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How To Do A Tax Amendment

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How To Do A Tax Amendment

How to do a tax amendment 14. How to do a tax amendment   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. How to do a tax amendment Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). How to do a tax amendment Custom application of fertilizer and pesticide. How to do a tax amendment Fuel not used for farming. How to do a tax amendment Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. How to do a tax amendment Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. How to do a tax amendment You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. How to do a tax amendment Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. How to do a tax amendment The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. How to do a tax amendment Use on a farm for farming purposes. How to do a tax amendment Off-highway business use. How to do a tax amendment Uses other than as a fuel in a propulsion engine, such as home use. How to do a tax amendment Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. How to do a tax amendment See Publication 510, Excise Taxes, for more information. How to do a tax amendment Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. How to do a tax amendment Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. How to do a tax amendment See Table 14-1 for a list of available fuel tax credits and refunds. How to do a tax amendment Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. How to do a tax amendment Farm. How to do a tax amendment   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. How to do a tax amendment It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. How to do a tax amendment A fish farm is an area where fish are grown or raised and not merely caught or harvested. How to do a tax amendment Table 14-1. How to do a tax amendment Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. How to do a tax amendment Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. How to do a tax amendment 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. How to do a tax amendment See Reg. How to do a tax amendment 48. How to do a tax amendment 6427-10 (b)(1) for the definition of a blocked pump. How to do a tax amendment 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. How to do a tax amendment It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. How to do a tax amendment Farming purposes. How to do a tax amendment   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. How to do a tax amendment To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. How to do a tax amendment To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. How to do a tax amendment To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. How to do a tax amendment To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. How to do a tax amendment For this use to qualify, you must have produced more than half the commodity so treated during the tax year. How to do a tax amendment The more-than-one-half test applies separately to each commodity. How to do a tax amendment Commodity means a single raw product. How to do a tax amendment For example, apples and peaches are two separate commodities. How to do a tax amendment To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. How to do a tax amendment Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. How to do a tax amendment   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. How to do a tax amendment Therefore, you can still claim the credit or refund for the fuel so used. How to do a tax amendment However, see Custom application of fertilizer and pesticide, later. How to do a tax amendment If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. How to do a tax amendment Buyer of fuel, including undyed diesel fuel or undyed kerosene. How to do a tax amendment   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. How to do a tax amendment For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. How to do a tax amendment Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). How to do a tax amendment   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. How to do a tax amendment However, see Custom application of fertilizer and pesticide, next. How to do a tax amendment Also see Dyed Diesel Fuel and Dyed Kerosene, later. How to do a tax amendment Example. How to do a tax amendment Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. How to do a tax amendment Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. How to do a tax amendment In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. How to do a tax amendment Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. How to do a tax amendment Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. How to do a tax amendment No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. How to do a tax amendment In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. How to do a tax amendment Custom application of fertilizer and pesticide. How to do a tax amendment   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. How to do a tax amendment Generally, the applicator is treated as having used the fuel on a farm for farming purposes. How to do a tax amendment For applicators using highway vehicles, only the fuel used on the farm is exempt. How to do a tax amendment Fuel used traveling on the highway to and from the farm is taxable. How to do a tax amendment Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. How to do a tax amendment For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. How to do a tax amendment For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. How to do a tax amendment A sample waiver is included as Model Waiver L in the appendix of Publication 510. How to do a tax amendment A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. How to do a tax amendment To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. How to do a tax amendment However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. How to do a tax amendment Fuel not used for farming. How to do a tax amendment   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. How to do a tax amendment Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. How to do a tax amendment For personal use, such as lawn mowing. How to do a tax amendment In processing, packaging, freezing, or canning operations. How to do a tax amendment In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. How to do a tax amendment All-terrain vehicles (ATVs). How to do a tax amendment   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. How to do a tax amendment Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. How to do a tax amendment If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. How to do a tax amendment Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. How to do a tax amendment For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. How to do a tax amendment Excise tax applies to the fuel used by the truck on the highways. How to do a tax amendment In this situation, undyed (taxed) fuel should be purchased for the truck. How to do a tax amendment You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. How to do a tax amendment You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. How to do a tax amendment Penalty. How to do a tax amendment   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. How to do a tax amendment The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. How to do a tax amendment After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. How to do a tax amendment For more information on this penalty, see Publication 510. How to do a tax amendment Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. How to do a tax amendment Off-highway business use. How to do a tax amendment   This is any use of fuel in a trade or business or in an income-producing activity. How to do a tax amendment The use must not be in a highway vehicle registered or required to be registered for use on public highways. How to do a tax amendment Off-highway business use generally does not include any use in a recreational motorboat. How to do a tax amendment Examples. How to do a tax amendment   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. How to do a tax amendment In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. How to do a tax amendment   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. How to do a tax amendment For more information, see Publication 510. How to do a tax amendment Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. How to do a tax amendment This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. How to do a tax amendment Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. How to do a tax amendment How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. How to do a tax amendment The basic rules for claiming credits and refunds are listed in Table 14-2 . How to do a tax amendment Table 14-2. How to do a tax amendment Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. How to do a tax amendment   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. How to do a tax amendment Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. How to do a tax amendment You do not have to use any special form, but the records should establish the following information. How to do a tax amendment The total number of gallons bought and used during the period covered by your claim. How to do a tax amendment The dates of the purchases. How to do a tax amendment The names and addresses of suppliers and amounts bought from each during the period covered by your claim. How to do a tax amendment The nontaxable use for which you used the fuel. How to do a tax amendment The number of gallons used for each nontaxable use. How to do a tax amendment It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. How to do a tax amendment For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. How to do a tax amendment Credit or refund. How to do a tax amendment   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. How to do a tax amendment If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. How to do a tax amendment Credit only. How to do a tax amendment   You can claim the following taxes only as a credit on your income tax return. How to do a tax amendment Tax on gasoline and aviation gasoline you used on a farm for farming purposes. How to do a tax amendment Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. How to do a tax amendment Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. How to do a tax amendment Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. How to do a tax amendment Do not claim a credit for any excise tax for which you have filed a refund claim. How to do a tax amendment How to claim a credit. How to do a tax amendment   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. How to do a tax amendment Individuals. How to do a tax amendment   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. How to do a tax amendment If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. How to do a tax amendment Partnership. How to do a tax amendment   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. How to do a tax amendment , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. How to do a tax amendment Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. How to do a tax amendment An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. How to do a tax amendment S. How to do a tax amendment Return of Income for Electing Large Partnerships. How to do a tax amendment Other entities. How to do a tax amendment   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. How to do a tax amendment When to claim a credit. How to do a tax amendment   You can claim a fuel tax credit on your income tax return for the year you used the fuel. How to do a tax amendment You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. How to do a tax amendment A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. How to do a tax amendment Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. How to do a tax amendment Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). How to do a tax amendment The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. How to do a tax amendment If you file Form 720, you can use its Schedule C for your refund claims for the quarter. How to do a tax amendment See the Instructions for Form 720. How to do a tax amendment Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. How to do a tax amendment You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. How to do a tax amendment This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. How to do a tax amendment If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. How to do a tax amendment If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. How to do a tax amendment Only one claim can be filed for a quarter. How to do a tax amendment You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. How to do a tax amendment You must claim a credit on your income tax return for the tax. How to do a tax amendment How to file a quarterly claim. How to do a tax amendment   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. How to do a tax amendment Send it to the address shown in the instructions. How to do a tax amendment If you file Form 720, you can use its Schedule C for your refund claims. How to do a tax amendment See the Instructions for Form 720. How to do a tax amendment When to file a quarterly claim. How to do a tax amendment   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. How to do a tax amendment If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. How to do a tax amendment    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. How to do a tax amendment 001 per gallon is generally not subject to credit or refund. How to do a tax amendment Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. How to do a tax amendment Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. How to do a tax amendment Cash method. How to do a tax amendment   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. How to do a tax amendment If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. How to do a tax amendment If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. How to do a tax amendment Example. How to do a tax amendment Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. How to do a tax amendment On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. How to do a tax amendment Then, on Form 4136, she claimed the $110 as a credit. How to do a tax amendment Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. How to do a tax amendment Accrual method. How to do a tax amendment   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. How to do a tax amendment It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. How to do a tax amendment Example. How to do a tax amendment Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. How to do a tax amendment On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. How to do a tax amendment On Form 4136, Patty claims the $155 as a credit. How to do a tax amendment She reports the $155 as other income on line 8b of her 2012 Schedule F. How to do a tax amendment Prev  Up  Next   Home   More Online Publications
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The How To Do A Tax Amendment

How to do a tax amendment Publication 524 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. How to do a tax amendment Tax questions. How to do a tax amendment Useful Items - You may want to see: Reminders Future developments. How to do a tax amendment  For the latest information about developments related to Publication 524, such as legislation enacted after it was published, go to www. How to do a tax amendment irs. How to do a tax amendment gov/pub524. How to do a tax amendment Photographs of missing children. How to do a tax amendment  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to do a tax amendment Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to do a tax amendment 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 do a tax amendment Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled. How to do a tax amendment This publication explains: Who qualifies for the credit for the elderly or the disabled, and How to figure the credit. How to do a tax amendment You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. How to do a tax amendment Comments and suggestions. How to do a tax amendment   We welcome your comments about this publication and your suggestions for future editions. How to do a tax amendment   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to do a tax amendment NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to do a tax amendment Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to do a tax amendment   You can send your comments from www. How to do a tax amendment irs. How to do a tax amendment gov/formspubs/. How to do a tax amendment Click on “More Information” and then on “Comment on Tax Forms and Publications”. How to do a tax amendment   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 do a tax amendment Ordering forms and publications. How to do a tax amendment   Visit www. How to do a tax amendment irs. How to do a tax amendment 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 days after your request is received. How to do a tax amendment Internal Revenue Service 1201 N. How to do a tax amendment Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to do a tax amendment   If you have a tax question, check the information available on IRS. How to do a tax amendment gov or call 1-800-829-1040. How to do a tax amendment We cannot answer tax questions sent to either of the above addresses. How to do a tax amendment Useful Items - You may want to see: Publication 554 Tax Guide for Seniors Form (and instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled See How To Get Tax Help , near the end of this publication, for information about getting this publication and form. How to do a tax amendment Prev  Up  Next   Home   More Online Publications