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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

How To Amend Federal Income Tax Return

1040a Income Tax FormFree 1040x FilingHow To File 2012 Taxes Online211 Free Tax Preparation Help OnlineFree State Income Tax1040ez Amended FormAmend Irs Return1040a Tax Form 20112012 Irs 1040a InstructionsIrs Electronic FilingCan Unemployed People File TaxesTaxslayer LoginHow To Fill Out Form 1040ezIncome Tax Filing Online2011 Tax 1040 Form2011 1040 Ez Tax FormsHow To File A 2011 Tax ReturnWhere To File 2011 Federal Tax Return1040ez Turbotax FreeTurbotax 20112011 Tax Forms 1040 EzState Tax E FileFree State Filing TaxesWww Irs GovUnemployment Tax FormTurbotax 2009 Download Free1040ez Tax TablesHow To File An Amended Tax Return1040ez Form For 2010Efile Free Federal And StateTax Forms 20071040 Es Payment VoucherFreefile ComFree E File State And Federal TaxesOrder 2012 Tax Forms From IrsPa 1040x1040 ComTurbotax Deluxe Federal E File State 20121040 Tax FormsFree Online Tax Software 2010

How To Amend Federal Income Tax Return

How to amend federal income tax return Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. How to amend federal income tax return It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). How to amend federal income tax return The maximum amount you can claim for the credit is $1,000 for each qualifying child. How to amend federal income tax return Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. How to amend federal income tax return S. How to amend federal income tax return citizen, a U. How to amend federal income tax return S. How to amend federal income tax return national, or a U. How to amend federal income tax return S. How to amend federal income tax return resident alien. How to amend federal income tax return For more information, see Publication 519, U. How to amend federal income tax return S. How to amend federal income tax return Tax Guide for Aliens. How to amend federal income tax return If the child was adopted, see Adopted child , later. How to amend federal income tax return For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). How to amend federal income tax return Example. How to amend federal income tax return Your 10-year-old nephew lives in Mexico and qualifies as your dependent. How to amend federal income tax return Because he is not a U. How to amend federal income tax return S. How to amend federal income tax return citizen, U. How to amend federal income tax return S. How to amend federal income tax return national, or U. How to amend federal income tax return S. How to amend federal income tax return resident alien, he is not a qualifying child for the child tax credit. How to amend federal income tax return Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). How to amend federal income tax return   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). How to amend federal income tax return   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. How to amend federal income tax return To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. How to amend federal income tax return For more information about the substantial presence test, see Publication 519, U. How to amend federal income tax return S. How to amend federal income tax return Tax Guide for Aliens. How to amend federal income tax return Adopted child. How to amend federal income tax return   An adopted child is always treated as your own child. How to amend federal income tax return An adopted child includes a child lawfully placed with you for legal adoption. How to amend federal income tax return   If you are a U. How to amend federal income tax return S. How to amend federal income tax return citizen or U. How to amend federal income tax return S. How to amend federal income tax return national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. How to amend federal income tax return Exceptions to time lived with you. How to amend federal income tax return    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. How to amend federal income tax return Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. How to amend federal income tax return   There are also exceptions for kidnapped children and children of divorced or separated parents. How to amend federal income tax return For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. How to amend federal income tax return Qualifying child of more than one person. How to amend federal income tax return   A special rule applies if your qualifying child is the qualifying child of more than one person. How to amend federal income tax return For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. How to amend federal income tax return Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. How to amend federal income tax return The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. How to amend federal income tax return If this amount is zero, you cannot take this credit because there is no tax to reduce. How to amend federal income tax return But you may be able to take the additional child tax credit. How to amend federal income tax return See Additional Child Tax Credit, later. How to amend federal income tax return Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. How to amend federal income tax return Married filing jointly – $110,000. How to amend federal income tax return Single, head of household, or qualifying widow(er) – $75,000. How to amend federal income tax return Married filing separately – $55,000. How to amend federal income tax return Modified AGI. How to amend federal income tax return   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. How to amend federal income tax return Any amount excluded from income because of the exclusion of income from Puerto Rico. How to amend federal income tax return On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. How to amend federal income tax return ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. How to amend federal income tax return Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. How to amend federal income tax return Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. How to amend federal income tax return Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. How to amend federal income tax return   If you do not have any of the above, your modified AGI is the same as your AGI. How to amend federal income tax return AGI. How to amend federal income tax return   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. How to amend federal income tax return Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. How to amend federal income tax return You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. How to amend federal income tax return You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. How to amend federal income tax return Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. How to amend federal income tax return Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. How to amend federal income tax return Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. How to amend federal income tax return For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. How to amend federal income tax return Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. How to amend federal income tax return The additional child tax credit may give you a refund even if you do not owe any tax. How to amend federal income tax return How to claim the additional child tax credit. How to amend federal income tax return   To claim the additional child tax credit, follow the steps below. How to amend federal income tax return Make sure you figured the amount, if any, of your child tax credit. How to amend federal income tax return If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. How to amend federal income tax return If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. How to amend federal income tax return Child Tax Credit Worksheet This image is too large to be displayed in the current screen. How to amend federal income tax return Please click the link to view the image. How to amend federal income tax return Child tax worksheet - page 1. How to amend federal income tax return Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. How to amend federal income tax return Please click the link to view the image. How to amend federal income tax return Child tax worksheet - page 2. How to amend federal income tax return Line 11 Worksheet This image is too large to be displayed in the current screen. How to amend federal income tax return Please click the link to view the image. How to amend federal income tax return Line 11 worksheet - page 1. How to amend federal income tax return Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. How to amend federal income tax return Please click the link to view the image. How to amend federal income tax return Line 11 worksheet - page 2. How to amend federal income tax return 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. How to amend federal income tax return  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. How to amend federal income tax return  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. How to amend federal income tax return     1. How to amend federal income tax return a. How to amend federal income tax return Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. How to amend federal income tax return     b. How to amend federal income tax return Enter the amount of any nontaxable combat pay received. How to amend federal income tax return Also enter this amount on Schedule 8812, line 4b. How to amend federal income tax return This amount should be shown in Form(s) W-2, box 12, with code Q. How to amend federal income tax return 1b. How to amend federal income tax return       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. How to amend federal income tax return Otherwise, skip lines 2a through 2e and go to line 3. How to amend federal income tax return     2. How to amend federal income tax return a. How to amend federal income tax return Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. How to amend federal income tax return     b. How to amend federal income tax return Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. How to amend federal income tax return * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. How to amend federal income tax return Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. How to amend federal income tax return Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. How to amend federal income tax return     c. How to amend federal income tax return Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. How to amend federal income tax return * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. How to amend federal income tax return Do not include on this line any amounts exempt from self-employment tax 2c. How to amend federal income tax return         d. How to amend federal income tax return If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. How to amend federal income tax return Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. How to amend federal income tax return         e. How to amend federal income tax return If line 2c is a profit, enter the smaller of line 2c or line 2d. How to amend federal income tax return If line 2c is a (loss), enter the (loss) from line 2c. How to amend federal income tax return 2e. How to amend federal income tax return   3. How to amend federal income tax return Combine lines 1a, 1b, 2a, 2b, and 2e. How to amend federal income tax return If zero or less, stop. How to amend federal income tax return Do not complete the rest of this worksheet. How to amend federal income tax return Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. How to amend federal income tax return   4. How to amend federal income tax return Enter any amount included on line 1a that is:               a. How to amend federal income tax return A scholarship or fellowship grant not reported on Form W-2 4a. How to amend federal income tax return         b. How to amend federal income tax return For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. How to amend federal income tax return         c. How to amend federal income tax return A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). How to amend federal income tax return This amount may be shown in box 11 of your Form W-2. How to amend federal income tax return If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. How to amend federal income tax return 4c. How to amend federal income tax return       5. How to amend federal income tax return a. How to amend federal income tax return Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. How to amend federal income tax return Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. How to amend federal income tax return             b. How to amend federal income tax return Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. How to amend federal income tax return 5b. How to amend federal income tax return             c. How to amend federal income tax return Subtract line 5b from line 5a 5c. How to amend federal income tax return       6. How to amend federal income tax return Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. How to amend federal income tax return       7. How to amend federal income tax return Add lines 4a through 4c, 5c, and 6 7. How to amend federal income tax return   8. How to amend federal income tax return Subtract line 7 from line 3 8. How to amend federal income tax return       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. How to amend federal income tax return If you were sent here from Schedule 8812, enter this amount on line 4a of that form. How to amend federal income tax return     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. How to amend federal income tax return Put your name and social security number on Schedule SE and attach it to your return. How to amend federal income tax return                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. How to amend federal income tax return  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. How to amend federal income tax return               1. How to amend federal income tax return a. How to amend federal income tax return Enter the amount from Form 1040A, line 7 1a. How to amend federal income tax return         b. How to amend federal income tax return Enter the amount of any nontaxable combat pay received. How to amend federal income tax return Also enter this amount on Schedule 8812, line 4b. How to amend federal income tax return This amount should be shown in Form(s) W-2, box 12, with code Q. How to amend federal income tax return 1b. How to amend federal income tax return         c. How to amend federal income tax return Add lines 1a and 1b. How to amend federal income tax return     1c. How to amend federal income tax return   2. How to amend federal income tax return Enter any amount included on line 1a that is:           a. How to amend federal income tax return A scholarship or fellowship grant not reported on Form W-2 2a. How to amend federal income tax return         b. How to amend federal income tax return For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. How to amend federal income tax return         c. How to amend federal income tax return A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). How to amend federal income tax return This amount may be shown in box 11 of your Form W-2. How to amend federal income tax return If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. How to amend federal income tax return       3. How to amend federal income tax return Add lines 2a through 2c 3. How to amend federal income tax return   4. How to amend federal income tax return Subtract line 3 from line 1c. How to amend federal income tax return Enter the result here and on line 2 of the Line 11 Worksheet 4. How to amend federal income tax return                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. How to amend federal income tax return Social security tax, Medicare tax, and Additional Medicare Tax on wages. How to amend federal income tax return 1. How to amend federal income tax return Enter the social security tax withheld (Form(s) W-2, box 4) 1. How to amend federal income tax return   2. How to amend federal income tax return Enter the Medicare tax withheld (Form(s) W-2, box 6). How to amend federal income tax return Box 6 includes any Additional Medicare Tax 2. How to amend federal income tax return   3. How to amend federal income tax return Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. How to amend federal income tax return   4. How to amend federal income tax return Add lines 1, 2, and 3 4. How to amend federal income tax return   5. How to amend federal income tax return Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. How to amend federal income tax return   6. How to amend federal income tax return Subtract line 5 from line 4 6. How to amend federal income tax return   Additional Medicare Tax on Self-Employment Income. How to amend federal income tax return 7. How to amend federal income tax return Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. How to amend federal income tax return   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). How to amend federal income tax return Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. How to amend federal income tax return Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. How to amend federal income tax return 8. How to amend federal income tax return Enter the Tier 1 tax (Form(s) W-2, box 14) 8. How to amend federal income tax return   9. How to amend federal income tax return Enter the Medicare tax (Form(s) W-2, box 14) 9. How to amend federal income tax return   10. How to amend federal income tax return Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). How to amend federal income tax return Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. How to amend federal income tax return   11. How to amend federal income tax return Add lines 8, 9, and 10 11. How to amend federal income tax return   12. How to amend federal income tax return Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. How to amend federal income tax return   13. How to amend federal income tax return Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. How to amend federal income tax return   14. How to amend federal income tax return Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). How to amend federal income tax return Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. How to amend federal income tax return   15. How to amend federal income tax return Add lines 12, 13, and 14 15. How to amend federal income tax return   Line 6 amount 16. How to amend federal income tax return Add lines 6, 7, 11, and 15. How to amend federal income tax return Enter here and on line 6 of the Line 11 Worksheet. How to amend federal income tax return 16. How to amend federal income tax return   Paperwork Reduction Act Notice. How to amend federal income tax return   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. How to amend federal income tax return You are required to give us the information if requested. How to amend federal income tax return We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. How to amend federal income tax return   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. How to amend federal income tax return Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. How to amend federal income tax return Generally, tax returns and return information are confidential, as required by section 6103. How to amend federal income tax return   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. How to amend federal income tax return For the estimated averages, see the instructions for your income tax return. How to amend federal income tax return   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. How to amend federal income tax return See Comments and suggestions , earlier. How to amend federal income tax return How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How to amend federal income tax return Free help with your tax return. How to amend federal income tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. How to amend federal income tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How to amend federal income tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to amend federal income tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to amend federal income tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How to amend federal income tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How to amend federal income tax return gov, download the IRS2Go app, or call 1-800-906-9887. How to amend federal income tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to amend federal income tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to amend federal income tax return aarp. How to amend federal income tax return org/money/taxaide or call 1-888-227-7669. How to amend federal income tax return For more information on these programs, go to IRS. How to amend federal income tax return gov and enter “VITA” in the search box. How to amend federal income tax return Internet. How to amend federal income tax return    IRS. How to amend federal income tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How to amend federal income tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How to amend federal income tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to amend federal income tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. How to amend federal income tax return gov or download the IRS2Go app and select the Refund Status option. How to amend federal income tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How to amend federal income tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How to amend federal income tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to amend federal income tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to amend federal income tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. How to amend federal income tax return No need to wait on the phone or stand in line. How to amend federal income tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How to amend federal income tax return When you reach the response screen, you can print the entire interview and the final response for your records. How to amend federal income tax return New subject areas are added on a regular basis. How to amend federal income tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How to amend federal income tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How to amend federal income tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How to amend federal income tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How to amend federal income tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How to amend federal income tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How to amend federal income tax return You can also ask the IRS to mail a return or an account transcript to you. How to amend federal income tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How to amend federal income tax return gov or by calling 1-800-908-9946. How to amend federal income tax return Tax return and tax account transcripts are generally available for the current year and the past three years. How to amend federal income tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How to amend federal income tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How to amend federal income tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How to amend federal income tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. How to amend federal income tax return gov and enter Where's My Amended Return? in the search box. How to amend federal income tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to amend federal income tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How to amend federal income tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. How to amend federal income tax return gov. How to amend federal income tax return Select the Payment tab on the front page of IRS. How to amend federal income tax return gov for more information. How to amend federal income tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How to amend federal income tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to amend federal income tax return gov. How to amend federal income tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to amend federal income tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to amend federal income tax return gov. How to amend federal income tax return Request an Electronic Filing PIN by going to IRS. How to amend federal income tax return gov and entering Electronic Filing PIN in the search box. How to amend federal income tax return Download forms, instructions and publications, including accessible versions for people with disabilities. How to amend federal income tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How to amend federal income tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How to amend federal income tax return An employee can answer questions about your tax account or help you set up a payment plan. How to amend federal income tax return Before you visit, check the Office Locator on IRS. How to amend federal income tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How to amend federal income tax return If you have a special need, such as a disability, you can request an appointment. How to amend federal income tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to amend federal income tax return Apply for an Employer Identification Number (EIN). How to amend federal income tax return Go to IRS. How to amend federal income tax return gov and enter Apply for an EIN in the search box. How to amend federal income tax return Read the Internal Revenue Code, regulations, or other official guidance. How to amend federal income tax return Read Internal Revenue Bulletins. How to amend federal income tax return Sign up to receive local and national tax news and more by email. How to amend federal income tax return Just click on “subscriptions” above the search box on IRS. How to amend federal income tax return gov and choose from a variety of options. How to amend federal income tax return    Phone. How to amend federal income tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to amend federal income tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How to amend federal income tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How to amend federal income tax return gov, or download the IRS2Go app. How to amend federal income tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to amend federal income tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to amend federal income tax return Most VITA and TCE sites offer free electronic filing. How to amend federal income tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to amend federal income tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to amend federal income tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How to amend federal income tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to amend federal income tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How to amend federal income tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to amend federal income tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How to amend federal income tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to amend federal income tax return Note, the above information is for our automated hotline. How to amend federal income tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How to amend federal income tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to amend federal income tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to amend federal income tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How to amend federal income tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How to amend federal income tax return You should receive your order within 10 business days. How to amend federal income tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How to amend federal income tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How to amend federal income tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to amend federal income tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to amend federal income tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. How to amend federal income tax return    Walk-in. How to amend federal income tax return You can find a selection of forms, publications and services — in-person. How to amend federal income tax return Products. How to amend federal income tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to amend federal income tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to amend federal income tax return Services. How to amend federal income tax return You can walk in to your local TAC for face-to-face tax help. How to amend federal income tax return An employee can answer questions about your tax account or help you set up a payment plan. How to amend federal income tax return Before visiting, use the Office Locator tool on IRS. How to amend federal income tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How to amend federal income tax return    Mail. How to amend federal income tax return You can send your order for forms, instructions, and publications to the address below. How to amend federal income tax return You should receive a response within 10 business days after your request is received. How to amend federal income tax return Internal Revenue Service 1201 N. How to amend federal income tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. How to amend federal income tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to amend federal income tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to amend federal income tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How to amend federal income tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to amend federal income tax return You face (or your business is facing) an immediate threat of adverse action. How to amend federal income tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to amend federal income tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to amend federal income tax return Here's why we can help: TAS is an independent organization within the IRS. How to amend federal income tax return Our advocates know how to work with the IRS. How to amend federal income tax return Our services are free and tailored to meet your needs. How to amend federal income tax return We have offices in every state, the District of Columbia, and Puerto Rico. How to amend federal income tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. How to amend federal income tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to amend federal income tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. How to amend federal income tax return Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. How to amend federal income tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to amend federal income tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to amend federal income tax return Prev  Up  Next   Home   More Online Publications
 
Print - Click this link to Print this page

Understanding Your IRS Notice or Letter

About Your Notice

If you receive a letter or notice from the IRS, it will explain the reason for the correspondence and provide instructions. Many of these letters and notices can be dealt with simply, without having to call or visit an IRS office.

The notice you receive covers a very specific issue about your account or tax return. Generally, the IRS will send a notice if it believes you owe additional tax, are due a larger refund, if there is a question about your tax return or a need for additional information.

IRS Notice Redesign

Currently, the IRS is in the process of redesigning and revising its correspondence with taxpayers for clarity, effectiveness and efficiency. The new format includes a plain language explanation of the nature of the correspondence, clearly states what action the taxpayer must take and presents a clear, clean design.    

Redesigned Notices

Notice Number Description Topic
CP01 We received the information that you provided and have verified your claim of identity theft. We have placed an identity theft indicator on your account. Identity Theft
CP01A This notice tells you about the Identity Protection Personal Identification Number (IP PIN) we sent you. Identity Theft
CP01H You received a CP 01H notice because we were unable to process your tax return. The IRS has locked your account because the Social Security Administration informed us that the Social Security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who was deceased prior to the current tax year (before January 1, 2010 for a 2010 tax return).  
CP01S We received your Form 14039 or similar statement for your identity theft claim. We'll contact you when we finish processing your case or if we need additional information  
CP02H You owe a balance due as a result of amending your tax return to show receipt of a grant received as a result of Hurricane Katrina, Rita or Wilma. Balance Due
CP03C You received a tax credit (called the First-Time Homebuyer Credit) for a house you purchased. You may need to file a form to report a change in ownership to the house you purchased.  
CP04 Our records show that you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. As a result, you may be eligible for tax deferment.  
CP05 We’re reviewing your tax return.  
CP05A We are examining your return and we need documentation.  
CP07 We received your tax return and are holding your refund until we complete a more thorough review of the benefits you claimed under a treaty and/or the deductions claimed on Schedule A.  
CP08 You may qualify for the Additional Child Tax Credit and be entitled to some additional money. Additional Child Tax Credit
CP09 We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn't claim it on your tax return.  
CP10 We made a change(s) to your return because we believe there's a miscalculation. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. Change To Your Estimated Tax Credit Amount
CP10A We made a change(s) to your return because we believe there's a miscalculation involving your Earned Income Credit. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. Change To Your Estimated Tax Credit Amount
CP11 We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes. Balance Due
CP11A We made changes to your return because we believe there's a miscalculation involving your Earned Income Credit. You owe money on your taxes as a result of these changes. Balance Due
CP11M We made changes to your return involving the Making Work Pay and Government Retiree Credit. You owe money on your taxes as a result of these changes. Balance Due
CP12 We made changes to correct a miscalculation on your return.  
CP12A We made changes to correct the Earned Income Credit (EIC) claimed on your tax return.  
CP12E We made changes to correct a miscalculation on your return.  
CP12M We made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.  
CP12R We made changes to the computation of the Rebate Recovery Credit on your return.  
CP13 We made changes to your return because we believe there's a miscalculation. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP13A We made changes to your return because we found an error involving your Earned Income Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP13M We made changes to your return involving the Making Work Pay credit or the Government Retiree Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP13R We made changes to your return involving the Recovery Rebate Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
CP14 We sent you this notice because you owe money on unpaid taxes.  
CP14I You owe taxes and penalties because you didn't take out the minimum amount you had to from your traditional individual retirement arrangement (IRA). Or, you put into a tax-sheltered account more than you can legally.  
CP15B We charged you a Trust Fund Recovery Penalty (TFRP) for not paying employment or excise taxes.  
CP16 We sent you this notice to tell you about changes we made to your return that affect your refund. We made these changes because we believe there was a miscalculation. Our records show you owe other tax debts and we applied all or part of your refund to them.  
CP18 We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.  
CP19 We have increased the amount of tax you owe because we believe you incorrectly claimed one or more deductions or credits.  
CP20 We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.  
CP21A We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). Balance Due
CP21B We made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice. Refund
CP21C We made the change(s) you requested to your tax return for the tax year specified on the notice. You're not due a refund nor do you owe any additional amount. Your account balance for this tax form and tax year is zero. Even Balance
CP21E As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. Balance Due
CP21I We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. Balance Due
CP22A We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). Balance Due
CP22E As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. Balance Due
CP22I We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. Balance Due
CP23 We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a balance due because of these changes.  
CP24 We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.  
CP24E We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes.  
CP25 We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.  
LT26 You were previously asked information regarding the filing of your tax return for a specific tax period.  
ST26 Antes le pedían información referente a la manera que fue presentada su declaración de impuestos para un período tributario específico.  
CP27 We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn't claim it on your tax return.  
CP30 We charged you a penalty for not pre-paying enough of your tax either by having taxes withheld from your income, or by making timely estimated tax payments.  
CP30A We reduced or removed the penalty for underpayment of estimated tax reported on your tax return.  
CP31 Your refund check was returned to us, so you need to update your address. Refund
CP32 We sent you a replacement refund check.  
CP32A Call us to request your refund check.  
CP39 We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money.  
CP42 The amount of your refund has changed because we used it to pay your spouse's past due tax debt.  
CP44 There is a delay processing your refund because you may owe other federal taxes.  
CP45 We were unable to apply your overpayment to your estimated tax as you requested. Overpayment
CP49 We sent you this notice to tell you we used all or part of your refund to pay a tax debt. Overpayment
CP51A We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.  
CP51B We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.  
CP51C We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.  
CP53 We can't provide your refund through direct deposit, so we're sending you a refund check by mail. Direct Deposits
CP53A We tried to direct deposit your refund, but the financial institution couldn’t process it.  We are researching your account, but it will take 8 to 10 weeks to reissue your refund.  
CP53B We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.  
CP53C We tried to direct deposit your refund, but the financial institution couldn’t process it. When refund payments are questionable, we review related returns to ensure the return is valid. We are researching your account, but it will take 8 to 10 weeks to complete our review and verify this refund.  
CP54B Your tax return shows a different name and/or ID number from the information we have for your account. Please provide more information to us in order to receive your refund.  
CP54E Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.  
CP54G Your tax return shows a different name and/or ID number from the information we have for your account. Please provide the requested information.  
CP54Q Your tax return shows a different name and/or ID number from the information we have on file for you or from the information from the Social Security Administration (SSA).We previously sent you a notice asking you to provide us some updated information. We still haven’t received a response from you.  
CP59 We sent you this notice because we have no record that you filed your prior personal tax return or returns.  
CP60 We removed a payment erroneously applied to your account.  
CP62 We applied a payment to your account.  
CP63 We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.  
CP71 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP71A You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP71C You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP71D You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP72 You may have claimed a frivolous position on your tax return. A frivolous return is identified when some information on the return has no basis in the law.  
CP74 You are recertified for EITC. You don't have to fill out Form 8862, Information To Claim Earned Income Credit After Disallowance, in the future. You'll receive your EIC refund within 6 weeks as long as you don't owe other tax or debts we're required to collect.  
CP75 We’re auditing your tax return and we need documentation to verify the Earned Income Credit (EIC) that you claimed.  The Earned Income Credit and/or the Additional Child Tax Credit (ACTC) portion(s) of your refund is being held pending the results of the audit.  
CP75A We’re auditing your tax return and need documentation to verify the Earned Income Credit (EIC), dependent exemption(s) and filing status you claimed.  
CP75C You were banned from claiming the Earned Income Credit (EIC) in a prior tax year due to your intentional disregard of the rules or a fraudulent claim. Since your ban is still in effect, we disallowed the EIC for your current tax year.  
CP75D We’re auditing your tax return and we need documentation to verify the income and withholding you reported on your tax return. This may affect your eligibility for the Earned Income Credit (EIC), dependent exemption(s) and other refundable credits that you claimed. We are holding your refund pending the results of the audit.  
CP76 We are allowing your Earned Income Credit as claimed on your tax return. You will receive any expected refund in 8 weeks provided you owe no other taxes or legal debts we are required to collect.  
CP80 We credited payments and/or other credits to your tax account for the tax period shown on your notice. However, we haven't received your tax return.  
CP080 We credited payments and/or other credits to your tax account for the form and tax period shown on your notice. However, we haven't received your tax return.  
CP81 We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire.  
CP081 We haven’t received your tax return for a specific tax year. The statute of limitations to claim a refund of your credit or payment for that tax year is about to expire.  
CP88 We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.  
CP90C We levied you for unpaid taxes. You have the right to a Collection Due Process hearing.  
CP102 We made changes to your return because we believe there’s a miscalculation.  You owe money on your taxes as a result of these changes.  
CP103 We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due.  
CP104 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due.  
CP108 You are receiving this notice because you made a payment of $XXXXX on XXXXX, and we can’t determine the correct form or tax year to apply it to.  
CP112 We made changes to your return because we believe there’s a miscalculation. As a result, you are due a refund.  
CP113 We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have an overpayment on your account.  
CP114 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is an overpayment on your account.  
CP120 You need to send us documentation of your tax-exempt status. Tax Exemptions
CP120A Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).  
CP123 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due of less than $1.  
CP124 We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is a balance due of less than $1.  
CP130 Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax. Filing Requirements
CP138 This notice tells you that all or part of the overpayment on a return you filed was applied to other federal taxes you owe.  
CP141C You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return and your return is late.  
CP141I You are receiving this notice because you did not respond to a previous request for missing or incomplete information on your return.  
CP141L You are receiving this notice because you didn’t file your return by the due date.  
CP142 We sent you this notice because you filed your information returns late.  
CP143 We accepted your explanation for filing your information return late. We will continue processing your returns.  
CP145 We were unable to credit the full amount you requested to the succeeding tax period.  
CP152 We have received your return. Confirmation of Return Receipt
CP152A We received your Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds and provides an explanation for the reduced credit payment amount.  
CP153 We can't provide you with your refund through a direct deposit, so we're sending you a refund check/credit payment by mail. Refund
CP156 We received your Form 990-T, Exempt Organization Business Income Tax Return and Form 8941, Credit for Small Employer Health Premiums.  
CP160 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP161 You received this notice because of the money you owe from your tax return.  
CP163 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP166 We were unable to process your monthly payment because there were insufficient funds in your bank account. Payment Process
CP169 You received this notice because we couldn't locate the return you said was previously filed.  
CP171 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP178 Your tax return filing requirements may have changed: You may no longer owe excise tax. Filing Requirements
CP180/CP181 We sent you this notice because your tax return is missing a schedule or form.  
CP182 We sent you this notice because your tax return is missing Form 3468.  
CP187 You received this notice to remind you of the amount you owe in tax, penalty and interest.  
CP188 We are holding your refund until we determine you owe no other taxes.  
CP210/CP220 We made change(s) for the tax year specified on the notice.  
CP211A We approved your Form 8868, Application for Extension of Time To File an Exempt Organization Return.  
CP211B We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn't signed or was signed by someone who wasn’t authorized.  
CP211C We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, wasn't received on time. A request for an extension of the time to file your Exempt Organization Return must be received on or before the due date of your return.  
CP211D We denied your request to extend the time to file your Exempt Organization Return for an additional three months because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, Part II, Line 7 didn’t explain the need for addtional time OR establish reasons that prevented you from filing by the extended due date.  
CP211E We denied your request to extend the time to file your Exempt Organization Return because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, didn’t meet one or more of the requirements.  
CP231 Your refund or credit payment was returned to us and we need you to update your current address. Address Update Needed
CP232A We approved your request for an extension to file your Form 5330.  
CP232B We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't received on time. A request for an extension of the time to file Form 5330 must be received on or before the due date of your return.  
CP232C We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't signed or was signed by someone who wasn’t authorized.  
CP232D We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, didn’t state a reason why you need the extension.  
CP237 We sent you a replacement refund check.  
CP237A Call us to request your refund check.  
CP254 Your organization submitted a paper return for the tax period in question.  Because our records show that you must file electronically, the paper return doesn’t satisfy your filing obligation.  
CP255 We need information to complete the termination of your private foundation status.  
CP259 We've sent you this notice because our records indicate you didn't file the required business tax return identified in the notice.  
CP259A We sent you this notice because our records indicate you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.  
CP259B We sent you this notice because our records indicate you didn't file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.  
CP259C We sent you this notice because our records indicate you are presumed to be a private foundation and you didn't file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.  
CP259D We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return.  
CP259E We sent you this notice because our records indicate you did not file a required Form 990-N, e-Postcard.  
CP259F We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.  
CP259G We sent you this notice because our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.  
CP259H We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.  
CP261 CP261 is the approval notice for Form 2553, Election by a Small Business Corporation.  
CP264 CP264 is the notice for denial of Form 2553, Election by a Small Business Corporation.  
CP267A You received a CP267A Notice because you’ve overpaid the Branded Prescription Drug Fee.  
CP267B You received a CP267B notice because you overpaid your Insurance Provider Fee under Section 9010 of ACA.  
CP268 We made changes to your return because we believe there is a miscalculation on your return. You have a potential overpayment credit because of this miscalculation.  
CP276A We didn't receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time. FTD Penalty
CP276B We didn't receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time. FTD Penalty
CP279 CP279 is the notice of acceptance to the parent corporation of a Qualified Subchapter S Subsidiary (QSub) from Form 8869, Qualified Subchapter S Subsidiary Election.  
CP279A CP279A is the notice of acceptance for a Qualified Subchapter S Subsidiary.  
CP282 You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form1065-B, U.S. Return of Income for Electing Large Partnerships, that you have foreign partners.  
CP283C We charged you a penalty for filing a late or incomplete Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.  
CP284 We approved your Form 1128, Application to Adopt, Change, or Retain a Tax Year.  
CP285 CP285 notifies BMF taxpayers the reason their Form 1128, Application To Adopt, Change, or Retain a Tax Year, was denied.  
CP286 We send this notice when we approve Form 8716, Election To Have a Tax Year Other Than a Required Tax Year.  
CP288 We accepted your election to be treated as a Qualified Subchapter S Trust (QSST).  
CP290 We're approving your Electing Small Business Trust (ESBT) election.  
CP291 We're revoking your Electing Small Business Trust (ESBT) election.  
CP292 We're revoking your Qualified Subchapter S Trust (QSST) election.  
CP295 We charged you a penalty on your Form 5500.  
CP295A We charged you a penalty on your Form 5500.  
CP297C We levied you for unpaid taxes. You have the right to a Collection Due Process hearing.  
CP299 Your organization may be required to file an annual electronic notice (e-Postcard), Form 990-N.  
CP301 We sent you this notice to inform that you visited IRS online services website and went through Identity Verification process.  
CP501 You have a balance due (money you owe the IRS) on one of your tax accounts.  
CP503 We have not heard from you and you still have an unpaid balance on one of your tax accounts.  
CP504 You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe.  
CP504B You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) certain property or rights to property and apply it to pay the amount you owe.  
CP515I This is a reminder notice that we still have no record that you filed your prior tax return or returns.  
CP515B You received this reminder notice because our records indicate you didn't file a business tax return.  
CP516 This is a reminder notice that we still have no record that you filed your prior tax return or returns.  
CP518I This is a final reminder notice that we still have no record that you filed your prior tax return(s).  
CP518B This is a final reminder notice that our records still indicate you haven't filed a business tax return.  
CP521 This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately.  
CP523 This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement.  
CP547 We received your Form 2848, 8821, or 706, and we assigned you a Centralized Authorization File (CAF) number.  
CP563 We reviewed your Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, and we need additional information in order to process it.  
CP565 We gave you an Individual Taxpayer Identification Number (ITIN).  
CP565 (SP) Nosotros le asignamos un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés).  
CP566 We need more information to process your application for an Individual Taxpayer Identification Number (ITIN). You may have sent us an incomplete form. You may have sent us the wrong documents.  
CP566 (SP) Necesitamos más información para poder tramitar su solicitud para un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés). Usted quizá nos envió un formulario incompleto. O, quizá nos envió los documentos incorrectos.  
CP567 We rejected your application for an Individual Taxpayer Identification Number (ITIN). You may not be eligible for an ITIN. Your documents may be invalid. We may not have received a reply when we asked for more information.  
CP567 (SP) Hemos rechazado su solicitud para un Número de Identificación Personal de Contribuyente (ITIN, por sus siglas en inglés). Es posible que no reúna los requisitos para un ITIN o que sus documentos no sean válidos. O es posible que no hayamos recibido una contestación de su parte cuando solicitamos más información.  
CP601 Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.  
CP603 No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.  
CP604 Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.  
CP604B Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.  
CP615I Este aviso es un recordatorio, que según nuestros registros, todavía no tenemos información de que usted haya presentado su anterior declaración o declaraciones de impuestos.  
CP615B Este aviso es un recordatorio,  que según nuestros registros, usted todavía no ha presentado una declaración de impuestos del negocio.  
CP616 Este es un recordatorio que todavía no tenemos un registro de que usted presentó su anterior declaración o declaraciones de impuestos.  
CP618I Lo presente, es el aviso final para recordarle que según nuestros registros, usted todavía no ha presentado su(s) declaración(es) anterior(es) de impuestos.  
CP618B Lo presente, es el aviso final para recordarle que según nuestros registros, usted todavía no ha presentado una declaración de impuestos del negocio.  
CP621 Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.  
CP623 Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.  
CP701 Recibimos su Formulario 14039 (SP) o declaración similar sobre su reclamo de robo de identidad. Nos comunicaremos con usted cuando completemos el procesamiento de su caso o en caso de necesitar información adicional.  
CP711 Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.  
CP712 Hemos realizado cambios para corregir un error de cálculo en su planilla.  
CP713 Hemos realizado cambios para corregir un error de cálculo en su planilla. No se le debe un reembolso y no adeuda una cantidad de dinero adicional a causa de estos cambios. El saldo de su cuenta es cero.  
CP714 Le enviamos este aviso porque usted adeuda contribuciones pendientes de pago.  
CP721 Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.  
CP722 Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.  
CP749 Le enviamos este aviso para informarle que hemos utilizado todo o parte de su reintegro para pagar una deuda contributiva.  
CP759 Le enviamos este aviso porque no tenemos registro que indique que usted radicó su planilla o planillas de contribuciones personales para uno o varios años anteriores.  
CP771 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP772 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP773 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP774 Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.  
CP802 Hemos hecho cambios a su declaración ya que creemos que hay un cálculo erróneo.  Usted adeuda dinero por sus impuestos como resultado de estos cambios.  
CP812 Hemos hecho cambios a su declaración ya que creemos que hay un cálculo erróneo.  Como resultado, a usted se le adeuda un reembolso.  
CP838 Este aviso le informa a usted, que parte o todo su pago en exceso en la declaración que usted presentó, fue acreditado a otros impuestos federales que usted adeuda.  
CP861 Usted recibió este aviso debido al dinero que adeuda de su planilla de contribuciones.  
CP910/CP920 Hicimos cambio(s) para el año tributario indicado en el aviso.  
CP959 Usted no radicó su planilla de contribución de negocios identificada en este aviso.  
CP2000 The income and/or payment information we have on file doesn’t match the information you reported on your tax return. This could affect your tax return; it may cause an increase or decrease in your tax, or may not change it at all.  
CP2005 We accepted the information you sent us. We're not going to change your tax return. We've closed our review of it.  
CP2006 We received your information. We'll look at it and let you know what we're going to do.  
CP2030 We are proposing changes in income, credits, and deductions reported on your U.S. Corporation Income Tax Return. We compared your information with items reported to us by banks, businesses and other payers.  
CP2057 You need to file an amended return. We've received information not reported on your tax return.  
CP2501 You need to contact us. We've received information not reported on your tax return.  
CP2531 Your Tax Return does not match the information we have on file.  
CP2566 We didn't receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.  
CP2566R We previously sent you a CP63 notice informing you we are holding your refund until we receive one or more unfiled tax returns. Because we received no reply to our previous notice, we have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.  
CP3219A We've received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. The notice explains how the amount was calculated and how you can challenge it in U.S. Tax Court.  
CP3219B This Statutory Notice of Deficiency notifies you of the IRS’s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments. .  
CP3219N We didn't receive your tax return. We have calculated your tax, penalty and interest based on wages and other income reported to us by employers, financial institutions and others.  

Other Notices and Letters

Notice or Letter Number Title
CP 57 Notice of Insufficient Funds
CP 90 / CP 297 Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing
CP 297A Notice of Levy and Notice of Your Right to a Hearing
CP 91 / CP 298 Final Notice Before Levy on Social Security Benefits
Letter 0484C Collection Information Statement Requested (Form 433F/433D); Inability to Pay/Transfer
Letter 0549C Balance Due on Account is Paid
Letter 668D(LP 68) We released the taxpayer's levy.
Letter 0681C Proposal to Pay Accepted
Letter 0757C Installment Privilege Terminated
Letter 1058 (LT 11) Final Notice prior to levy; your right to a hearing
Letter 1615 (LT 18) Mail us your overdue tax returns.
Letter 1731 (LP 64) Please help us locate a taxpayer.
Letter 1737 (LT 27) Please complete and site Form 433F, Collection Information Statement.
Letter 1961C Installment Agreement for Direct Debit 433-G
Letter 1962C Installment Agreement Reply to Taxpayer
Letter 2050 (LT 16) Please call us about your overdue taxes or tax return.
Letter 2257C Balance Due Total to Taxpayer
Letter 2271C Installment Agreement for Direct Debit Revisions
Letter 2272C Installment Agreement Cannot be Considered
Letter 2273C Installment Agreement Accepted: Terms Explained
Letter 2318C Installment Agreement: Payroll Deduction (F2159) Incomplete
Letter 2357C Abatement of Penalties and Interest
Letter 2603C Installment Agreement Accepted - Notice of Federal Tax Lien Will be Filed
Letter 2604C Pre-assessed Installment Agreement
Letter 2761C Request for Combat Zone Service Dates
Letter 2789C Taxpayer Response to Reminder of Balance Due
Letter 2800C Incorrect Form W-4, Employee's Withholding Allowance Certificate.
Letter 2801C Exempt Status May not be Allowed
Letter 2840C CC IAPND Installment Agreement Confirmation
Letter 3030C Balance Due Explained:Tax/Interest Not Paid
Letter 3127C Revision to Installment Agreement
Letter 3217C Installment Agreement Accepted: Terms Explained
Letter 3228 (LT 39) Reminder notice.
Letter 4883C We received your federal income tax return; however, we need more information from you to process it.
Letter 5071C We received your federal income tax return; however, we need more information from you to process it.
Letter LP 47 Address Information Request
Letter LP 59 Please contact us about the taxpayer levy.

Eight Things to Know If You Receive an IRS Notice or Letter

Read about eight things every taxpayer should know about IRS notices.

How To Identify Your Notice

The notice number prints on the top right-hand side of each page of all our notices and on the lower right-hand side of the tear-off stub included with most of them. That number identifies the message we deliver in every notice. While the contents may vary somewhat, every notice with the same number has the same basic purpose.

What If My Notice Isn't Listed

You'll find useful information here about many of the notices we send, including the purpose of the notice, the reason we send it, and a list of enclosures we might include with it. There's also sample content for each. Since parts of our notices vary depending on account conditions, the samples may not exactly match the notices we mail. The basic message, though, will be the same.

  • Individual Filer Notices
    Notices we send about Form 1040, 1040A, or 1040EZ, or any schedules, forms, or attachments included with it are Individual Filer Notice.
  • Business Filer Notices
    Notices we send about business-related tax forms such as Forms 941, 1065, and 1120, are Business Filer Notices.

Get More Information

  • Look in the upper right-hand corner to find your notice number.
  • Select your notice number from one of the tables to the left to find additional information about your notice. (Please note that not all notices are on the list.)
  • Call 1-800-829-1040 or visit a local IRS office if you suspect that you have received a fraudulent notice or that you are a victim of identity theft.

Learn about Payment Options

Get Tax Help

Find Forms and Publications

 

Page Last Reviewed or Updated: 24-Feb-2014

The How To Amend Federal Income Tax Return

How to amend federal income tax return Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). How to amend federal income tax return However, you can still choose to use the previous carryback period. How to amend federal income tax return You also can choose not to carry back an NOL and only carry it forward. How to amend federal income tax return Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. How to amend federal income tax return The instructions for this form will be revised to reflect the new law. How to amend federal income tax return Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. How to amend federal income tax return A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. How to amend federal income tax return Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. How to amend federal income tax return Other 2001 Changes Other changes are discussed in the following chapters. How to amend federal income tax return Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. How to amend federal income tax return You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). How to amend federal income tax return This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. How to amend federal income tax return Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. How to amend federal income tax return Eligible educator. How to amend federal income tax return   You are an eligible educator if, for the tax year, you meet the following requirements. How to amend federal income tax return You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. How to amend federal income tax return You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. How to amend federal income tax return Qualified expenses. How to amend federal income tax return   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. How to amend federal income tax return For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. How to amend federal income tax return   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. How to amend federal income tax return The interest on qualified U. How to amend federal income tax return S. How to amend federal income tax return savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. How to amend federal income tax return Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. How to amend federal income tax return This provision, as it applies to the AMT, was originally scheduled to expire after 2001. How to amend federal income tax return Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. How to amend federal income tax return Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. How to amend federal income tax return Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. How to amend federal income tax return Before 2003, the amounts were $200 and $400. How to amend federal income tax return The same rule applies for the exclusion of employer-provided dependent care benefits. How to amend federal income tax return For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. How to amend federal income tax return Prev  Up  Next   Home   More Online Publications