, that community income. File an amended tax return Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. File an amended tax return Requesting relief. File an amended tax return    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. File an amended tax return Equitable relief. File an amended tax return    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. File an amended tax return To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. File an amended tax return Also see Publication 971. File an amended tax return Spousal agreements. File an amended tax return    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. File an amended tax return Check your state law to determine how it affects you. File an amended tax return Nonresident alien spouse. File an amended tax return    If you are a U. File an amended tax return S. File an amended tax return citizen or resident alien and you choose to treat your nonresident alien spouse as a U. File an amended tax return S. File an amended tax return resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. File an amended tax return You must file a joint return for the year you make the choice. File an amended tax return You can file separate returns in later years. File an amended tax return For details on making this choice, see Publication 519, U. File an amended tax return S. File an amended tax return Tax Guide for Aliens. File an amended tax return   If you are a U. File an amended tax return S. File an amended tax return citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. File an amended tax return S. File an amended tax return resident for tax purposes, treat your community income as explained next under Spouses living apart all year. File an amended tax return However, you do not have to meet the four conditions discussed there. File an amended tax return Spouses living apart all year. File an amended tax return    If you are married at any time during the calendar year, special rules apply for reporting certain community income. File an amended tax return You must meet all the following conditions for these special rules to apply. File an amended tax return You and your spouse lived apart all year. File an amended tax return You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. File an amended tax return You and/or your spouse had earned income for the calendar year that is community income. File an amended tax return You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. File an amended tax return Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. File an amended tax return If all these conditions are met, you and your spouse must report your community income as discussed next. File an amended tax return See also Certain community income not treated as community income by one spouse , earlier. File an amended tax return Earned income. File an amended tax return    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. File an amended tax return Earned income is wages, salaries, professional fees, and other pay for personal services. File an amended tax return   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. File an amended tax return Trade or business income. File an amended tax return    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. File an amended tax return Partnership income or loss. File an amended tax return    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. File an amended tax return Separate property income. File an amended tax return    Treat income from the separate property of one spouse as the income of that spouse. File an amended tax return Social security benefits. File an amended tax return    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. File an amended tax return Other income. File an amended tax return    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. File an amended tax return Example. File an amended tax return George and Sharon were married throughout the year but did not live together at any time during the year. File an amended tax return Both domiciles were in a community property state. File an amended tax return They did not file a joint return or transfer any of their earned income between themselves. File an amended tax return During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. File an amended tax return (Some states treat income from separate property as separate income—check your state law. File an amended tax return ) Sharon did not take part in George's consulting business. File an amended tax return Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). File an amended tax return But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. File an amended tax return They each report on their returns only their own earnings and other income, and their share of the interest income from community property. File an amended tax return George reports $26,500 and Sharon reports $34,500. File an amended tax return Other separated spouses. File an amended tax return    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. File an amended tax return In some states, income earned after separation but before a decree of divorce continues to be community income. File an amended tax return In other states, it is separate income. File an amended tax return End of the Community The marital community may end in several ways. File an amended tax return When the marital community ends, the community assets (money and property) are divided between the spouses. File an amended tax return Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. File an amended tax return Death of spouse. File an amended tax return    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. File an amended tax return For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). File an amended tax return Example. File an amended tax return Bob and Ann owned community property that had a basis of $80,000. File an amended tax return When Bob died, his and Ann's community property had an FMV of $100,000. File an amended tax return One-half of the FMV of their community interest was includible in Bob's estate. File an amended tax return The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). File an amended tax return The basis of the other half to Bob's heirs is also $50,000. File an amended tax return   For more information about the basis of assets, see Publication 551, Basis of Assets. File an amended tax return    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. File an amended tax return See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. File an amended tax return Divorce or separation. File an amended tax return    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. File an amended tax return For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. File an amended tax return For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. File an amended tax return   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. File an amended tax return However, see Spouses living apart all year , earlier. File an amended tax return Any income received after the community ends is separate income. File an amended tax return This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. File an amended tax return   An absolute decree of divorce or annulment ends the marital community in all community property states. File an amended tax return A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. File an amended tax return ” However, you should check your state law for exceptions. File an amended tax return   A decree of legal separation or of separate maintenance may or may not end the marital community. File an amended tax return The court issuing the decree may terminate the marital community and divide the property between the spouses. File an amended tax return   A separation agreement may divide the community property between you and your spouse. File an amended tax return It may provide that this property, along with future earnings and property acquired, will be separate property. File an amended tax return This agreement may end the community. File an amended tax return   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. File an amended tax return Check your state law. File an amended tax return   If you are a registered domestic partner, you should check your state law to determine when the community ends. File an amended tax return Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. File an amended tax return Those spouses must report their community income as explained in that discussion. File an amended tax return Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. File an amended tax return But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. File an amended tax return This discussion concerning joint versus separate returns does not apply to registered domestic partners. File an amended tax return The following rules apply if your filing status is married filing separately. File an amended tax return You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. File an amended tax return You cannot take the credit for child and dependent care expenses in most instances. File an amended tax return You cannot take the earned income credit. File an amended tax return You cannot exclude any interest income from qualified U. File an amended tax return S. File an amended tax return savings bonds that you used for higher education expenses. File an amended tax return You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. File an amended tax return You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. File an amended tax return You cannot deduct interest paid on a qualified student loan. File an amended tax return You cannot take the education credits. File an amended tax return You may have a smaller child tax credit than you would on a joint return. File an amended tax return You cannot take the exclusion or credit for adoption expenses in most instances. File an amended tax return Figure your tax both on a joint return and on separate returns under the community property laws of your state. File an amended tax return You can then compare the tax figured under both methods and use the one that results in less tax. File an amended tax return Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. File an amended tax return Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. File an amended tax return On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. File an amended tax return ). File an amended tax return The same reporting rule applies to registered domestic partners. File an amended tax return For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. File an amended tax return Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. File an amended tax return Form 8958 is used for married spouses in community property states who choose to file married filing separately. File an amended tax return Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. File an amended tax return A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. File an amended tax return Extension of time to file. File an amended tax return    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. File an amended tax return If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. File an amended tax return How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File an amended tax return Free help with your tax return. File an amended tax return    You can get free help preparing your return nationwide from IRS-certified volunteers. File an amended tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File an amended tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File an amended tax return 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 an amended tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File an amended tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File an amended tax return gov, download the IRS2Go app, or call 1-800-906-9887. File an amended tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. File an amended tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. File an amended tax return aarp. File an amended tax return org/money/taxaide or call 1-888-227-7669. File an amended tax return For more information on these programs, go to IRS. File an amended tax return gov and enter “VITA” in the search box. File an amended tax return Internet. File an amended tax return    IRS. File an amended tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File an amended tax return Download the free IRS2Go app from the iTunes app store or from Google Play. File an amended tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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 an amended tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. File an amended tax return gov or download the IRS2Go app and select the Refund Status option. File an amended tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. File an amended tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File an amended tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File an amended tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File an amended tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. File an amended tax return No need to wait on the phone or stand in line. File an amended tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File an amended tax return When you reach the response screen, you can print the entire interview and the final response for your records. File an amended tax return New subject areas are added on a regular basis. File an amended tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File an amended tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File an amended tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File an amended tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File an amended tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File an amended tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File an amended tax return You can also ask the IRS to mail a return or an account transcript to you. File an amended tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File an amended tax return gov or by calling 1-800-908-9946. File an amended tax return Tax return and tax account transcripts are generally available for the current year and the past three years. File an amended tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File an amended tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File an amended tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File an amended tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. File an amended tax return gov and enter Where's My Amended Return? in the search box. File an amended tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File an amended tax return It can take up to 3 weeks from the date you mailed it to show up in our system. File an amended tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. File an amended tax return gov. File an amended tax return Select the Payment tab on the front page of IRS. File an amended tax return gov for more information. File an amended tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File an amended tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. File an amended tax return gov. File an amended tax return 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 an amended tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File an amended tax return gov. File an amended tax return Request an Electronic Filing PIN by going to IRS. File an amended tax return gov and entering Electronic Filing PIN in the search box. File an amended tax return Download forms, instructions and publications, including accessible versions for people with disabilities. File an amended tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File an amended tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File an amended tax return An employee can answer questions about your tax account or help you set up a payment plan. File an amended tax return Before you visit, check the Office Locator on IRS. File an amended tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File an amended tax return If you have a special need, such as a disability, you can request an appointment. File an amended tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File an amended tax return Apply for an Employer Identification Number (EIN). File an amended tax return Go to IRS. File an amended tax return gov and enter Apply for an EIN in the search box. File an amended tax return Read the Internal Revenue Code, regulations, or other official guidance. File an amended tax return Read Internal Revenue Bulletins. File an amended tax return Sign up to receive local and national tax news and more by email. File an amended tax return Just click on “subscriptions” above the search box on IRS. File an amended tax return gov and choose from a variety of options. File an amended tax return    Phone. File an amended tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File an amended tax return Download the free IRS2Go app from the iTunes app store or from Google Play. File an amended tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File an amended tax return gov, or download the IRS2Go app. File an amended tax return Low-to-moderate income, elderly, people 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 an amended tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File an amended tax return Most VITA and TCE sites offer free electronic filing. File an amended tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File an amended tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File an amended tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File an amended tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File an amended tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. File an amended tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File an amended tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File an amended tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File an amended tax return Note, the above information is for our automated hotline. File an amended tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File an amended tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File an amended tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File an amended tax return It can take up to 3 weeks from the date you mailed it to show up in our system. File an amended tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File an amended tax return You should receive your order within 10 business days. File an amended tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File an amended tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File an amended tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File an amended tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File an amended tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. File an amended tax return    Walk-in. File an amended tax return You can find a selection of forms, publications and services — in-person. File an amended tax return Products. File an amended tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File an amended tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File an amended tax return Services. File an amended tax return You can walk in to your local TAC for face-to-face tax help. File an amended tax return An employee can answer questions about your tax account or help you set up a payment plan. File an amended tax return Before visiting, use the Office Locator tool on IRS. File an amended tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File an amended tax return    Mail. File an amended tax return You can send your order for forms, instructions, and publications to the address below. File an amended tax return You should receive a response within 10 business days after your request is received. File an amended tax return Internal Revenue Service 1201 N. File an amended tax return Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. File an amended tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. File an amended tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File an amended tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File an amended tax return 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 an amended tax return You face (or your business is facing) an immediate threat of adverse action. File an amended tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File an amended tax return   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 an amended tax return Here's why we can help: TAS is an independent organization within the IRS. File an amended tax return Our advocates know how to work with the IRS. File an amended tax return Our services are free and tailored to meet your needs. File an amended tax return We have offices in every state, the District of Columbia, and Puerto Rico. File an amended tax return   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 an amended tax return irs. File an amended tax return gov/advocate, or call us toll-free at 1-877-777-4778. File an amended tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File an amended tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File an amended tax return irs. File an amended tax return gov/sams. File an amended tax return Low Income Taxpayer Clinics 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 an amended tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File an amended tax return Visit www. File an amended tax return irs. File an amended tax return gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. File an amended tax return Prev  Up  Next   Home   More Online Publications