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Where Mail 1040x Amended Return

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Where Mail 1040x Amended Return

Where mail 1040x amended return Índice Pérdidas en ciertas actividades madereras, retroactivación a 5 años, Traspaso a 5 años de NOL por ciertas pérdidas en actividades madereras. Where mail 1040x amended return A Actividad maderera: Costos de reforestación, Costos de Reforestación Retroactivación a 5 años de NOL, Costos de Reforestación Apógrafo de la declaración de impuestos, solicitud de, Solicitud de apógrafo de la declaración de impuestos. Where mail 1040x amended return Ayuda: Ayuda especial del IRS, Cómo Obtener Ayuda con los Impuestos Cibersitio del IRS, Cómo Obtener Ayuda con los Impuestos Cómo obtener, Cómo Obtener Ayuda con los Impuestos Teléfono, Cómo Obtener Ayuda con los Impuestos C Cancelación de endeudamiento, Exclusión de Ciertas Cancelaciones de Endeudamiento por Motivos del Huracán Katrina Cibersitio del IRS, Servicios gratis con los impuestos. Where mail 1040x amended return Contribuciones caritativas, Suspensión Temporal de los Límites sobre las Contribuciones Caritativas Contribuyentes afectados, Contribuyentes afectados. Where mail 1040x amended return Conversión involuntaria (ver Plazo de reposición para que las ganancias no sean reconocidas) Copia de su declaración de impuestos, solicitud de, Solicitud de copia de la declaración de impuestos. Where mail 1040x amended return Costos de demolición, Costos de Demolición y Limpieza Costos de limpieza, Costos de Demolición y Limpieza Costos de reforestación, Costos de Reforestación Crédito Hope (ver Créditos por enseñanza superior) Crédito perpétuo (vitalicio) por aprendizaje (ver Créditos por enseñanza superior) Crédito por ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito por la retención de empleados, Créditos por la Retención de Empleados Crédito por oportunidad de trabajo, Crédito por Oportunidad de Trabajo Crédito por vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Crédito tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito tributario por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Créditos por enseñanza superior, Créditos Tributarios por Enseñanza Superior Créditos: Enseñanza superior, Créditos Tributarios por Enseñanza Superior Impuesto por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Oportunidad de trabajo, Crédito por Oportunidad de Trabajo Retención de empleados , Créditos por la Retención de Empleados Tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Cuentas IRA y otros planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación D Declaración de impuestos: Solicitud de apógrafo, Solicitud de apógrafo de la declaración de impuestos. Where mail 1040x amended return Solicitud de una copia, Solicitud de copia de la declaración de impuestos. Where mail 1040x amended return Deducción caritativa: Inventario de alimentos, Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas Deducción conforme a la sección 179, Mayor Deducción Conforme a la Sección 179 Defensor del contribuyente, Poniéndose en contacto con el Defensor del Contribuyente. Where mail 1040x amended return Depreciación : Asignación especial , Asignación (Descuento) Especial de Depreciación Depreciación: Propiedad calificada de la Zona GO, Propiedad calificada de la Zona GO. Where mail 1040x amended return Distribución calificada por motivos del huracán, Distribución calificada por motivos del huracán. Where mail 1040x amended return Distribuciones: Compra o construcción de una vivienda, Reintegro de Distribuciones Calificadas por la Compra o Construcción de un Hogar Principal Huracán calificado, Distribución calificada por motivos del huracán. Where mail 1040x amended return Reintegro de, Reintegro de Distribuciones Calificadas por Motivos de un Huracán Tributación de, Tributación de Distribuciones Calificadas por Motivos de un Huracán E Exención adicional por provisión de vivienda, Exenciones Adicionales por la Provisión de Vivienda para Personas que Tuvieron que Abandonar sus Hogares por Causa del Huracán Katrina F Fechas de vencimiento, prorrogadas, Prórrogas de las Fechas de Vencimiento Tributarias I Internet: Cibersitio del IRS, Servicios gratis con los impuestos. Where mail 1040x amended return Inventario de alimentos, deducción caritativa por , Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, deducción caritativa por, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas P Pérdida calificada en una Zona GO, Pérdida calificada en una Zona GO. Where mail 1040x amended return Pérdidas netas de operación , Pérdidas Netas de Operación Pérdidas por hechos fortuitos y robos, Pérdidas por Hechos Fortuitos y Robos Pérdidas por robo, Pérdidas por Hechos Fortuitos y Robos Plan de jubilación elegible, Plan de jubilación elegible. Where mail 1040x amended return Planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación Plazo de reposición para que las ganancias no sean reconocidas, Período de Reposición para que las Ganancias no sean Reconocidas R Reembolsos de millas, voluntarios que prestaron servicios con fines caritativos, Reembolsos de Millas a Voluntarios que Prestaron Servicios con Fines Caritativos Reubicación temporal, Alivio Tributario para la Reubicación Temporal S Servicio de Impuestos Internos (IRS): Cibersitio del, Servicios gratis con los impuestos. Where mail 1040x amended return Subsidio hipotecario federal, recuperación, Recuperación del Subsidio Hipotecario Federal T Tasa estándar por milla, uso con fines caritativos, Tasa Estándar por Milla para el Uso de Vehículos para Fines Caritativos Z Zona central del desastre, Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona de desastre con cobertura: Katrina, Zona de Desastre del Huracán Katrina con Cobertura Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Wilma, Zona de Desastre del Huracán Wilma con Cobertura Zona de desastre: Huracán Katrina, Zona de Desastre del Huracán Katrina Huracán Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Huracán Wilma, Zona de Desastre del Huracán Wilma Zona de Oportunidad del Golfo (GO), Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona GO de Rita, Zona GO de Rita Zona GO de Wilma, Zona GO de Wilma Anterior  Subir     Inicio   More Online Publications
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The Where Mail 1040x Amended Return

Where mail 1040x amended return Publication 503 - Main Content Table of Contents Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Where mail 1040x amended return Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. Where mail 1040x amended return The care must be for one or more qualifying persons who are identified on Form 2441. Where mail 1040x amended return (See Qualifying Person Test. Where mail 1040x amended return ) You (and your spouse if filing jointly) must have earned income during the year. Where mail 1040x amended return (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Where mail 1040x amended return ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Where mail 1040x amended return (See Work-Related Expense Test, later. Where mail 1040x amended return ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Where mail 1040x amended return If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. Where mail 1040x amended return You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. Where mail 1040x amended return See Payments to Relatives or Dependents under Work-Related Expense Test, later. Where mail 1040x amended return Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Where mail 1040x amended return If you are married, you must file a joint return, unless an exception applies to you. Where mail 1040x amended return See Joint Return Test, later. Where mail 1040x amended return You must identify the care provider on your tax return. Where mail 1040x amended return (See Provider Identification Test, later. Where mail 1040x amended return ) If you exclude or deduct dependent care benefits provided by a dependent care benefit plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Where mail 1040x amended return (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. Where mail 1040x amended return See Reduced Dollar Limit under How To Figure the Credit, later. Where mail 1040x amended return ) These tests are presented in Figure A and are also explained in detail in this publication. Where mail 1040x amended return Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Where mail 1040x amended return A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart , later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Where mail 1040x amended return Dependent defined. Where mail 1040x amended return   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Where mail 1040x amended return To be your dependent, a person must be your qualifying child (or your qualifying relative). Where mail 1040x amended return Qualifying child. Where mail 1040x amended return   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Where mail 1040x amended return More information. Where mail 1040x amended return   For more information about who is a dependent or a qualifying child, see Publication 501. Where mail 1040x amended return Physically or mentally not able to care for oneself. Where mail 1040x amended return   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Where mail 1040x amended return Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Where mail 1040x amended return Person qualifying for part of year. Where mail 1040x amended return   You determine a person's qualifying status each day. Where mail 1040x amended return For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Where mail 1040x amended return Also see Yearly limit under Dollar Limit, later. Where mail 1040x amended return Birth or death of otherwise qualifying person. Where mail 1040x amended return   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home more than half the time he or she was alive in 2013. Where mail 1040x amended return Taxpayer identification number. Where mail 1040x amended return   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Where mail 1040x amended return If the correct information is not shown, the credit may be reduced or disallowed. Where mail 1040x amended return Individual taxpayer identification number (ITIN) for aliens. Where mail 1040x amended return   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. Where mail 1040x amended return The ITIN is entered wherever an SSN is requested on a tax return. Where mail 1040x amended return If the alien does not have an ITIN, he or she must apply for one. Where mail 1040x amended return See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. Where mail 1040x amended return   An ITIN is for tax use only. Where mail 1040x amended return It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Where mail 1040x amended return S. Where mail 1040x amended return law. Where mail 1040x amended return Adoption taxpayer identification number (ATIN). Where mail 1040x amended return   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. Where mail 1040x amended return File Form W-7A, Application for Taxpayer Identification Number for Pending U. Where mail 1040x amended return S. Where mail 1040x amended return Adoptions. Where mail 1040x amended return Child of divorced or separated parents or parents living apart. Where mail 1040x amended return   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. Where mail 1040x amended return   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Where mail 1040x amended return If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. Where mail 1040x amended return For details and an exception for a parent who works at night, see Publication 501. Where mail 1040x amended return   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Where mail 1040x amended return Please click here for the text description of the image. Where mail 1040x amended return Figure a. Where mail 1040x amended return Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Where mail 1040x amended return Earned income. Where mail 1040x amended return   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Where mail 1040x amended return A net loss from self-employment reduces earned income. Where mail 1040x amended return Earned income also includes strike benefits and any disability pay you report as wages. Where mail 1040x amended return   Generally, only taxable compensation is included. Where mail 1040x amended return However, you can elect to include nontaxable combat pay in earned income. Where mail 1040x amended return If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Where mail 1040x amended return (In other words, if one of you makes the election, the other one can also make it but does not have to. Where mail 1040x amended return ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. Where mail 1040x amended return You should figure your credit both ways and make the election if it gives you a greater tax benefit. Where mail 1040x amended return    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. Where mail 1040x amended return Members of certain religious faiths opposed to social security. Where mail 1040x amended return   This section is for persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes. Where mail 1040x amended return These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. Where mail 1040x amended return   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. Where mail 1040x amended return For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Where mail 1040x amended return Form 4361. Where mail 1040x amended return   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. Where mail 1040x amended return This includes wages, salaries, tips, and other taxable employee compensation. Where mail 1040x amended return   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. Where mail 1040x amended return Examples include fees for performing marriages and honoraria for delivering speeches. Where mail 1040x amended return   Any amount you received for work that is not related to your ministerial duties is earned income. Where mail 1040x amended return Form 4029. Where mail 1040x amended return   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. Where mail 1040x amended return   However, amounts you received as a self-employed individual do not count as earned income. Where mail 1040x amended return What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. Where mail 1040x amended return S. Where mail 1040x amended return trade or business, or Any amount received for work while an inmate in a penal institution. Where mail 1040x amended return Rule for student-spouse or spouse not able to care for self. Where mail 1040x amended return   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. Where mail 1040x amended return (Your spouse also must live with you for more than half the year. Where mail 1040x amended return )   If you are filing a joint return, this rule also applies to you. Where mail 1040x amended return You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Where mail 1040x amended return   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. Where mail 1040x amended return   This rule applies to only one spouse for any one month. Where mail 1040x amended return If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. Where mail 1040x amended return Full-time student. Where mail 1040x amended return    You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. Where mail 1040x amended return You must have been a full-time student for some part of each of 5 calendar months during the year. Where mail 1040x amended return (The months need not be consecutive. Where mail 1040x amended return ) School. Where mail 1040x amended return   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Where mail 1040x amended return A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Where mail 1040x amended return Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Where mail 1040x amended return Expenses are considered work-related only if both of the following are true. Where mail 1040x amended return They allow you (and your spouse if filing jointly) to work or look for work. Where mail 1040x amended return They are for a qualifying person's care. Where mail 1040x amended return Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Where mail 1040x amended return If you are married, generally both you and your spouse must work or look for work. Where mail 1040x amended return One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. Where mail 1040x amended return Your work can be for others or in your own business or partnership. Where mail 1040x amended return It can be either full time or part time. Where mail 1040x amended return Work also includes actively looking for work. Where mail 1040x amended return However, if you do not find a job and have no earned income for the year, you cannot take this credit. Where mail 1040x amended return See Earned Income Test, earlier. Where mail 1040x amended return An expense is not considered work-related merely because you had it while you were working. Where mail 1040x amended return The purpose of the expense must be to allow you to work. Where mail 1040x amended return Whether your expenses allow you to work or look for work depends on the facts. Where mail 1040x amended return Example 1. Where mail 1040x amended return The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Where mail 1040x amended return Example 2. Where mail 1040x amended return You work during the day. Where mail 1040x amended return Your spouse works at night and sleeps during the day. Where mail 1040x amended return You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Where mail 1040x amended return Your expenses are considered work-related. Where mail 1040x amended return Volunteer work. Where mail 1040x amended return   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Where mail 1040x amended return Work for part of year. Where mail 1040x amended return   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. Where mail 1040x amended return For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work related. Where mail 1040x amended return However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). Where mail 1040x amended return Temporary absence from work. Where mail 1040x amended return   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. Where mail 1040x amended return Instead, you can figure your credit including the expenses you paid for the period of absence. Where mail 1040x amended return   An absence of 2 weeks or less is a short, temporary absence. Where mail 1040x amended return An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Where mail 1040x amended return Example. Where mail 1040x amended return You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Where mail 1040x amended return You become ill and miss 4 months of work but receive sick pay. Where mail 1040x amended return You continue to pay the nanny to care for the children while you are ill. Where mail 1040x amended return Your absence is not a short, temporary absence, and your expenses are not considered work-related. Where mail 1040x amended return Part-time work. Where mail 1040x amended return   If you work part-time, you generally must figure your expenses for each day. Where mail 1040x amended return However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. Where mail 1040x amended return Any day when you work at least 1 hour is a day of work. Where mail 1040x amended return Example 1. Where mail 1040x amended return You work 3 days a week. Where mail 1040x amended return While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Where mail 1040x amended return You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Where mail 1040x amended return Your child attends the center 5 days a week. Where mail 1040x amended return Your work-related expenses are limited to $150 a week. Where mail 1040x amended return Example 2. Where mail 1040x amended return The facts are the same as in Example 1 except the center does not offer a 3-day option. Where mail 1040x amended return The entire $250 weekly fee may be a work-related expense. Where mail 1040x amended return Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Where mail 1040x amended return You do not have to choose the least expensive way of providing the care. Where mail 1040x amended return The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. Where mail 1040x amended return Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Where mail 1040x amended return Expenses for household services qualify if part of the services is for the care of qualifying persons. Where mail 1040x amended return See Household Services, later. Where mail 1040x amended return Expenses not for care. Where mail 1040x amended return   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Where mail 1040x amended return However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. Where mail 1040x amended return Otherwise, see the discussion of Expenses partly work-related, later. Where mail 1040x amended return   Child support payments are not for care and do not qualify for the credit. Where mail 1040x amended return Education. Where mail 1040x amended return   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Where mail 1040x amended return   Expenses to attend kindergarten or a higher grade are not expenses for care. Where mail 1040x amended return Do not use these expenses to figure your credit. Where mail 1040x amended return   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Where mail 1040x amended return   Summer school and tutoring programs are not for care. Where mail 1040x amended return Example 1. Where mail 1040x amended return You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. Where mail 1040x amended return The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Where mail 1040x amended return You can count the total cost when you figure the credit. Where mail 1040x amended return Example 2. Where mail 1040x amended return You place your 10-year-old child in a boarding school so you can work full time. Where mail 1040x amended return Only the part of the boarding school expense that is for the care of your child is a work-related expense. Where mail 1040x amended return You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Where mail 1040x amended return You cannot count any part of the amount you pay the school for your child's education. Where mail 1040x amended return Care outside your home. Where mail 1040x amended return   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. Where mail 1040x amended return Dependent care center. Where mail 1040x amended return   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. Where mail 1040x amended return   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. Where mail 1040x amended return Camp. Where mail 1040x amended return   The cost of sending your child to an overnight camp is not considered a work-related expense. Where mail 1040x amended return    The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. Where mail 1040x amended return Transportation. Where mail 1040x amended return   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. Where mail 1040x amended return This includes transportation by bus, subway, taxi, or private car. Where mail 1040x amended return However, transportation not provided by a care provider is not for the care of a qualifying person. Where mail 1040x amended return Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. Where mail 1040x amended return Fees and deposits. Where mail 1040x amended return   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. Where mail 1040x amended return However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Where mail 1040x amended return Example 1. Where mail 1040x amended return You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. Where mail 1040x amended return The fee you paid is a work-related expense. Where mail 1040x amended return Example 2. Where mail 1040x amended return You placed a deposit with a preschool to reserve a place for your 3-year-old child. Where mail 1040x amended return You later sent your child to a different preschool and forfeited the deposit. Where mail 1040x amended return The forfeited deposit is not for care and so is not a work-related expense. Where mail 1040x amended return Household Services Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Where mail 1040x amended return Definition. Where mail 1040x amended return   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Where mail 1040x amended return They include the services of a housekeeper, maid, or cook. Where mail 1040x amended return However, they do not include the services of a chauffeur, bartender, or gardener. Where mail 1040x amended return Housekeeper. Where mail 1040x amended return   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Where mail 1040x amended return Expenses partly work-related. Where mail 1040x amended return   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. Where mail 1040x amended return To figure your credit, count only the part that is work-related. Where mail 1040x amended return However, you do not have to divide the expense if only a small part is for other purposes. Where mail 1040x amended return Example. Where mail 1040x amended return You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. Where mail 1040x amended return The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. Where mail 1040x amended return You do not have to divide the expenses. Where mail 1040x amended return You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. Where mail 1040x amended return Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. Where mail 1040x amended return However, the dollar limit (discussed later) is based on one qualifying person, not two. Where mail 1040x amended return Meals and lodging provided for housekeeper. Where mail 1040x amended return   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. Where mail 1040x amended return If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. Where mail 1040x amended return Example. Where mail 1040x amended return To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. Where mail 1040x amended return You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. Where mail 1040x amended return However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. Where mail 1040x amended return Taxes paid on wages. Where mail 1040x amended return   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Where mail 1040x amended return For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. Where mail 1040x amended return Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. Where mail 1040x amended return However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. Where mail 1040x amended return Joint Return Test Generally, married couples must file a joint return to take the credit. Where mail 1040x amended return However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Where mail 1040x amended return Legally separated. Where mail 1040x amended return   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Where mail 1040x amended return You may be eligible to take the credit on your return using head of household filing status. Where mail 1040x amended return Married and living apart. Where mail 1040x amended return   You are not considered married and are eligible to take the credit if all the following apply. Where mail 1040x amended return You file a return apart from your spouse. Where mail 1040x amended return Your home is the home of a qualifying person for more than half the year. Where mail 1040x amended return You pay more than half the cost of keeping up your home for the year. Where mail 1040x amended return Your spouse does not live in your home for the last 6 months of the year. Where mail 1040x amended return Costs of keeping up a home. Where mail 1040x amended return   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. Where mail 1040x amended return   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Where mail 1040x amended return   They also do not include the purchase, permanent improvement, or replacement of property. Where mail 1040x amended return For example, you cannot include the cost of replacing a water heater. Where mail 1040x amended return However, you can include the cost of repairing a water heater. Where mail 1040x amended return Death of spouse. Where mail 1040x amended return   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. Where mail 1040x amended return If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. Where mail 1040x amended return Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Where mail 1040x amended return Use Form 2441, Part I, to show the information. Where mail 1040x amended return If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). Where mail 1040x amended return Information needed. Where mail 1040x amended return   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Where mail 1040x amended return    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Where mail 1040x amended return If the care provider is an organization, then it is the employer identification number (EIN). Where mail 1040x amended return   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). Where mail 1040x amended return In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Where mail 1040x amended return   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Where mail 1040x amended return Getting the information. Where mail 1040x amended return    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. Where mail 1040x amended return If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10, including: A copy of the provider's social security card, A copy of the provider's completed Form W-4, Employee's Withholding Allowance Certificate, if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the necessary information. Where mail 1040x amended return    You should keep this information with your tax records. Where mail 1040x amended return Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Where mail 1040x amended return Due diligence. Where mail 1040x amended return   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Where mail 1040x amended return However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Where mail 1040x amended return   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. Where mail 1040x amended return Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Where mail 1040x amended return Provider refusal. Where mail 1040x amended return    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Where mail 1040x amended return Enter “See Attached Statement” in the columns calling for the information you do not have. Where mail 1040x amended return Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Where mail 1040x amended return Be sure to write your name and social security number on this statement. Where mail 1040x amended return The statement will show that you used due diligence in trying to furnish the necessary information. Where mail 1040x amended return U. Where mail 1040x amended return S. Where mail 1040x amended return citizens and resident aliens living abroad. Where mail 1040x amended return   If you are living abroad, your care provider may not have, and may not be required to get, a U. Where mail 1040x amended return S. Where mail 1040x amended return taxpayer identification number (for example, an SSN or an EIN). Where mail 1040x amended return If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Where mail 1040x amended return How To Figure the Credit Your credit is a percentage of your work-related expenses. Where mail 1040x amended return Your expenses are subject to the earned income limit and the dollar limit. Where mail 1040x amended return The percentage is based on your adjusted gross income. Where mail 1040x amended return Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Where mail 1040x amended return Expenses prepaid in an earlier year. Where mail 1040x amended return   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Where mail 1040x amended return Claim the expenses for the later year as if they were actually paid in that later year. Where mail 1040x amended return Expenses not paid until the following year. Where mail 1040x amended return   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Where mail 1040x amended return You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Where mail 1040x amended return See Payments for prior year's expenses under Amount of Credit, later. Where mail 1040x amended return If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Where mail 1040x amended return You may be able to claim a credit for them on your 2014 return. Where mail 1040x amended return Expenses reimbursed. Where mail 1040x amended return   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. Where mail 1040x amended return Example. Where mail 1040x amended return You paid work-related expenses of $3,000. Where mail 1040x amended return You are reimbursed $2,000 by a state social services agency. Where mail 1040x amended return You can use only $1,000 to figure your credit. Where mail 1040x amended return Medical expenses. Where mail 1040x amended return   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. Where mail 1040x amended return You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Where mail 1040x amended return   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. Where mail 1040x amended return However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Where mail 1040x amended return For information on medical expenses, see Publication 502, Medical and Dental Expenses. Where mail 1040x amended return    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Where mail 1040x amended return Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Where mail 1040x amended return See Reduced Dollar Limit, later. Where mail 1040x amended return But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Where mail 1040x amended return Dependent care benefits. Where mail 1040x amended return    Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Where mail 1040x amended return Your salary may have been reduced to pay for these benefits. Where mail 1040x amended return If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. Where mail 1040x amended return See Statement for employee, later. Where mail 1040x amended return Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Where mail 1040x amended return   Enter the amount of these benefits on Form 2441, Part III, line 12. Where mail 1040x amended return Exclusion or deduction. Where mail 1040x amended return   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Where mail 1040x amended return Your employer can tell you whether your benefit plan qualifies. Where mail 1040x amended return To claim the exclusion, you must complete Part III of Form 2441. Where mail 1040x amended return You cannot use Form 1040EZ. Where mail 1040x amended return   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Where mail 1040x amended return Therefore, you would not get an exclusion from wages. Where mail 1040x amended return Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Where mail 1040x amended return To claim the deduction, you must use Form 2441. Where mail 1040x amended return   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Where mail 1040x amended return   The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. Where mail 1040x amended return    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. Where mail 1040x amended return Statement for employee. Where mail 1040x amended return   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Where mail 1040x amended return Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Where mail 1040x amended return Effect of exclusion on credit. Where mail 1040x amended return   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. Where mail 1040x amended return Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year, if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. Where mail 1040x amended return Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. Where mail 1040x amended return For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. Where mail 1040x amended return Example. Where mail 1040x amended return You remarried on December 3. Where mail 1040x amended return Your earned income for the year was $18,000. Where mail 1040x amended return Your new spouse's earned income for the year was $2,000. Where mail 1040x amended return You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. Where mail 1040x amended return The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). Where mail 1040x amended return Separated spouse. Where mail 1040x amended return   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test, earlier), you are not considered married for purposes of the earned income limit. Where mail 1040x amended return Use only your income in figuring the earned income limit. Where mail 1040x amended return Surviving spouse. Where mail 1040x amended return   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. Where mail 1040x amended return Community property laws. Where mail 1040x amended return   Disregard community property laws when you figure earned income for this credit. Where mail 1040x amended return Self-employment earnings. Where mail 1040x amended return   If you are self-employed, include your net earnings in earned income. Where mail 1040x amended return For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. Where mail 1040x amended return Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. Where mail 1040x amended return Clergy or church employee. Where mail 1040x amended return   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. Where mail 1040x amended return Statutory employee. Where mail 1040x amended return   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). Where mail 1040x amended return Net loss. Where mail 1040x amended return   You must reduce your earned income by any net loss from self-employment. Where mail 1040x amended return Optional method if earnings are low or a net loss. Where mail 1040x amended return   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. Where mail 1040x amended return Get Publication 334, Tax Guide for Small Business, for details. Where mail 1040x amended return If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. Where mail 1040x amended return In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. Where mail 1040x amended return You or your spouse is a student or not able to care for self. Where mail 1040x amended return   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Where mail 1040x amended return His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Where mail 1040x amended return Spouse works. Where mail 1040x amended return   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Where mail 1040x amended return Spouse qualifies for part of month. Where mail 1040x amended return   If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. Where mail 1040x amended return You are a student or not able to care for self. Where mail 1040x amended return   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. Where mail 1040x amended return For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). Where mail 1040x amended return If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Where mail 1040x amended return Both spouses qualify. Where mail 1040x amended return   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. Where mail 1040x amended return Example. Where mail 1040x amended return Jim works and keeps up a home for himself and his wife Sharon. Where mail 1040x amended return Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. Where mail 1040x amended return During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. Where mail 1040x amended return These expenses also qualify as medical expenses. Where mail 1040x amended return Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. Where mail 1040x amended return Jim and Sharon's earned income limit is the smallest of the following amounts. Where mail 1040x amended return   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. Where mail 1040x amended return However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. Where mail 1040x amended return Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Where mail 1040x amended return This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Where mail 1040x amended return If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Where mail 1040x amended return This limit does not need to be divided equally among them. Where mail 1040x amended return For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. Where mail 1040x amended return Yearly limit. Where mail 1040x amended return   The dollar limit is a yearly limit. Where mail 1040x amended return The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Where mail 1040x amended return Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Where mail 1040x amended return Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Where mail 1040x amended return Example 1. Where mail 1040x amended return You pay $500 a month for after-school care for your son. Where mail 1040x amended return He turned 13 on May 1 and is no longer a qualifying person. Where mail 1040x amended return You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. Where mail 1040x amended return Example 2. Where mail 1040x amended return In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. Where mail 1040x amended return You paid $300 per month for the childcare. Where mail 1040x amended return You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. Where mail 1040x amended return Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Where mail 1040x amended return Your reduced dollar limit is figured on Form 2441, Part III. Where mail 1040x amended return See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. Where mail 1040x amended return Example 1. Where mail 1040x amended return George is a widower with one child and earns $24,000 a year. Where mail 1040x amended return He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. Where mail 1040x amended return His employer pays an additional $1,000 under a qualified dependent care benefit plan. Where mail 1040x amended return This $1,000 is excluded from George's income. Where mail 1040x amended return Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. Where mail 1040x amended return This is because his dollar limit is reduced as shown next. Where mail 1040x amended return   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. Where mail 1040x amended return Randall is married and both he and his wife are employed. Where mail 1040x amended return Each has earned income in excess of $6,000. Where mail 1040x amended return They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Where mail 1040x amended return Randall's work-related expenses are $6,000 for the year. Where mail 1040x amended return Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Where mail 1040x amended return Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Where mail 1040x amended return Although the dollar limit for his work-related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. Where mail 1040x amended return This is because his dollar limit is reduced as shown next. Where mail 1040x amended return   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Where mail 1040x amended return This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Where mail 1040x amended return The following table shows the percentage to use based on adjusted gross income. Where mail 1040x amended return   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $0   —   $15,000   35%       15,000   —   17,000   34%       17,000   —   19,000   33%       19,000   —   21,000   32%       21,000   —   23,000   31%       23,000   —   25,000   30%       25,000   —   27,000   29%       27,000   —   29,000   28%       29,000   —   31,000   27%       31,000   —   33,000   26%       33,000   —   35,000   25%       35,000   —   37,000   24%       37,000   —   39,000   23%       39,000   —   41,000   22%       41,000   —   43,000   21%       43,000   —   No limit   20%   To qualify for the credit, you must have one or more qualifying persons. Where mail 1040x amended return You should show the expenses for each person on Form 2441, line 2, column (c). Where mail 1040x amended return However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. Where mail 1040x amended return You should list -0- for the one person and the actual amount for the second person. Where mail 1040x amended return The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. Where mail 1040x amended return Example. Where mail 1040x amended return Roger and Megan Paris have two qualifying children. Where mail 1040x amended return They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. Where mail 1040x amended return They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). Where mail 1040x amended return Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. Where mail 1040x amended return Line 30 tells them to complete line 2 without including any dependent care benefits. Where mail 1040x amended return They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. Where mail 1040x amended return Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. Where mail 1040x amended return 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. Where mail 1040x amended return However, their son James has special needs and they paid $18,500 for his care. Where mail 1040x amended return Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. Where mail 1040x amended return Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. Where mail 1040x amended return Payments for prior year's expenses. Where mail 1040x amended return   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. Where mail 1040x amended return Attach a statement to your form showing how you figured the additional amount from 2012. Where mail 1040x amended return Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. Where mail 1040x amended return Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. Where mail 1040x amended return Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. Where mail 1040x amended return See Worksheet A. Where mail 1040x amended return Example. Where mail 1040x amended return In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. Where mail 1040x amended return Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. Where mail 1040x amended return Their adjusted gross income for 2012 was $30,000. Where mail 1040x amended return Sam's earned income of $14,000 was less than Kate's earned income. Where mail 1040x amended return A credit for their 2012 expenses paid in 2013 is not allowed in 2012. Where mail 1040x amended return It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. Where mail 1040x amended return The filled-in Worksheet A they used to figure this credit is shown later. Where mail 1040x amended return Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. Where mail 1040x amended return They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. Where mail 1040x amended return Worksheet A. Where mail 1040x amended return Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Where mail 1040x amended return 1. Where mail 1040x amended return   Enter your 2012 qualified expenses paid in 2012 1. Where mail 1040x amended return     2. Where mail 1040x amended return   Enter your 2012 qualified expenses paid in 2013 2. Where mail 1040x amended return     3. Where mail 1040x amended return   Add the amounts on lines 1 and 2 3. Where mail 1040x amended return     4. Where mail 1040x amended return   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Where mail 1040x amended return     5. Where mail 1040x amended return   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Where mail 1040x amended return     6. Where mail 1040x amended return   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Where mail 1040x amended return     7. Where mail 1040x amended return   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Where mail 1040x amended return     8. Where mail 1040x amended return   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Where mail 1040x amended return     9. Where mail 1040x amended return   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Where mail 1040x amended return     10. Where mail 1040x amended return   Subtract the amount on line 9 from the amount on line 8 and enter the result. Where mail 1040x amended return If zero or less, stop here. Where mail 1040x amended return You cannot increase your 2013 credit by any previous year's expenses 10. Where mail 1040x amended return     11. Where mail 1040x amended return   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Where mail 1040x amended return     12. Where mail 1040x amended return   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Where mail 1040x amended return             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . Where mail 1040x amended return 35                 15,000 — 17,000     . Where mail 1040x amended return 34                 17,000 — 19,000     . Where mail 1040x amended return 33                 19,000 — 21,000     . Where mail 1040x amended return 32                 21,000 — 23,000     . Where mail 1040x amended return 31                 23,000 — 25,000     . Where mail 1040x amended return 30                 25,000 — 27,000     . Where mail 1040x amended return 29                 27,000 — 29,000     . Where mail 1040x amended return 28                 29,000 — 31,000     . Where mail 1040x amended return 27                 31,000 — 33,000     . Where mail 1040x amended return 26                 33,000 — 35,000     . Where mail 1040x amended return 25                 35,000 — 37,000     . Where mail 1040x amended return 24                 37,000 — 39,000     . Where mail 1040x amended return 23                 39,000 — 41,000     . Where mail 1040x amended return 22                 41,000 — 43,000     . Where mail 1040x amended return 21                 43,000 — No limit     . Where mail 1040x amended return 20           13. Where mail 1040x amended return   Multiply line 10 by line 12. Where mail 1040x amended return Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Where mail 1040x amended return Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Where mail 1040x amended return       Worksheet A. Where mail 1040x amended return Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Where mail 1040x amended return 1. Where mail 1040x amended return   Enter your 2012 qualified expenses paid in 2012 1. Where mail 1040x amended return   $2,000 2. Where mail 1040x amended return   Enter your 2012 qualified expenses paid in 2013 2. Where mail 1040x amended return   600 3. Where mail 1040x amended return   Add the amounts on lines 1 and 2 3. Where mail 1040x amended return   2,600 4. Where mail 1040x amended return   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Where mail 1040x amended return   3,000 5. Where mail 1040x amended return   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Where mail 1040x amended return   0 6. Where mail 1040x amended return   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Where mail 1040x amended return   3,000 7. Where mail 1040x amended return   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Where mail 1040x amended return   14,000 8. Where mail 1040x amended return   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Where mail 1040x amended return   2,600 9. Where mail 1040x amended return   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Where mail 1040x amended return   2,000 10. Where mail 1040x amended return   Subtract the amount on line 9 from the amount on line 8 and enter the result. Where mail 1040x amended return If zero or less, stop here. Where mail 1040x amended return You cannot increase your 2013 credit by any previous year's expenses 10. Where mail 1040x amended return   600 11. Where mail 1040x amended return   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Where mail 1040x amended return   30,000 12. Where mail 1040x amended return   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Where mail 1040x amended return   . Where mail 1040x amended return 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . Where mail 1040x amended return 35                 15,000 — 17,000     . Where mail 1040x amended return 34                 17,000 — 19,000     . Where mail 1040x amended return 33                 19,000 — 21,000     . Where mail 1040x amended return 32                 21,000 — 23,000     . Where mail 1040x amended return 31                 23,000 — 25,000     . Where mail 1040x amended return 30                 25,000 — 27,000     . Where mail 1040x amended return 29                 27,000 — 29,000     . Where mail 1040x amended return 28                 29,000 — 31,000     . Where mail 1040x amended return 27                 31,000 — 33,000     . Where mail 1040x amended return 26                 33,000 — 35,000     . Where mail 1040x amended return 25                 35,000 — 37,000     . Where mail 1040x amended return 24                 37,000 — 39,000     . Where mail 1040x amended return 23                 39,000 — 41,000     . Where mail 1040x amended return 22                 41,000 — 43,000     . Where mail 1040x amended return 21                 43,000 — No limit     . Where mail 1040x amended return 20           13. Where mail 1040x amended return   Multiply line 10 by line 12. Where mail 1040x amended return Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Where mail 1040x amended return Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Where mail 1040x amended return   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. Where mail 1040x amended return You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Where mail 1040x amended return Form 1040, Form 1040A, or Form 1040NR. Where mail 1040x amended return    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. Where mail 1040x amended return Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. Where mail 1040x amended return Limit on credit. Where mail 1040x amended return    The amount of credit you can claim is limited to your tax. Where mail 1040x amended return For more information, see the Instructions for Form 2441. Where mail 1040x amended return Tax credit not refundable. Where mail 1040x amended return   You cannot get a refund for any part of the credit that is more than this limit. Where mail 1040x amended return Recordkeeping. Where mail 1040x amended return You should keep records of your work-related expenses. Where mail 1040x amended return Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. Where mail 1040x amended return Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. Where mail 1040x amended return Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. Where mail 1040x amended return If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Where mail 1040x amended return If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Where mail 1040x amended return Self-employed persons who are in business for themselves are not household employees. Where mail 1040x amended return Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Where mail 1040x amended return If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. Where mail 1040x amended return This control could include providing rules of conduct and appearance and requiring regular reports. Where mail 1040x amended return In this case, you do not have to pay employment taxes. Where mail 1040x amended return But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. Where mail 1040x amended return If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Where mail 1040x amended return Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Where mail 1040x amended return Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Where mail 1040x amended return Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Where mail 1040x amended return For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Where mail 1040x amended return State employment tax. Where mail 1040x amended return   You may also have to pay state unemployment tax. Where mail 1040x amended return Contact your state unemployment tax office for information. Where mail 1040x amended return You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. Where mail 1040x amended return For a list of state unemployment tax agencies, visit the U. Where mail 1040x amended return S. Where mail 1040x amended return Department of Labor's website. Where mail 1040x amended return To find that website, use the link in Publication 926 or search online. Where mail 1040x amended return 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 mail 1040x amended return Free help with your tax return. Where mail 1040x amended return   You can get free help preparing your return nationwide from IRS-certified volunteers. Where mail 1040x amended return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Where mail 1040x amended return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where mail 1040x amended return 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 mail 1040x amended return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Where mail 1040x amended return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Where mail 1040x amended return gov, download the IRS2Go app, or call 1-800-906-9887. Where mail 1040x amended return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where mail 1040x amended return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where mail 1040x amended return aarp. Where mail 1040x amended return org/money/taxaide or call 1-888-227-7669. Where mail 1040x amended return For more information on these programs, go to IRS. Where mail 1040x amended return gov and enter “VITA” in the search box. Where mail 1040x amended return Internet. Where mail 1040x amended return    IRS. Where mail 1040x amended return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Where mail 1040x amended return Download the free IRS2Go app from the iTunes app store or from Google Play. Where mail 1040x amended return 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 mail 1040x amended return Check the status of your 2013 refund with the Where's My Refund? application on IRS. Where mail 1040x amended return gov or download the IRS2Go app and select the Refund Status option. Where mail 1040x amended return The IRS issues more than 9 out of 10 refunds in less than 21 days. Where mail 1040x amended return 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 mail 1040x amended return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where mail 1040x amended return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where mail 1040x amended return Use the Interactive Tax Assistant (ITA) to research your tax questions. Where mail 1040x amended return No need to wait on the phone or stand in line. Where mail 1040x amended return 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 mail 1040x amended return When you reach the response screen, you can print the entire interview and the final response for your records. Where mail 1040x amended return New subject areas are added on a regular basis. Where mail 1040x amended return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Where mail 1040x amended return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Where mail 1040x amended return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Where mail 1040x amended return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Where mail 1040x amended return 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 mail 1040x amended return 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 mail 1040x amended return You can also ask the IRS to mail a return or an account transcript to you. Where mail 1040x amended return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Where mail 1040x amended return gov or by calling 1-800-908-9946. Where mail 1040x amended return Tax return and tax account transcripts are generally available for the current year and the past three years. Where mail 1040x amended return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Where mail 1040x amended return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Where mail 1040x amended return 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 mail 1040x amended return Check the status of your amended return using Where's My Amended Return? Go to IRS. Where mail 1040x amended return gov and enter Where's My Amended Return? in the search box. Where mail 1040x amended return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where mail 1040x amended return It can take up to 3 weeks from the date you mailed it to show up in our system. Where mail 1040x amended return Make a payment using one of several safe and convenient electronic payment options available on IRS. Where mail 1040x amended return gov. Where mail 1040x amended return Select the Payment tab on the front page of IRS. Where mail 1040x amended return gov for more information. Where mail 1040x amended return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Where mail 1040x amended return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where mail 1040x amended return gov. Where mail 1040x amended return 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 mail 1040x amended return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Where mail 1040x amended return gov. Where mail 1040x amended return Request an Electronic Filing PIN by going to IRS. Where mail 1040x amended return gov and entering Electronic Filing PIN in the search box. Where mail 1040x amended return Download forms, instructions and publications, including accessible versions for people with disabilities. Where mail 1040x amended return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Where mail 1040x amended return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Where mail 1040x amended return An employee can answer questions about your tax account or help you set up a payment plan. Where mail 1040x amended return Before you visit, check the Office Locator on IRS. Where mail 1040x amended return 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 mail 1040x amended return If you have a special need, such as a disability, you can request an appointment. Where mail 1040x amended return Call the local number listed in the Office Locator, or look in the phone book under Unit