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How To File A Tax Amendment

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How To File A Tax Amendment

How to file a tax amendment 5. How to file a tax amendment   Exemptions, Deductions, and Credits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Items Related to Excluded Income Exemptions Contributions to Foreign Charitable Organizations Moving ExpensesAllocation of Moving Expenses Forms To File Contributions to Individual Retirement Arrangements Taxes of Foreign Countries and U. How to file a tax amendment S. How to file a tax amendment PossessionsCredit for Foreign Income Taxes Deduction for Foreign Income Taxes Deduction for Other Foreign Taxes How To Report Deductions Topics - This chapter discusses: The rules concerning items related to excluded income, Exemptions, Contributions to foreign charitable organizations, Moving expenses, Contributions to individual retirement arrangements (IRAs), Taxes of foreign countries and U. How to file a tax amendment S. How to file a tax amendment possessions, and How to report deductions. How to file a tax amendment Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 514 Foreign Tax Credit for Individuals 521 Moving Expenses 523 Selling Your Home 590 Individual Retirement Arrangements (IRAs) 597 Information on the United States—Canada Income Tax Treaty Form (and Instructions) 1116 Foreign Tax Credit 2106 Employee Business Expenses 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 3903 Moving Expenses Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business SS-5 Application for a Social Security Card W-7 Application for IRS Individual Taxpayer Identification Number See chapter 7 for information about getting these publications and forms. How to file a tax amendment Items Related to Excluded Income U. How to file a tax amendment S. How to file a tax amendment citizens and resident aliens living outside the United States generally are allowed the same deductions as citizens and residents living in the United States. How to file a tax amendment If you choose to exclude foreign earned income or housing amounts, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. How to file a tax amendment This includes any expenses, losses, and other normally deductible items that are allocable to the excluded income. How to file a tax amendment You can deduct only those expenses connected with earning includible income. How to file a tax amendment These rules apply only to items definitely related to the excluded earned income and they do not apply to other items that are not definitely related to any particular type of gross income. How to file a tax amendment These rules do not apply to items such as: Personal exemptions, Qualified retirement contributions, Alimony payments, Charitable contributions, Medical expenses, Mortgage interest, or Real estate taxes on your personal residence. How to file a tax amendment For purposes of these rules, your housing deduction is not treated as allocable to your excluded income, but the deduction for self- employment tax is. How to file a tax amendment If you receive foreign earned income in a tax year after the year in which you earned it, you may have to file an amended return for the earlier year to properly adjust the amounts of deductions, credits, or exclusions allocable to your foreign earned income and housing exclusions. How to file a tax amendment Example. How to file a tax amendment In 2012, you had $90,400 of foreign earned income and $9,500 of deductions allocable to your foreign earned income. How to file a tax amendment You did not have a housing exclusion. How to file a tax amendment Because you excluded all of your foreign earned income, you would not have been able to claim any of the deductions on your 2012 return. How to file a tax amendment In 2013, you received a $12,000 bonus for work you did abroad in 2012. How to file a tax amendment You can exclude $4,700 of the bonus because the limit on the foreign earned income exclusion for 2012 was $95,100 and you have already excluded $90,400. How to file a tax amendment Since you must include $7,300 of the bonus ($12,000 − $4,700) for work you did in 2012 in income, you can file an amended return for 2012 to claim $677 of the deductions. How to file a tax amendment This is the deductions allocable to the foreign earned income ($9,500) multiplied by the includible portion of the foreign earned income ($7,300) and divided by the total foreign earned income for 2012 ($102,400). How to file a tax amendment Exemptions You can claim an exemption for your nonresident alien spouse on your separate return, provided your spouse has no gross income for U. How to file a tax amendment S. How to file a tax amendment tax purposes and is not the dependent of another U. How to file a tax amendment S. How to file a tax amendment taxpayer. How to file a tax amendment You also can claim exemptions for individuals who qualify as your dependents. How to file a tax amendment To be your dependent, the individual must be a U. How to file a tax amendment S. How to file a tax amendment citizen, U. How to file a tax amendment S. How to file a tax amendment national, U. How to file a tax amendment S. How to file a tax amendment resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins. How to file a tax amendment Children. How to file a tax amendment   Children usually are citizens or residents of the same country as their parents. How to file a tax amendment If you were a U. How to file a tax amendment S. How to file a tax amendment citizen when your child was born, your child generally is a U. How to file a tax amendment S. How to file a tax amendment citizen. How to file a tax amendment This is true even if the child's other parent is a nonresident alien, the child was born in a foreign country, and the child lives abroad with the other parent. How to file a tax amendment   If you have a legally adopted child who is not a U. How to file a tax amendment S. How to file a tax amendment citizen, U. How to file a tax amendment S. How to file a tax amendment resident, or U. How to file a tax amendment S. How to file a tax amendment national, the child meets the citizen requirement if you are a U. How to file a tax amendment S. How to file a tax amendment citizen or U. How to file a tax amendment S. How to file a tax amendment national and the child lived with you as a member of your household all year. How to file a tax amendment Social security number. How to file a tax amendment   You must include on your return the social security number (SSN) of each dependent for whom you claim an exemption. How to file a tax amendment To get a social security number for a dependent, apply at a Social Security office or U. How to file a tax amendment S. How to file a tax amendment consulate. How to file a tax amendment You must provide original or certified copies of documents to verify the dependent's age, identity, and citizenship, and complete Form SS-5. How to file a tax amendment   If you do not have an SSN for a child who was born in 2013 and died in 2013, attach a copy of the child's birth certificate to your tax return. How to file a tax amendment Print “Died” in column (2) of line 6c of your Form 1040 or Form 1040A. How to file a tax amendment   If your dependent is a nonresident alien who is not eligible to get a social security number, you must list the dependent's individual taxpayer identification number (ITIN) instead of an SSN. How to file a tax amendment To apply for an ITIN, file Form W-7 with the IRS. How to file a tax amendment It usually takes 6 to 10 weeks to get an ITIN. How to file a tax amendment Enter your dependent's ITIN wherever an SSN is requested on your tax return. How to file a tax amendment More information. How to file a tax amendment   For more information about exemptions, see Publication 501. How to file a tax amendment Contributions to Foreign Charitable Organizations If you make contributions directly to a foreign church or other foreign charitable organization, you generally cannot deduct them. How to file a tax amendment Exceptions are explained under Canadian, Mexican, and Israeli charities, later. How to file a tax amendment You can deduct contributions to a U. How to file a tax amendment S. How to file a tax amendment organization that transfers funds to a charitable foreign organization if the U. How to file a tax amendment S. How to file a tax amendment organization controls the use of the funds by the foreign organization or if the foreign organization is just an administrative arm of the U. How to file a tax amendment S. How to file a tax amendment organization. How to file a tax amendment Canadian, Mexican, and Israeli charities. How to file a tax amendment   Under the income tax treaties with Canada, Mexico and Israel, you may be able to deduct contributions to certain Canadian, Mexican, and Israeli charitable organizations. How to file a tax amendment Generally, you must have income from sources in Canada, Mexico, or Israel, and the organization must meet certain requirements. How to file a tax amendment See Publication 597, Information on the United States-Canada Income Tax Treaty, and Publication 526, Charitable Contributions, for more information. How to file a tax amendment Moving Expenses If you moved to a new home in 2013 because of your job or business, you may be able to deduct the expenses of your move. How to file a tax amendment Generally, to be deductible, the moving expenses must have been paid or incurred in connection with starting work at a new job location. How to file a tax amendment See Publication 521 for a complete discussion of the deduction for moving expenses and information about moves within the United States. How to file a tax amendment Foreign moves. How to file a tax amendment   A foreign move is a move in connection with the start of work at a new job location outside the United States and its possessions. How to file a tax amendment A foreign move does not include a move back to the United States or its possessions. How to file a tax amendment Allocation of Moving Expenses When your new place of work is in a foreign country, your moving expenses are directly connected with the income earned in that foreign country. How to file a tax amendment If you exclude all or part of the income that you earn at the new location under the foreign earned income exclusion or the foreign housing exclusion, you cannot deduct the part of your moving expense that is allocable to the excluded income. How to file a tax amendment Also, you cannot deduct the part of the moving expense related to the excluded income for a move from a foreign country to the United States if you receive a reimbursement that you are able to treat as compensation for services performed in the foreign country. How to file a tax amendment Year to which expense is connected. How to file a tax amendment   The moving expense is connected with earning the income (including reimbursements, as discussed in chapter 4 under Reimbursement of moving expenses ) either entirely in the year of the move or in 2 years. How to file a tax amendment It is connected with earning the income entirely in the year of the move if you qualify for the foreign earned income exclusion under the bona fide residence test or physical presence test for at least 120 days during that tax year. How to file a tax amendment   If you do not qualify under either the bona fide residence test or the physical presence test for at least 120 days during the year of the move, the expense is connected with earning the income in 2 years. How to file a tax amendment The moving expense is connected with the year of the move and the following year if the move is from the United States to a foreign country. How to file a tax amendment The moving expense is connected with the year of the move and the preceding year if the move is from a foreign country to the United States. How to file a tax amendment Amount allocable to excluded income. How to file a tax amendment   To figure the amount of your moving expense that is allocable to your excluded foreign earned income (and not deductible), you must multiply your total moving expense deduction by a fraction. How to file a tax amendment The numerator (top number) of the fraction is the total of your excluded foreign earned income and housing amounts for both years and the denominator (bottom number) of the fraction is your total foreign earned income for both years. How to file a tax amendment Example. How to file a tax amendment On November 1, 2012, you transfer to Monaco. How to file a tax amendment Your tax home is in Monaco, and you are a bona fide resident of Monaco for the entire tax year 2013. How to file a tax amendment In 2012, you paid $6,000 for allowable moving expenses for your move from the United States to Monaco. How to file a tax amendment You were fully reimbursed (under a nonaccountable plan) for these expenses in the same year. How to file a tax amendment The reimbursement is included in your income. How to file a tax amendment Your only other income consists of $16,000 wages earned in 2012 after the date of your move, and $100,100 wages earned in Monaco for 2013. How to file a tax amendment Because you did not meet the bona fide residence test for at least 120 days during 2012, the year of the move, the moving expenses are for services you performed in both 2012 and the following year, 2013. How to file a tax amendment Your total foreign earned income for both years is $122,100, consisting of $16,000 wages for 2012, $100,100 wages for 2013, and $6,000 moving expense reimbursement for both years. How to file a tax amendment You have no housing exclusion. How to file a tax amendment The total amount you can exclude is $113,190, consisting of the $97,600 full-year exclusion for 2013 and a $15,590 part-year exclusion for 2012 ($95,100 times the fraction of 60 qualifying bona fide residence days over 366 total days in the year). How to file a tax amendment To find the part of your moving expenses that is not deductible, multiply your $6,000 total expenses by the fraction $113,190 over $122,100. How to file a tax amendment The result, $5,562, is your nondeductible amount. How to file a tax amendment    You must report the full amount of the moving expense reimbursement in the year in which you received the reimbursement. How to file a tax amendment In the preceding example, this year was 2012. How to file a tax amendment You attribute the reimbursement to both 2012 and 2013 only to figure the amount of foreign earned income eligible for exclusion for each year. How to file a tax amendment Move between foreign countries. How to file a tax amendment   If you move between foreign countries, your moving expense is allocable to income earned in the year of the move if you qualified under either the bona fide residence test or the physical presence test for a period that includes at least 120 days in the year of the move. How to file a tax amendment New place of work in U. How to file a tax amendment S. How to file a tax amendment   If your new place of work is in the United States, the deductible moving expenses are directly connected with the income earned in the United States. How to file a tax amendment If you treat a reimbursement from your employer as foreign earned income (see the discussion in chapter 4), you must allocate deductible moving expenses to foreign earned income. How to file a tax amendment Storage expenses. How to file a tax amendment   These expenses are attributable to work you do during the year in which you incur the storage expenses. How to file a tax amendment You cannot deduct the amount allocable to excluded income. How to file a tax amendment Moving Expense Attributable to Foreign Earnings in 2 Years If your moving expense deduction is attributable to your foreign earnings in 2 years (the year of the move and the following year), you should request an extension of time to file your return for the year of the move until after the end of the second year. How to file a tax amendment By then, you should have all the information needed to properly figure the moving expense deduction. How to file a tax amendment See Extensions under When To File and Pay in chapter 1. How to file a tax amendment If you do not request an extension, you should figure the part of the moving expense that you cannot deduct because it is allocable to the foreign earned income you are excluding. How to file a tax amendment You do this by multiplying the moving expense by a fraction, the numerator (top number) of which is your excluded foreign earned income for the year of the move, and the denominator (bottom number) of which is your total foreign earned income for the year of the move. How to file a tax amendment Once you know your foreign earnings and exclusion for the following year, you must either: Adjust the moving expense deduction by filing an amended return for the year of the move, or Recapture any additional unallowable amount as income on your return for the following year. How to file a tax amendment If, after you make the final computation, you have an additional amount of allowable moving expense deduction, you can claim this only on an amended return for the year of the move. How to file a tax amendment You cannot claim it on the return for the second year. How to file a tax amendment Forms To File Report your moving expenses on Form 3903. How to file a tax amendment Report your moving expense deduction on line 26 of Form 1040. How to file a tax amendment If you must reduce your moving expenses by the amount allocable to excluded income (as explained later under How To Report Deductions ), attach a statement to your return showing how you figured this amount. How to file a tax amendment For more information about figuring moving expenses, see Publication 521. How to file a tax amendment Contributions to Individual Retirement Arrangements Contributions to your individual retirement arrangements (IRAs) that are traditional IRAs or Roth IRAs are generally limited to the lesser of $5,500 ($6,500 if 50 or older) or your compensation that is includible in your gross income for the tax year. How to file a tax amendment In determining compensation for this purpose, do not take into account amounts you exclude under either the foreign earned income exclusion or the foreign housing exclusion. How to file a tax amendment Do not reduce your compensation by the foreign housing deduction. How to file a tax amendment If you are covered by an employer retirement plan at work, your deduction for your contributions to your traditional IRAs is generally limited based on your modified adjusted gross income. How to file a tax amendment This is your adjusted gross income figured without taking into account the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. How to file a tax amendment Other modifications are also required. How to file a tax amendment For more information on IRAs, see Publication 590. How to file a tax amendment Taxes of Foreign Countries and U. How to file a tax amendment S. How to file a tax amendment Possessions You can take either a credit or a deduction for income taxes paid to a foreign country or a U. How to file a tax amendment S. How to file a tax amendment possession. How to file a tax amendment Taken as a deduction, foreign income taxes reduce your taxable income. How to file a tax amendment Taken as a credit, foreign income taxes reduce your tax liability. How to file a tax amendment You must treat all foreign income taxes the same way. How to file a tax amendment If you take a credit for any foreign income taxes, you cannot deduct any foreign income taxes. How to file a tax amendment However, you may be able to deduct other foreign taxes. How to file a tax amendment See Deduction for Other Foreign Taxes, later. How to file a tax amendment There is no rule to determine whether it is to your advantage to take a deduction or a credit for foreign income taxes. How to file a tax amendment In most cases, it is to your advantage to take foreign income taxes as a tax credit, which you subtract directly from your U. How to file a tax amendment S. How to file a tax amendment tax liability, rather than as a deduction in figuring taxable income. How to file a tax amendment However, if foreign income taxes were imposed at a high rate and the proportion of foreign income to U. How to file a tax amendment S. How to file a tax amendment income is small, a lower final tax may result from deducting the foreign income taxes. How to file a tax amendment In any event, you should figure your tax liability both ways and then use the one that is better for you. How to file a tax amendment You can make or change your choice within 10 years from the due date for filing the tax return on which you are entitled to take either the deduction or the credit. How to file a tax amendment Foreign income taxes. How to file a tax amendment   These are generally income taxes you pay to any foreign country or possession of the United States. How to file a tax amendment Foreign income taxes on U. How to file a tax amendment S. How to file a tax amendment return. How to file a tax amendment   Foreign income taxes can only be taken as a credit on Form 1040, line 47, or as an itemized deduction on Schedule A. How to file a tax amendment These amounts cannot be included as withheld income taxes on Form 1040, line 62. How to file a tax amendment Foreign taxes paid on excluded income. How to file a tax amendment   You cannot take a credit or deduction for foreign income taxes paid on earnings you exclude from tax under any of the following. How to file a tax amendment Foreign earned income exclusion. How to file a tax amendment Foreign housing exclusion. How to file a tax amendment Possession exclusion. How to file a tax amendment If your wages are completely excluded, you cannot deduct or take a credit for any of the foreign taxes paid on your wages. How to file a tax amendment   If only part of your wages is excluded, you cannot deduct or take a credit for the foreign income taxes allocable to the excluded part. How to file a tax amendment You find the taxes allocable to your excluded wages by applying a fraction to the foreign taxes paid on foreign earned income received during the tax year. How to file a tax amendment The numerator (top number) of the fraction is your excluded foreign earned income received during the tax year minus deductible expenses allocable to that income (not including the foreign housing deduction). How to file a tax amendment The denominator (bottom number) of the fraction is your total foreign earned income received during the tax year minus all deductible expenses allocable to that income (including the foreign housing deduction). How to file a tax amendment   If foreign law taxes both earned income and some other type of income and the taxes on the other type cannot be separated, the denominator of the fraction is the total amount of income subject to foreign tax minus deductible expenses allocable to that income. How to file a tax amendment    If you take a foreign tax credit for tax on income you could have excluded under your choice to exclude foreign earned income or your choice to exclude foreign housing costs, one or both of the choices may be considered revoked. How to file a tax amendment Credit for Foreign Income Taxes If you take the foreign tax credit, you may have to file Form 1116 with Form 1040. How to file a tax amendment Form 1116 is used to figure the amount of foreign tax paid or accrued that can be claimed as a foreign tax credit. How to file a tax amendment Do not include the amount of foreign tax paid or accrued as withheld federal income taxes on Form 1040, line 62. How to file a tax amendment The foreign income tax for which you can claim a credit is the amount of legal and actual tax liability you pay or accrue during the year. How to file a tax amendment The amount for which you can claim a credit is not necessarily the amount withheld by the foreign country. How to file a tax amendment You cannot take a foreign tax credit for income tax you paid to a foreign country that would be refunded by the foreign country if you made a claim for refund. How to file a tax amendment Subsidies. How to file a tax amendment   If a foreign country returns your foreign tax payments to you in the form of a subsidy, you cannot claim a foreign tax credit based on these payments. How to file a tax amendment This rule applies to a subsidy provided by any means that is determined, directly or indirectly, by reference to the amount of tax, or to the base used to figure the tax. How to file a tax amendment   Some ways of providing a subsidy are refunds, credits, deductions, payments, or discharges of obligations. How to file a tax amendment A credit is also not allowed if the subsidy is given to a person related to you, or persons who participated in a transaction or a related transaction with you. How to file a tax amendment Limit The foreign tax credit is limited to the part of your total U. How to file a tax amendment S. How to file a tax amendment tax that is in proportion to your taxable income from sources outside the United States compared to your total taxable income. How to file a tax amendment The allowable foreign tax credit cannot be more than your actual foreign tax liability. How to file a tax amendment Exemption from limit. How to file a tax amendment   You will not be subject to this limit and will not have to file Form 1116 if you meet all three of the following requirements. How to file a tax amendment Your only foreign source income for the year is passive income (dividends, interest, royalties, etc. How to file a tax amendment ) that is reported to you on a payee statement (such as a Form 1099-DIV or 1099-INT). How to file a tax amendment Your foreign taxes for the year that qualify for the credit are not more than $300 ($600 if you are filing a joint return) and are reported on a payee statement. How to file a tax amendment You elect this procedure. How to file a tax amendment If you make this election, you cannot carry back or carry over any unused foreign tax to or from this year. How to file a tax amendment Separate limit. How to file a tax amendment   You must figure the limit on a separate basis with regard to “passive category income” and “general category income” (see the instructions for Form 1116). How to file a tax amendment Figuring the limit. How to file a tax amendment   In figuring taxable income in each category, you take into account only the amount that you must include in income on your federal tax return. How to file a tax amendment Do not take any excluded amount into account. How to file a tax amendment   To determine your taxable income in each category, deduct expenses and losses that are definitely related to that income. How to file a tax amendment   Other expenses (such as itemized deductions or the standard deduction) not definitely related to specific items of income must be apportioned to the foreign income in each category by multiplying them by a fraction. How to file a tax amendment The numerator (top number) of the fraction is your gross foreign income in the separate limit category. How to file a tax amendment The denominator (bottom number) of the fraction is your gross income from all sources. How to file a tax amendment For this purpose, gross income includes income that is excluded under the foreign earned income provisions but does not include any other exempt income. How to file a tax amendment You must use special rules for deducting interest expenses. How to file a tax amendment For more information on allocating and apportioning your deductions, see Publication 514. How to file a tax amendment Exemptions. How to file a tax amendment   Do not take the deduction for exemptions for yourself, your spouse, or your dependents in figuring taxable income for purposes of the limit. How to file a tax amendment Recapture of foreign losses. How to file a tax amendment   If you have an overall foreign loss and the loss reduces your U. How to file a tax amendment S. How to file a tax amendment source income (resulting in a reduction of your U. How to file a tax amendment S. How to file a tax amendment tax liability), you must recapture the loss in later years when you have taxable income from foreign sources. How to file a tax amendment This is done by treating a part of your taxable income from foreign sources in later years as U. How to file a tax amendment S. How to file a tax amendment source income. How to file a tax amendment This reduces the numerator of the limiting fraction and the resulting foreign tax credit limit. How to file a tax amendment Recapture of domestic losses. How to file a tax amendment   If you have an overall domestic loss (resulting in no U. How to file a tax amendment S. How to file a tax amendment tax liability), you cannot claim a foreign tax credit for taxes paid during that year. How to file a tax amendment You must recapture the loss in later years when you have U. How to file a tax amendment S. How to file a tax amendment source taxable income. How to file a tax amendment This is done by treating a part of your taxable income from U. How to file a tax amendment S. How to file a tax amendment sources in later years as foreign source income. How to file a tax amendment This increases the numerator of the limiting fraction and the resulting foreign tax credit limit. How to file a tax amendment Foreign tax credit carryback and carryover. How to file a tax amendment   The amount of foreign income tax not allowed as a credit because of the limit can be carried back 1 year and carried forward 10 years. How to file a tax amendment   More information on figuring the foreign tax credit can be found in Publication 514. How to file a tax amendment Deduction for Foreign Income Taxes Instead of taking the foreign tax credit, you can deduct foreign income taxes as an itemized deduction on Schedule A (Form 1040). How to file a tax amendment You can deduct only foreign income taxes paid on income that is subject to U. How to file a tax amendment S. How to file a tax amendment tax. How to file a tax amendment You cannot deduct foreign taxes paid on earnings you exclude from tax under any of the following. How to file a tax amendment Foreign earned income exclusion. How to file a tax amendment Foreign housing exclusion. How to file a tax amendment Possession exclusion. How to file a tax amendment Example. How to file a tax amendment You are a U. How to file a tax amendment S. How to file a tax amendment citizen and qualify to exclude your foreign earned income. How to file a tax amendment Your excluded wages in Country X are $70,000 on which you paid income tax of $10,000. How to file a tax amendment You received dividends from Country X of $2,000 on which you paid income tax of $600. How to file a tax amendment You can deduct the $600 tax payment because the dividends relating to it are subject to U. How to file a tax amendment S. How to file a tax amendment tax. How to file a tax amendment Because you exclude your wages, you cannot deduct the income tax of $10,000. How to file a tax amendment If you exclude only a part of your wages, see the earlier discussion under Foreign taxes paid on excluded income. How to file a tax amendment Deduction for Other Foreign Taxes You can deduct real property taxes you pay that are imposed on you by a foreign country. How to file a tax amendment You take this deduction on Schedule A (Form 1040). How to file a tax amendment You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. How to file a tax amendment On the other hand, you generally can deduct personal property taxes when you pay them to U. How to file a tax amendment S. How to file a tax amendment possessions. How to file a tax amendment But if you claim the possession exclusion, see Publication 570. How to file a tax amendment The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. How to file a tax amendment You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes imposed by a foreign country. How to file a tax amendment How To Report Deductions If you exclude foreign earned income or housing amounts, how you show your deductions on your tax return and how you figure the amount allocable to your excluded income depends on whether the expenses are used in figuring adjusted gross income (Form 1040, line 38) or are itemized deductions. How to file a tax amendment If you have deductions used in figuring adjusted gross income, enter the total amount for each of these items on the appropriate lines and schedules of Form 1040. How to file a tax amendment Generally, you figure the amount of a deduction related to the excluded income by multiplying the deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. How to file a tax amendment Enter the amount of the deduction(s) related to excluded income on line 44 of Form 2555. How to file a tax amendment If you have itemized deductions related to excluded income, enter on Schedule A (Form 1040) only the part not related to excluded income. How to file a tax amendment You figure that amount by subtracting from the total deduction the amount related to excluded income. How to file a tax amendment Generally, you figure the amount that is related to the excluded income by multiplying the total deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. How to file a tax amendment Attach a statement to your return showing how you figured the deductible amount. How to file a tax amendment Example 1. How to file a tax amendment You are a U. How to file a tax amendment S. How to file a tax amendment citizen employed as an accountant. How to file a tax amendment Your tax home is in Germany for the entire tax year. How to file a tax amendment You meet the physical presence test. How to file a tax amendment Your foreign earned income for the year was $122,000 and your investment income was $10,380. How to file a tax amendment After excluding $97,600, your AGI is $34,780. How to file a tax amendment You had unreimbursed business expenses of $2,500 for travel and entertainment in earning your foreign income, of which $500 was for meals and entertainment. How to file a tax amendment These expenses are deductible only as miscellaneous deductions on Schedule A (Form 1040). How to file a tax amendment You also have $500 of miscellaneous expenses that are not related to your foreign income that you enter on line 23 of Schedule A. How to file a tax amendment You must fill out Form 2106. How to file a tax amendment On that form, reduce your deductible meal and entertainment expenses by 50% ($250). How to file a tax amendment You must reduce the remaining $2,250 of travel and entertainment expenses by 80% ($1,800) because you excluded 80% ($97,600/$122,000) of your foreign earned income. How to file a tax amendment You carry the remaining total of $450 to line 21 of Schedule A. How to file a tax amendment Add the $450 to the $500 that you have on line 23 and enter the total ($950) on line 24. How to file a tax amendment On line 26 of Schedule A, enter $696, which is 2% of your adjusted gross income of $34,780 (line 38, Form 1040) and subtract it from the amount on line 24. How to file a tax amendment Enter $254 on line 27 of Schedule A. How to file a tax amendment Example 2. How to file a tax amendment You are a U. How to file a tax amendment S. How to file a tax amendment citizen, have a tax home in Spain, and meet the physical presence test. How to file a tax amendment You are self-employed and personal services produce the business income. How to file a tax amendment Your gross income was $116,931, business expenses $66,895, and net income (profit) $50,036. How to file a tax amendment You choose the foreign earned income exclusion and exclude $97,600 of your gross income. How to file a tax amendment Since your excluded income is 83. How to file a tax amendment 47% of your total income, 83. How to file a tax amendment 47% of your business expenses are not deductible. How to file a tax amendment Report your total income and expenses on Schedule C (Form 1040). How to file a tax amendment On Form 2555 you will show the following: Line 20a, $116,931, gross income, Lines 42 and 43, $97,600, foreign earned income exclusion, and Line 44, $55,837 (83. How to file a tax amendment 47% × $66,895) business expenses attributable to the exclusion. How to file a tax amendment In this situation (Example 2), you cannot use Form 2555-EZ since you had self-employment income and business expenses. How to file a tax amendment Example 3. How to file a tax amendment Assume in Example 2 that both capital and personal services combine to produce the business income. How to file a tax amendment No more than 30% of your net income, or $15,011, assuming that this amount is a reasonable allowance for your services, is considered earned and can be excluded. How to file a tax amendment Your exclusion of $15,011 is 12. How to file a tax amendment 84% of your gross income ($15,011 ÷ $116,931). How to file a tax amendment Because you excluded 12. How to file a tax amendment 84% of your total income, $8,589 (. How to file a tax amendment 1284 x $66,895) of your business expenses is attributable to the excluded income and is not deductible. How to file a tax amendment Example 4. How to file a tax amendment You are a U. How to file a tax amendment S. How to file a tax amendment citizen, have a tax home in Brazil, and meet the physical presence test. How to file a tax amendment You are self-employed and both capital and personal services combine to produce business income. How to file a tax amendment Your gross income was $146,000, business expenses were $172,000, and your net loss was $26,000. How to file a tax amendment A reasonable allowance for the services you performed for the business is $77,000. How to file a tax amendment Because you incurred a net loss, the earned income limit of 30% of your net profit does not apply. How to file a tax amendment The $77,000 is foreign earned income. How to file a tax amendment If you choose to exclude the $77,000, you exclude 52. How to file a tax amendment 74% of your gross income ($77,000 ÷ $146,000), and 52. How to file a tax amendment 74% of your business expenses ($90,713) is attributable to that income and is not deductible. How to file a tax amendment Show your total income and expenses on Schedule C (Form 1040). How to file a tax amendment On Form 2555, exclude $77,000 and show $90,713 on line 44. How to file a tax amendment Subtract line 44 from line 43, and enter the difference as a negative (in parentheses) on line 45. How to file a tax amendment Because this amount is negative, enter it as a positive (no parentheses) on line 21, Form 1040, and combine it with your other income to arrive at total income on line 22 of Form 1040. How to file a tax amendment In this situation (Example 4), you would probably not want to choose the foreign earned income exclusion if this was the first year you were eligible. How to file a tax amendment If you had chosen the exclusion in an earlier year, you might want to revoke the choice for this year. How to file a tax amendment To do so would mean that you could not claim the exclusion again for the next 5 tax years without IRS approval. How to file a tax amendment See Choosing the Exclusion in chapter 4. How to file a tax amendment Example 5. How to file a tax amendment You are a U. How to file a tax amendment S. How to file a tax amendment citizen, have a tax home in Panama, and meet the bona fide residence test. How to file a tax amendment You have been performing services for clients as a partner in a firm that provides services exclusively in Panama. How to file a tax amendment Capital investment is not material in producing the partnership's income. How to file a tax amendment Under the terms of the partnership agreement, you are to receive 50% of the net profits. How to file a tax amendment The partnership received gross income of $244,000 and incurred operating expenses of $98,250. How to file a tax amendment Of the net profits of $145,750, you received $72,875 as your distributive share. How to file a tax amendment You choose to exclude $97,600 of your share of the gross income. How to file a tax amendment Because you exclude 80% ($97,600 ÷ $122,000) of your share of the gross income, you cannot deduct $39,300, 80% of your share of the operating expenses (. How to file a tax amendment 80 × $49,125). How to file a tax amendment Report $72,875, your distributive share of the partnership net profit, on Schedule E (Form 1040), Supplemental Income and Loss. How to file a tax amendment On Form 2555, show $97,600 on line 42 and show $39,300 on line 44. How to file a tax amendment Your exclusion on Form 2555 is $58,300. How to file a tax amendment In this situation (Example 5), you cannot use Form 2555-EZ since you had earned income other than salaries and wages and you had business expenses. How to file a tax amendment Prev  Up  Next   Home   More Online Publications
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Understanding Your CP60 Notice

We removed a payment erroneously applied to your account.


What you need to do

  • Review your notice as it provides the date and amount of the payment we removed.
  • Pay the amount you owe by the date stated on the notice.
  • If you can't pay the amount in full, pay as much as you can now and make payment arrangements for the remainder. Learn more about payment options such as installment payment plans or call us at 1-800-829-8374.

You may want to...


Answers to Common Questions

Why did I receive this notice?
You received this notice because a payment was applied to your account in error.

What should I do if I believe the payment was incorrectly removed?
Mail us a copy of the proof of payment to the address on the notice.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 04-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The How To File A Tax Amendment

How to file a tax amendment 12. How to file a tax amendment   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How to file a tax amendment Free help with your tax return. How to file a tax amendment   You can get free help preparing your return nationwide from IRS-certified volunteers. How to file a tax amendment The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How to file a tax amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to file a tax amendment 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 file a tax amendment In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How to file a tax amendment To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How to file a tax amendment gov, download the IRS2Go app, or call 1-800-906-9887. How to file a tax amendment   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to file a tax amendment To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to file a tax amendment aarp. How to file a tax amendment org/money/taxaide or call 1-888-227-7669. How to file a tax amendment For more information on these programs, go to IRS. How to file a tax amendment gov and enter “VITA” in the search box. How to file a tax amendment Internet. How to file a tax amendment    IRS. How to file a tax amendment gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How to file a tax amendment Download the free IRS2Go app from the iTunes app store or from Google Play. How to file a tax amendment Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to file a tax amendment Check the status of your 2013 refund with the Where's My Refund? application on IRS. How to file a tax amendment gov or download the IRS2Go app and select the Refund Status option. How to file a tax amendment The IRS issues more than 9 out of 10 refunds in less than 21 days. How to file a tax amendment Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How to file a tax amendment You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to file a tax amendment The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to file a tax amendment Use the Interactive Tax Assistant (ITA) to research your tax questions. How to file a tax amendment No need to wait on the phone or stand in line. How to file a tax amendment The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How to file a tax amendment When you reach the response screen, you can print the entire interview and the final response for your records. How to file a tax amendment New subject areas are added on a regular basis. How to file a tax amendment  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How to file a tax amendment gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How to file a tax amendment You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How to file a tax amendment The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How to file a tax amendment When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How to file a tax amendment Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How to file a tax amendment You can also ask the IRS to mail a return or an account transcript to you. How to file a tax amendment Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How to file a tax amendment gov or by calling 1-800-908-9946. How to file a tax amendment Tax return and tax account transcripts are generally available for the current year and the past three years. How to file a tax amendment Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How to file a tax amendment Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How to file a tax amendment If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How to file a tax amendment Check the status of your amended return using Where's My Amended Return? Go to IRS. How to file a tax amendment gov and enter Where's My Amended Return? in the search box. How to file a tax amendment You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to file a tax amendment It can take up to 3 weeks from the date you mailed it to show up in our system. How to file a tax amendment Make a payment using one of several safe and convenient electronic payment options available on IRS. How to file a tax amendment gov. How to file a tax amendment Select the Payment tab on the front page of IRS. How to file a tax amendment gov for more information. How to file a tax amendment Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How to file a tax amendment Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to file a tax amendment gov. How to file a tax amendment Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to file a tax amendment Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to file a tax amendment gov. How to file a tax amendment Request an Electronic Filing PIN by going to IRS. How to file a tax amendment gov and entering Electronic Filing PIN in the search box. How to file a tax amendment Download forms, instructions and publications, including accessible versions for people with disabilities. How to file a tax amendment Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How to file a tax amendment gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How to file a tax amendment An employee can answer questions about your tax account or help you set up a payment plan. How to file a tax amendment Before you visit, check the Office Locator on IRS. How to file a tax amendment gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How to file a tax amendment If you have a special need, such as a disability, you can request an appointment. How to file a tax amendment Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to file a tax amendment Apply for an Employer Identification Number (EIN). How to file a tax amendment Go to IRS. How to file a tax amendment gov and enter Apply for an EIN in the search box. How to file a tax amendment Read the Internal Revenue Code, regulations, or other official guidance. How to file a tax amendment Read Internal Revenue Bulletins. How to file a tax amendment Sign up to receive local and national tax news and more by email. How to file a tax amendment Just click on “subscriptions” above the search box on IRS. How to file a tax amendment gov and choose from a variety of options. How to file a tax amendment Phone. How to file a tax amendment    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to file a tax amendment Download the free IRS2Go app from the iTunes app store or from Google Play. How to file a tax amendment Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How to file a tax amendment gov, or download the IRS2Go app. How to file a tax amendment Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to file a tax amendment The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to file a tax amendment Most VITA and TCE sites offer free electronic filing. How to file a tax amendment Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to file a tax amendment 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 file a tax amendment Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How to file a tax amendment If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to file a tax amendment The IRS issues more than 9 out of 10 refunds in less than 21 days. How to file a tax amendment Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to file a tax amendment Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How to file a tax amendment The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to file a tax amendment Note, the above information is for our automated hotline. How to file a tax amendment Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How to file a tax amendment Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to file a tax amendment You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to file a tax amendment It can take up to 3 weeks from the date you mailed it to show up in our system. How to file a tax amendment Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How to file a tax amendment You should receive your order within 10 business days. How to file a tax amendment Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How to file a tax amendment If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How to file a tax amendment Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to file a tax amendment The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to file a tax amendment These individuals can also contact the IRS through relay services such as the Federal Relay Service. How to file a tax amendment Walk-in. How to file a tax amendment   You can find a selection of forms, publications and services — in-person. How to file a tax amendment Products. How to file a tax amendment You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file a tax amendment Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to file a tax amendment Services. How to file a tax amendment You can walk in to your local TAC for face-to-face tax help. How to file a tax amendment An employee can answer questions about your tax account or help you set up a payment plan. How to file a tax amendment Before visiting, use the Office Locator tool on IRS. How to file a tax amendment gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How to file a tax amendment   Please contact the office for times when assistance will be available. How to file a tax amendment Mail. How to file a tax amendment   You can send your order for forms, instructions, and publications to the address below. How to file a tax amendment You should receive a response within 10 business days after your request is received. How to file a tax amendment Internal Revenue Service 1201 N. How to file a tax amendment Mitsubishi Motorway Bloomington, IL 61705-6613   Taxpayer Advocate Service. How to file a tax amendment   The Taxpayer Advocate Service Is here to help you. How to file a tax amendment The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to file a tax amendment Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to file a tax amendment   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 file a tax amendment 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 file a tax amendment You face (or your business is facing) an immediate threat of adverse action. How to file a tax amendment 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 file a tax amendment   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 file a tax amendment Here's why we can help: TAS is an independent organization within the IRS. How to file a tax amendment Our advocates know how to work with the IRS. How to file a tax amendment Our services are free and tailored to meet your needs. How to file a tax amendment We have offices in every state, the District of Columbia, and Puerto Rico. How to file a tax amendment   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. How to file a tax amendment  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to file a tax amendment If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. How to file a tax amendment Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. How to file a tax amendment Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to file a tax amendment Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to file a tax amendment Prev  Up  Next   Home   More Online Publications