File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

How Can I Amend My Taxes

2014 Form 1040ez2013 Tax Form 1040x2012 TaxAmend A 2012 Tax ReturnFile 1040nr Ez OnlineFile 2011 Taxes For FreeTaxslayer1040x Amended Form2012 Amended Tax FormHow To Amend A Tax FormIrs 1040ez 2012 InstructionsForm 1040x 2009H&rblockFile Amended Tax Return 2011File Taxes Free State And Federal1040ez Form 2012Free Tax Forms1040ez Irs InstructionsWww Irs Gov Amended ReturnH&r Block Free Tax FilingLiberty TaxWhere Do I File 2011 Taxes1040a 2012Amend My 2011 Taxes1040ez Printable Tax Forms1040 Ez Tax FormFree Filing For 2012 TaxesFree Irs EfileTurbo Tax 1040nrFiling Amended Tax ReturnIrs Form 1040ez 2011Irs Tax Form 1040x2011 Tax Form 10401040x Site Irs GovFile Ez 1040 FreeDo College Students Have To File TaxesHow To Amend Your Tax ReturnExample Of 1040x Amended Tax Returns For 2013Online Turbotax 2011How Do You Amend A Tax Return

How Can I Amend My Taxes

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



Microsoft Windows Media
(7 MB)

The How Can I Amend My Taxes

How can i amend my taxes Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). How can i amend my taxes However, you can still choose to use the previous carryback period. How can i amend my taxes You also can choose not to carry back an NOL and only carry it forward. How can i amend my taxes Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. How can i amend my taxes Corporations can file Form 1139, Corporation Application for Tentative Refund. How can i amend my taxes The instructions for these forms will be revised to reflect the new law. How can i amend my taxes Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. How can i amend my taxes Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. How can i amend my taxes These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. How can i amend my taxes Tax benefits for the New York Liberty Zone include the following. How can i amend my taxes A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. How can i amend my taxes It is allowed for the year the property is placed in service. How can i amend my taxes No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. How can i amend my taxes Classification of Liberty Zone leasehold improvement property as 5-year property. How can i amend my taxes Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. How can i amend my taxes An increased section 179 deduction for certain Liberty Zone property. How can i amend my taxes Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. How can i amend my taxes For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. How can i amend my taxes In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. How can i amend my taxes For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. How can i amend my taxes For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. How can i amend my taxes In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. How can i amend my taxes Other 2001 Changes Other changes are discussed in the following chapters. How can i amend my taxes Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. How can i amend my taxes Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. How can i amend my taxes As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. How can i amend my taxes For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. How can i amend my taxes Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. How can i amend my taxes The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. How can i amend my taxes This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. How can i amend my taxes For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. How can i amend my taxes Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. How can i amend my taxes For more information on marginal production, see section 613A(c) of the Internal Revenue Code. How can i amend my taxes Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. How can i amend my taxes The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. How can i amend my taxes Certain limits apply. How can i amend my taxes For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. How can i amend my taxes Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. How can i amend my taxes Previously, the credit was only allowed for plans established after December 31, 2001. How can i amend my taxes For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. How can i amend my taxes Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. How can i amend my taxes For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. How can i amend my taxes Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. How can i amend my taxes For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. How can i amend my taxes Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. How can i amend my taxes The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. How can i amend my taxes The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. How can i amend my taxes For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. How can i amend my taxes Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. How can i amend my taxes Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. How can i amend my taxes Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. How can i amend my taxes However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. How can i amend my taxes Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. How can i amend my taxes To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. How can i amend my taxes However, certain property placed in service before January 1, 2006, may meet this test. How can i amend my taxes Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. How can i amend my taxes The property has an estimated production period of more than 2 years. How can i amend my taxes The property has an estimated production period of more than 1 year and it costs more than $1 million. How can i amend my taxes Transportation property is any tangible personal property used in the trade or business of transporting persons or property. How can i amend my taxes For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. How can i amend my taxes Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. How can i amend my taxes You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. How can i amend my taxes Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. How can i amend my taxes These special rules have been extended to include property placed in service in 2004. How can i amend my taxes For more information about these rules, see Publication 946, How To Depreciate Property. How can i amend my taxes Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. How can i amend my taxes For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. How can i amend my taxes Prev  Up  Next   Home   More Online Publications