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2010 Amended Tax Return Instructions

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2010 Amended Tax Return Instructions

2010 amended tax return instructions 3. 2010 amended tax return instructions   Limit on Annual Additions Table of Contents Ministers and church employees. 2010 amended tax return instructions Includible Compensation for Your Most Recent Year of ServiceMost Recent Year of Service Includible Compensation The first component of MAC is the limit on annual additions. 2010 amended tax return instructions This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. 2010 amended tax return instructions The limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or 100% of your includible compensation for your most recent year of service. 2010 amended tax return instructions More than one 403(b) account. 2010 amended tax return instructions If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts on your behalf by your employer. 2010 amended tax return instructions Ministers and church employees. 2010 amended tax return instructions   If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when figuring your limit on annual additions. 2010 amended tax return instructions For more information, see chapter 5. 2010 amended tax return instructions Participation in a qualified plan. 2010 amended tax return instructions If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. 2010 amended tax return instructions You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. 2010 amended tax return instructions Includible Compensation for Your Most Recent Year of Service Definition. 2010 amended tax return instructions   Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service. 2010 amended tax return instructions When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. 2010 amended tax return instructions This can happen if your tax year is not the same as your employer's annual work period. 2010 amended tax return instructions When figuring includible compensation for your most recent year of service, do not mix compensation or service of one employer with compensation or service of another employer. 2010 amended tax return instructions Most Recent Year of Service Your most recent year of service is your last full year of service, ending on the last day of your tax year that you worked for the employer that maintained a 403(b) account on your behalf. 2010 amended tax return instructions Tax year different from employer's annual work period. 2010 amended tax return instructions   If your tax year is not the same as your employer's annual work period, your most recent year of service is made up of parts of at least two of your employer's annual work periods. 2010 amended tax return instructions Example. 2010 amended tax return instructions A professor who reports her income on a calendar-year basis is employed on a full-time basis by a university that operates on an academic year (October through May). 2010 amended tax return instructions To figure her includible compensation for 2013, the professor's most recent year of service is her service from January through May 2013 and from October through December 2013. 2010 amended tax return instructions Figuring Your Most Recent Year of Service To figure your most recent year of service, begin by determining what is a full year of service for your position. 2010 amended tax return instructions A full year of service is equal to full-time employment for your employer's annual work period. 2010 amended tax return instructions After identifying a full year of service, begin counting the service you have provided for your employer starting with the service provided in the current year. 2010 amended tax return instructions Part-time or employed only part of the year. 2010 amended tax return instructions   If you are a part-time or a full-time employee who is employed for only part of the year, your most recent year of service is your service this year and your service for as many previous years as is necessary to total 1 full year of service. 2010 amended tax return instructions To determine your most recent year of service, add the following periods of service: Your service during the year for which you are figuring the limit on annual additions, and Your service during your preceding tax years until the total service equals 1 year of service or you have figured all of your service with the employer. 2010 amended tax return instructions Example. 2010 amended tax return instructions You were employed on a full-time basis from July through December 2011 (1/2 year of service), July through December 2012 (1/2 year of service), and October through December 2013 (1/4 year of service). 2010 amended tax return instructions Your most recent year of service for computing your limit on annual additions for 2013 is the total of your service during 2013 (1/4 year of service), your service during 2012 (1/2 year of service), and your service during the months October through December 2011 (1/4 year of service). 2010 amended tax return instructions Not yet employed for 1 year. 2010 amended tax return instructions   If, at the close of the year, you have not yet worked for your employer for 1 year (including time you worked for the same employer in all earlier years), use the period of time you have worked for the employer as your most recent year of service. 2010 amended tax return instructions Includible Compensation After identifying your most recent year of service, the next step is to identify the includible compensation associated with that full year of service. 2010 amended tax return instructions Includible compensation is not the same as income included on your tax return. 2010 amended tax return instructions Compensation is a combination of income and benefits received in exchange for services provided to your employer. 2010 amended tax return instructions Generally, includible compensation is the amount of income and benefits: Received from the employer who maintains your 403(b) account, and Must be included in your income. 2010 amended tax return instructions Includible compensation includes the following amounts. 2010 amended tax return instructions Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). 2010 amended tax return instructions Amounts contributed or deferred by your employer under a section 125 cafeteria plan. 2010 amended tax return instructions Amounts contributed or deferred, at the election of the employee, under an eligible section 457 nonqualified deferred compensation plan (state or local government or tax-exempt organization plan). 2010 amended tax return instructions  Note. 2010 amended tax return instructions For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. 2010 amended tax return instructions Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. 2010 amended tax return instructions Income otherwise excluded under the foreign earned income exclusion. 2010 amended tax return instructions Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. 2010 amended tax return instructions Includible compensation does not include the following items. 2010 amended tax return instructions Your employer's contributions to your 403(b) account. 2010 amended tax return instructions Compensation earned while your employer was not an eligible employer. 2010 amended tax return instructions Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. 2010 amended tax return instructions The cost of incidental life insurance. 2010 amended tax return instructions See Cost of Incidental Life Insurance, later. 2010 amended tax return instructions If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. 2010 amended tax return instructions Contributions after retirement. 2010 amended tax return instructions   Nonelective contributions may be made for an employee for up to 5 years after retirement. 2010 amended tax return instructions These contributions would be based on includible compensation for the last year of service before retirement. 2010 amended tax return instructions Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. 2010 amended tax return instructions If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. 2010 amended tax return instructions If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. 2010 amended tax return instructions If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. 2010 amended tax return instructions Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. 2010 amended tax return instructions Not all annuity contracts include life insurance. 2010 amended tax return instructions Contact your plan administrator to determine if your contract includes incidental life insurance. 2010 amended tax return instructions If it does, you will need to figure the cost of life insurance each year the policy is in effect. 2010 amended tax return instructions Figuring the cost of incidental life insurance. 2010 amended tax return instructions If you have determined that part of the cost of your annuity contract is for an incidental life insurance premium, you will need to determine the amount of the premium and subtract it from your includible compensation. 2010 amended tax return instructions To determine the amount of the life insurance premiums, you will need to know the following information. 2010 amended tax return instructions The value of your life insurance contract, which is the amount payable upon your death. 2010 amended tax return instructions The cash value of your life insurance contract at the end of the tax year. 2010 amended tax return instructions Your age on your birthday nearest the beginning of the policy year. 2010 amended tax return instructions Your current life insurance protection under an ordinary retirement income life insurance policy, which is the amount payable upon your death minus the cash value of the contract at the end of the year. 2010 amended tax return instructions You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. 2010 amended tax return instructions Example. 2010 amended tax return instructions Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. 2010 amended tax return instructions Your cash value in the contract at the end of the first year is zero. 2010 amended tax return instructions Your current life insurance protection for the first year is $10,000 ($10,000 − 0). 2010 amended tax return instructions The cash value in the contract at the end of year two is $1,000, and the current life insurance protection for the second year is $9,000 ($10,000 – $1,000). 2010 amended tax return instructions The 1-year cost of the protection can be calculated by using Figure 3-1, Table of One-Year Term Premiums for $1,000 Life Insurance Protection . 2010 amended tax return instructions The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. 2010 amended tax return instructions Figure 3-1. 2010 amended tax return instructions Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. 2010 amended tax return instructions 70   35 $0. 2010 amended tax return instructions 99   70 $20. 2010 amended tax return instructions 62 1 0. 2010 amended tax return instructions 41   36 1. 2010 amended tax return instructions 01   71 22. 2010 amended tax return instructions 72 2 0. 2010 amended tax return instructions 27   37 1. 2010 amended tax return instructions 04   72 25. 2010 amended tax return instructions 07 3 0. 2010 amended tax return instructions 19   38 1. 2010 amended tax return instructions 06   73 27. 2010 amended tax return instructions 57 4 0. 2010 amended tax return instructions 13   39 1. 2010 amended tax return instructions 07   74 30. 2010 amended tax return instructions 18 5 0. 2010 amended tax return instructions 13   40 1. 2010 amended tax return instructions 10   75 33. 2010 amended tax return instructions 05 6 0. 2010 amended tax return instructions 14   41 1. 2010 amended tax return instructions 13   76 36. 2010 amended tax return instructions 33 7 0. 2010 amended tax return instructions 15   42 1. 2010 amended tax return instructions 20   77 40. 2010 amended tax return instructions 17 8 0. 2010 amended tax return instructions 16   43 1. 2010 amended tax return instructions 29   78 44. 2010 amended tax return instructions 33 9 0. 2010 amended tax return instructions 16   44 1. 2010 amended tax return instructions 40   79 49. 2010 amended tax return instructions 23 10 0. 2010 amended tax return instructions 16   45 1. 2010 amended tax return instructions 53   80 54. 2010 amended tax return instructions 56 11 0. 2010 amended tax return instructions 19   46 1. 2010 amended tax return instructions 67   81 60. 2010 amended tax return instructions 51 12 0. 2010 amended tax return instructions 24   47 1. 2010 amended tax return instructions 83   82 66. 2010 amended tax return instructions 74 13 0. 2010 amended tax return instructions 28   48 1. 2010 amended tax return instructions 98   83 73. 2010 amended tax return instructions 07 14 0. 2010 amended tax return instructions 33   49 2. 2010 amended tax return instructions 13   84 80. 2010 amended tax return instructions 35 15 0. 2010 amended tax return instructions 38   50 2. 2010 amended tax return instructions 30   85 88. 2010 amended tax return instructions 76 16 0. 2010 amended tax return instructions 52   51 2. 2010 amended tax return instructions 52   86 99. 2010 amended tax return instructions 16 17 0. 2010 amended tax return instructions 57   52 2. 2010 amended tax return instructions 81   87 110. 2010 amended tax return instructions 40 18 0. 2010 amended tax return instructions 59   53 3. 2010 amended tax return instructions 20   88 121. 2010 amended tax return instructions 85 19 0. 2010 amended tax return instructions 61   54 3. 2010 amended tax return instructions 65   89 133. 2010 amended tax return instructions 40 20 0. 2010 amended tax return instructions 62   55 4. 2010 amended tax return instructions 15   90 144. 2010 amended tax return instructions 30 21 0. 2010 amended tax return instructions 62   56 4. 2010 amended tax return instructions 68   91 155. 2010 amended tax return instructions 80 22 0. 2010 amended tax return instructions 64   57 5. 2010 amended tax return instructions 20   92 168. 2010 amended tax return instructions 75 23 0. 2010 amended tax return instructions 66   58 5. 2010 amended tax return instructions 66   93 186. 2010 amended tax return instructions 44 24 0. 2010 amended tax return instructions 68   59 6. 2010 amended tax return instructions 06   94 206. 2010 amended tax return instructions 70 25 0. 2010 amended tax return instructions 71   60 6. 2010 amended tax return instructions 51   95 228. 2010 amended tax return instructions 35 26 0. 2010 amended tax return instructions 73   61 7. 2010 amended tax return instructions 11   96 250. 2010 amended tax return instructions 01 27 0. 2010 amended tax return instructions 76   62 7. 2010 amended tax return instructions 96   97 265. 2010 amended tax return instructions 09 28 0. 2010 amended tax return instructions 80   63 9. 2010 amended tax return instructions 08   98 270. 2010 amended tax return instructions 11 29 0. 2010 amended tax return instructions 83   64 10. 2010 amended tax return instructions 41   99 281. 2010 amended tax return instructions 05 30 0. 2010 amended tax return instructions 87   65 11. 2010 amended tax return instructions 90       31 0. 2010 amended tax return instructions 90   66 13. 2010 amended tax return instructions 51       32 0. 2010 amended tax return instructions 93   67 15. 2010 amended tax return instructions 20       33 0. 2010 amended tax return instructions 96   68 16. 2010 amended tax return instructions 92       34 0. 2010 amended tax return instructions 98   69 18. 2010 amended tax return instructions 70                       If the current published premium rates per $1,000 of insurance protection charged by an insurer for individual 1-year term life insurance premiums available to all standard risks are lower than those in the preceding table, you can use the lower rates for figuring the cost of insurance in connection with individual policies issued by the same insurer. 2010 amended tax return instructions Example 1. 2010 amended tax return instructions Lynne Green, age 44, and her employer enter into a 403(b) plan that will provide her with a $500 a month annuity upon retirement at age 65. 2010 amended tax return instructions The agreement also provides that if she should die before retirement, her beneficiary will receive the greater of $20,000 or the cash surrender value in the life insurance contract. 2010 amended tax return instructions Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. 2010 amended tax return instructions Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. 2010 amended tax return instructions When figuring her includible compensation for this year, Lynne will subtract $28. 2010 amended tax return instructions Table 3-1. 2010 amended tax return instructions Worksheet A. 2010 amended tax return instructions Cost of Incidental Life Insurance Note. 2010 amended tax return instructions Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. 2010 amended tax return instructions This amount will be used to figure includible compensation for your most recent year of service. 2010 amended tax return instructions 1. 2010 amended tax return instructions Enter the value of the contract (amount payable upon your death) 1. 2010 amended tax return instructions $20,000. 2010 amended tax return instructions 00 2. 2010 amended tax return instructions Enter the cash value in the contract at the end of the year 2. 2010 amended tax return instructions 0. 2010 amended tax return instructions 00 3. 2010 amended tax return instructions Subtract line 2 from line 1. 2010 amended tax return instructions This is the value of your current life insurance protection 3. 2010 amended tax return instructions $20,000. 2010 amended tax return instructions 00 4. 2010 amended tax return instructions Enter your age on your birthday nearest the beginning of the policy year 4. 2010 amended tax return instructions 44 5. 2010 amended tax return instructions Enter the 1-year term premium for $1,000 of life insurance based on your age. 2010 amended tax return instructions (From Figure 3-1) 5. 2010 amended tax return instructions $1. 2010 amended tax return instructions 40 6. 2010 amended tax return instructions Divide line 3 by $1,000 6. 2010 amended tax return instructions 20 7. 2010 amended tax return instructions Multiply line 6 by line 5. 2010 amended tax return instructions This is the cost of your incidental life insurance 7. 2010 amended tax return instructions $28. 2010 amended tax return instructions 00 Example 2. 2010 amended tax return instructions Lynne's cash value in the contract at the end of the second year is $1,000. 2010 amended tax return instructions In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. 2010 amended tax return instructions In year two, Lynne's employer will include $29. 2010 amended tax return instructions 07 in her current year's income. 2010 amended tax return instructions Lynne will subtract this amount when figuring her includible compensation. 2010 amended tax return instructions Table 3-2. 2010 amended tax return instructions Worksheet A. 2010 amended tax return instructions Cost of Incidental Life Insurance Note. 2010 amended tax return instructions Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. 2010 amended tax return instructions This amount will be used to figure includible compensation for your most recent year of service. 2010 amended tax return instructions 1. 2010 amended tax return instructions Enter the value of the contract (amount payable upon your death) 1. 2010 amended tax return instructions $20,000. 2010 amended tax return instructions 00 2. 2010 amended tax return instructions Enter the cash value in the contract at the end of the year 2. 2010 amended tax return instructions $1,000. 2010 amended tax return instructions 00 3. 2010 amended tax return instructions Subtract line 2 from line 1. 2010 amended tax return instructions This is the value of your current life insurance protection 3. 2010 amended tax return instructions $19,000. 2010 amended tax return instructions 00 4. 2010 amended tax return instructions Enter your age on your birthday nearest the beginning of the policy year 4. 2010 amended tax return instructions 45 5. 2010 amended tax return instructions Enter the 1-year term premium for $1,000 of life insurance based on your age. 2010 amended tax return instructions (From Figure 3-1) 5. 2010 amended tax return instructions $1. 2010 amended tax return instructions 53 6. 2010 amended tax return instructions Divide line 3 by $1,000 6. 2010 amended tax return instructions 19 7. 2010 amended tax return instructions Multiply line 6 by line 5. 2010 amended tax return instructions This is the cost of your incidental life insurance 7. 2010 amended tax return instructions $29. 2010 amended tax return instructions 07 Figuring Includible Compensation for Your Most Recent Year of Service You can use Worksheet B in chapter 9 to determine your includible compensation for your most recent year of service. 2010 amended tax return instructions Example. 2010 amended tax return instructions Floyd has been periodically working full-time for a local hospital since September 2011. 2010 amended tax return instructions He needs to figure his limit on annual additions for 2014. 2010 amended tax return instructions The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. 2010 amended tax return instructions During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. 2010 amended tax return instructions Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. 2010 amended tax return instructions Floyd has never worked abroad and there is no life insurance provided under the plan. 2010 amended tax return instructions Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. 2010 amended tax return instructions Table 3-3. 2010 amended tax return instructions Floyd's Compensation Note. 2010 amended tax return instructions This table shows information Floyd will use to figure includible compensation for his most recent year of service. 2010 amended tax return instructions   Year Years of Service Taxable Wages Elective Deferrals 2014 6/12 of  a year $42,000 $2,000 2013 4/12 of  a year $16,000 $1,650 2012 4/12 of  a year $16,000 $1,650 Before Floyd can figure his limit on annual additions, he must figure includible compensation for his most recent year of service. 2010 amended tax return instructions Because Floyd is not planning to work the entire 2014 year, his most recent year of service will include the time he is planning to work in 2014 plus time he worked in the preceding 3 years until the time he worked for the hospital totals 1 year. 2010 amended tax return instructions If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. 2010 amended tax return instructions He figures his most recent year of service shown in the following list. 2010 amended tax return instructions Time he will work in 2014 is 6/12 of a year. 2010 amended tax return instructions Time worked in 2013 is 4/12 of a year. 2010 amended tax return instructions All of this time will be used to determine Floyd's most recent year of service. 2010 amended tax return instructions Time worked in 2012 is 4/12 of a year. 2010 amended tax return instructions Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. 2010 amended tax return instructions Because he needs only one-half of the actual time he worked, Floyd will use only one-half of his income earned during that period to calculate wages that will be used in figuring his includible compensation. 2010 amended tax return instructions Using the information provided in Table 3-3, wages for Floyd's most recent year of service are $66,000 ($42,000 + $16,000 + $8,000). 2010 amended tax return instructions His includible compensation for his most recent year of service is figured as shown in Table 3-4. 2010 amended tax return instructions After figuring his includible compensation, Floyd determines his limit on annual additions for 2014 to be $52,000, the lesser of his includible compensation, $70,475 (Table 3-4), and the maximum amount of $52,000. 2010 amended tax return instructions Table 3-4. 2010 amended tax return instructions Worksheet B. 2010 amended tax return instructions Includible Compensation for Your Most Recent Year of Service1 Note. 2010 amended tax return instructions Use this worksheet to figure includible compensation for your most recent year of service. 2010 amended tax return instructions 1. 2010 amended tax return instructions Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. 2010 amended tax return instructions $66,000 2. 2010 amended tax return instructions Enter elective deferrals excluded from your gross income for your most recent year of service2 2. 2010 amended tax return instructions 4,4753 3. 2010 amended tax return instructions Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. 2010 amended tax return instructions -0- 4. 2010 amended tax return instructions Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government, or of a tax-exempt organization) for your most recent year of service 4. 2010 amended tax return instructions -0- 5. 2010 amended tax return instructions Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. 2010 amended tax return instructions -0- 6. 2010 amended tax return instructions Enter your foreign earned income exclusion for your most recent year of service 6. 2010 amended tax return instructions -0- 7. 2010 amended tax return instructions Add lines 1, 2, 3, 4, 5, and 6 7. 2010 amended tax return instructions 70,475 8. 2010 amended tax return instructions Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. 2010 amended tax return instructions -0- 9. 2010 amended tax return instructions Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. 2010 amended tax return instructions -0- 10. 2010 amended tax return instructions Add lines 8 and 9 10. 2010 amended tax return instructions -0- 11. 2010 amended tax return instructions Subtract line 10 from line 7. 2010 amended tax return instructions This is your includible compensation for your most recent year of service 11. 2010 amended tax return instructions 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. 2010 amended tax return instructions 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. 2010 amended tax return instructions  3$4,475 ($2,000 + $1,650 + $825). 2010 amended tax return instructions Prev  Up  Next   Home   More Online Publications
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Understanding your CP14I Notice

You owe taxes and penalties because you didn't take out the minimum amount you had to from your traditional individual retirement arrangement (IRA). Or, you put into a tax-sheltered account more than you can legally.


What you need to do

  • Read your notice carefully — it'll explain how much you owe and how to pay it.
  • Pay the amount you owe by the date the notice asks.
  • Make a payment plan if you can't pay the full amount you owe.
  • Contact us if you disagree.

You may want to...


Answers to Common Questions

What is a traditional individual retirement arrangement (IRA)?
A traditional IRA is a retirement savings plan where the amount you put in is tax-deductable. The money you put in is usually not taxed until you take it out. A traditional IRA is not a Roth IRA or a SIMPLE IRA.

What is a Roth IRA?
A Roth IRA is a retirement plan where the amount you put in is taxable. But what the amount earns and what you take out is not taxable.

What is a SIMPLE IRA?
A SIMPLE IRA is a retirement plan sponsored by your employer. You put part of your pay into it. Your employer matches a certain amount of what you put in. You don't pay tax on what you and your employer put in until you take it out.

How much do I have to take out from my traditional IRA?
You must take out a minimum amount from your IRA starting at age 70½. The amount you have to take out is based on your life expectancy. Publication 590, Individual Retirement Arrangements (IRAs) has a life expectancy chart. You divide the money in your account by the years of your life expectancy. The result is the minimum amount you must take out. You don't have to take out a minimum amount from Roth IRAs.

Are there different types of tax-sheltered accounts?
The different types of tax-sheltered accounts, besides retirement accounts, could include saving accounts for educational or medical expenses.

What is the maximum amount I can contribute to a tax-sheltered account?
The maximum amount depends on the type of account.

What happens if I can't pay what I owe?
You can make a payment plan if you can’t pay the full amount you owe.

How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them.

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However, interest adds up on the unpaid amount after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. Call us at the number on your notice if you can't pay the full amount because of financial problems. We may be able to remove the penalty.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

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

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 14-Mar-2014

The 2010 Amended Tax Return Instructions

2010 amended tax return instructions 7. 2010 amended tax return instructions   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics 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. 2010 amended tax return instructions Free help with your tax return. 2010 amended tax return instructions   You can get free help preparing your return nationwide from IRS-certified volunteers. 2010 amended tax return instructions The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2010 amended tax return instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2010 amended tax return instructions 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. 2010 amended tax return instructions In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2010 amended tax return instructions To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2010 amended tax return instructions gov, download the IRS2Go app, or call 1-800-906-9887. 2010 amended tax return instructions   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2010 amended tax return instructions To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2010 amended tax return instructions aarp. 2010 amended tax return instructions org/money/taxaide or call 1-888-227-7669. 2010 amended tax return instructions For more information on these programs, go to IRS. 2010 amended tax return instructions gov and enter “VITA” in the search box. 2010 amended tax return instructions Internet. 2010 amended tax return instructions    IRS. 2010 amended tax return instructions gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2010 amended tax return instructions Download the free IRS2Go app from the iTunes app store or from Google Play. 2010 amended tax return instructions 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. 2010 amended tax return instructions Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2010 amended tax return instructions gov or download the IRS2Go app and select the Refund Status option. 2010 amended tax return instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. 2010 amended tax return instructions 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. 2010 amended tax return instructions You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 amended tax return instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2010 amended tax return instructions Use the Interactive Tax Assistant (ITA) to research your tax questions. 2010 amended tax return instructions No need to wait on the phone or stand in line. 2010 amended tax return instructions 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. 2010 amended tax return instructions When you reach the response screen, you can print the entire interview and the final response for your records. 2010 amended tax return instructions New subject areas are added on a regular basis. 2010 amended tax return instructions  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2010 amended tax return instructions gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2010 amended tax return instructions You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2010 amended tax return instructions The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2010 amended tax return instructions 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. 2010 amended tax return instructions 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. 2010 amended tax return instructions You can also ask the IRS to mail a return or an account transcript to you. 2010 amended tax return instructions Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2010 amended tax return instructions gov or by calling 1-800-908-9946. 2010 amended tax return instructions Tax return and tax account transcripts are generally available for the current year and the past three years. 2010 amended tax return instructions Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2010 amended tax return instructions Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2010 amended tax return instructions 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. 2010 amended tax return instructions Check the status of your amended return using Where's My Amended Return? Go to IRS. 2010 amended tax return instructions gov and enter Where's My Amended Return? in the search box. 2010 amended tax return instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2010 amended tax return instructions It can take up to 3 weeks from the date you mailed it to show up in our system. 2010 amended tax return instructions Make a payment using one of several safe and convenient electronic payment options available on IRS. 2010 amended tax return instructions gov. 2010 amended tax return instructions Select the Payment tab on the front page of IRS. 2010 amended tax return instructions gov for more information. 2010 amended tax return instructions Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2010 amended tax return instructions Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2010 amended tax return instructions gov. 2010 amended tax return instructions 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. 2010 amended tax return instructions Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2010 amended tax return instructions gov. 2010 amended tax return instructions Request an Electronic Filing PIN by going to IRS. 2010 amended tax return instructions gov and entering Electronic Filing PIN in the search box. 2010 amended tax return instructions Download forms, instructions and publications, including accessible versions for people with disabilities. 2010 amended tax return instructions Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2010 amended tax return instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2010 amended tax return instructions An employee can answer questions about your tax account or help you set up a payment plan. 2010 amended tax return instructions Before you visit, check the Office Locator on IRS. 2010 amended tax return instructions gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2010 amended tax return instructions If you have a special need, such as a disability, you can request an appointment. 2010 amended tax return instructions Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2010 amended tax return instructions Apply for an Employer Identification Number (EIN). 2010 amended tax return instructions Go to IRS. 2010 amended tax return instructions gov and enter Apply for an EIN in the search box. 2010 amended tax return instructions Read the Internal Revenue Code, regulations, or other official guidance. 2010 amended tax return instructions Read Internal Revenue Bulletins. 2010 amended tax return instructions Sign up to receive local and national tax news and more by email. 2010 amended tax return instructions Just click on “subscriptions” above the search box on IRS. 2010 amended tax return instructions gov and choose from a variety of options. 2010 amended tax return instructions    Phone. 2010 amended tax return instructions You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2010 amended tax return instructions Download the free IRS2Go app from the iTunes app store or from Google Play. 2010 amended tax return instructions Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2010 amended tax return instructions gov, or download the IRS2Go app. 2010 amended tax return instructions Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2010 amended tax return instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2010 amended tax return instructions Most VITA and TCE sites offer free electronic filing. 2010 amended tax return instructions Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2010 amended tax return instructions Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2010 amended tax return instructions Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2010 amended tax return instructions If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2010 amended tax return instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. 2010 amended tax return instructions Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 amended tax return instructions Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2010 amended tax return instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2010 amended tax return instructions Note, the above information is for our automated hotline. 2010 amended tax return instructions Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2010 amended tax return instructions Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2010 amended tax return instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2010 amended tax return instructions It can take up to 3 weeks from the date you mailed it to show up in our system. 2010 amended tax return instructions Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2010 amended tax return instructions You should receive your order within 10 business days. 2010 amended tax return instructions Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2010 amended tax return instructions If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2010 amended tax return instructions Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2010 amended tax return instructions The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2010 amended tax return instructions These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2010 amended tax return instructions    Walk-in. 2010 amended tax return instructions You can find a selection of forms, publications and services — in-person. 2010 amended tax return instructions Products. 2010 amended tax return instructions You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 amended tax return instructions Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2010 amended tax return instructions Services. 2010 amended tax return instructions You can walk in to your local TAC for face-to-face tax help. 2010 amended tax return instructions An employee can answer questions about your tax account or help you set up a payment plan. 2010 amended tax return instructions Before visiting, use the Office Locator tool on IRS. 2010 amended tax return instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2010 amended tax return instructions    Mail. 2010 amended tax return instructions You can send your order for forms, instructions, and publications to the address below. 2010 amended tax return instructions You should receive a response within 10 business days after your request is received. 2010 amended tax return instructions Internal Revenue Service 1201 N. 2010 amended tax return instructions Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2010 amended tax return instructions The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2010 amended tax return instructions Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2010 amended tax return instructions   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2010 amended tax return instructions We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2010 amended tax return instructions You face (or your business is facing) an immediate threat of adverse action. 2010 amended tax return instructions You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2010 amended tax return instructions   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2010 amended tax return instructions Here's why we can help: TAS is an independent organization within the IRS. 2010 amended tax return instructions Our advocates know how to work with the IRS. 2010 amended tax return instructions Our services are free and tailored to meet your needs. 2010 amended tax return instructions We have offices in every state, the District of Columbia, and Puerto Rico. 2010 amended tax return instructions   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2010 amended tax return instructions   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2010 amended tax return instructions If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2010 amended tax return instructions Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2010 amended tax return instructions Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2010 amended tax return instructions Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2010 amended tax return instructions Prev  Up  Next   Home   More Online Publications