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Where Do I Send My 1040x

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Where Do I Send My 1040x

Where do i send my 1040x Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Appendix A Please click here for the text description of the image. Where do i send my 1040x Table A-1 and A-2 Please click here for the text description of the image. Where do i send my 1040x Table A-3 and A-4 Please click here for the text description of the image. Where do i send my 1040x Table A-5 and A-6 This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table A-7 This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table A-8 This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table A-8 (continued) This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table A-9 This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table A-9 (continued) This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table A-10 This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table A–10 (continued) This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table A-11 Please click here for the text description of the image. Where do i send my 1040x Table A-11 (continued) This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table A-12 This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table A-12 (continued) This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table A-13, A-14 and A-14 (continued. Where do i send my 1040x 1) Please click here for the text description of the image. Where do i send my 1040x Table A-14 (continued. Where do i send my 1040x 2) Please click here for the text description of the image. Where do i send my 1040x Table A-15 Please click here for the text description of the image. Where do i send my 1040x Table A-15 (continued) Please click here for the text description of the image. Where do i send my 1040x Table A-16 Please click here for the text description of the image. Where do i send my 1040x Table A-16 (continued) This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table A-17 Please click here for the text description of the image. Where do i send my 1040x Table A-17 (continued) Please click here for the text description of the image. Where do i send my 1040x Table A-18 This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table A-18 (continued) This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table A-19 and Table A-20 Please click here for the text description of the image. Where do i send my 1040x Quality Indian Reservation Property Tables Please click here for the text description of the image. Where do i send my 1040x Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. Where do i send my 1040x The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Where do i send my 1040x It is shown as Table B-1. Where do i send my 1040x The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Where do i send my 1040x It is shown as Table B-2. Where do i send my 1040x How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Where do i send my 1040x Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Where do i send my 1040x However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Where do i send my 1040x Use the tables in the order shown below to determine the recovery period of your depreciable property. Where do i send my 1040x Table B-1. Where do i send my 1040x   Check Table B-1 for a description of the property. Where do i send my 1040x If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Where do i send my 1040x If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. Where do i send my 1040x If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Where do i send my 1040x If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. Where do i send my 1040x Tax-exempt use property subject to a lease. Where do i send my 1040x   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). Where do i send my 1040x Table B-2. Where do i send my 1040x   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. Where do i send my 1040x Property not in either table. Where do i send my 1040x   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. Where do i send my 1040x This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Where do i send my 1040x See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. Where do i send my 1040x Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Where do i send my 1040x Qualified rent-to-own property. Where do i send my 1040x A motorsport entertainment complex placed in service before January 1, 2014. Where do i send my 1040x Any retail motor fuels outlet. Where do i send my 1040x Any qualified leasehold improvement property placed in service before January 1, 2014. Where do i send my 1040x Any qualified restaurant property placed in service before January 1, 2014. Where do i send my 1040x Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Where do i send my 1040x Any water utility property. Where do i send my 1040x Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. Where do i send my 1040x Natural gas gathering and distribution lines placed in service after April 11, 2005. Where do i send my 1040x Example 1. Where do i send my 1040x Richard Green is a paper manufacturer. Where do i send my 1040x During the year, he made substantial improvements to the land on which his paper plant is located. Where do i send my 1040x He checks Table B-1 and finds land improvements under asset class 00. Where do i send my 1040x 3. Where do i send my 1040x He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Where do i send my 1040x 1, Manufacture of Pulp and Paper. Where do i send my 1040x He uses the recovery period under this asset class because it specifically includes land improvements. Where do i send my 1040x The land improvements have a 13-year class life and a 7-year recovery period for GDS. Where do i send my 1040x If he elects to use ADS, the recovery period is 13 years. Where do i send my 1040x If Richard only looked at Table B-1, he would select asset class 00. Where do i send my 1040x 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Where do i send my 1040x Example 2. Where do i send my 1040x Sam Plower produces rubber products. Where do i send my 1040x During the year, he made substantial improvements to the land on which his rubber plant is located. Where do i send my 1040x He checks Table B-1 and finds land improvements under asset class 00. Where do i send my 1040x 3. Where do i send my 1040x He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Where do i send my 1040x 1, Manufacture of Rubber Products. Where do i send my 1040x Reading the headings and descriptions under asset class 30. Where do i send my 1040x 1, Sam finds that it does not include land improvements. Where do i send my 1040x Therefore, Sam uses the recovery period under asset class 00. Where do i send my 1040x 3. Where do i send my 1040x The land improvements have a 20-year class life and a 15-year recovery period for GDS. Where do i send my 1040x If he elects to use ADS, the recovery period is 20 years. Where do i send my 1040x Example 3. Where do i send my 1040x Pam Martin owns a retail clothing store. Where do i send my 1040x During the year, she purchased a desk and a cash register for use in her business. Where do i send my 1040x She checks Table B-1 and finds office furniture under asset class 00. Where do i send my 1040x 11. Where do i send my 1040x Cash registers are not listed in any of the asset classes in Table B-1. Where do i send my 1040x She then checks Table B-2 and finds her activity, retail store, under asset class 57. Where do i send my 1040x 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Where do i send my 1040x This asset class does not specifically list office furniture or a cash register. Where do i send my 1040x She looks back at Table B-1 and uses asset class 00. Where do i send my 1040x 11 for the desk. Where do i send my 1040x The desk has a 10-year class life and a 7-year recovery period for GDS. Where do i send my 1040x If she elects to use ADS, the recovery period is 10 years. Where do i send my 1040x For the cash register, she uses asset class 57. Where do i send my 1040x 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Where do i send my 1040x The cash register has a 9-year class life and a 5-year recovery period for GDS. Where do i send my 1040x If she elects to use the ADS method, the recovery period is 9 years. Where do i send my 1040x This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table B-1 Please click here for the text description of the image. Where do i send my 1040x Table B-2 This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table B-2 This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table B-2 This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table B-2 This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table B-2 This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table B-2 This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table B-2 This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table B-2 This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications
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The Where Do I Send My 1040x

Where do i send my 1040x Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Where do i send my 1040x It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Where do i send my 1040x The maximum amount you can claim for the credit is $1,000 for each qualifying child. Where do i send my 1040x Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Where do i send my 1040x S. Where do i send my 1040x citizen, a U. Where do i send my 1040x S. Where do i send my 1040x national, or a U. Where do i send my 1040x S. Where do i send my 1040x resident alien. Where do i send my 1040x For more information, see Publication 519, U. Where do i send my 1040x S. Where do i send my 1040x Tax Guide for Aliens. Where do i send my 1040x If the child was adopted, see Adopted child , later. Where do i send my 1040x For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Where do i send my 1040x Example. Where do i send my 1040x Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Where do i send my 1040x Because he is not a U. Where do i send my 1040x S. Where do i send my 1040x citizen, U. Where do i send my 1040x S. Where do i send my 1040x national, or U. Where do i send my 1040x S. Where do i send my 1040x resident alien, he is not a qualifying child for the child tax credit. Where do i send my 1040x Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Where do i send my 1040x   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Where do i send my 1040x   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Where do i send my 1040x To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Where do i send my 1040x For more information about the substantial presence test, see Publication 519, U. Where do i send my 1040x S. Where do i send my 1040x Tax Guide for Aliens. Where do i send my 1040x Adopted child. Where do i send my 1040x   An adopted child is always treated as your own child. Where do i send my 1040x An adopted child includes a child lawfully placed with you for legal adoption. Where do i send my 1040x   If you are a U. Where do i send my 1040x S. Where do i send my 1040x citizen or U. Where do i send my 1040x S. Where do i send my 1040x national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Where do i send my 1040x Exceptions to time lived with you. Where do i send my 1040x    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Where do i send my 1040x Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Where do i send my 1040x   There are also exceptions for kidnapped children and children of divorced or separated parents. Where do i send my 1040x For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Where do i send my 1040x Qualifying child of more than one person. Where do i send my 1040x   A special rule applies if your qualifying child is the qualifying child of more than one person. Where do i send my 1040x For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Where do i send my 1040x Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Where do i send my 1040x The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Where do i send my 1040x If this amount is zero, you cannot take this credit because there is no tax to reduce. Where do i send my 1040x But you may be able to take the additional child tax credit. Where do i send my 1040x See Additional Child Tax Credit, later. Where do i send my 1040x Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Where do i send my 1040x Married filing jointly – $110,000. Where do i send my 1040x Single, head of household, or qualifying widow(er) – $75,000. Where do i send my 1040x Married filing separately – $55,000. Where do i send my 1040x Modified AGI. Where do i send my 1040x   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Where do i send my 1040x Any amount excluded from income because of the exclusion of income from Puerto Rico. Where do i send my 1040x On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Where do i send my 1040x ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Where do i send my 1040x Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Where do i send my 1040x Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Where do i send my 1040x Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Where do i send my 1040x   If you do not have any of the above, your modified AGI is the same as your AGI. Where do i send my 1040x AGI. Where do i send my 1040x   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Where do i send my 1040x Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Where do i send my 1040x You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Where do i send my 1040x You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Where do i send my 1040x Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Where do i send my 1040x Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Where do i send my 1040x Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Where do i send my 1040x For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Where do i send my 1040x Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Where do i send my 1040x The additional child tax credit may give you a refund even if you do not owe any tax. Where do i send my 1040x How to claim the additional child tax credit. Where do i send my 1040x   To claim the additional child tax credit, follow the steps below. Where do i send my 1040x Make sure you figured the amount, if any, of your child tax credit. Where do i send my 1040x If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Where do i send my 1040x If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Where do i send my 1040x Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Child tax worksheet - page 1. Where do i send my 1040x Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Child tax worksheet - page 2. Where do i send my 1040x Line 11 Worksheet This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Line 11 worksheet - page 1. Where do i send my 1040x Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Where do i send my 1040x Please click the link to view the image. Where do i send my 1040x Line 11 worksheet - page 2. Where do i send my 1040x 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Where do i send my 1040x  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Where do i send my 1040x  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Where do i send my 1040x     1. Where do i send my 1040x a. Where do i send my 1040x Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Where do i send my 1040x     b. Where do i send my 1040x Enter the amount of any nontaxable combat pay received. Where do i send my 1040x Also enter this amount on Schedule 8812, line 4b. Where do i send my 1040x This amount should be shown in Form(s) W-2, box 12, with code Q. Where do i send my 1040x 1b. Where do i send my 1040x       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Where do i send my 1040x Otherwise, skip lines 2a through 2e and go to line 3. Where do i send my 1040x     2. Where do i send my 1040x a. Where do i send my 1040x Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Where do i send my 1040x     b. Where do i send my 1040x Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Where do i send my 1040x * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Where do i send my 1040x Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Where do i send my 1040x Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Where do i send my 1040x     c. Where do i send my 1040x Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Where do i send my 1040x * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Where do i send my 1040x Do not include on this line any amounts exempt from self-employment tax 2c. Where do i send my 1040x         d. Where do i send my 1040x If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Where do i send my 1040x Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Where do i send my 1040x         e. Where do i send my 1040x If line 2c is a profit, enter the smaller of line 2c or line 2d. Where do i send my 1040x If line 2c is a (loss), enter the (loss) from line 2c. Where do i send my 1040x 2e. Where do i send my 1040x   3. Where do i send my 1040x Combine lines 1a, 1b, 2a, 2b, and 2e. Where do i send my 1040x If zero or less, stop. Where do i send my 1040x Do not complete the rest of this worksheet. Where do i send my 1040x Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Where do i send my 1040x   4. Where do i send my 1040x Enter any amount included on line 1a that is:               a. Where do i send my 1040x A scholarship or fellowship grant not reported on Form W-2 4a. Where do i send my 1040x         b. Where do i send my 1040x For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Where do i send my 1040x         c. Where do i send my 1040x A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Where do i send my 1040x This amount may be shown in box 11 of your Form W-2. Where do i send my 1040x If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Where do i send my 1040x 4c. Where do i send my 1040x       5. Where do i send my 1040x a. Where do i send my 1040x Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Where do i send my 1040x Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Where do i send my 1040x             b. Where do i send my 1040x Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Where do i send my 1040x 5b. Where do i send my 1040x             c. Where do i send my 1040x Subtract line 5b from line 5a 5c. Where do i send my 1040x       6. Where do i send my 1040x Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Where do i send my 1040x       7. Where do i send my 1040x Add lines 4a through 4c, 5c, and 6 7. Where do i send my 1040x   8. Where do i send my 1040x Subtract line 7 from line 3 8. Where do i send my 1040x       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Where do i send my 1040x If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Where do i send my 1040x     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Where do i send my 1040x Put your name and social security number on Schedule SE and attach it to your return. Where do i send my 1040x                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Where do i send my 1040x  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Where do i send my 1040x               1. Where do i send my 1040x a. Where do i send my 1040x Enter the amount from Form 1040A, line 7 1a. Where do i send my 1040x         b. Where do i send my 1040x Enter the amount of any nontaxable combat pay received. Where do i send my 1040x Also enter this amount on Schedule 8812, line 4b. Where do i send my 1040x This amount should be shown in Form(s) W-2, box 12, with code Q. Where do i send my 1040x 1b. Where do i send my 1040x         c. Where do i send my 1040x Add lines 1a and 1b. Where do i send my 1040x     1c. Where do i send my 1040x   2. Where do i send my 1040x Enter any amount included on line 1a that is:           a. Where do i send my 1040x A scholarship or fellowship grant not reported on Form W-2 2a. Where do i send my 1040x         b. Where do i send my 1040x For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Where do i send my 1040x         c. Where do i send my 1040x A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Where do i send my 1040x This amount may be shown in box 11 of your Form W-2. Where do i send my 1040x If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Where do i send my 1040x       3. Where do i send my 1040x Add lines 2a through 2c 3. Where do i send my 1040x   4. Where do i send my 1040x Subtract line 3 from line 1c. Where do i send my 1040x Enter the result here and on line 2 of the Line 11 Worksheet 4. Where do i send my 1040x                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Where do i send my 1040x Social security tax, Medicare tax, and Additional Medicare Tax on wages. Where do i send my 1040x 1. Where do i send my 1040x Enter the social security tax withheld (Form(s) W-2, box 4) 1. Where do i send my 1040x   2. Where do i send my 1040x Enter the Medicare tax withheld (Form(s) W-2, box 6). Where do i send my 1040x Box 6 includes any Additional Medicare Tax 2. Where do i send my 1040x   3. Where do i send my 1040x Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Where do i send my 1040x   4. Where do i send my 1040x Add lines 1, 2, and 3 4. Where do i send my 1040x   5. Where do i send my 1040x Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Where do i send my 1040x   6. Where do i send my 1040x Subtract line 5 from line 4 6. Where do i send my 1040x   Additional Medicare Tax on Self-Employment Income. Where do i send my 1040x 7. Where do i send my 1040x Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Where do i send my 1040x   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Where do i send my 1040x Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Where do i send my 1040x Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Where do i send my 1040x 8. Where do i send my 1040x Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Where do i send my 1040x   9. Where do i send my 1040x Enter the Medicare tax (Form(s) W-2, box 14) 9. Where do i send my 1040x   10. Where do i send my 1040x Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Where do i send my 1040x Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Where do i send my 1040x   11. Where do i send my 1040x Add lines 8, 9, and 10 11. Where do i send my 1040x   12. Where do i send my 1040x Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Where do i send my 1040x   13. Where do i send my 1040x Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Where do i send my 1040x   14. Where do i send my 1040x Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Where do i send my 1040x Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Where do i send my 1040x   15. Where do i send my 1040x Add lines 12, 13, and 14 15. Where do i send my 1040x   Line 6 amount 16. Where do i send my 1040x Add lines 6, 7, 11, and 15. Where do i send my 1040x Enter here and on line 6 of the Line 11 Worksheet. Where do i send my 1040x 16. Where do i send my 1040x   Paperwork Reduction Act Notice. Where do i send my 1040x   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Where do i send my 1040x You are required to give us the information if requested. Where do i send my 1040x We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Where do i send my 1040x   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Where do i send my 1040x Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Where do i send my 1040x Generally, tax returns and return information are confidential, as required by section 6103. Where do i send my 1040x   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Where do i send my 1040x For the estimated averages, see the instructions for your income tax return. Where do i send my 1040x   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Where do i send my 1040x See Comments and suggestions , earlier. Where do i send my 1040x How To Get Tax Help 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. Where do i send my 1040x Free help with your tax return. Where do i send my 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. Where do i send my 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Where do i send my 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where do i send my 1040x 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. Where do i send my 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Where do i send my 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Where do i send my 1040x gov, download the IRS2Go app, or call 1-800-906-9887. Where do i send my 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where do i send my 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where do i send my 1040x aarp. Where do i send my 1040x org/money/taxaide or call 1-888-227-7669. Where do i send my 1040x For more information on these programs, go to IRS. Where do i send my 1040x gov and enter “VITA” in the search box. Where do i send my 1040x Internet. Where do i send my 1040x    IRS. Where do i send my 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Where do i send my 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Where do i send my 1040x 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. Where do i send my 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. Where do i send my 1040x gov or download the IRS2Go app and select the Refund Status option. Where do i send my 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Where do i send my 1040x 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. Where do i send my 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where do i send my 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where do i send my 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. Where do i send my 1040x No need to wait on the phone or stand in line. Where do i send my 1040x 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. Where do i send my 1040x When you reach the response screen, you can print the entire interview and the final response for your records. Where do i send my 1040x New subject areas are added on a regular basis. Where do i send my 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Where do i send my 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Where do i send my 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Where do i send my 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x You can also ask the IRS to mail a return or an account transcript to you. Where do i send my 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Where do i send my 1040x gov or by calling 1-800-908-9946. Where do i send my 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. Where do i send my 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Where do i send my 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Where do i send my 1040x 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. Where do i send my 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. Where do i send my 1040x gov and enter Where's My Amended Return? in the search box. Where do i send my 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where do i send my 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Where do i send my 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. Where do i send my 1040x gov. Where do i send my 1040x Select the Payment tab on the front page of IRS. Where do i send my 1040x gov for more information. Where do i send my 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Where do i send my 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where do i send my 1040x gov. Where do i send my 1040x 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. Where do i send my 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Where do i send my 1040x gov. Where do i send my 1040x Request an Electronic Filing PIN by going to IRS. Where do i send my 1040x gov and entering Electronic Filing PIN in the search box. Where do i send my 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. Where do i send my 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Where do i send my 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Where do i send my 1040x An employee can answer questions about your tax account or help you set up a payment plan. Where do i send my 1040x Before you visit, check the Office Locator on IRS. Where do i send my 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Where do i send my 1040x If you have a special need, such as a disability, you can request an appointment. Where do i send my 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Where do i send my 1040x Apply for an Employer Identification Number (EIN). Where do i send my 1040x Go to IRS. Where do i send my 1040x gov and enter Apply for an EIN in the search box. Where do i send my 1040x Read the Internal Revenue Code, regulations, or other official guidance. Where do i send my 1040x Read Internal Revenue Bulletins. Where do i send my 1040x Sign up to receive local and national tax news and more by email. Where do i send my 1040x Just click on “subscriptions” above the search box on IRS. Where do i send my 1040x gov and choose from a variety of options. Where do i send my 1040x    Phone. Where do i send my 1040x You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Where do i send my 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Where do i send my 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Where do i send my 1040x gov, or download the IRS2Go app. Where do i send my 1040x 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. Where do i send my 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where do i send my 1040x Most VITA and TCE sites offer free electronic filing. Where do i send my 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Where do i send my 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Where do i send my 1040x 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. Where do i send my 1040x 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. Where do i send my 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Where do i send my 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where do i send my 1040x 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. Where do i send my 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where do i send my 1040x Note, the above information is for our automated hotline. Where do i send my 1040x 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. Where do i send my 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Where do i send my 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where do i send my 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Where do i send my 1040x 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). Where do i send my 1040x You should receive your order within 10 business days. Where do i send my 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Where do i send my 1040x 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. Where do i send my 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Where do i send my 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Where do i send my 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. Where do i send my 1040x    Walk-in. Where do i send my 1040x You can find a selection of forms, publications and services — in-person. Where do i send my 1040x Products. Where do i send my 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where do i send my 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Where do i send my 1040x Services. Where do i send my 1040x You can walk in to your local TAC for face-to-face tax help. Where do i send my 1040x An employee can answer questions about your tax account or help you set up a payment plan. Where do i send my 1040x Before visiting, use the Office Locator tool on IRS. Where do i send my 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Where do i send my 1040x    Mail. Where do i send my 1040x You can send your order for forms, instructions, and publications to the address below. Where do i send my 1040x You should receive a response within 10 business days after your request is received. Where do i send my 1040x Internal Revenue Service 1201 N. Where do i send my 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Where do i send my 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where do i send my 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Where do i send my 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Where do i send my 1040x 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. Where do i send my 1040x You face (or your business is facing) an immediate threat of adverse action. Where do i send my 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Where do i send my 1040x   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. Where do i send my 1040x Here's why we can help: TAS is an independent organization within the IRS. Where do i send my 1040x Our advocates know how to work with the IRS. Where do i send my 1040x Our services are free and tailored to meet your needs. Where do i send my 1040x We have offices in every state, the District of Columbia, and Puerto Rico. Where do i send my 1040x   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. Where do i send my 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Where do i send my 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Where do i send my 1040x 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. Where do i send my 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Where do i send my 1040x Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Where do i send my 1040x Prev  Up  Next   Home   More Online Publications