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How To File A Amended Tax Return

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How To File A Amended Tax Return

How to file a amended tax return 5. How to file a amended tax return   Table and Worksheets for the Self-Employed Table of Contents Community property laws. How to file a amended tax return As discussed in chapters 2 and 4, if you are self-employed, you must use the rate table or rate worksheet and deduction worksheet to figure your deduction for contributions you made for yourself to a SEP-IRA or qualified plan. How to file a amended tax return First, use either the rate table or rate worksheet to find your reduced contribution rate. How to file a amended tax return Then complete the deduction worksheet to figure your deduction for contributions. How to file a amended tax return The table and the worksheets in chapter 5 apply only to self-employed individuals who have only one defined contribution plan, such as a profit-sharing plan. How to file a amended tax return A SEP plan is treated as a profit-sharing plan. How to file a amended tax return However, do not use this worksheet for SARSEPs. How to file a amended tax return Rate table for self-employed. How to file a amended tax return   If your plan's contribution rate is a whole percentage (for example, 12% rather than 12½%), you can use the table on the next page to find your reduced contribution rate. How to file a amended tax return Otherwise, use the rate worksheet provided below. How to file a amended tax return   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. How to file a amended tax return Then read across to the rate under Column B. How to file a amended tax return Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. How to file a amended tax return    Example. How to file a amended tax return You are a sole proprietor with no employees. How to file a amended tax return If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. How to file a amended tax return 090909. How to file a amended tax return Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. How to file a amended tax return Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. How to file a amended tax return For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. How to file a amended tax return       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. How to file a amended tax return       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. How to file a amended tax return     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. How to file a amended tax return Subtract step 2 from step 1     Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed     Step 5           Multiply step 3 by step 4     Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate)     Step 7           Enter the smaller of step 5 or step 6     Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. How to file a amended tax return         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. How to file a amended tax return       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. How to file a amended tax return Do not enter more than $17,500     Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. How to file a amended tax return         • Otherwise, skip steps 16 through 18 and go to step 19. How to file a amended tax return       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. How to file a amended tax return Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. How to file a amended tax return     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. How to file a amended tax return     Step 21           Subtract step 20 from step 19. How to file a amended tax return This is your maximum deductible contribution. How to file a amended tax return                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. How to file a amended tax return   Rate worksheet for self-employed. How to file a amended tax return   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. How to file a amended tax return Use the following worksheet instead. How to file a amended tax return Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. How to file a amended tax return 105)   2) Rate in line 1 plus 1 (for example, 0. How to file a amended tax return 105 + 1 = 1. How to file a amended tax return 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. How to file a amended tax return 105 ÷ 1. How to file a amended tax return 105 = 0. How to file a amended tax return 095)   Figuring your deduction. How to file a amended tax return   Now that you have your self-employed rate from either the rate table or rate worksheet, you can figure your maximum deduction for contributions for yourself by completing the Deduction Worksheet for Self-Employed. How to file a amended tax return Community property laws. How to file a amended tax return   If you reside in a community property state and you are married and filing a separate return, disregard community property laws for step 1 of the Deduction Worksheet for Self-Employed. How to file a amended tax return Enter on step 1 the total net profit you actually earned. How to file a amended tax return Rate Table for Self-Employed Column A  If the plan contri- bution rate is: (shown as %) Column B  Your rate is: (shown as decimal) 1 . How to file a amended tax return 009901 2 . How to file a amended tax return 019608 3 . How to file a amended tax return 029126 4 . How to file a amended tax return 038462 5 . How to file a amended tax return 047619 6 . How to file a amended tax return 056604 7 . How to file a amended tax return 065421 8 . How to file a amended tax return 074074 9 . How to file a amended tax return 082569 10 . How to file a amended tax return 090909 11 . How to file a amended tax return 099099 12 . How to file a amended tax return 107143 13 . How to file a amended tax return 115044 14 . How to file a amended tax return 122807 15 . How to file a amended tax return 130435 16 . How to file a amended tax return 137931 17 . How to file a amended tax return 145299 18 . How to file a amended tax return 152542 19 . How to file a amended tax return 159664 20 . How to file a amended tax return 166667 21 . How to file a amended tax return 173554 22 . How to file a amended tax return 180328 23 . How to file a amended tax return 186992 24 . How to file a amended tax return 193548 25* . How to file a amended tax return 200000* *The deduction for annual employer contributions (other than elective deferrals) to a SEP plan, a profit-sharing plan, or a money purchase plan cannot be more than 20% of your net earnings (figured without deducting contributions for yourself) from the business that has the plan. How to file a amended tax return Example. How to file a amended tax return You are a sole proprietor with no employees. How to file a amended tax return The terms of your plan provide that you contribute 8½% (. How to file a amended tax return 085) of your compensation to your plan. How to file a amended tax return Your net profit from line 31, Schedule C (Form 1040) is $200,000. How to file a amended tax return You have no elective deferrals or catch-up contributions. How to file a amended tax return Your self-employment tax deduction on line 27 of Form 1040 is $9,728. How to file a amended tax return See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. How to file a amended tax return You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. How to file a amended tax return Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. How to file a amended tax return For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. How to file a amended tax return $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. How to file a amended tax return       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. How to file a amended tax return     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. How to file a amended tax return Subtract step 2 from step 1 190,272   Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed 0. How to file a amended tax return 078   Step 5           Multiply step 3 by step 4 14,841   Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate) 21,675   Step 7           Enter the smaller of step 5 or step 6 14,841   Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. How to file a amended tax return         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. How to file a amended tax return       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. How to file a amended tax return Do not enter more than $17,500 N/A   Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. How to file a amended tax return         • Otherwise, skip steps 16 through 18 and go to step 19. How to file a amended tax return       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. How to file a amended tax return Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. How to file a amended tax return     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. How to file a amended tax return This is your maximum deductible contribution $14,841                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. How to file a amended tax return   See the filled-in Deduction Worksheet for Self-Employed on this page. How to file a amended tax return Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. How to file a amended tax return 105) 0. How to file a amended tax return 085 2) Rate in line 1 plus 1 (for example, 0. How to file a amended tax return 105 + 1 = 1. How to file a amended tax return 105) 1. How to file a amended tax return 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. How to file a amended tax return 105 ÷ 1. How to file a amended tax return 105 = 0. How to file a amended tax return 095) 0. How to file a amended tax return 078 This image is too large to be displayed in the current screen. How to file a amended tax return Please click the link to view the image. How to file a amended tax return Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications
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The How To File A Amended Tax Return

How to file a amended tax return 11. How to file a amended tax return   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. How to file a amended tax return S. How to file a amended tax return Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. How to file a amended tax return This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. How to file a amended tax return You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. How to file a amended tax return These forms are discussed in this chapter. How to file a amended tax return To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . How to file a amended tax return If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. How to file a amended tax return Read Aliens Required To Obtain Sailing or Departure Permits . How to file a amended tax return Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. How to file a amended tax return Useful Items - You may want to see: Form (and Instructions) 1040-C U. How to file a amended tax return S. How to file a amended tax return Departing Alien Income Tax Return 2063 U. How to file a amended tax return S. How to file a amended tax return Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. How to file a amended tax return Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. How to file a amended tax return If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. How to file a amended tax return Category 1. How to file a amended tax return   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. How to file a amended tax return Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. How to file a amended tax return However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. How to file a amended tax return   The statement must be presented to an IRS office. How to file a amended tax return Category 2. How to file a amended tax return    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. How to file a amended tax return S. How to file a amended tax return tax under U. How to file a amended tax return S. How to file a amended tax return tax laws (described in chapter 10), and Who receive no other income from U. How to file a amended tax return S. How to file a amended tax return sources. How to file a amended tax return If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. How to file a amended tax return This is true even if your income is exempt from U. How to file a amended tax return S. How to file a amended tax return tax because of an income tax treaty, consular agreement, or international agreement. How to file a amended tax return Category 3. How to file a amended tax return   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. How to file a amended tax return S. How to file a amended tax return sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. How to file a amended tax return S. How to file a amended tax return Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. How to file a amended tax return S. How to file a amended tax return trade or business. How to file a amended tax return (See Interest Income in chapter 3. How to file a amended tax return ) Category 4. How to file a amended tax return   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. How to file a amended tax return S. How to file a amended tax return sources while in the United States under those visas, other than: Income from employment authorized by the U. How to file a amended tax return S. How to file a amended tax return Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. How to file a amended tax return S. How to file a amended tax return trade or business. How to file a amended tax return (See Interest Income in chapter 3. How to file a amended tax return ) Category 5. How to file a amended tax return   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. How to file a amended tax return If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. How to file a amended tax return Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. How to file a amended tax return S. How to file a amended tax return possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. How to file a amended tax return S. How to file a amended tax return possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. How to file a amended tax return Category 6. How to file a amended tax return   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. How to file a amended tax return S. How to file a amended tax return tax. How to file a amended tax return Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. How to file a amended tax return To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. How to file a amended tax return See Forms To File , later. How to file a amended tax return You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. How to file a amended tax return See Paying Taxes and Obtaining Refunds , later. How to file a amended tax return Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. How to file a amended tax return Where to get a sailing or departure permit. How to file a amended tax return   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. How to file a amended tax return When to get a sailing or departure permit. How to file a amended tax return   You should get your sailing or departure permit at least 2 weeks before you plan to leave. How to file a amended tax return You cannot apply earlier than 30 days before your planned departure date. How to file a amended tax return Do not wait until the last minute in case there are unexpected problems. How to file a amended tax return Papers to submit. How to file a amended tax return   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. How to file a amended tax return Bring the following records with you if they apply. How to file a amended tax return Your passport and alien registration card or visa. How to file a amended tax return Copies of your U. How to file a amended tax return S. How to file a amended tax return income tax returns filed for the past 2 years. How to file a amended tax return If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. How to file a amended tax return Receipts for income taxes paid on these returns. How to file a amended tax return Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. How to file a amended tax return A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. How to file a amended tax return If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. How to file a amended tax return Proof of estimated tax payments for the past year and this year. How to file a amended tax return Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. How to file a amended tax return Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. How to file a amended tax return Copies of the application for, and approval of, the grant. How to file a amended tax return A statement of the amount paid, and your duties and obligations under the grant. How to file a amended tax return A list of any previous grants. How to file a amended tax return Documents indicating you qualify for any special tax treaty benefits claimed. How to file a amended tax return Document verifying your date of departure from the United States, such as an airline ticket. How to file a amended tax return Document verifying your U. How to file a amended tax return S. How to file a amended tax return taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). How to file a amended tax return Note. How to file a amended tax return   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. How to file a amended tax return This applies whether or not your spouse requires a permit. How to file a amended tax return Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. How to file a amended tax return Employees in the IRS office can assist in filing these forms. How to file a amended tax return Both forms have a “certificate of compliance” section. How to file a amended tax return When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. How to file a amended tax return S. How to file a amended tax return tax obligations have been satisfied according to available information. How to file a amended tax return Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. How to file a amended tax return Form 2063 This is a short form that asks for certain information but does not include a tax computation. How to file a amended tax return The following departing aliens can get their sailing or departure permits by filing Form 2063. How to file a amended tax return Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. How to file a amended tax return Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. How to file a amended tax return However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. How to file a amended tax return Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. How to file a amended tax return The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. How to file a amended tax return However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. How to file a amended tax return Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. How to file a amended tax return Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. How to file a amended tax return When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. How to file a amended tax return However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. How to file a amended tax return See Bond To Ensure Payment , discussed later. How to file a amended tax return The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. How to file a amended tax return Returning to the United States. How to file a amended tax return   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. How to file a amended tax return You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. How to file a amended tax return   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. How to file a amended tax return The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. How to file a amended tax return However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. How to file a amended tax return Joint return on Form 1040-C. How to file a amended tax return   Departing husbands and wives who are nonresident aliens cannot file joint returns. How to file a amended tax return However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. How to file a amended tax return Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. How to file a amended tax return You must also pay any taxes due for past years. How to file a amended tax return If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. How to file a amended tax return However, the IRS cannot provide a refund at the time of departure. How to file a amended tax return If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. How to file a amended tax return Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. How to file a amended tax return However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. How to file a amended tax return The bond must equal the tax due plus interest to the date of payment as figured by the IRS. How to file a amended tax return Information about the form of bond and security on it can be obtained from your IRS office. How to file a amended tax return Filing Annual U. How to file a amended tax return S. How to file a amended tax return Income Tax Returns Form 1040-C is not an annual U. How to file a amended tax return S. How to file a amended tax return income tax return. How to file a amended tax return If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. How to file a amended tax return Chapters 5 and 7 discuss filing an annual U. How to file a amended tax return S. How to file a amended tax return income tax return. How to file a amended tax return The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. 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