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Where File Amended 1040x

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Where File Amended 1040x

Where file amended 1040x 5. Where file amended 1040x   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Where file amended 1040x You may be able to reduce your federal income tax by claiming one or more of these credits. Where file amended 1040x Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Where file amended 1040x For more information, see Publication 524, Credit for the Elderly or the Disabled. Where file amended 1040x You can take the credit only if you file Form 1040 or Form 1040A. Where file amended 1040x You cannot take the credit if you file Form 1040EZ or Form 1040NR. Where file amended 1040x Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Where file amended 1040x You are a qualified individual. Where file amended 1040x Your income is not more than certain limits. Where file amended 1040x  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Where file amended 1040x   Qualified Individual You are a qualified individual for this credit if you are a U. Where file amended 1040x S. Where file amended 1040x citizen or resident alien, and either of the following applies. Where file amended 1040x You were age 65 or older at the end of 2013. Where file amended 1040x You were under age 65 at the end of 2013 and all three of the following statements are true. Where file amended 1040x You retired on permanent and total disability (explained later). Where file amended 1040x You received taxable disability income for 2013. Where file amended 1040x On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Where file amended 1040x Age 65. Where file amended 1040x You are considered to be age 65 on the day before your 65th birthday. Where file amended 1040x Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Where file amended 1040x Figure 5-A. Where file amended 1040x Are You a Qualified Individual? This image is too large to be displayed in the current screen. Where file amended 1040x Please click the link to view the image. Where file amended 1040x Figure 5-A, Are you a qualified individual? U. Where file amended 1040x S. Where file amended 1040x citizen or resident alien. Where file amended 1040x   You must be a U. Where file amended 1040x S. Where file amended 1040x citizen or resident alien (or be treated as a resident alien) to take the credit. Where file amended 1040x Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Where file amended 1040x Exceptions. Where file amended 1040x   You may be able to take the credit if you are a nonresident alien who is married to a U. Where file amended 1040x S. Where file amended 1040x citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Where file amended 1040x S. Where file amended 1040x resident alien. Where file amended 1040x If you make that choice, both you and your spouse are taxed on your worldwide income. Where file amended 1040x   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Where file amended 1040x S. Where file amended 1040x citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Where file amended 1040x S. Where file amended 1040x resident alien for the entire year. Where file amended 1040x In that case, you may be allowed to take the credit. Where file amended 1040x   For information on these choices, see chapter 1 of Publication 519, U. Where file amended 1040x S. Where file amended 1040x Tax Guide for Aliens. Where file amended 1040x Married persons. Where file amended 1040x   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Where file amended 1040x However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Where file amended 1040x Head of household. Where file amended 1040x   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Where file amended 1040x See Publication 524 and Publication 501. Where file amended 1040x Under age 65. Where file amended 1040x   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Where file amended 1040x You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Where file amended 1040x You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Where file amended 1040x   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Where file amended 1040x If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Where file amended 1040x Permanent and total disability. Where file amended 1040x   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Where file amended 1040x A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Where file amended 1040x See Physician's statement , later. Where file amended 1040x Substantial gainful activity. Where file amended 1040x   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Where file amended 1040x   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Where file amended 1040x   Substantial gainful activity is not work you do to take care of yourself or your home. Where file amended 1040x It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Where file amended 1040x However, doing this kind of work may show that you are able to engage in substantial gainful activity. Where file amended 1040x    Figure 5-B. Where file amended 1040x Income Limits IF your filing status is. Where file amended 1040x . Where file amended 1040x . Where file amended 1040x THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Where file amended 1040x . Where file amended 1040x . Where file amended 1040x OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Where file amended 1040x . Where file amended 1040x . Where file amended 1040x single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Where file amended 1040x Physician's statement. Where file amended 1040x   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Where file amended 1040x   You do not have to file this statement with your tax return, but you must keep it for your records. Where file amended 1040x The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Where file amended 1040x Veterans. Where file amended 1040x   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Where file amended 1040x VA Form 21-0172 must be signed by a person authorized by the VA to do so. Where file amended 1040x You can get this form from your local VA regional office. Where file amended 1040x Physician's statement obtained in earlier year. Where file amended 1040x   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Where file amended 1040x For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Where file amended 1040x If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Where file amended 1040x   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Where file amended 1040x Disability income. Where file amended 1040x   If you are under age 65, you must also have taxable disability income to qualify for the credit. Where file amended 1040x   Disability income must meet the following two requirements. Where file amended 1040x It must be paid under your employer's accident or health plan or pension plan. Where file amended 1040x It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Where file amended 1040x Payments that are not disability income. Where file amended 1040x   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Where file amended 1040x Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Where file amended 1040x   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Where file amended 1040x Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Where file amended 1040x Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Where file amended 1040x Figuring the credit yourself. Where file amended 1040x   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Where file amended 1040x Next, fill out Schedule R (Form 1040A or 1040), Part III. Where file amended 1040x Credit figured for you. Where file amended 1040x   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Where file amended 1040x If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Where file amended 1040x Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Where file amended 1040x The credit can be up to 35% of your expenses. Where file amended 1040x To qualify, you must pay these expenses so you can work or look for work. Where file amended 1040x If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Where file amended 1040x If the correct information is not shown, the credit may be reduced or disallowed. Where file amended 1040x You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Where file amended 1040x For more information, see Publication 503, Child and Dependent Care Expenses. Where file amended 1040x Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Where file amended 1040x The EIC is available to persons with or without a qualifying child. Where file amended 1040x Credit has no effect on certain welfare benefits. Where file amended 1040x   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Where file amended 1040x These programs include the following. Where file amended 1040x Medicaid and supplemental security income (SSI). Where file amended 1040x Supplemental Nutrition Assistance Program (food stamps). Where file amended 1040x Low-income housing. Where file amended 1040x Temporary Assistance for Needy Families (TANF). Where file amended 1040x  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Where file amended 1040x Check with your local benefit coordinator to find out if your refund will affect your benefits. Where file amended 1040x Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Where file amended 1040x The specific rules you must meet depend on whether you have a qualifying child. Where file amended 1040x If you have a qualifying child, the rules in Parts A, B, and D apply to you. Where file amended 1040x If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Where file amended 1040x  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Where file amended 1040x You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Where file amended 1040x The sections that follow provide additional information for some of the rules. Where file amended 1040x Adjusted gross income (AGI). Where file amended 1040x   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Where file amended 1040x Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Where file amended 1040x Table 5-1. Where file amended 1040x Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Where file amended 1040x Second, you must meet all the rules in one of these columns, whichever applies. Where file amended 1040x Third, you must meet the rule in this column. Where file amended 1040x Part A. Where file amended 1040x  Rules for Everyone Part B. Where file amended 1040x  Rules If You Have a Qualifying Child Part C. Where file amended 1040x  Rules If You Do Not Have a Qualifying Child Part D. Where file amended 1040x  Figuring and Claiming the EIC 1. Where file amended 1040x Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Where file amended 1040x 2. Where file amended 1040x You must have a valid social security number. Where file amended 1040x  3. Where file amended 1040x Your filing status cannot be “Married filing separately. Where file amended 1040x ” 4. Where file amended 1040x You must be a U. Where file amended 1040x S. Where file amended 1040x citizen or resident alien all year. Where file amended 1040x  5. Where file amended 1040x You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Where file amended 1040x  6. Where file amended 1040x Your investment income must be $3,300 or less. Where file amended 1040x  7. Where file amended 1040x You must have earned income. Where file amended 1040x 8. Where file amended 1040x Your child must meet the relationship, age, residency, and joint return tests. Where file amended 1040x  9. Where file amended 1040x Your qualifying child cannot be used by more than one person to claim the EIC. Where file amended 1040x  10. Where file amended 1040x You generally cannot be a qualifying child of another person. Where file amended 1040x 11. Where file amended 1040x You must be at least age 25 but under age 65. Where file amended 1040x  12. Where file amended 1040x You cannot be the dependent of another person. Where file amended 1040x  13. Where file amended 1040x You generally cannot be a qualifying child of another person. Where file amended 1040x  14. Where file amended 1040x You must have lived in the United States more than half of the year. Where file amended 1040x 15. Where file amended 1040x Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Where file amended 1040x Social security number. Where file amended 1040x   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Where file amended 1040x Any qualifying child listed on Schedule EIC also must have a valid SSN. Where file amended 1040x (See Qualifying child , later, if you have a qualifying child. Where file amended 1040x )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Where file amended 1040x An example of a federally funded benefit is Medicaid. Where file amended 1040x Investment income. Where file amended 1040x   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Where file amended 1040x If your investment income is more than $3,300, you cannot claim the credit. Where file amended 1040x For most people, investment income is the total of the following amounts. Where file amended 1040x Taxable interest (line 8a of Form 1040 or 1040A). Where file amended 1040x Tax-exempt interest (line 8b of Form 1040 or 1040A). Where file amended 1040x Dividend income (line 9a of Form 1040 or 1040A). Where file amended 1040x Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Where file amended 1040x  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Where file amended 1040x   For more information about investment income, see Publication 596, Earned Income Credit. Where file amended 1040x Earned income. Where file amended 1040x   Under Rule 7, you must have earned income to claim the EIC. Where file amended 1040x Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Where file amended 1040x Earned income includes all of the following types of income. Where file amended 1040x Wages, salaries, tips, and other taxable employee pay. Where file amended 1040x Employee pay is earned income only if it is taxable. Where file amended 1040x Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Where file amended 1040x But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Where file amended 1040x Net earnings from self-employment. Where file amended 1040x Gross income received as a statutory employee. Where file amended 1040x Gross income defined. Where file amended 1040x   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Where file amended 1040x Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Where file amended 1040x If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Where file amended 1040x Self-employed persons. Where file amended 1040x   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Where file amended 1040x If you do not, you may not get all the credit to which you are entitled. Where file amended 1040x Disability benefits. Where file amended 1040x   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Where file amended 1040x Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Where file amended 1040x Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Where file amended 1040x   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Where file amended 1040x It does not matter whether you have reached minimum retirement age. Where file amended 1040x If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Where file amended 1040x Income that is not earned income. Where file amended 1040x   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Where file amended 1040x Do not include any of these items in your earned income. Where file amended 1040x Workfare payments. Where file amended 1040x   Nontaxable workfare payments are not earned income for the EIC. Where file amended 1040x These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Where file amended 1040x Qualifying child. Where file amended 1040x   Under Rule 8, your child is a qualifying child if your child meets four tests. Where file amended 1040x The four tests are: Relationship, Age, Residency, and Joint return. Where file amended 1040x   The four tests are illustrated in Figure 5-C. Where file amended 1040x See Publication 596 for more information about each test. Where file amended 1040x Figure 5-C. Where file amended 1040x Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Where file amended 1040x . Where file amended 1040x . Where file amended 1040x Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Where file amended 1040x . Where file amended 1040x . Where file amended 1040x Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Where file amended 1040x . Where file amended 1040x . Where file amended 1040x Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Where file amended 1040x . Where file amended 1040x . Where file amended 1040x Lived with you in the United States for more than half of 2013. Where file amended 1040x  If the child did not live with you for the required time, see Publication 596 for more information. Where file amended 1040x Figuring the EIC To figure the amount of your credit, you have two choices. Where file amended 1040x Have the IRS figure the EIC for you. Where file amended 1040x If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Where file amended 1040x Figure the EIC yourself. Where file amended 1040x If you want to do this, see How To Figure the EIC Yourself in Publication 596. Where file amended 1040x Prev  Up  Next   Home   More Online Publications
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Tax Information for Conduit Borrowers

Publication 3755 - Filing Requirements
TEB's first publication outlines the filing requirements for issuers of tax-exempt bonds, including Forms 8038, 8038-G and 8038-T.

Publication 4079 - Tax-Exempt Governmental Bonds Compliance Guide
This publication provides an overview for state and local governments of the key rules under the federal tax law that generally apply to municipal financing arrangements commonly known as governmental bonds.

Publication 4078 - Tax Exempt Private Activity Bonds Compliance Guide
This publication provides an overview for state and local government issuers and borrowers of bond proceeds of the general post-issuance rules under federal tax law that apply to municipal financing arrangements known as qualified private activity bonds.

Publication 4077 - Tax Exempt Bonds for 501(c)(3) Charitable Organizations
This publication provides an overview for state and local government issuers and 501(c)(3) tax exempt charitable organizations of the general post-issuance rules under the federal tax law that generally apply to municipal and financing arrangements commonly known as 501(c)(3) bonds.

Page Last Reviewed or Updated: 22-Apr-2013

The Where File Amended 1040x

Where file amended 1040x Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Where file amended 1040x Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Where file amended 1040x Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Where file amended 1040x See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Where file amended 1040x For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Where file amended 1040x See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Where file amended 1040x The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Where file amended 1040x 70 for 2011. Where file amended 1040x See Distribution of low-cost articles on page 8. Where file amended 1040x The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Where file amended 1040x See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Where file amended 1040x The IRS has created a page on IRS. Where file amended 1040x gov that includes information about Pub. Where file amended 1040x 598 at www. Where file amended 1040x irs. Where file amended 1040x gov/pub598. Where file amended 1040x Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Where file amended 1040x Such income is exempt even if the activity is a trade or business. Where file amended 1040x However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Where file amended 1040x This publication covers the rules for the tax on unrelated business income of exempt organizations. Where file amended 1040x It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Where file amended 1040x All section references in this publication are to the Internal Revenue Code. Where file amended 1040x Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Where file amended 1040x Comments and suggestions. Where file amended 1040x   We welcome your comments about this publication and your suggestions for future editions. Where file amended 1040x   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Where file amended 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where file amended 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where file amended 1040x   You can email us at taxforms@irs. Where file amended 1040x gov. Where file amended 1040x Please put “publications Comment” on the subject line. Where file amended 1040x You can also send us comments from www. Where file amended 1040x irs. Where file amended 1040x gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Where file amended 1040x ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Where file amended 1040x Prev  Up  Next   Home   More Online Publications