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How To Amend 2012 Tax Return

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How To Amend 2012 Tax Return

How to amend 2012 tax return Index A Abroad, citizens living, filing requirements, U. How to amend 2012 tax return S. How to amend 2012 tax return Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. How to amend 2012 tax return , Temporary absences. How to amend 2012 tax return , Temporary absences. How to amend 2012 tax return Accounting periods, joint returns, Accounting period. How to amend 2012 tax return Adopted child, Exception for adopted child. How to amend 2012 tax return , Adopted child. How to amend 2012 tax return , Adopted child. How to amend 2012 tax return Taxpayer identification number, Taxpayer identification numbers for adoptees. How to amend 2012 tax return Age Filing status determination, Age. How to amend 2012 tax return Gross income and filing requirements (Table 1), Table 1. How to amend 2012 tax return 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. How to amend 2012 tax return Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. How to amend 2012 tax return Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. How to amend 2012 tax return (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. How to amend 2012 tax return American citizens abroad, U. How to amend 2012 tax return S. How to amend 2012 tax return Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. How to amend 2012 tax return Armed forces Combat zone, signing return for spouse, Spouse in combat zone. How to amend 2012 tax return Dependency allotments, Armed Forces dependency allotments. How to amend 2012 tax return GI Bill benefits, Tuition payments and allowances under the GI Bill. How to amend 2012 tax return Military quarters allotments, Tax-exempt military quarters allowances. How to amend 2012 tax return Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. How to amend 2012 tax return B Birth of child, Death or birth. How to amend 2012 tax return Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. How to amend 2012 tax return S. How to amend 2012 tax return citizen or resident alien. How to amend 2012 tax return , Citizen or Resident Test, Child in Canada or Mexico. How to amend 2012 tax return Capital expenses, Capital expenses. How to amend 2012 tax return Child born alive, Child born alive. How to amend 2012 tax return Child care expenses, Child care expenses. How to amend 2012 tax return Child custody, Custodial parent and noncustodial parent. How to amend 2012 tax return Child support under pre-1985 agreement, Child support under pre-1985 agreement. How to amend 2012 tax return Child tax credit, Child tax credit. How to amend 2012 tax return Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. How to amend 2012 tax return , Death or birth. How to amend 2012 tax return Claiming parent, when child is head of household, Special rule for parent. How to amend 2012 tax return Custody of, Custodial parent and noncustodial parent. How to amend 2012 tax return Death of child, Death or birth. How to amend 2012 tax return , Death or birth. How to amend 2012 tax return Dividends of, Unearned income. How to amend 2012 tax return Filing requirements as dependents (Table 2), Table 2. How to amend 2012 tax return 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. How to amend 2012 tax return 2013 Filing Requirements for Dependents , Unearned income. How to amend 2012 tax return Kidnapped, Kidnapped child. How to amend 2012 tax return , Kidnapped child. How to amend 2012 tax return Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. How to amend 2012 tax return Church employees, filing requirements (Table 3), Table 3. How to amend 2012 tax return Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. How to amend 2012 tax return S. How to amend 2012 tax return , filing requirements, U. How to amend 2012 tax return S. How to amend 2012 tax return Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. How to amend 2012 tax return Community property states, Community property states. How to amend 2012 tax return Cousin, Cousin. How to amend 2012 tax return Custody of child, Custodial parent and noncustodial parent. How to amend 2012 tax return D Death Of child, Death or birth of child. How to amend 2012 tax return Of dependent, Death or birth. How to amend 2012 tax return , Death or birth. How to amend 2012 tax return Of spouse, Spouse died during the year. How to amend 2012 tax return , Spouse died. How to amend 2012 tax return , Spouse died before signing. How to amend 2012 tax return , Death of spouse. How to amend 2012 tax return Decedents, Spouse died during the year. How to amend 2012 tax return , Decedent's final return. How to amend 2012 tax return (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. How to amend 2012 tax return Born and died within year, Born and died in 2013. How to amend 2012 tax return Child's earnings, Child's earnings. How to amend 2012 tax return Death of, Death or birth. How to amend 2012 tax return Earned income, Earned income. How to amend 2012 tax return Exemption for, Exemptions for Dependents Filing requirements, Table 2. How to amend 2012 tax return 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. How to amend 2012 tax return Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. How to amend 2012 tax return Disabled Child, Permanently and totally disabled. How to amend 2012 tax return Dependent, Disabled dependent working at sheltered workshop. How to amend 2012 tax return Divorced parents, Children of divorced or separated parents (or parents who live apart). How to amend 2012 tax return Divorced taxpayers Child custody, Custodial parent and noncustodial parent. How to amend 2012 tax return Filing status, Divorced persons. How to amend 2012 tax return , Divorce and remarriage. How to amend 2012 tax return , Divorced persons. How to amend 2012 tax return Joint returns, responsibility for, Divorced taxpayer. How to amend 2012 tax return Personal exemption, Divorced or separated spouse. How to amend 2012 tax return Domestic help, no exemption for, Housekeepers, maids, or servants. How to amend 2012 tax return Dual-status taxpayers Exemptions, Dual-status taxpayers. How to amend 2012 tax return Joint returns not available, Nonresident alien or dual-status alien. How to amend 2012 tax return E Earned income Defined for purposes of standard deduction, Earned income defined. How to amend 2012 tax return Dependent filing requirements (Table 2), Table 2. How to amend 2012 tax return 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. How to amend 2012 tax return Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. How to amend 2012 tax return Exemptions, Exemptions, Taxpayer identification numbers for adoptees. How to amend 2012 tax return Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. How to amend 2012 tax return Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. How to amend 2012 tax return Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. How to amend 2012 tax return Determination of, Filing status. How to amend 2012 tax return , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. How to amend 2012 tax return , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. How to amend 2012 tax return ). How to amend 2012 tax return Foreign employment, filing requirements, U. How to amend 2012 tax return S. How to amend 2012 tax return Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. How to amend 2012 tax return Form 1040 Personal exemption, Form 1040 filers. How to amend 2012 tax return Social security numbers, Social Security Numbers for Dependents Use of, How to file. How to amend 2012 tax return , How to file. How to amend 2012 tax return , How to file. How to amend 2012 tax return Form 1040A Personal exemption, Form 1040A filers. How to amend 2012 tax return Social security numbers, Social Security Numbers for Dependents Use of, How to file. How to amend 2012 tax return , How to file. How to amend 2012 tax return , How to file. How to amend 2012 tax return Form 1040EZ Personal exemption, Form 1040EZ filers. How to amend 2012 tax return Use of, How to file. How to amend 2012 tax return , How to file. How to amend 2012 tax return Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. How to amend 2012 tax return Standard deduction, change to itemized deductions, Changing your mind. How to amend 2012 tax return Form 1099-B, Form 1099-B received. How to amend 2012 tax return Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. How to amend 2012 tax return Form 8857, innocent spouse relief, Relief from joint responsibility. How to amend 2012 tax return Form SS-5, social security number request, No SSN. How to amend 2012 tax return Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. How to amend 2012 tax return Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. How to amend 2012 tax return Foster care payments and expenses, Foster care payments and expenses. How to amend 2012 tax return , Foster care. How to amend 2012 tax return Foster child, Foster child. How to amend 2012 tax return , Foster care payments and expenses. How to amend 2012 tax return , Foster child. How to amend 2012 tax return , Foster care. How to amend 2012 tax return Free tax services, Free help with your tax return. How to amend 2012 tax return Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. How to amend 2012 tax return Gross income Defined, Gross income. How to amend 2012 tax return Filing requirements (Table 1), Table 1. How to amend 2012 tax return 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. How to amend 2012 tax return 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. How to amend 2012 tax return Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. How to amend 2012 tax return Exemption for spouse, Head of household. How to amend 2012 tax return Filing requirements (Table 1), Table 1. How to amend 2012 tax return 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. How to amend 2012 tax return Help (see Tax help) Home Aged, home for, Home for the aged. How to amend 2012 tax return Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. How to amend 2012 tax return I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. How to amend 2012 tax return Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. How to amend 2012 tax return Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). How to amend 2012 tax return Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. How to amend 2012 tax return Innocent spouse relief, Relief from joint responsibility. How to amend 2012 tax return Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. How to amend 2012 tax return IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. How to amend 2012 tax return Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. How to amend 2012 tax return When to itemize, When to itemize. How to amend 2012 tax return ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. How to amend 2012 tax return J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. How to amend 2012 tax return Dependents on, Joint return. How to amend 2012 tax return Personal exemption, Joint return. How to amend 2012 tax return K Kidnapped children Qualifying child, Kidnapped child. How to amend 2012 tax return Qualifying relative, Kidnapped child. How to amend 2012 tax return Widow(er) with dependent child, Death or birth. How to amend 2012 tax return L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. How to amend 2012 tax return Local law violated, Local law violated. How to amend 2012 tax return Lodging, Lodging. How to amend 2012 tax return Losses, rental real estate, Rental activity losses. How to amend 2012 tax return M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. How to amend 2012 tax return Exemption for spouse, Separate return. How to amend 2012 tax return Itemized deductions, Married persons who filed separate returns. How to amend 2012 tax return Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. How to amend 2012 tax return Filing status, Married persons. How to amend 2012 tax return Medical insurance premiums, Medical insurance premiums. How to amend 2012 tax return Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. How to amend 2012 tax return Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. How to amend 2012 tax return S. How to amend 2012 tax return citizen or resident alien. How to amend 2012 tax return , Citizen or Resident Test, Child in Canada or Mexico. How to amend 2012 tax return Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. How to amend 2012 tax return S. How to amend 2012 tax return national. How to amend 2012 tax return Nonresident aliens, Nonresident aliens. How to amend 2012 tax return Dependents, Taxpayer identification numbers for aliens. How to amend 2012 tax return Exemptions, Nonresident aliens. How to amend 2012 tax return Joint return, Nonresident alien or dual-status alien. How to amend 2012 tax return Spouse, Nonresident alien spouse. How to amend 2012 tax return Taxpayer identification number, Taxpayer identification numbers for aliens. How to amend 2012 tax return O Overseas taxpayers, U. How to amend 2012 tax return S. How to amend 2012 tax return Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. How to amend 2012 tax return Parents who never married, Parents who never married. How to amend 2012 tax return Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). How to amend 2012 tax return Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. How to amend 2012 tax return Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. How to amend 2012 tax return Rental losses, Rental activity losses. How to amend 2012 tax return Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. How to amend 2012 tax return Scholarships, Earned income. How to amend 2012 tax return , Scholarships. How to amend 2012 tax return , Gross income defined. How to amend 2012 tax return , Do Not Include in Total Support , Earned income defined. How to amend 2012 tax return Self-employed persons Filing requirements (Table 3), Table 3. How to amend 2012 tax return Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. How to amend 2012 tax return Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). How to amend 2012 tax return Separated taxpayers Filing status, Considered married. How to amend 2012 tax return , Married persons living apart. How to amend 2012 tax return Living apart but not legally separated, Considered married. How to amend 2012 tax return Personal exemption, Divorced or separated spouse. How to amend 2012 tax return Signatures, joint returns, Signing a joint return. How to amend 2012 tax return Single taxpayers Filing status, Unmarried persons. How to amend 2012 tax return , Single Gross income filing requirements (Table 1), Table 1. How to amend 2012 tax return 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. How to amend 2012 tax return Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. How to amend 2012 tax return Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. How to amend 2012 tax return Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. How to amend 2012 tax return , Spouse died before signing. How to amend 2012 tax return , Death of spouse. How to amend 2012 tax return Dual-status alien spouse, Nonresident alien or dual-status alien. How to amend 2012 tax return Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. How to amend 2012 tax return Nonresident alien, Nonresident alien spouse. How to amend 2012 tax return Signing joint returns, Signing a joint return. How to amend 2012 tax return Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. How to amend 2012 tax return Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. How to amend 2012 tax return Stillborn child, Stillborn child. How to amend 2012 tax return Students Defined, Student defined. How to amend 2012 tax return Foreign, Foreign students' place of residence. How to amend 2012 tax return Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. How to amend 2012 tax return 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). How to amend 2012 tax return Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. How to amend 2012 tax return , Death or birth. How to amend 2012 tax return T Tables and figures, Keeping Up a Home, Worksheet 2. How to amend 2012 tax return Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. How to amend 2012 tax return 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. How to amend 2012 tax return 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. How to amend 2012 tax return Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. How to amend 2012 tax return Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. How to amend 2012 tax return , Temporary absences. How to amend 2012 tax return Tiebreaker rules, Tiebreaker rules. How to amend 2012 tax return Tips, reporting of (Table 3), Table 3. How to amend 2012 tax return Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. How to amend 2012 tax return U U. How to amend 2012 tax return S. How to amend 2012 tax return citizen or resident, Citizen or Resident Test U. How to amend 2012 tax return S. How to amend 2012 tax return citizens filing abroad, filing requirements Filing requirements, U. How to amend 2012 tax return S. How to amend 2012 tax return Citizens or Resident Aliens Living Abroad U. How to amend 2012 tax return S. How to amend 2012 tax return national, U. How to amend 2012 tax return S. How to amend 2012 tax return national. How to amend 2012 tax return U. How to amend 2012 tax return S. How to amend 2012 tax return possessions, income from, Individuals With Income From U. How to amend 2012 tax return S. How to amend 2012 tax return Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. How to amend 2012 tax return ). How to amend 2012 tax return What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. How to amend 2012 tax return Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. How to amend 2012 tax return Worksheet for Determining Support Prev  Up     Home   More Online Publications

Publication 17 (2013), Your Federal Income Tax

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The How To Amend 2012 Tax Return

How to amend 2012 tax return 5. How to amend 2012 tax return   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. How to amend 2012 tax return Line 2. How to amend 2012 tax return Lines 3a and 3b. How to amend 2012 tax return Lines 4a and 4b. How to amend 2012 tax return Line 5. How to amend 2012 tax return Line 6. How to amend 2012 tax return Line 7. How to amend 2012 tax return Line 9. How to amend 2012 tax return Line 15. How to amend 2012 tax return Illustrated Example of Form 5074Part I. How to amend 2012 tax return Part II. How to amend 2012 tax return Part III. How to amend 2012 tax return Illustrated Example of Form 8689Part I. How to amend 2012 tax return Part II. How to amend 2012 tax return Part III. How to amend 2012 tax return Part IV. How to amend 2012 tax return Use the following examples to help you complete the correct attachment to your Form 1040. How to amend 2012 tax return The completed form for each example is shown on the pages that follow. How to amend 2012 tax return Illustrated Example of Form 4563 John Black is a U. How to amend 2012 tax return S. How to amend 2012 tax return citizen, single, and under 65. How to amend 2012 tax return He was a bona fide resident of American Samoa during all of 2013. How to amend 2012 tax return John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. How to amend 2012 tax return S. How to amend 2012 tax return corporations) is more than his adjusted filing requirement for single filers under 65. How to amend 2012 tax return (See Filing Requirement if Possession Income Is Excluded in chapter 4. How to amend 2012 tax return ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. How to amend 2012 tax return See Bona Fide Resident of American Samoa in chapter 3. How to amend 2012 tax return Completing Form 4563. How to amend 2012 tax return   John enters his name and social security number at the top of the form. How to amend 2012 tax return Line 1. How to amend 2012 tax return   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. How to amend 2012 tax return Because he is still a bona fide resident, he enters “not ended” in the second blank space. How to amend 2012 tax return Line 2. How to amend 2012 tax return   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. How to amend 2012 tax return Lines 3a and 3b. How to amend 2012 tax return   He checks “No” on line 3a because no family members lived with him. How to amend 2012 tax return He leaves line 3b blank. How to amend 2012 tax return Lines 4a and 4b. How to amend 2012 tax return   He checks “No” on line 4a because he did not maintain a home outside American Samoa. How to amend 2012 tax return He leaves line 4b blank. How to amend 2012 tax return Line 5. How to amend 2012 tax return   He enters the name and address of his employer, Samoa Products Co. How to amend 2012 tax return It is a private American Samoa corporation. How to amend 2012 tax return Line 6. How to amend 2012 tax return   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. How to amend 2012 tax return That was his only trip outside American Samoa during the year. How to amend 2012 tax return Line 7. How to amend 2012 tax return   He enters the $24,000 in wages he received from Samoa Products Co. How to amend 2012 tax return Line 9. How to amend 2012 tax return   He received $220 in dividends from an American Samoa corporation, which he enters here. How to amend 2012 tax return He also received $10,000 of dividends from a U. How to amend 2012 tax return S. How to amend 2012 tax return corporation, but he will enter that amount only on his Form 1040 because the U. How to amend 2012 tax return S. How to amend 2012 tax return dividends do not qualify for the possession exclusion. How to amend 2012 tax return Line 15. How to amend 2012 tax return   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. How to amend 2012 tax return He will not enter his excluded income on Form 1040. How to amend 2012 tax return However, he will attach his completed Form 4563 to his Form 1040. How to amend 2012 tax return Illustrated Example of Form 5074 Tracy Grey is a U. How to amend 2012 tax return S. How to amend 2012 tax return citizen who is a self-employed fisheries consultant with a tax home in New York. How to amend 2012 tax return Her only income for 2013 was net self-employment income of $80,000. How to amend 2012 tax return Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. How to amend 2012 tax return Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. How to amend 2012 tax return She was not a bona fide resident of Guam during 2013. How to amend 2012 tax return Tracy completes Form 1040 (not illustrated), reporting her worldwide income. How to amend 2012 tax return Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. How to amend 2012 tax return All amounts reported on Form 5074 are also reported on her Form 1040. How to amend 2012 tax return See U. How to amend 2012 tax return S. How to amend 2012 tax return Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. How to amend 2012 tax return Completing Form 5074. How to amend 2012 tax return   Tracy enters her name and social security number at the top of the form. How to amend 2012 tax return Part I. How to amend 2012 tax return   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. How to amend 2012 tax return She has no other income from Guam, so the total on line 16 is $20,000. How to amend 2012 tax return Part II. How to amend 2012 tax return   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. How to amend 2012 tax return She enters $1,413 on line 21 and line 28. How to amend 2012 tax return Her adjusted gross income on line 29 is $18,587. How to amend 2012 tax return Part III. How to amend 2012 tax return   Tracy made estimated tax payments of $1,409. How to amend 2012 tax return She enters this amount on line 30, and again on line 34 as the total payments. How to amend 2012 tax return Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. How to amend 2012 tax return In 2013, they received $14,400 in income from the rental of a condominium they own in the U. How to amend 2012 tax return S. How to amend 2012 tax return Virgin Islands (USVI). How to amend 2012 tax return The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. How to amend 2012 tax return They were not bona fide residents of the USVI during the entire tax year. How to amend 2012 tax return The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). How to amend 2012 tax return The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. How to amend 2012 tax return The Morenos also complete Form 8689 to determine how much of their U. How to amend 2012 tax return S. How to amend 2012 tax return tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. How to amend 2012 tax return S. How to amend 2012 tax return Virgin Islands. How to amend 2012 tax return See U. How to amend 2012 tax return S. How to amend 2012 tax return Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. How to amend 2012 tax return The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. How to amend 2012 tax return At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. How to amend 2012 tax return The Virgin Islands Bureau of Internal Revenue will process this copy. How to amend 2012 tax return Completing Form 8689. How to amend 2012 tax return   Juan and Carla enter their names and Juan's social security number at the top of the form. How to amend 2012 tax return Part I. How to amend 2012 tax return   The Morenos enter their income from the USVI in Part I (see later). How to amend 2012 tax return The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. How to amend 2012 tax return The Morenos' total USVI income of $6,700 is entered on line 16. How to amend 2012 tax return Part II. How to amend 2012 tax return   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. How to amend 2012 tax return Their USVI adjusted gross income (AGI) is $6,700. How to amend 2012 tax return Part III. How to amend 2012 tax return   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). How to amend 2012 tax return Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. How to amend 2012 tax return   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. How to amend 2012 tax return Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. How to amend 2012 tax return 122) and enter that as a decimal on line 34. How to amend 2012 tax return They then apply that percentage to the U. How to amend 2012 tax return S. How to amend 2012 tax return tax entered on line 32 to find the amount of U. How to amend 2012 tax return S. How to amend 2012 tax return tax allocated to USVI income ($4,539 x 0. How to amend 2012 tax return 122 = $554), and enter that amount on line 35. How to amend 2012 tax return Part IV. How to amend 2012 tax return   Part IV is used to show payments of income tax to the USVI only. How to amend 2012 tax return The Morenos had no tax withheld by the U. How to amend 2012 tax return S. How to amend 2012 tax return Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. How to amend 2012 tax return They include this amount ($400) in the total payments on Form 1040, line 72. How to amend 2012 tax return On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. How to amend 2012 tax return The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. How to amend 2012 tax return   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. How to amend 2012 tax return They enter this amount on line 45. How to amend 2012 tax return They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. How to amend 2012 tax return The Morenos will pay their USVI tax at the same time they file the copy of their U. How to amend 2012 tax return S. How to amend 2012 tax return income tax return with the U. How to amend 2012 tax return S. How to amend 2012 tax return Virgin Islands. How to amend 2012 tax return This image is too large to be displayed in the current screen. How to amend 2012 tax return Please click the link to view the image. How to amend 2012 tax return Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. How to amend 2012 tax return Please click the link to view the image. How to amend 2012 tax return Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. How to amend 2012 tax return Please click the link to view the image. How to amend 2012 tax return Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications