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Filing Amended Tax Return

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Filing Amended Tax Return

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

Art Advisory Panel

The Panel helps IRS review and evaluate property appraisals submitted by taxpayers in support of the fair market value claimed for works of art included in federal income, estate and gift tax cases in accordance with the Internal Revenue Code. The Panel members, up to 25 renowned art experts, serve without compensation.

Referral to the Art Advisory Panel

All taxpayer cases selected for examination that include artwork with a claimed value of $50,000 or more per item must be referred to Art Appraisal Services for possible review by the Commissioner's Art Advisory Panel (See IRM 4.48.2 and IRM 8.18.1.3). Please review the photographic requirements for referrals, and also our preferred individual appraisal item format (PDF) for works of art valued at over $50,000.

For general inquiries, contact Director, Art Appraisal Services at 202-317-8975.

Internal Revenue Service/Art Appraisal Services
1111 Constitution Ave., Suite 700
C:AP:SO:ART 
Washington, DC 20004
ATT: AAS

Annual Summary Report

The Annual Summary Report describes the closed meeting activity of the Commissioner's Art Advisory Panel for the most recent year. The report discusses the procedures of the Art Panel, provides a list of Panelists and summarizes the art items reviewed during this year by the Panel broken down by estate and charitable contribution. If you would like older Annual Summary Reports, please contact the IRS Freedom of Information Reading Room at 1111 Constitution Ave, Washington D.C. 20224.

Publications

  • Publication 526, Charitable Contributions.
  • Publication 561, Determining the Value of Donated Property. Designed to help donors and appraisers determine the value of property that is given to qualified organizations. It includes the kind of information you must have to support your decision.

Forms

  • Form 8283, Non-cash Charitable Contributions. The necessary form filed with the taxpayer's return.
  • Form 8282, Donee Information Return. Form filed by donee upon sale of property.

Revenue Procedures
Revenue Procedure 96-15 provides procedures for taxpayers to request a review of art valuations for income, estate, and gift returns. Taxpayers may obtain a Statement of Value from the Service for an advance review of art valuation claims prior to filing the return. The Statement of Value may then be used to complete the taxpayer's return.

The procedure generally applies to an item of art that has been appraised at $50,000 or more. The appraisal submitted must meet specific substantiation requirements. A user fee is charged for each request. The current fees for a Statement of Value are $5,400 for one to three items and $270 for each additional item. See Revenue Procedure 2013-01.

Send requests for a Statement of Value to:
Internal Revenue Service
Attention: Art Appraisal Services (C:AP:SO:AAS)
P.O. Box 27720
McPherson Station
Washington, DC 20038

Page Last Reviewed or Updated: 25-Feb-2014

The Filing Amended Tax Return

Filing amended tax return 10. Filing amended tax return   Employees of Foreign Governments and International Organizations Table of Contents Exemption Under Tax Treaty Exemption Under U. Filing amended tax return S. Filing amended tax return Tax LawCertification. Filing amended tax return Employees of foreign governments (including foreign municipalities) have two ways to get exemption of their governmental wages from U. Filing amended tax return S. Filing amended tax return income tax: By a provision in a tax treaty or consular convention between the United States and their country, or By meeting the requirements of U. Filing amended tax return S. Filing amended tax return tax law. Filing amended tax return Employees of international organizations can exempt their wages either by a provision, if one exists, in the international agreement creating the international organization, or by meeting the requirements of U. Filing amended tax return S. Filing amended tax return tax law. Filing amended tax return The exemption discussed in this chapter applies only to pay received for services performed for a foreign government or international organization. Filing amended tax return Other U. Filing amended tax return S. Filing amended tax return income received by persons who qualify for this exemption may be fully taxable or given favorable treatment under an applicable tax treaty provision. Filing amended tax return The proper treatment of this kind of income (interest, dividends, etc. Filing amended tax return ) is discussed earlier in this publication. Filing amended tax return Exemption Under Tax Treaty If you are from a country that has a tax treaty with the United States, you should first look at the treaty to see if there is a provision that exempts your income. Filing amended tax return The income of U. Filing amended tax return S. Filing amended tax return citizens and resident aliens working for foreign governments usually is not exempt. Filing amended tax return However, in a few instances, the income of a U. Filing amended tax return S. Filing amended tax return citizen with dual citizenship may qualify. Filing amended tax return Often the exemption is limited to the income of persons who also are nationals of the foreign country involved. Filing amended tax return Exemption Under U. Filing amended tax return S. Filing amended tax return Tax Law Employees of foreign governments who do not qualify under a tax treaty provision and employees of international organizations may qualify for exemption by meeting the following requirements of U. Filing amended tax return S. Filing amended tax return tax law. Filing amended tax return The exemption under U. Filing amended tax return S. Filing amended tax return tax law applies only to current employees and not to former employees. Filing amended tax return Pensions received by former employees living in the United States do not qualify for the exemption discussed here. Filing amended tax return Employees of foreign governments. Filing amended tax return   If you are not a U. Filing amended tax return S. Filing amended tax return citizen, or if you are a U. Filing amended tax return S. Filing amended tax return citizen but also a citizen of the Philippines, and you work for a foreign government in the United States, your foreign government salary is exempt from U. Filing amended tax return S. Filing amended tax return tax if you perform services similar to those performed by U. Filing amended tax return S. Filing amended tax return government employees in that foreign country and that foreign government grants an equivalent exemption to U. Filing amended tax return S. Filing amended tax return government employees. Filing amended tax return Certification. Filing amended tax return   To qualify for the exemption under U. Filing amended tax return S. Filing amended tax return tax law, either the Department of State must certify that you perform services similar to those performed by employees of the government of the United States in foreign countries and that your foreign government employer grants an equivalent exemption to U. Filing amended tax return S. Filing amended tax return government employees performing similar services in its country or you must establish those facts. Filing amended tax return However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. Filing amended tax return Employees of international organizations. Filing amended tax return   If you work for an international organization in the United States and you are not a U. Filing amended tax return S. Filing amended tax return citizen (or you are a U. Filing amended tax return S. Filing amended tax return citizen but are also a citizen of the Philippines), your salary from that organization is exempt from U. Filing amended tax return S. Filing amended tax return tax. Filing amended tax return However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. Filing amended tax return   An international organization is an organization designated by the President of the United States through Executive Order to qualify for the privileges, exemptions, and immunities provided in the International Organizations Immunities Act. Filing amended tax return   You should find out if you have been made known to, and have been accepted by, the Secretary of State as an officer or an employee of that organization, or if you have been designated by the Secretary of State, before formal notification and acceptance, as a prospective officer or employee. Filing amended tax return   If you are claiming exemption, you should know the number of the Executive Order covering the international organization and should have some written evidence of your acceptance or designation by the Secretary of State. Filing amended tax return   The exemption is denied when, because the Secretary of State determines your presence in the United States is no longer desirable, you leave the United States (or after a reasonable time allowed for leaving the United States). Filing amended tax return The exemption is also denied when a foreign country does not allow similar exemptions to U. Filing amended tax return S. Filing amended tax return citizens. Filing amended tax return Then the Secretary of State can withdraw the privileges, exemptions, and immunities from the nationals of that foreign country. Filing amended tax return Aliens who keep immigrant status. Filing amended tax return   If you file the waiver provided by section 247(b) of the Immigration and Nationality Act (USCIS Form I-508) to keep your immigrant status (green card), you no longer qualify for the exemption from U. Filing amended tax return S. Filing amended tax return tax under U. Filing amended tax return S. Filing amended tax return tax law from the date of filing the waiver with the Attorney General. Filing amended tax return   However, you do not lose the exemption if you file the waiver, and meet either of the following conditions. Filing amended tax return You are exempt from U. Filing amended tax return S. Filing amended tax return tax under an income tax treaty, consular agreement, or international agreement between the United States and your foreign government employer. Filing amended tax return You work for an international organization and the international organization agreement creating the international organization provides that alien employees are exempt from U. Filing amended tax return S. Filing amended tax return income tax. Filing amended tax return Two international organizations that have such a provision are the International Monetary Fund (IMF) and the International Bank for Reconstruction and Development (World Bank). Filing amended tax return . Filing amended tax return   For more information about a specific foreign country or international organization, send an email to embassy@irs. Filing amended tax return gov. Filing amended tax return Prev  Up  Next   Home   More Online Publications