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How To Amend A State Tax Return

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How To Amend A State Tax Return

How to amend a state tax return Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. How to amend a state tax return Married persons. How to amend a state tax return Same-sex marriage. How to amend a state tax return Exception. How to amend a state tax return Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. How to amend a state tax return Amended instrument. How to amend a state tax return General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. How to amend a state tax return Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. How to amend a state tax return It may also be used in determining whether you can claim certain other deductions and credits. How to amend a state tax return The filing status you can choose depends partly on your marital status on the last day of your tax year. How to amend a state tax return Marital status. How to amend a state tax return   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). How to amend a state tax return If you are married, your filing status is either married filing a joint return or married filing a separate return. How to amend a state tax return For information about the single and qualifying widow(er) filing statuses, see Publication 501. How to amend a state tax return Unmarried persons. How to amend a state tax return   You are unmarried for the whole year if either of the following applies. How to amend a state tax return You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. How to amend a state tax return You must follow your state law to determine if you are divorced or legally separated. How to amend a state tax return Exception. How to amend a state tax return If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. How to amend a state tax return You have obtained a decree of annulment, which holds that no valid marriage ever existed. How to amend a state tax return You must file amended returns (Form 1040X, Amended U. How to amend a state tax return S. How to amend a state tax return Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. How to amend a state tax return The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. How to amend a state tax return On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. How to amend a state tax return Married persons. How to amend a state tax return   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. How to amend a state tax return An interlocutory decree is not a final decree. How to amend a state tax return Same-sex marriage. How to amend a state tax return   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. How to amend a state tax return The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. How to amend a state tax return However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. How to amend a state tax return For more details, see Publication 501. How to amend a state tax return Exception. How to amend a state tax return   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. How to amend a state tax return See Head of Household , later. How to amend a state tax return Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. How to amend a state tax return If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. How to amend a state tax return You can file a joint return even if one of you had no income or deductions. How to amend a state tax return If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. How to amend a state tax return Nonresident alien. How to amend a state tax return   To file a joint return, at least one of you must be a U. How to amend a state tax return S. How to amend a state tax return citizen or resident alien at the end of the tax year. How to amend a state tax return If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. How to amend a state tax return This means that your combined worldwide incomes are subject to U. How to amend a state tax return S. How to amend a state tax return income tax. How to amend a state tax return These rules are explained in Publication 519, U. How to amend a state tax return S. How to amend a state tax return Tax Guide for Aliens. How to amend a state tax return Signing a joint return. How to amend a state tax return   Both you and your spouse generally must sign the return, or it will not be considered a joint return. How to amend a state tax return Joint and individual liability. How to amend a state tax return   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. How to amend a state tax return This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. How to amend a state tax return Divorced taxpayers. How to amend a state tax return   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. How to amend a state tax return This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. How to amend a state tax return Relief from joint liability. How to amend a state tax return   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. How to amend a state tax return You can ask for relief no matter how small the liability. How to amend a state tax return   There are three types of relief available. How to amend a state tax return Innocent spouse relief. How to amend a state tax return Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. How to amend a state tax return Equitable relief. How to amend a state tax return   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. How to amend a state tax return See Relief from liability arising from community property law , later, under Community Property. How to amend a state tax return    Each kind of relief has different requirements. How to amend a state tax return You must file Form 8857 to request relief under any of these categories. How to amend a state tax return Publication 971 explains these kinds of relief and who may qualify for them. How to amend a state tax return You can also find information on our website at IRS. How to amend a state tax return gov. How to amend a state tax return Tax refund applied to spouse's debts. How to amend a state tax return   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. How to amend a state tax return This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. How to amend a state tax return You can get a refund of your share of the overpayment if you qualify as an injured spouse. How to amend a state tax return Injured spouse. How to amend a state tax return   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. How to amend a state tax return An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. How to amend a state tax return   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. How to amend a state tax return Note. How to amend a state tax return If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). How to amend a state tax return For more information, see Publication 555. How to amend a state tax return    Refunds that involve community property states must be divided according to local law. How to amend a state tax return If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. How to amend a state tax return   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. How to amend a state tax return Follow the instructions for the form. How to amend a state tax return   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. How to amend a state tax return You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. How to amend a state tax return   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. How to amend a state tax return When filed after offset, it can take up to 8 weeks to receive your refund. How to amend a state tax return Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. How to amend a state tax return    An injured spouse claim is different from an innocent spouse relief request. How to amend a state tax return An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. How to amend a state tax return An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. How to amend a state tax return For information on innocent spouses, see Relief from joint liability, earlier. How to amend a state tax return Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. How to amend a state tax return You can file a separate return even if only one of you had income. How to amend a state tax return For information on exemptions you can claim on your separate return, see Exemptions , later. How to amend a state tax return Community or separate income. How to amend a state tax return   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. How to amend a state tax return For more information, see Community Income under Community Property, later. How to amend a state tax return Separate liability. How to amend a state tax return   If you and your spouse file separately, you each are responsible only for the tax due on your own return. How to amend a state tax return Itemized deductions. How to amend a state tax return   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. How to amend a state tax return Table 1. How to amend a state tax return Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. How to amend a state tax return  Caution: If you live in a community property state, these rules do not apply. How to amend a state tax return See Community Property. How to amend a state tax return IF you paid . How to amend a state tax return . How to amend a state tax return . How to amend a state tax return AND you . How to amend a state tax return . How to amend a state tax return . How to amend a state tax return THEN you can deduct on your separate federal return. How to amend a state tax return . How to amend a state tax return . How to amend a state tax return   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. How to amend a state tax return     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. How to amend a state tax return         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. How to amend a state tax return         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. How to amend a state tax return The numerator is your gross income and the denominator  is your combined gross income. How to amend a state tax return     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. How to amend a state tax return     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. How to amend a state tax return     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. How to amend a state tax return Neither spouse may report the total casualty loss. How to amend a state tax return 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. How to amend a state tax return Dividing itemized deductions. How to amend a state tax return   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. How to amend a state tax return See Table 1, later. How to amend a state tax return Separate returns may give you a higher tax. How to amend a state tax return   Some married couples file separate returns because each wants to be responsible only for his or her own tax. How to amend a state tax return There is no joint liability. How to amend a state tax return But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. How to amend a state tax return This is because the following special rules apply if you file a separate return. How to amend a state tax return Your tax rate generally will be higher than it would be on a joint return. How to amend a state tax return Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. How to amend a state tax return You cannot take the credit for child and dependent care expenses in most cases. How to amend a state tax return You cannot take the earned income credit. How to amend a state tax return You cannot take the exclusion or credit for adoption expenses in most cases. How to amend a state tax return You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. How to amend a state tax return You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. How to amend a state tax return If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. How to amend a state tax return Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. How to amend a state tax return Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). How to amend a state tax return Your basic standard deduction, if allowable, is half of that allowed a joint return filer. How to amend a state tax return See Itemized deductions , earlier. How to amend a state tax return Joint return after separate returns. How to amend a state tax return   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. How to amend a state tax return This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. How to amend a state tax return Use Form 1040X to change your filing status. How to amend a state tax return Separate returns after joint return. How to amend a state tax return   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. How to amend a state tax return Exception. How to amend a state tax return   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. How to amend a state tax return The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. How to amend a state tax return Head of Household Filing as head of household has the following advantages. How to amend a state tax return You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. How to amend a state tax return Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. How to amend a state tax return Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. How to amend a state tax return You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. How to amend a state tax return Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. How to amend a state tax return Requirements. How to amend a state tax return   You may be able to file as head of household if you meet all the following requirements. How to amend a state tax return You are unmarried or “considered unmarried” on the last day of the year. How to amend a state tax return You paid more than half the cost of keeping up a home for the year. How to amend a state tax return A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). How to amend a state tax return However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. How to amend a state tax return See Special rule for parent , later, under Qualifying person. How to amend a state tax return Considered unmarried. How to amend a state tax return   You are considered unmarried on the last day of the tax year if you meet all the following tests. How to amend a state tax return You file a separate return. How to amend a state tax return A separate return includes a return claiming married filing separately, single, or head of household filing status. How to amend a state tax return You paid more than half the cost of keeping up your home for the tax year. How to amend a state tax return Your spouse did not live in your home during the last 6 months of the tax year. How to amend a state tax return Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. How to amend a state tax return See Temporary absences , later. How to amend a state tax return Your home was the main home of your child, stepchild, or foster child for more than half the year. How to amend a state tax return (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. How to amend a state tax return ) You must be able to claim an exemption for the child. How to amend a state tax return However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. How to amend a state tax return The general rules for claiming an exemption for a dependent are shown later in Table 3. How to amend a state tax return    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. How to amend a state tax return See Publication 555 for more information. How to amend a state tax return Nonresident alien spouse. How to amend a state tax return   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. How to amend a state tax return However, your spouse is not a qualifying person for head of household purposes. How to amend a state tax return You must have another qualifying person and meet the other requirements to file as head of household. How to amend a state tax return Keeping up a home. How to amend a state tax return   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. How to amend a state tax return This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. How to amend a state tax return This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. How to amend a state tax return Qualifying person. How to amend a state tax return    Table 2, later, shows who can be a qualifying person. How to amend a state tax return Any person not described in Table 2 is not a qualifying person. How to amend a state tax return   Generally, the qualifying person must live with you for more than half of the year. How to amend a state tax return Table 2. How to amend a state tax return Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. How to amend a state tax return See the text of this publication for the other requirements you must meet to claim head of household filing status. How to amend a state tax return IF the person is your . How to amend a state tax return . How to amend a state tax return . How to amend a state tax return AND . How to amend a state tax return . How to amend a state tax return . How to amend a state tax return THEN that person is . How to amend a state tax return . How to amend a state tax return . How to amend a state tax return   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. How to amend a state tax return     he or she is married and you can claim an exemption for him or her a qualifying person. How to amend a state tax return     he or she is married and you cannot claim an exemption for him or her not a qualifying person. How to amend a state tax return 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. How to amend a state tax return 6     you cannot claim an exemption for him or her not a qualifying person. How to amend a state tax return     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. How to amend a state tax return     he or she did not live with you more than half the year not a qualifying person. How to amend a state tax return     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. How to amend a state tax return     you cannot claim an exemption for him or her not a qualifying person. How to amend a state tax return   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. How to amend a state tax return 2 See Table 3, later, for the tests that must be met to be a qualifying child. How to amend a state tax return Note. How to amend a state tax return If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. How to amend a state tax return If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. How to amend a state tax return 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. How to amend a state tax return 4 See Table 3, later, for the tests that must be met to be a qualifying relative. How to amend a state tax return 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. How to amend a state tax return See Multiple Support Agreement in Publication 501. How to amend a state tax return 6 See Special rule for parent . How to amend a state tax return Special rule for parent. How to amend a state tax return   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. How to amend a state tax return However, you must be able to claim an exemption for your father or mother. How to amend a state tax return Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. How to amend a state tax return You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. How to amend a state tax return Death or birth. How to amend a state tax return   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. How to amend a state tax return If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. How to amend a state tax return If the person is anyone else, see Publication 501. How to amend a state tax return Temporary absences. How to amend a state tax return   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. How to amend a state tax return It must be reasonable to assume that the absent person will return to the home after the temporary absence. How to amend a state tax return You must continue to keep up the home during the absence. How to amend a state tax return Kidnapped child. How to amend a state tax return   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. How to amend a state tax return You can claim head of household filing status if all the following statements are true. How to amend a state tax return The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. How to amend a state tax return In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. How to amend a state tax return You would have qualified for head of household filing status if the child had not been kidnapped. How to amend a state tax return   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. How to amend a state tax return More information. How to amend a state tax return   For more information on filing as head of household, see Publication 501. How to amend a state tax return Exemptions You can deduct $3,900 for each exemption you claim in 2013. How to amend a state tax return However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. How to amend a state tax return There are two types of exemptions: personal exemptions and exemptions for dependents. How to amend a state tax return If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. How to amend a state tax return Personal Exemptions You can claim your own exemption unless someone else can claim it. How to amend a state tax return If you are married, you may be able to take an exemption for your spouse. How to amend a state tax return These are called personal exemptions. How to amend a state tax return Exemption for Your Spouse Your spouse is never considered your dependent. How to amend a state tax return Joint return. How to amend a state tax return   On a joint return, you can claim one exemption for yourself and one for your spouse. How to amend a state tax return   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. How to amend a state tax return Separate return. How to amend a state tax return   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. How to amend a state tax return If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. How to amend a state tax return Alimony paid. How to amend a state tax return   If you paid alimony to your spouse, you cannot take an exemption for your spouse. How to amend a state tax return This is because alimony is gross income to the spouse who received it. How to amend a state tax return Divorced or separated spouse. How to amend a state tax return   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. How to amend a state tax return This rule applies even if you provided all of your former spouse's support. How to amend a state tax return Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. How to amend a state tax return You can claim an exemption for a dependent even if your dependent files a return. How to amend a state tax return The term “dependent” means: A qualifying child, or A qualifying relative. How to amend a state tax return Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. How to amend a state tax return For detailed information, see Publication 501. How to amend a state tax return   Dependent not allowed a personal exemption. How to amend a state tax return If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. How to amend a state tax return This is true even if you do not claim the dependent's exemption on your return. How to amend a state tax return It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. How to amend a state tax return Table 3. How to amend a state tax return Overview of the Rules for Claiming an Exemption for a Dependent Caution. How to amend a state tax return This table is only an overview of the rules. How to amend a state tax return For details, see Publication 501. How to amend a state tax return • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. How to amend a state tax return • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. How to amend a state tax return • You cannot claim a person as a dependent unless that person is a U. How to amend a state tax return S. How to amend a state tax return citizen, U. How to amend a state tax return S. How to amend a state tax return resident alien, U. How to amend a state tax return S. How to amend a state tax return national, or a resident of Canada or Mexico. How to amend a state tax return 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. How to amend a state tax return   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. How to amend a state tax return     2. How to amend a state tax return       3. How to amend a state tax return    4. How to amend a state tax return    5. How to amend a state tax return    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. How to amend a state tax return   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. How to amend a state tax return   The child must have lived with you for more than half of the year. How to amend a state tax return 2   The child must not have provided more than half of his or her own support for the year. How to amend a state tax return   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). How to amend a state tax return   1. How to amend a state tax return    2. How to amend a state tax return       3. How to amend a state tax return    4. How to amend a state tax return The person cannot be your qualifying child or the qualifying child of anyone else. How to amend a state tax return   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). How to amend a state tax return   The person's gross income for the year must be less than $3,900. How to amend a state tax return 3   You must provide more than half of the person's total support for the year. How to amend a state tax return 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. How to amend a state tax return See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. How to amend a state tax return     1 Exception exists for certain adopted children. How to amend a state tax return 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. How to amend a state tax return 3 Exception exists for persons who are disabled and have income from a sheltered workshop. How to amend a state tax return 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. How to amend a state tax return See Publication 501. How to amend a state tax return You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. How to amend a state tax return For more information, see the instructions for your tax return if you file Form 1040A or 1040. How to amend a state tax return Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. How to amend a state tax return However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. How to amend a state tax return Special rule for divorced or separated parents (or parents who live apart). How to amend a state tax return   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. How to amend a state tax return The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. How to amend a state tax return The child received over half of his or her support for the year from the parents. How to amend a state tax return The child is in the custody of one or both parents for more than half of the year. How to amend a state tax return Either of the following applies. How to amend a state tax return The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. How to amend a state tax return (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. How to amend a state tax return A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. How to amend a state tax return See Child support under pre-1985 agreement , later. How to amend a state tax return Custodial parent and noncustodial parent. How to amend a state tax return   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. How to amend a state tax return The other parent is the noncustodial parent. How to amend a state tax return   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. How to amend a state tax return   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). How to amend a state tax return Equal number of nights. How to amend a state tax return   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. How to amend a state tax return December 31. How to amend a state tax return   The night of December 31 is treated as part of the year in which it begins. How to amend a state tax return For example, December 31, 2013, is treated as part of 2013. How to amend a state tax return Emancipated child. How to amend a state tax return   If a child is emancipated under state law, the child is treated as not living with either parent. How to amend a state tax return See Examples 5 and 6 . How to amend a state tax return Absences. How to amend a state tax return    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. How to amend a state tax return But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. How to amend a state tax return Parent works at night. How to amend a state tax return   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. How to amend a state tax return On a school day, the child is treated as living at the primary residence registered with the school. How to amend a state tax return Example 1 – child lived with one parent greater number of nights. How to amend a state tax return You and your child’s other parent are divorced. How to amend a state tax return In 2013, your child lived with you 210 nights and with the other parent 156 nights. How to amend a state tax return You are the custodial parent. How to amend a state tax return Example 2 – child is away at camp. How to amend a state tax return In 2013, your daughter lives with each parent for alternate weeks. How to amend a state tax return In the summer, she spends 6 weeks at summer camp. How to amend a state tax return During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. How to amend a state tax return Example 3 – child lived same number of days with each parent. How to amend a state tax return Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. How to amend a state tax return Your adjusted gross income is $40,000. How to amend a state tax return Your ex-spouse's adjusted gross income is $25,000. How to amend a state tax return You are treated as your son's custodial parent because you have the higher adjusted gross income. How to amend a state tax return Example 4 – child is at parent’s home but with other parent. How to amend a state tax return Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. How to amend a state tax return You become ill and are hospitalized. How to amend a state tax return The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. How to amend a state tax return Your son is treated as living with you during this 10-day period because he was living in your home. How to amend a state tax return Example 5 – child emancipated in May. How to amend a state tax return When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. How to amend a state tax return As a result, he is not considered in the custody of his parents for more than half of the year. How to amend a state tax return The special rule for children of divorced or separated parents (or parents who live apart) does not apply. How to amend a state tax return Example 6 – child emancipated in August. How to amend a state tax return Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. How to amend a state tax return She turns 18 and is emancipated under state law on August 1, 2013. How to amend a state tax return Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. How to amend a state tax return You are the custodial parent. How to amend a state tax return Written declaration. How to amend a state tax return    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. How to amend a state tax return The noncustodial parent must attach a copy of the form or statement to his or her tax return. How to amend a state tax return   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. How to amend a state tax return Divorce decree or separation agreement that went into effect after 1984 and before 2009. How to amend a state tax return   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. How to amend a state tax return To be able to do this, the decree or agreement must state all three of the following. How to amend a state tax return The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. How to amend a state tax return The custodial parent will not claim the child as a dependent for the year. How to amend a state tax return The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. How to amend a state tax return   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. How to amend a state tax return The cover page (write the other parent's social security number on this page). How to amend a state tax return The pages that include all of the information identified in items (1) through (3) above. How to amend a state tax return The signature page with the other parent's signature and the date of the agreement. How to amend a state tax return Post-2008 divorce decree or separation agreement. How to amend a state tax return   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. How to amend a state tax return The custodial parent must sign either a Form 8332 or a similar statement. How to amend a state tax return The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. How to amend a state tax return The noncustodial parent must attach a copy to his or her return. How to amend a state tax return The form or statement must release the custodial parent's claim to the child without any conditions. How to amend a state tax return For example, the release must not depend on the noncustodial parent paying support. How to amend a state tax return    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. How to amend a state tax return Revocation of release of claim to an exemption. How to amend a state tax return   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. How to amend a state tax return In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. How to amend a state tax return The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. How to amend a state tax return Remarried parent. How to amend a state tax return   If you remarry, the support provided by your new spouse is treated as provided by you. How to amend a state tax return Child support under pre-1985 agreement. How to amend a state tax return   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. How to amend a state tax return Example. How to amend a state tax return Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. How to amend a state tax return This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. How to amend a state tax return Parents who never married. How to amend a state tax return   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. How to amend a state tax return Alimony. How to amend a state tax return   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. How to amend a state tax return Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. How to amend a state tax return This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. How to amend a state tax return If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. How to amend a state tax return Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. How to amend a state tax return (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). How to amend a state tax return Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). How to amend a state tax return The exemption for the child. How to amend a state tax return The child tax credit. How to amend a state tax return Head of household filing status. How to amend a state tax return The credit for child and dependent care expenses. How to amend a state tax return The exclusion from income for dependent care benefits. How to amend a state tax return The earned income credit. How to amend a state tax return The other person cannot take any of these benefits based on this qualifying child. How to amend a state tax return In other words, you and the other person cannot agree to divide these tax benefits between you. How to amend a state tax return The other person cannot take any of these tax benefits unless he or she has a different qualifying child. How to amend a state tax return Tiebreaker rules. How to amend a state tax return   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. How to amend a state tax return If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. How to amend a state tax return If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. How to amend a state tax return If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. How to amend a state tax return If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. How to amend a state tax return If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. How to amend a state tax return If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. How to amend a state tax return   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. How to amend a state tax return Example 1—separated parents. How to amend a state tax return You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. How to amend a state tax return In August and September, your son lived with you. How to amend a state tax return For the rest of the year, your son lived with your husband, the boy's father. How to amend a state tax return Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. How to amend a state tax return At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. How to amend a state tax return You and your husband will file separate returns. How to amend a state tax return Your husband agrees to let you treat your son as a qualifying child. How to amend a state tax return This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. How to amend a state tax return However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. How to amend a state tax return And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. How to amend a state tax return Example 2—separated parents claim same child. How to amend a state tax return The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. How to amend a state tax return In this case, only your husband will be allowed to treat your son as a qualifying child. How to amend a state tax return This is because, during 2013, the boy lived with him longer than with you. How to amend a state tax return If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. How to amend a state tax return In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. How to amend a state tax return And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. How to amend a state tax return Applying this special rule to divorced or separated parents (or parents who live apart). How to amend a state tax return   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. How to amend a state tax return However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. How to amend a state tax return Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. How to amend a state tax return If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. How to amend a state tax return Example 1. How to amend a state tax return You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. How to amend a state tax return Your AGI is $10,000. How to amend a state tax return Your mother's AGI is $25,000. How to amend a state tax return Your son's father does not live with you or your son. How to amend a state tax return Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. How to amend a state tax return Because of this, you cannot claim an exemption or the child tax credit for your son. How to amend a state tax return However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. How to amend a state tax return You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. How to amend a state tax return (Note: The support test does not apply for the earned income credit. How to amend a state tax return ) However, you agree to let your mother claim your son. How to amend a state tax return This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. How to amend a state tax return (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. How to amend a state tax return ) Example 2. How to amend a state tax return The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. How to amend a state tax return Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. How to amend a state tax return Example 3. How to amend a state tax return The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. How to amend a state tax return Your mother also claims him as a qualifying child for head of household filing status. How to amend a state tax return You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. How to amend a state tax return The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. How to amend a state tax return Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. How to amend a state tax return These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. How to amend a state tax return If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. How to amend a state tax return If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. How to amend a state tax return Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. How to amend a state tax return It does not include voluntary payments that are not made under a divorce or separation instrument. How to amend a state tax return Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. How to amend a state tax return Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. How to amend a state tax return To be alimony, a payment must meet certain requirements. How to amend a state tax return There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. How to amend a state tax return The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. How to amend a state tax return See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. How to amend a state tax return Spouse or former spouse. How to amend a state tax return   Unless otherwise stated, the term “spouse” includes former spouse. How to amend a state tax return Divorce or separation instrument. How to amend a state tax return   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. How to amend a state tax return This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). How to amend a state tax return Invalid decree. How to amend a state tax return   Payments under a divorce decree can be alimony even if the decree's validity is in question. How to amend a state tax return A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. How to amend a state tax return Amended instrument. How to amend a state tax return   An amendment to a divorce decree may change the nature of your payments. How to amend a state tax return Amendments are not ordinarily retroactive for federal tax purposes. How to amend a state tax return However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. How to amend a state tax return Example 1. How to amend a state tax return A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. How to amend a state tax return This change also is effective retroactively for federal tax purposes. How to amend a state tax return Example 2. How to amend a state tax return Your original divorce decree did not fix any part of the payment as child support. How to amend a state tax return To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. How to amend a state tax return The amended order is effective retroactively for federal tax purposes. How to amend a state tax return Deducting alimony paid. How to amend a state tax return   You can deduct alimony you paid, whether or not you itemize deductions on your return. How to amend a state tax return You must file Form 1040. How to amend a state tax return You cannot use Form 1040A, 1040EZ, or 1040NR. How to amend a state tax return Enter the amount of alimony you paid on Form 1040, line 31a. How to amend a state tax return In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). How to amend a state tax return If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. How to amend a state tax return Show the SSN or ITIN and amount paid to each other recipient on an attached statement. How to amend a state tax return Enter your total payments on line 31a. How to amend a state tax return If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. How to amend a state tax return Reporting alimony received. How to amend a state tax return   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. How to amend a state tax return You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. How to amend a state tax return    You must give the person who paid the alimony your SSN or ITIN. How to amend a state tax return If you do not, you may have to pay a $50 penalty. How to amend a state tax return Withholding on nonresident aliens. How to amend a state tax return   If you are a U. How to amend a state tax return S. How to amend a state tax return citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. How to amend a state tax return However, many tax treaties provide for an exemption from withholding for alimony payments. How to amend a state tax return For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. How to amend a state tax return General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. How to amend a state tax return Payments not alimony. How to amend a state tax return   Not all payments under a divorce or separation instrument are alimony. How to amend a state tax return Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. How to amend a state tax return Example. How to amend a state tax return Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. How to amend a state tax return Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. How to amend a state tax return Neither is the value of your spouse's use of the home. How to amend a state tax return If they otherwise qualify, you can deduct the payments for utilities as alimony. How to amend a state tax return Your spouse must report them as income. How to amend a state tax return If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. How to amend a state tax return However, if your spouse owned the home, see Example 2 under Payments to a third party, later. How to amend a state tax return If you owned the home jointly with your spouse, see Table 4. How to amend a state tax return For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. How to amend a state tax return Child support. How to amend a state tax return   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. How to amend a state tax return If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. How to amend a state tax return irs. How to amend a state tax return gov/formspubs. How to amend a state tax return Underpayment. How to amend a state tax return   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. How to amend a state tax return Example. How to amend a state tax return Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. How to amend a state tax return If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. How to amend a state tax return If you pay only $3,600 during the year, $2,400 is child support. How to amend a state tax return You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. How to amend a state tax return Payments to a third party. How to amend a state tax return   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. How to amend a state tax return These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. How to amend a state tax return ), taxes, tuition, etc. How to amend a state tax return The payments are treated as received by your spouse and then paid to the third party. How to amend a state tax return Example 1. How to amend a state tax return Under your divorce decree, you must pay your former spouse's medical and dental expenses. How to amend a state tax return If the payments otherwise qualify, you can deduct them as alimony on your return. How to amend a state tax return Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. How to amend a state tax return Example 2. How to amend a state tax return Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. How to amend a state tax return If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. How to amend a state tax return If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. How to amend a state tax return However, if you owned the home, see the example under Payments not alimony , earlier. How to amend a state tax return If you owned the home jointly with your spouse, see Table 4. How to amend a state tax return Life insurance premiums. How to amend a state tax return   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. How to amend a state tax return Payments for jointly-owned home. How to amend a state tax return   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. How to amend a state tax return See Table 4. How to amend a state tax return   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. How to amend a state tax return If you owned the home, see the example under Payments not alimony , earlier. How to amend a state tax return Table 4. How to amend a state tax return Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. How to amend a state tax return IF you must pay all of the . How to amend a state tax return . How to amend a state tax return . How to amend a state tax return AND your home is . How to amend a state tax return . How to amend a state tax return . How to amend a state tax return THEN you can deduct and your spouse (or former spouse) must include as alimony . How to amend a state tax return . How to amend a state tax return . How to amend a state tax return AND you can claim as an itemized deduction . How to amend a state tax return . How to amend a state tax return . How to amend a state tax return   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). How to amend a state tax return 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. How to amend a state tax return     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. How to amend a state tax return 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. How to amend a state tax return  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. How to amend a state tax return Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. How to amend a state tax return Exception for instruments executed before 1985. How to amend a state tax return   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. How to amend a state tax return A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. How to amend a state tax return A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. How to amend a state tax return   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. How to amend a state tax return irs. How to amend a state tax return gov/formspubs. How to amend a state tax return Example 1. How to amend a state tax return In November 1984, you and your former spouse executed a written separation agreement. How to amend a state tax return In February 1985, a decree of divorce was substituted for the written separation agreement. How to amend a state tax return The decree of divorce did not change the terms for the alimony you pay your former spouse. How to amend a state tax return The decree of divorce is treated as executed before 1985. How to amend a state tax return Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. How to amend a state tax return Example 2. How to amend a state tax return The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. How to amend a state tax return In this example, the decree of divorce is not treated as executed before 1985. How to amend a state tax return The alimony payments are subject to the rules for payments under instruments executed after 1984. How to amend a state tax return Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. How to amend a state tax return The payment is in cash. How to amend a state tax return The instrument does not designate the payment as not alimony. How to amend a state tax return The spouses are not members of the same household at the time the payments are made. How to amend a state tax return This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. How to amend a state tax return There is no liability to make any payment (in cash or property) after the death of the recipient spouse. How to amend a state tax return The payment is not treated as child support. How to amend a state tax return Each of these requirements is discussed next. How to amend a state tax return Cash payment requirement. How to amend a state tax return   Only cash payments, including checks and money orders, qualify as alimony. How to amend a state tax return The following do not qualify as alimony. How to amend a state tax return Transfers of services or property (including a debt instrument of a third party or an annuity contract). How to amend a state tax return Execution of a debt instrument by the payer. How to amend a state tax return The use of the payer's property. How to amend a state tax return Payments to a third party. How to amend a state tax return   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. How to amend a state tax return See Payments to a third party under General Rules, earlier. How to amend a state tax return   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. How to amend a state tax return The payments are in lieu of payments of alimony directly to your spouse. How to amend a state tax return The written request states that both spouses intend the payments to be treated as alimony. How to amend a state tax return You receive the written request from your spouse before you file your return for the year you made the payments. How to amend a state tax return Payments designated as not alimony. How to amend a state tax return   You and your spouse can designate that otherwise qualifying payments are not alimony. How to amend a state tax return You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. How to amend a state tax return For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). How to amend a state tax return If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. How to amend a state tax return   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. How to amend a state tax return The copy must be attached each year the designation applies. How to amend a state tax return Spouses cannot be members of the same household. How to amend a state tax return   Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. How to amend a state tax return A home you formerly shared is considered one household, even if you physically separate yourselves in the home. How to amend a state tax return   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. How to amend a state tax return Exception. How to amend a state tax return   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. How to amend a state tax return Liability for payments after death of recipient spouse. How to amend a state tax return   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony whether made before or after the death. How to amend a state tax return If all of the payments would continue, then none of the payments made before or after the death are alimony. How to amend a state tax return   The divorce or separation instrument does not have to expressly state that the payments cease upon the
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Contact My Local Office in Michigan

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone* 
Detroit  500 Woodward Ave.
Detroit, MI 48226 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(313) 628-3722 
Flint  917 N. Saginaw Street
Flint, MI 48503 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(810) 342-6190 
Grand Rapids  3251 N. Evergreen Dr. N.E.
Grand Rapids, MI 49525 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(616) 365-4700 
Marquette  1055 W. Baraga Ave.
Marquette, MI 49855 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(906) 228-7845 
Saginaw  4901 Towne Centre
Saginaw, MI 48604 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(989) 797-8560 
Traverse City  2040 N. US 31 South
Traverse City, MI 49685 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)
 

    Services Provided

(231) 932-2192 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 313-628-3670 in Detroit or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
477 Michigan Ave.
Stop 45, Room 2401
Detroit, MI 48226

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The How To Amend A State Tax Return

How to amend a state tax return Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. How to amend a state tax return Tax questions. How to amend a state tax return Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. How to amend a state tax return irs. How to amend a state tax return gov/pub54. How to amend a state tax return What's New Exclusion amount. How to amend a state tax return  The maximum foreign earned income exclusion is adjusted annually for inflation. How to amend a state tax return For 2013, the maximum exclusion has increased to $97,600. How to amend a state tax return See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. How to amend a state tax return Housing expenses — base amount. How to amend a state tax return  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. How to amend a state tax return The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. How to amend a state tax return For 2013, this amount is $42. How to amend a state tax return 78 per day ($15,616 per year). How to amend a state tax return See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. How to amend a state tax return Housing expenses — maximum amount. How to amend a state tax return  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. How to amend a state tax return See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. How to amend a state tax return Filing requirements. How to amend a state tax return  Generally, the amount of income you can receive before you must file an income tax return has increased. How to amend a state tax return These amounts are shown in chapter 1 under Filing Requirements . How to amend a state tax return Self-employment tax rate. How to amend a state tax return  For 2013, the self-employment tax rate of 13. How to amend a state tax return 3% has increased to 15. How to amend a state tax return 3%. How to amend a state tax return The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. How to amend a state tax return All net earnings are subject to the Medicare part of the tax. How to amend a state tax return For more information, see chapter 3. How to amend a state tax return IRA limitations for 2013. How to amend a state tax return . How to amend a state tax return  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). How to amend a state tax return You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). How to amend a state tax return If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. How to amend a state tax return See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. How to amend a state tax return Reminders Figuring tax on income not excluded. How to amend a state tax return  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. How to amend a state tax return See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. How to amend a state tax return If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. How to amend a state tax return Form 8938. How to amend a state tax return  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. How to amend a state tax return See Form 8938 in chapter 1. How to amend a state tax return Change of address. How to amend a state tax return  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. How to amend a state tax return If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. How to amend a state tax return Photographs of missing children. How to amend a state tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to amend a state tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to amend a state tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to amend a state tax return Introduction This publication discusses special tax rules for U. How to amend a state tax return S. How to amend a state tax return citizens and resident aliens who work abroad or who have income earned in foreign countries. How to amend a state tax return If you are a U. How to amend a state tax return S. How to amend a state tax return citizen or resident alien, your worldwide income generally is subject to U. How to amend a state tax return S. How to amend a state tax return income tax, regardless of where you are living. How to amend a state tax return Also, you are subject to the same income tax filing requirements that apply to U. How to amend a state tax return S. How to amend a state tax return citizens or resident aliens living in the United States. How to amend a state tax return Expatriation tax provisions apply to U. How to amend a state tax return S. How to amend a state tax return citizens who have renounced their citizenship and long-term residents who have ended their residency. How to amend a state tax return These provisions are discussed in chapter 4 of Publication 519, U. How to amend a state tax return S. How to amend a state tax return Tax Guide for Aliens. How to amend a state tax return Resident alien. How to amend a state tax return   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. How to amend a state tax return Green card test. How to amend a state tax return You are a U. How to amend a state tax return S. How to amend a state tax return resident if you were a lawful permanent resident of the United States at any time during the calendar year. How to amend a state tax return This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). How to amend a state tax return Substantial presence test. How to amend a state tax return You are considered a U. How to amend a state tax return S. How to amend a state tax return resident if you meet the substantial presence test for the calendar year. How to amend a state tax return To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. How to amend a state tax return Example. How to amend a state tax return You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. How to amend a state tax return To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). How to amend a state tax return Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. How to amend a state tax return   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. How to amend a state tax return Filing information. How to amend a state tax return    Chapter 1 contains general filing information, such as: Whether you must file a U. How to amend a state tax return S. How to amend a state tax return tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. How to amend a state tax return S. How to amend a state tax return resident, and Whether you must pay estimated tax. How to amend a state tax return Withholding tax. How to amend a state tax return    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. How to amend a state tax return S. How to amend a state tax return citizens and resident aliens. How to amend a state tax return Self-employment tax. How to amend a state tax return    Chapter 3 discusses who must pay self-employment tax. How to amend a state tax return Foreign earned income exclusion and housing exclusion and deduction. How to amend a state tax return    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. How to amend a state tax return You may qualify to treat up to $97,600 of your income as not taxable by the United States. How to amend a state tax return You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. How to amend a state tax return These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. How to amend a state tax return   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. How to amend a state tax return These rules are explained in chapter 4. How to amend a state tax return   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. How to amend a state tax return Exemptions, deductions, and credits. How to amend a state tax return    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. How to amend a state tax return These are generally the same as if you were living in the United States. How to amend a state tax return However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. How to amend a state tax return Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. How to amend a state tax return Tax treaty benefits. How to amend a state tax return    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. How to amend a state tax return It also explains how to get copies of tax treaties. How to amend a state tax return How to get tax help. How to amend a state tax return    Chapter 7 is an explanation of how to get information and assistance from the IRS. How to amend a state tax return Questions and answers. How to amend a state tax return   Frequently asked questions and answers to those questions are presented in the back of the publication. How to amend a state tax return Comments and suggestions. How to amend a state tax return   We welcome your comments about this publication and your suggestions for future editions. How to amend a state tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to amend a state tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to amend a state tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to amend a state tax return   You can send us comments from www. How to amend a state tax return irs. How to amend a state tax return gov/formspubs/. 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