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How To Amend My Taxes Online

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How to amend my taxes online 17. How to amend my taxes online   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. How to amend my taxes online Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. How to amend my taxes online Free help with your tax return. How to amend my taxes online   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to amend my taxes online The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. How to amend my taxes online The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to amend my taxes online 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 my taxes online Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. How to amend my taxes online To find the nearest VITA or TCE site, visit IRS. How to amend my taxes online gov or call 1-800-906-9887. How to amend my taxes online   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to amend my taxes online To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to amend my taxes online aarp. How to amend my taxes online org/money/taxaide or call 1-888-227-7669. How to amend my taxes online   For more information on these programs, go to IRS. How to amend my taxes online gov and enter “VITA” in the search box. How to amend my taxes online Internet. How to amend my taxes online IRS. How to amend my taxes online gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. How to amend my taxes online Apply for an Employer Identification Number (EIN). How to amend my taxes online Go to IRS. How to amend my taxes online gov and enter Apply for an EIN in the search box. How to amend my taxes online Request an Electronic Filing PIN by going to IRS. How to amend my taxes online gov and entering Electronic Filing PIN in the search box. How to amend my taxes online Download forms, instructions, and publications, including some accessible versions. How to amend my taxes online Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. How to amend my taxes online gov or IRS2Go. How to amend my taxes online Tax return and tax account transcripts are generally available for the current year and past three years. 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How to amend my taxes online gov. How to amend my taxes online Low-to-moderate income, elderly, persons 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 my taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to amend my taxes online Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. How to amend my taxes online AARP offers the Tax-Aide counseling program as part of the TCE program. How to amend my taxes online Visit AARP's website to find the nearest Tax-Aide location. How to amend my taxes online Research your tax questions. How to amend my taxes online Search publications and instructions by topic or keyword. 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How to amend my taxes online Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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 my taxes online Call to locate the nearest volunteer help site, 1-800-906-9887. How to amend my taxes online Low-to-moderate income, elderly, persons 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 my taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. How to amend my taxes online Most VITA and TCE sites offer free electronic filing. How to amend my taxes online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to amend my taxes online 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 my taxes online Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). How to amend my taxes online You should receive your order within 10 business days. How to amend my taxes online Call to order transcripts of your tax returns or tax account, 1-800-908-9946. How to amend my taxes online Follow the prompts to provide your Employer Identification Number, street address and ZIP code. How to amend my taxes online Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 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How to amend my taxes online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to amend my taxes online Services. How to amend my taxes online You can walk in to your local TAC most business days for personal, face-to-face tax help. How to amend my taxes online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to amend my taxes online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. How to amend my taxes online No appointment is necessary—just walk in. How to amend my taxes online Before visiting, check www. How to amend my taxes online irs. How to amend my taxes online gov/localcontacts for hours of operation and services provided. How to amend my taxes online Mail. How to amend my taxes online You can send your order for forms, instructions, and publications to the address below. How to amend my taxes online You should receive a response within 10 days after your request is received. How to amend my taxes online  Internal Revenue Service 1201 N. How to amend my taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. How to amend my taxes online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to amend my taxes online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to amend my taxes online 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 my taxes online 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 my taxes online You face (or your business is facing) an immediate threat of adverse action. How to amend my taxes online 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 my taxes online   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 my taxes online Here's why we can help: TAS is an independent organization within the IRS. How to amend my taxes online Our advocates know how to work with the IRS. How to amend my taxes online Our services are free and tailored to meet your needs. How to amend my taxes online We have offices in every state, the District of Columbia, and Puerto Rico. How to amend my taxes online 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 www. How to amend my taxes online irs. How to amend my taxes online gov/advocate, or call us toll-free at 1-877-777-4778. How to amend my taxes online How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to amend my taxes online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to amend my taxes online irs. How to amend my taxes online gov/sams. How to amend my taxes online Low Income Taxpayer Clinics. How to amend my taxes online   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 my taxes online 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 my taxes online Visit www. How to amend my taxes online TaxpayerAdvocate. How to amend my taxes online irs. How to amend my taxes online gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to amend my taxes online Small Business and Self-Employed Tax Center. How to amend my taxes online This online guide is a must for every small business owner or any taxpayer about to start a business. How to amend my taxes online  The information is updated during the year. How to amend my taxes online Visit www. How to amend my taxes online irs. 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IRS Releases the Dirty Dozen Tax Scams for 2013

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Dirty Dozen: English | Spanish | ASL

IR-2013-33, March 26, 2013

WASHINGTON — The Internal Revenue Service today issued its annual “Dirty Dozen” list of tax scams, reminding taxpayers to use caution during tax season to protect themselves against a wide range of schemes ranging from identity theft to return preparer fraud.

The Dirty Dozen listing, compiled by the IRS each year, lists a variety of common scams taxpayers can encounter at any point during the year. But many of these schemes peak during filing season as people prepare their tax returns.

"This tax season, the IRS has stepped up its efforts to protect taxpayers from a wide range of schemes, including moving aggressively to combat identity theft and refund fraud," said IRS Acting Commissioner Steven T. Miller. "The Dirty Dozen list shows that scams come in many forms during filing season. Don't let a scam artist steal from you or talk you into doing something you will regret later."

Illegal scams can lead to significant penalties and interest and possible criminal prosecution. IRS Criminal Investigation works closely with the Department of Justice (DOJ) to shutdown scams and prosecute the criminals behind them.

The following are the Dirty Dozen tax scams for 2013:

Identity Theft

Tax fraud through the use of identity theft tops this year’s Dirty Dozen list. Identity theft occurs when someone uses your personal information such as your name, Social Security number (SSN) or other identifying information, without your permission, to commit fraud or other crimes. In many cases, an identity thief uses a legitimate taxpayer’s identity to fraudulently file a tax return and claim a refund.

Combating identity theft and refund fraud is a top priority for the IRS, and we are taking special steps to assist victims. For the 2013 tax season, the IRS has put in place a number of additional steps to prevent identity theft and detect refund fraud before it occurs. We have dramatically enhanced our systems, and we are committed to continuing to improve our prevention, detection and assistance efforts.

The IRS has a comprehensive and aggressive identity theft strategy employing a three-pronged effort focusing on fraud prevention, early detection and victim assistance. We are continually reviewing our processes and policies to ensure that we are doing everything possible to minimize identity theft incidents, to help those victimized by it and to investigate those who are committing the crimes.

The IRS continues to increase its efforts against refund fraud, which includes identity theft. During 2012, the IRS prevented the issuance of $20 billion of fraudulent refunds, including those related to identity theft, compared with $14 billion in 2011.

This January, the IRS also conducted a coordinated and highly successful identity theft enforcement sweep. The coast-to-coast effort against identity theft suspects led to 734 enforcement actions in January, including 298 indictments, informations, complaints and arrests. The effort comes on top of a growing identity theft effort that led to 2,400 other enforcement actions against identity thieves during fiscal year 2012. The Criminal Investigation unit has devoted more than 500,000 staff-hours to fighting this issue.

We know identity theft is a frustrating and complex process for victims. The IRS has 3,000 people working on identity theft related cases — more than double the number in late 2011. And we have trained 35,000 employees who work with taxpayers to help with identity theft situations.

The IRS has a special section on IRS.gov dedicated to identity theft issues, including YouTube videos, tips for taxpayers and an assistance guide. For victims, the information includes how to contact the IRS Identity Protection Specialized Unit. For other taxpayers, there are tips on how taxpayers can protect themselves against identity theft.

Taxpayers who believe they are at risk of identity theft due to lost or stolen personal information should contact the IRS immediately so the agency can take action to secure their tax account. Taxpayers can call the IRS Identity Protection Specialized Unit at 800-908-4490. More information can be found on the special identity protection page.

Phishing

Phishing is a scam typically carried out with the help of unsolicited email or a fake website that poses as a legitimate site to lure in potential victims and prompt them to provide valuable personal and financial information. Armed with this information, a criminal can commit identity theft or financial theft.

If you receive an unsolicited email that appears to be from either the IRS or an organization closely linked to the IRS, such as the Electronic Federal Tax Payment System (EFTPS), report it by sending it to phishing@irs.gov.

It is important to keep in mind the IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels. The IRS has information that can help you protect yourself from email scams.

Return Preparer Fraud

About 60 percent of taxpayers will use tax professionals this year to prepare their tax returns. Most return preparers provide honest service to their clients. But some unscrupulous preparers prey on unsuspecting taxpayers, and the result can be refund fraud or identity theft.

It is important to choose carefully when hiring an individual or firm to prepare your return. This year, the IRS wants to remind all taxpayers that they should use only preparers who sign the returns they prepare and enter their IRS Preparer Tax Identification Numbers (PTINs).

The IRS also has created a new web page to assist taxpayers. For tips about choosing a preparer, red flags, details on preparer qualifications and information on how and when to make a complaint, visit www.irs.gov/chooseataxpro.

Remember: Taxpayers are legally responsible for what’s on their tax return even if it is prepared by someone else. Make sure the preparer you hire is up to the task.

IRS.gov has general information on reporting tax fraud. More specifically, report abusive tax preparers to the IRS on Form 14157, Complaint: Tax Return Preparer. Download Form 14157 and fill it out or order by mail at 800-TAX FORM (800-829-3676). The form includes a return address.

Hiding Income Offshore

Over the years, numerous individuals have been identified as evading U.S. taxes by hiding income in offshore banks, brokerage accounts or nominee entities, using debit cards, credit cards or wire transfers to access the funds. Others have employed foreign trusts, employee-leasing schemes, private annuities or insurance plans for the same purpose.

The IRS uses information gained from its investigations to pursue taxpayers with undeclared accounts, as well as the banks and bankers suspected of helping clients hide their assets overseas. The IRS works closely with the Department of Justice (DOJ) to prosecute tax evasion cases.

While there are legitimate reasons for maintaining financial accounts abroad, there are reporting requirements that need to be fulfilled. U.S. taxpayers who maintain such accounts and who do not comply with reporting and disclosure requirements are breaking the law and risk significant penalties and fines, as well as the possibility of criminal prosecution.

Since 2009, 38,000 individuals have come forward voluntarily to disclose their foreign financial accounts, taking advantage of special opportunities to comply with the U.S. tax system and resolve their tax obligations. And, with new foreign account reporting requirements being phased in over the next few years, hiding income offshore will become increasingly more difficult.

At the beginning of 2012, the IRS reopened the Offshore Voluntary Disclosure Program (OVDP) following continued strong interest from taxpayers and tax practitioners after the closure of the 2011 and 2009 programs. The IRS continues working on a wide range of international tax issues and follows ongoing efforts with DOJ to pursue criminal prosecution of international tax evasion. This program will be open for an indefinite period until otherwise announced.

The IRS has collected $5.5 billion so far from people who participated in offshore voluntary disclosure programs since 2009.

“Free Money” from the IRS & Tax Scams Involving Social Security

Flyers and advertisements for free money from the IRS, suggesting that the taxpayer can file a tax return with little or no documentation, have been appearing in community churches around the country. These schemes promise refunds to people who have little or no income and normally don’t have a tax filing requirement – and are also often spread by word of mouth as unsuspecting and well-intentioned people tell their friends and relatives.

Scammers prey on low income individuals and the elderly and members of church congregations with bogus promises of free money. They build false hopes and charge people good money for bad advice including encouraging taxpayers to make fictitious claims for refunds or rebates based on false statements of entitlement to tax credits. For example, some promoters claim they can obtain for their victims, often senior citizens, a tax refund or nonexistent stimulus payment based on the American Opportunity Tax Credit, even if the victim was not enrolled in or paying for college. Con artists also falsely claim that refunds are available even if the victim went to school decades ago. In the end, the victims discover their claims are rejected. Meanwhile, the promoters are long gone. The IRS warns all taxpayers to remain vigilant.

There are also a number of tax scams involving Social Security. For example, scammers have been known to lure the unsuspecting with promises of non-existent Social Security refunds or rebates. In another situation, a taxpayer may really be due a credit or refund but uses inflated information to complete the return.

Beware: Intentional mistakes of this kind can result in a $5,000 penalty.

Impersonation of Charitable Organizations

Another long-standing type of abuse or fraud is scams that occur in the wake of significant natural disasters.

Following major disasters, it’s common for scam artists to impersonate charities to get money or private information from well-intentioned taxpayers. Scam artists can use a variety of tactics. Some scammers operating bogus charities may contact people by telephone or email to solicit money or financial information. They may even directly contact disaster victims and claim to be working for or on behalf of the IRS to help the victims file casualty loss claims and get tax refunds.

They may attempt to get personal financial information or Social Security numbers that can be used to steal the victims’ identities or financial resources. Bogus websites may solicit funds for disaster victims. As in the case of a recent disaster, Hurricane Sandy, the IRS cautions both victims of natural disasters and people wishing to make charitable donations to avoid scam artists by following these tips:

  • To help disaster victims, donate to recognized charities.
  • Be wary of charities with names that are similar to familiar or nationally known organizations. Some phony charities use names or websites that sound or look like those of respected, legitimate organizations. IRS.gov has a search feature, Exempt Organizations Select Check, which allows people to find legitimate, qualified charities to which donations may be tax-deductible.
  • Don’t give out personal financial information, such as Social Security numbers or credit card and bank account numbers and passwords, to anyone who solicits  a contribution from you. Scam artists may use this information to steal your identity and money.
  • Don’t give or send cash. For security and tax record purposes, contribute by check or credit card or another way that provides documentation of the gift.

Call the IRS toll-free disaster assistance telephone number (1-866-562-5227) if you are a disaster victim with specific questions about tax relief or disaster related tax issues.

False/Inflated Income and Expenses

Including income that was never earned, either as wages or as self-employment income in order to maximize refundable credits, is another popular scam. Claiming income you did not earn or expenses you did not pay in order to secure larger refundable credits such as the Earned Income Tax Credit could have serious repercussions. This could result in repaying the erroneous refunds, including interest and penalties, and in some cases, even prosecution.

Additionally, some taxpayers are filing excessive claims for the fuel tax credit. Farmers and other taxpayers who use fuel for off-highway business purposes may be eligible for the fuel tax credit. But other individuals have claimed the tax credit although they were not eligible. Fraud involving the fuel tax credit is considered a frivolous tax claim and can result in a penalty of $5,000.

False Form 1099 Refund Claims

In some cases, individuals have made refund claims based on the bogus theory that the federal government maintains secret accounts for U.S. citizens and that taxpayers can gain access to the accounts by issuing 1099-OID forms to the IRS. In this ongoing scam, the perpetrator files a fake information return, such as a Form 1099 Original Issue Discount (OID), to justify a false refund claim on a corresponding tax return.

Don’t fall prey to people who encourage you to claim deductions or credits to which you are not entitled or willingly allow others to use your information to file false returns. If you are a party to such schemes, you could be liable for financial penalties or even face criminal prosecution.

Frivolous Arguments

Promoters of frivolous schemes encourage taxpayers to make unreasonable and outlandish claims to avoid paying the taxes they owe. The IRS has a list of frivolous tax arguments that taxpayers should avoid. These arguments are false and have been thrown out of court. While taxpayers have the right to contest their tax liabilities in court, no one has the right to disobey the law.

Falsely Claiming Zero Wages

Filing a phony information return is an illegal way to lower the amount of taxes an individual owes. Typically, a Form 4852 (Substitute Form W-2) or a “corrected” Form 1099 is used as a way to improperly reduce taxable income to zero. The taxpayer may also submit a statement rebutting wages and taxes reported by a payer to the IRS.

Sometimes, fraudsters even include an explanation on their Form 4852 that cites statutory language on the definition of wages or may include some reference to a paying company that refuses to issue a corrected Form W-2 for fear of IRS retaliation. Taxpayers should resist any temptation to participate in any variations of this scheme. Filing this type of return may result in a $5,000 penalty.

Disguised Corporate Ownership

Third parties are improperly used to request employer identification numbers and form corporations that obscure the true ownership of the business.

These entities can be used to underreport income, claim fictitious deductions, avoid filing tax returns, participate in listed transactions and facilitate money laundering and financial crimes. The IRS is working with state authorities to identify these entities and bring the owners into compliance with the law.

Misuse of Trusts

For years, unscrupulous promoters have urged taxpayers to transfer assets into trusts. While there are legitimate uses of trusts in tax and estate planning, some highly questionable transactions promise reduction of income subject to tax, deductions for personal expenses and reduced estate or gift taxes. Such trusts rarely deliver the tax benefits promised and are used primarily as a means of avoiding income tax liability and hiding assets from creditors, including the IRS.

IRS personnel have seen an increase in the improper use of private annuity trusts and foreign trusts to shift income and deduct personal expenses. As with other arrangements, taxpayers should seek the advice of a trusted professional before entering a trust arrangement.
 

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The How To Amend My Taxes Online

How to amend my taxes online Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. How to amend my taxes online Ordering forms and publications. How to amend my taxes online Tax questions. How to amend my taxes online What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. How to amend my taxes online You must pay the tax as you earn or receive income during the year. How to amend my taxes online There are two ways to pay as you go. How to amend my taxes online Withholding. How to amend my taxes online If you are an employee, your employer probably withholds income tax from your pay. How to amend my taxes online In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. How to amend my taxes online The amount withheld is paid to the Internal Revenue Service (IRS) in your name. How to amend my taxes online Estimated tax. How to amend my taxes online If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. How to amend my taxes online People who are in business for themselves generally will have to pay their tax this way. How to amend my taxes online You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. How to amend my taxes online Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. How to amend my taxes online This publication explains both of these methods. How to amend my taxes online It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. How to amend my taxes online If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. How to amend my taxes online Generally, the IRS can figure this penalty for you. How to amend my taxes online This underpayment penalty, and the exceptions to it, are discussed in chapter 4. How to amend my taxes online Nonresident aliens. How to amend my taxes online    Before completing Form W-4, nonresident alien employees should see the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. How to amend my taxes online Also see chapter 8 of Publication 519, U. How to amend my taxes online S. How to amend my taxes online Tax Guide for Aliens, for important information on withholding. How to amend my taxes online What's new for 2013 and 2014. How to amend my taxes online   See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. How to amend my taxes online Comments and suggestions. How to amend my taxes online   We welcome your comments about this publication and your suggestions for future editions. How to amend my taxes online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to amend my taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to amend my taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to amend my taxes online   You can send your comments from www. How to amend my taxes online irs. How to amend my taxes online gov/formspubs/. How to amend my taxes online Click on “More Information” and then on Give us feedback on forms and publications. How to amend my taxes online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to amend my taxes online Ordering forms and publications. How to amend my taxes online   Visit www. How to amend my taxes online irs. How to amend my taxes online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. How to amend my taxes online Internal Revenue Service 1201 N. How to amend my taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to amend my taxes online   If you have a tax question, check the information available on IRS. How to amend my taxes online gov or call 1-800-829-1040. How to amend my taxes online We cannot answer tax questions sent to either of the above addresses. How to amend my taxes online What's New for 2014 Use your 2013 tax return as a guide in figuring your 2014 estimated tax, but be sure to consider the following. How to amend my taxes online Standard mileage rates. How to amend my taxes online  The 2014 rate for business use of your vehicle is 56 cents per mile. How to amend my taxes online The rate for use of your vehicle to get medical care or move is 23½ cents per mile. How to amend my taxes online The rate of 14 cents per mile for charitable use is unchanged. How to amend my taxes online Personal exemption increased for certain taxpayers. How to amend my taxes online  For 2014, the personal exemption amount is increased to $3,950 for taxpayers with adjusted gross income at or below $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. How to amend my taxes online The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. How to amend my taxes online Limitation on itemized deductions. How to amend my taxes online  For 2014, itemized deductions for taxpayers with adjusted gross income above $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, and $152,525 if married filing separately may be reduced. How to amend my taxes online Health care coverage. How to amend my taxes online  When you file your 2014 tax return in 2015, you will need to either (1) indicate on your return that you and your family had health care coverage throughout 2014, (2) claim an exemption from the health care coverage requirement for some or all of 2014, or (3) make a payment if you do not have coverage or an exemption(s) for all 12 months of 2014. How to amend my taxes online For examples on how this payment works, go to www. How to amend my taxes online IRS. How to amend my taxes online gov/aca and click under the “Individuals & Families” section. How to amend my taxes online You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). How to amend my taxes online For general information on these requirements, go to www. How to amend my taxes online IRS. How to amend my taxes online gov/aca. How to amend my taxes online Advance payments of the Premium Tax Credit. How to amend my taxes online  If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. How to amend my taxes online Receiving too little or too much in advance will affect your refund or balance due. How to amend my taxes online Promptly report changes in your income or family size to your Marketplace. How to amend my taxes online You may want to consider this when figuring your estimated taxes for 2014. How to amend my taxes online For more information, go to www. How to amend my taxes online IRS. How to amend my taxes online gov/aca and see Publication 5120 and Publication 5121. How to amend my taxes online http://www. How to amend my taxes online IRS. How to amend my taxes online gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. How to amend my taxes online  The AMT exemption amount is increased to $52,800 ($82,100 if married filing jointly or qualifying widow(er); $41,050 if married filing separately). How to amend my taxes online Lifetime learning credit income limits. How to amend my taxes online  In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). How to amend my taxes online Retirement savings contribution credit income limits increased. How to amend my taxes online  In order to claim this credit for 2014, your MAGI must be less than $30,000 ($60,000 if married filing jointly; $45,000 if head of household). How to amend my taxes online Adoption credit or exclusion. How to amend my taxes online  The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. How to amend my taxes online In order to claim either the credit or exclusion, your MAGI must be less than $237,880. How to amend my taxes online Earned income credit (EIC). How to amend my taxes online  You may be able to take the EIC in 2014 if: Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly), Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly), or A child did not live with you and you earned less than $14,590 ($20,020 if married filing jointly). How to amend my taxes online Also, the maximum MAGI you can have and still get the credit has increased. How to amend my taxes online You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. How to amend my taxes online The maximum investment income you can have and get the credit has increased to $3,350. How to amend my taxes online Reminders Future developments. How to amend my taxes online  The IRS has created a page on IRS. How to amend my taxes online gov for information about Publication 505 at www. How to amend my taxes online irs. How to amend my taxes online gov/pub505. How to amend my taxes online Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. How to amend my taxes online Social security tax. How to amend my taxes online   Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. How to amend my taxes online The annual limit is $117,000 in 2014. How to amend my taxes online Photographs of missing children. How to amend my taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to amend my taxes online Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. How to amend my taxes online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to amend my taxes online Additional Medicare Tax. How to amend my taxes online  Beginning in 2013, a 0. How to amend my taxes online 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. How to amend my taxes online You may need to include this amount when figuring your estimated tax. How to amend my taxes online See the instructions for line 12 of the 2014 Estimated Tax Worksheet. How to amend my taxes online You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4, Employee's Withholding Allowance Certificate. How to amend my taxes online For more information on Additional Medicare Tax, go to IRS. How to amend my taxes online gov and enter “Additional Medicare Tax” in the search box. How to amend my taxes online Net Investment Income Tax. How to amend my taxes online  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). How to amend my taxes online NIIT is a 3. How to amend my taxes online 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. How to amend my taxes online NIIT may need to be included when figuring estimated tax. How to amend my taxes online See the instructions for line 12 of the 2014 Estimated Tax Worksheet. How to amend my taxes online You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. How to amend my taxes online For more information on NIIT, go to IRS. How to amend my taxes online gov and enter “Net Investment Income Tax” in the search box. How to amend my taxes online Prev  Up  Next   Home   More Online Publications