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How To File An Amended Tax Return

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How To File An Amended Tax Return

How to file an amended tax return 4. How to file an amended tax return   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. How to file an amended tax return You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. How to file an amended tax return If you have a choice, you should use the method that gives you the lower tax. How to file an amended tax return Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. How to file an amended tax return Generally, the standard deduction amounts are adjusted each year for inflation. How to file an amended tax return In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. How to file an amended tax return Persons not eligible for the standard deduction. How to file an amended tax return   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. How to file an amended tax return You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. How to file an amended tax return   If you are a nonresident alien who is married to a U. How to file an amended tax return S. How to file an amended tax return citizen or resident alien at the end of the year, you can choose to be treated as a U. How to file an amended tax return S. How to file an amended tax return resident. How to file an amended tax return See Publication 519, U. How to file an amended tax return S. How to file an amended tax return Tax Guide for Aliens. How to file an amended tax return If you make this choice, you can take the standard deduction. How to file an amended tax return Decedent's final return. How to file an amended tax return   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. How to file an amended tax return However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. How to file an amended tax return Higher standard deduction for age (65 or older). How to file an amended tax return   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. How to file an amended tax return You are considered age 65 on the day before your 65th birthday. How to file an amended tax return Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. How to file an amended tax return Higher standard deduction for blindness. How to file an amended tax return   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. How to file an amended tax return You qualify for this benefit if you are totally or partly blind. How to file an amended tax return Not totally blind. How to file an amended tax return   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. How to file an amended tax return   If your eye condition will never improve beyond these limits, the statement should include this fact. How to file an amended tax return You must keep the statement in your records. How to file an amended tax return   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. How to file an amended tax return Spouse 65 or older or blind. How to file an amended tax return   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. How to file an amended tax return    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. How to file an amended tax return Example. How to file an amended tax return This example illustrates how to determine your standard deduction using Worksheet 4-1. How to file an amended tax return Bill and Lisa are filing a joint return for 2013. How to file an amended tax return Both are over age 65. How to file an amended tax return Neither is blind, and neither can be claimed as a dependent. How to file an amended tax return They do not itemize deductions, so they use Worksheet 4-1. How to file an amended tax return Because they are married filing jointly, they enter $12,200 on line 1. How to file an amended tax return They check the “No” box on line 2, so they also enter $12,200 on line 4. How to file an amended tax return Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. How to file an amended tax return They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. How to file an amended tax return Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). How to file an amended tax return However, the standard deduction may be higher if the individual is 65 or older or blind. How to file an amended tax return If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. How to file an amended tax return Worksheet 4-1. How to file an amended tax return 2013 Standard Deduction Worksheet Caution. How to file an amended tax return If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. How to file an amended tax return If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. How to file an amended tax return Put the total number of boxes checked in box c and go to line 1. How to file an amended tax return a. How to file an amended tax return You   Born before  January 2, 1949     Blind b. How to file an amended tax return Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. How to file an amended tax return Total boxes checked             1. How to file an amended tax return Enter the amount shown below for your filing status. How to file an amended tax return               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. How to file an amended tax return           2. How to file an amended tax return Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. How to file an amended tax return Skip line 3; enter the amount from line 1 on line 4. How to file an amended tax return   Yes. How to file an amended tax return Go to line 3. How to file an amended tax return         3. How to file an amended tax return Is your earned income* more than $650?               Yes. How to file an amended tax return Add $350 to your earned income. How to file an amended tax return Enter the total   3. How to file an amended tax return         No. How to file an amended tax return Enter $1,000 4. How to file an amended tax return Enter the smaller of line 1 or line 3 4. How to file an amended tax return   5. How to file an amended tax return If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). How to file an amended tax return Enter the result here. How to file an amended tax return Otherwise, enter -0- 5. How to file an amended tax return   6. How to file an amended tax return Add lines 4 and 5. How to file an amended tax return This is your standard deduction for 2013. How to file an amended tax return 6. How to file an amended tax return   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. How to file an amended tax return It also includes any amount received as a scholarship that you must include in your income. How to file an amended tax return Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). How to file an amended tax return Itemized Deductions Some individuals should itemize their deductions because it will save them money. How to file an amended tax return Others should itemize because they do not qualify for the standard deduction. How to file an amended tax return See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. How to file an amended tax return You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. How to file an amended tax return For more information, see Overall limitation, later. How to file an amended tax return Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). How to file an amended tax return You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. How to file an amended tax return 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. How to file an amended tax return See the Schedule A (Form 1040) instructions for more information. How to file an amended tax return Overall limitation. How to file an amended tax return   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). How to file an amended tax return  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. How to file an amended tax return Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). How to file an amended tax return Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. How to file an amended tax return For more information, see the following discussions of selected items, which are presented in alphabetical order. How to file an amended tax return A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. How to file an amended tax return Table 4-1. How to file an amended tax return Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. How to file an amended tax return ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. How to file an amended tax return ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. How to file an amended tax return Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. How to file an amended tax return Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. How to file an amended tax return 5% of your adjusted gross income if you or your spouse is age 65 or older). How to file an amended tax return What to include. How to file an amended tax return   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. How to file an amended tax return If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. How to file an amended tax return If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. How to file an amended tax return You can include medical expenses you charge to your credit card in the year the charge is made. How to file an amended tax return It does not matter when you actually pay the amount charged. How to file an amended tax return Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. How to file an amended tax return Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. How to file an amended tax return Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. How to file an amended tax return Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. How to file an amended tax return Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. How to file an amended tax return Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. How to file an amended tax return This is a personal expense that is not deductible. How to file an amended tax return However, you may be able to include certain expenses paid to a person providing nursing-type services. How to file an amended tax return For more information, see Nursing Services , later. How to file an amended tax return Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. How to file an amended tax return For more information, see Qualified long-term care services under Long-Term Care, later. How to file an amended tax return Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. How to file an amended tax return This includes amounts paid for meals and lodging. How to file an amended tax return Also, see Meals and Lodging , later. How to file an amended tax return Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. How to file an amended tax return Qualified long-term care services. How to file an amended tax return   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. How to file an amended tax return Chronically ill individual. How to file an amended tax return    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. How to file an amended tax return He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. How to file an amended tax return Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. How to file an amended tax return He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. How to file an amended tax return Maintenance and personal care services. How to file an amended tax return    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). How to file an amended tax return Qualified long-term care insurance contracts. How to file an amended tax return   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. How to file an amended tax return The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. How to file an amended tax return   The amount of qualified long-term care premiums you can include is limited. How to file an amended tax return You can include the following as medical expenses on Schedule A (Form 1040). How to file an amended tax return Qualified long-term care premiums up to the following amounts. How to file an amended tax return Age 40 or under – $360. How to file an amended tax return Age 41 to 50 – $680. How to file an amended tax return Age 51 to 60 – $1,360. How to file an amended tax return Age 61 to 70 – $3,640. How to file an amended tax return Age 71 or over – $4,550. How to file an amended tax return Unreimbursed expenses for qualified long-term care services. How to file an amended tax return Note. How to file an amended tax return The limit on premiums is for each person. How to file an amended tax return Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. How to file an amended tax return You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. How to file an amended tax return You can include the cost of such lodging while away from home if all of the following requirements are met. How to file an amended tax return The lodging is primarily for, and essential to, medical care. How to file an amended tax return The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. How to file an amended tax return The lodging is not lavish or extravagant under the circumstances. How to file an amended tax return There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. How to file an amended tax return The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. How to file an amended tax return You can include lodging for a person traveling with the person receiving the medical care. How to file an amended tax return For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. How to file an amended tax return (Meals are not included. How to file an amended tax return ) Nursing home. How to file an amended tax return   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). How to file an amended tax return This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. How to file an amended tax return   Do not include the cost of meals and lodging if the reason for being in the home is personal. How to file an amended tax return However, you can include in medical expenses the part of the cost that is for medical or nursing care. How to file an amended tax return Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. How to file an amended tax return Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). How to file an amended tax return If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. How to file an amended tax return The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. How to file an amended tax return Medicare Part A. How to file an amended tax return   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. How to file an amended tax return The payroll tax paid for Medicare Part A is not a medical expense. How to file an amended tax return If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. How to file an amended tax return In this situation you can include the premiums you paid for Medicare Part A as a medical expense. How to file an amended tax return Medicare Part B. How to file an amended tax return   Medicare Part B is a supplemental medical insurance. How to file an amended tax return Premiums you pay for Medicare Part B are a medical expense. How to file an amended tax return If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. How to file an amended tax return If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. How to file an amended tax return SSA. How to file an amended tax return gov, to find out your premium. How to file an amended tax return Medicare Part D. How to file an amended tax return   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. How to file an amended tax return You can include as a medical expense premiums you pay for Medicare Part D. How to file an amended tax return Prepaid insurance premiums. How to file an amended tax return   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). How to file an amended tax return Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. How to file an amended tax return A prescribed drug is one that requires a prescription by a doctor for its use by an individual. How to file an amended tax return You can also include amounts you pay for insulin. How to file an amended tax return Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. How to file an amended tax return Imported medicines and drugs. How to file an amended tax return   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. How to file an amended tax return Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. How to file an amended tax return The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. How to file an amended tax return This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. How to file an amended tax return These services can be provided in your home or another care facility. How to file an amended tax return Generally, only the amount spent for nursing services is a medical expense. How to file an amended tax return If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. How to file an amended tax return However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. How to file an amended tax return See Maintenance and personal care services under Qualified long-term care services, earlier. How to file an amended tax return Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. How to file an amended tax return See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. How to file an amended tax return You can also include in medical expenses part of the amount you pay for that attendant's meals. How to file an amended tax return Divide the food expense among the household members to find the cost of the attendant's food. How to file an amended tax return Then divide that cost in the same manner as in the preceding paragraph. How to file an amended tax return If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. How to file an amended tax return This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. How to file an amended tax return Employment taxes. How to file an amended tax return   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. How to file an amended tax return If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. How to file an amended tax return For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. How to file an amended tax return Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. How to file an amended tax return Car expenses. How to file an amended tax return    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. How to file an amended tax return You cannot include depreciation, insurance, general repair, or maintenance expenses. How to file an amended tax return   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. How to file an amended tax return   You can also include parking fees and tolls. How to file an amended tax return You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. How to file an amended tax return You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. How to file an amended tax return Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. 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Understanding your CP276B Notice

We didn't receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Review your records to see if you are paying your current payroll taxes on time.
  • Correct the copy of your tax return and the tax liability schedule that you kept for your records.

You may want to...


Answers to Common Questions

Do I have to reply to this notice?
No, but you should check your records to see why your tax deposits were incorrect.

How do I know whether I should make monthly or semiweekly payroll tax deposits?
Go back and look at the total tax liability for the four quarters before the quarter ending in June of last year if you file a quarterly return. Annual return filers should go back and look at the total tax liability of the year before their previous filing year.

For either a quarterly or an annual filer, a total tax liability of $50,000 or less means you can make your federal payroll tax deposits monthly. A tax liability greater than $50,000 means you have to make semiweekly payroll tax deposits.

When are my payroll tax deposits due?
The following table shows the schedule for semiweekly payroll tax deposits:

When Then
The payroll tax liability period is Saturday, Sunday, Monday, and Tuesday Make the tax deposit by the following Friday.
The payroll tax liability period is Wednesday, Thursday, and Friday Make the tax deposit by the following Wednesday.
A holiday falls on a weekday after the payroll tax liability period and before or on the normal deposit day Extend the deposit due date one business day for each day of holiday.

Monthly payroll tax depositors must make their tax deposits by the fifteenth of each month. When the fifteenth falls on a Saturday, a Sunday, or a legal holiday, tax deposits are due on the next business day.

Do I have to make my payroll tax deposits electronically?
Normally, yes. However, you may send your payment in with your tax return when your tax liability is $2,500 or less. If you file a quarterly tax return, another time when you may send in your payment with your return is when:

  • Your tax liabilities never totaled $100,000 or more in a deposit period, and
  • Your tax liability in the preceding quarter was $2,500 or less.

Tips for next time you file

Report each tax liability (not your deposits) on the tax liability schedule.

Make sure that that the amount on your tax liability schedule matches the payroll tax amount on your tax return.

Do not list negative amounts on your tax liability schedule.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP276B, Page 1

Notice CP276B, Page 2

Page Last Reviewed or Updated: 27-Jan-2014

The How To File An Amended Tax Return

How to file an amended tax return 2. How to file an amended tax return   Maximum Amount Contributable (MAC) Table of Contents Components of Your MAC How Do I Figure My MAC?Elective deferrals only. How to file an amended tax return Nonelective contributions only. How to file an amended tax return Elective deferrals and nonelective contributions. How to file an amended tax return When Should I Figure My MAC? Throughout this publication, the limit on the amount that can be contributed to your 403(b) account for any year is referred to as your maximum amount contributable (MAC). How to file an amended tax return This chapter: Introduces the components of your MAC, Tells you how to figure your MAC, and Tells you when to figure your MAC. How to file an amended tax return Components of Your MAC Generally, before you can determine your MAC, you must first figure the components of your MAC. How to file an amended tax return The components of your MAC are: The limit on annual additions (chapter 3), and The limit on elective deferrals (chapter 4). How to file an amended tax return How Do I Figure My MAC? Generally, contributions to your 403(b) account are limited to the lesser of: The limit on annual additions, or The limit on elective deferrals. How to file an amended tax return Depending upon the type of contributions made to your 403(b) account, only one of the limits may apply to you. How to file an amended tax return Which limit applies. How to file an amended tax return   Whether you must apply one or both of the limits depends on the type of contributions made to your 403(b) account during the year. How to file an amended tax return Elective deferrals only. How to file an amended tax return   If the only contributions made to your 403(b) account during the year were elective deferrals made under a salary reduction agreement, you will need to figure both of the limits. How to file an amended tax return Your MAC is the lesser of the two limits. How to file an amended tax return Nonelective contributions only. How to file an amended tax return   If the only contributions made to your 403(b) account during the year were nonelective contributions (employer contributions not made under a salary reduction agreement), you will only need to figure the limit on annual additions. How to file an amended tax return Your MAC is the limit on annual additions. How to file an amended tax return Elective deferrals and nonelective contributions. How to file an amended tax return   If the contributions made to your 403(b) account were a combination of both elective deferrals made under a salary reduction agreement and nonelective contributions (employer contributions not made under a salary reduction agreement), you will need to figure both limits. How to file an amended tax return Your MAC is the limit on the annual additions. How to file an amended tax return   You need to figure the limit on elective deferrals to determine if you have excess elective deferrals, which are explained in chapter 7. How to file an amended tax return Worksheets. How to file an amended tax return   Worksheets are available in chapter 9 to help you figure your MAC. How to file an amended tax return When Should I Figure My MAC? At the beginning of 2014, you should refigure your 2013 MAC based on your actual compensation for 2013. How to file an amended tax return This will allow you to determine if the amount that has been contributed to your 403(b) account for 2013 has exceeded the allowable limits. How to file an amended tax return In some cases, this will allow you to avoid penalties and additional taxes. How to file an amended tax return See chapter 7. How to file an amended tax return Generally, you should figure your MAC for the current year at the beginning of each tax year using a conservative estimate of your compensation. How to file an amended tax return If your compensation changes during the year, you should refigure your MAC based on a revised conservative estimate. How to file an amended tax return By doing this, you will be able to determine if contributions to your 403(b) account can be increased or should be decreased for the year. How to file an amended tax return Prev  Up  Next   Home   More Online Publications