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1040x Tax Form

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1040x Tax Form

1040x tax form Index A Accounting methods, Accounting Methods Accrual method, Accrual method. 1040x tax form Change in accounting method Section 481(a) adjustment. 1040x tax form , Change in accounting method. 1040x tax form Mark-to-market accounting method, Mark-to-market accounting method. 1040x tax form Nonaccrual experience method, Nonaccrual experience method. 1040x tax form Percentage of completion method, Percentage of completion method. 1040x tax form Accounting periods, Accounting Periods Accumulated earnings tax, Accumulated Earnings Tax Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) At-risk limits, At-Risk Limits B Backup withholding, Backup withholding. 1040x tax form Below-market loans, Below-Market Loans C Capital contributions, Capital Contributions Capital losses, Capital Losses Charitable contributions, Charitable Contributions Closely held corporation: At-risk limits, Closely held corporation. 1040x tax form Closely held corporations:, Closely held corporations. 1040x tax form Comments, Comments and suggestions. 1040x tax form Corporate preference items, Corporate Preference Items Corporations, businesses taxed as, Businesses Taxed as Corporations Credits, Credits Credits: Foreign tax, Credits General business credit, Credits Prior year minimum tax, Credits D Distributions: Money or property. 1040x tax form , Money or Property Distributions Other, Constructive Distributions Reporting, Reporting Dividends and Other Distributions Stock or stock rights, Distributions of Stock or Stock Rights To shareholders, Distributions to Shareholders Dividends-received deduction, Dividends-Received Deduction E EFTPS, Electronic Federal Tax Payment System, Electronic Federal Tax Payment System (EFTPS). 1040x tax form Electronic filing, Electronic filing. 1040x tax form Energy-efficient commercial building property deduction, Energy-Efficient Commercial Building Property Deduction Estimated tax, Estimated Tax Extraordinary dividends, Extraordinary Dividends F Figuring: NOL carryovers, Figuring the NOL Carryover Tax, Figuring Tax Foreign tax credit, Credits Form: 1096, Form 1099-DIV. 1040x tax form 1099–DIV, Form 1099-DIV. 1040x tax form 1118, Credits 1120, Which form to file. 1040x tax form 1120-W, How to figure each required installment. 1040x tax form 1120X, Refunds. 1040x tax form , NOL carryback. 1040x tax form 1138, Carryback expected. 1040x tax form 1139, Refunds. 1040x tax form , NOL carryback. 1040x tax form 2220, Form 2220. 1040x tax form 3800, Credits, Recapture Taxes 4255, Recapture Taxes 4626, Form 4626. 1040x tax form 5452, Form 5452. 1040x tax form 7004, Extension of time to file. 1040x tax form 8611, Recapture Taxes 8827, Credits 8832, Business formed after 1996. 1040x tax form 8834, Recapture Taxes 8845, Recapture Taxes 8874, Recapture Taxes 8882, Recapture Taxes 8912, Credits G Going into business, Costs of Going Into Business I Income tax returns, Income Tax Return L Loans, below-market, Below-Market Loans M Minimum tax credit, Credits N Net operating losses, Net Operating Losses Nontaxable exchange of property for stock, Property Exchanged for Stock P Paid-in capital, Paid-in capital. 1040x tax form Passive activity limits, Passive Activity Limits Paying estimated tax, How to pay estimated tax. 1040x tax form Penalties Other, Other penalties. 1040x tax form Trust fund recovery, Trust fund recovery penalty. 1040x tax form Penalties: Estimated tax, Underpayment penalty. 1040x tax form Late filing of return, Late filing of return. 1040x tax form Late payment of tax, Late payment of tax. 1040x tax form Personal service corporation: Figuring tax, Qualified personal service corporation. 1040x tax form Personal service corporations:, Personal service corporations. 1040x tax form Preference items, Corporate Preference Items Q Qualified refinery property, election to expense, Election to Expense Qualified Refinery Property Qualifying shipping activities, income from, Income From Qualifying Shipping Activities R Recapture taxes: Childcare facilities and services credit , Recapture Taxes Indian employment credit, Recapture Taxes Investment credit, Recapture Taxes Low-income housing credit, Recapture Taxes New markets credit, Recapture Taxes Qualified plug-in electric and electric vehicle credit, Recapture Taxes Recordkeeping, Recordkeeping Related persons, Related Persons Retained earnings, Accumulated Earnings Tax S Suggestions, Comments and suggestions. 1040x tax form T Tax help, How To Get Tax Help Tax rate schedule, Tax Rate Schedule Tax, figuring, Figuring Tax Taxpayer Advocate, Contacting your Taxpayer Advocate. 1040x tax form TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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The 1040x Tax Form

1040x tax form 10. 1040x tax form   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. 1040x tax form Adjusted gross income. 1040x tax form Distributions received by spouse. 1040x tax form Testing period. 1040x tax form If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). 1040x tax form This credit could reduce the federal income tax you pay dollar for dollar. 1040x tax form Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. 1040x tax form You are not under age 18. 1040x tax form You are not a full-time student (explained next). 1040x tax form No one else, such as your parent(s), claims an exemption for you on their tax return. 1040x tax form Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. 1040x tax form Full-time student. 1040x tax form   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. 1040x tax form You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. 1040x tax form Adjusted gross income. 1040x tax form   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. 1040x tax form However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. 1040x tax form Eligible contributions. 1040x tax form   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. 1040x tax form They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. 1040x tax form For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. 1040x tax form Reducing eligible contributions. 1040x tax form   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. 1040x tax form Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. 1040x tax form      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. 1040x tax form Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. 1040x tax form Loans from a qualified employer plan treated as a distribution. 1040x tax form Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). 1040x tax form Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). 1040x tax form Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. 1040x tax form Distributions from a military retirement plan. 1040x tax form Distributions received by spouse. 1040x tax form   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. 1040x tax form Testing period. 1040x tax form   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. 1040x tax form Example. 1040x tax form You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. 1040x tax form You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. 1040x tax form Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. 1040x tax form You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. 1040x tax form You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. 1040x tax form Maximum eligible contributions. 1040x tax form   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. 1040x tax form Effect on other credits. 1040x tax form   The amount of this credit will not change the amount of your refundable tax credits. 1040x tax form A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. 1040x tax form Maximum credit. 1040x tax form   This is a nonrefundable credit. 1040x tax form The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. 1040x tax form If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. 1040x tax form How to figure and report the credit. 1040x tax form   The amount of the credit you can get is based on the contributions you make and your credit rate. 1040x tax form The credit rate can be as low as 10% or as high as 50%. 1040x tax form Your credit rate depends on your income and your filing status. 1040x tax form See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. 1040x tax form   The maximum contribution taken into account is $2,000 per person. 1040x tax form On a joint return, up to $2,000 is taken into account for each spouse. 1040x tax form   Figure the credit on Form 8880. 1040x tax form Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. 1040x tax form Prev  Up  Next   Home   More Online Publications