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Amend 2010 Tax

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Amend 2010 Tax

Amend 2010 tax Index A Accounting method Accrual, Accrual Method, Accrual method. Amend 2010 tax Automatic procedures, Automatic change procedures. Amend 2010 tax Cash, Cash Method, Cash method. Amend 2010 tax Change in, Change in Accounting Method Combination, Combination Method Special, Special Methods Accounting periods, Accounting Periods Accrual method Income - general rule, Income—General Rule Income - special rules, Income—Special Rules Of accounting, Accrual Method Adjusted basis, Adjusted basis. Amend 2010 tax Administrator, Executor or administrator. Amend 2010 tax Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911). Amend 2010 tax Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910). Amend 2010 tax Appeal rights, Appeals. Amend 2010 tax Appreciation, Appreciation. Amend 2010 tax Audits, Examinations (audits). Amend 2010 tax Automobile (see Car expenses) B Bad debts, Bad Debts Barter income, Bartering for Property or Services Basis of property, Basis. Amend 2010 tax Bribes, Expenses You Cannot Deduct Business expenses, Business Expenses Business income, Business Income Business use of your home, Business Use of Your Home C Canceled debt, Canceled Debt Cancellation of qualified real property business debt, Cancellation of qualified real property business debt. Amend 2010 tax Capital gain or loss, Is My Gain or Loss Ordinary or Capital? Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). Amend 2010 tax Cash discount, Cash discounts. Amend 2010 tax , Cash discounts. Amend 2010 tax Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. Amend 2010 tax Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. Amend 2010 tax Claim for refund, Refunds. Amend 2010 tax Collection of tax, Collections. Amend 2010 tax Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. Amend 2010 tax Condemned property, Condemned property. Amend 2010 tax Consignments, Consignments. Amend 2010 tax Construction allowances, Construction allowances. Amend 2010 tax Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). Amend 2010 tax Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). Amend 2010 tax Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). Amend 2010 tax Disabled access, Disabled access credit (Form 8826). Amend 2010 tax Distilled spirits, Distilled spirits credit (Form 8906). Amend 2010 tax Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). Amend 2010 tax How to claim, How To Claim the Credit Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Amend 2010 tax Investment, Investment credit (Form 3468). Amend 2010 tax Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896). Amend 2010 tax Low-income housing, Low-income housing credit (Form 8586). Amend 2010 tax New markets, New markets credit (Form 8874). Amend 2010 tax Nonconventional source fuel, Nonconventional source fuel credit (Form 8907). Amend 2010 tax Orphan drug, Orphan drug credit (Form 8820). Amend 2010 tax Qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936). Amend 2010 tax Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Amend 2010 tax Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Amend 2010 tax Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). Amend 2010 tax Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). Amend 2010 tax Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Amend 2010 tax Work opportunity, Work opportunity credit (Form 5884). Amend 2010 tax D Damages, Damages. Amend 2010 tax Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. Amend 2010 tax Refund offset against, Offset against debts. Amend 2010 tax Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. Amend 2010 tax Business bad debt, Business bad debt. Amend 2010 tax Calendar tax year, Calendar tax year. Amend 2010 tax Cash discount, Cash discounts. Amend 2010 tax , Cash discounts. Amend 2010 tax Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. Amend 2010 tax Entertainment expenses, Entertainment expenses. Amend 2010 tax Fair market value, Fair market value. Amend 2010 tax Fiscal tax year, Fiscal tax year. Amend 2010 tax Fringe benefit, Fringe benefits. Amend 2010 tax Local transportation expenses, Local transportation expenses. Amend 2010 tax Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. Amend 2010 tax Ordinary expense, Introduction Principal place of business, Principal place of business. Amend 2010 tax Qualified long-term real property, Qualified long-term real property. Amend 2010 tax Qualified real property business debt, Cancellation of qualified real property business debt. Amend 2010 tax Rent, Rent Expense Restricted property, Other Income Retail space, Retail space. Amend 2010 tax Self-employment (SE) tax, Self-Employment (SE) Tax Sole proprietor, Sole proprietor. Amend 2010 tax Tax home, Local transportation expenses. Amend 2010 tax Trade discount, Trade discounts. Amend 2010 tax , Cash discounts. Amend 2010 tax Travel expenses, Travel, Meals, and Entertainment Depreciation Deduction, Depreciation Listed property, Listed property. Amend 2010 tax Depreciation, recapture, Recapture of depreciation. Amend 2010 tax Direct seller, Direct seller. Amend 2010 tax , Real estate agent or direct seller. Amend 2010 tax Disabled access credit, Disabled access credit (Form 8826). Amend 2010 tax Disposition of property Business property, Introduction Installment sale, Installment sales. Amend 2010 tax , Installment sales. Amend 2010 tax Like-kind exchange, Like-kind exchanges. Amend 2010 tax , Like-kind exchanges. Amend 2010 tax , Exchange of like-kind property. Amend 2010 tax Nontaxable exchange, Nontaxable exchanges. Amend 2010 tax Sale of a business, Sale of a business. Amend 2010 tax Distilled spirits credit, Distilled spirits credit (Form 8906). Amend 2010 tax Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. Amend 2010 tax Drawing account, Merchandise withdrawn from sale. Amend 2010 tax Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. Amend 2010 tax EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. Amend 2010 tax Employee benefit programs, Fringe benefits. Amend 2010 tax Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). Amend 2010 tax Employment taxes About, Employment Taxes Deduction for, Employment taxes. Amend 2010 tax Entertainment expenses, Entertainment expenses. Amend 2010 tax (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. Amend 2010 tax Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). Amend 2010 tax Excise taxes About, Excise Taxes Deduction for, Excise taxes. Amend 2010 tax Executor, Executor or administrator. Amend 2010 tax Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. Amend 2010 tax Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. Amend 2010 tax , Fishing crew member. Amend 2010 tax Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. Amend 2010 tax 1099-B (barter), Information returns. Amend 2010 tax 1099-MISC (miscellaneous), Form 1099-MISC. Amend 2010 tax , Information returns. Amend 2010 tax 1128 (change tax year), Change in tax year. Amend 2010 tax 2210 (underpayment of estimated tax), Penalty for underpayment of tax. Amend 2010 tax 2290 (excise tax for heavy trucks), Form 2290. Amend 2010 tax 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). Amend 2010 tax 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. Amend 2010 tax 4684 (casualty and theft), Casualties and thefts. Amend 2010 tax 4797 (sale of business property), Dispositions of business property and depreciable property. Amend 2010 tax , Condemned property. Amend 2010 tax , Listed property. Amend 2010 tax 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). Amend 2010 tax 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. Amend 2010 tax 720 (excise tax return), Form 720. Amend 2010 tax 8300 (cash payments over $10,000), Form 8300. Amend 2010 tax 8586 (low-income housing), Low-income housing credit (Form 8586). Amend 2010 tax 8594 (asset acquisition), Sale of a business. Amend 2010 tax 8820 (orphan drug credit), Orphan drug credit (Form 8820). Amend 2010 tax 8824 (like-kind exchange), Like-kind exchanges. Amend 2010 tax , Like-kind exchanges. Amend 2010 tax 8826 (disabled access credit), Disabled access credit (Form 8826). Amend 2010 tax 8829 (business in home), Deduction limit. Amend 2010 tax 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Amend 2010 tax 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Amend 2010 tax 8857 (innocent spouse), Innocent spouse relief. Amend 2010 tax 8874 (new markets credit), New markets credit (Form 8874). Amend 2010 tax 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). Amend 2010 tax 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). Amend 2010 tax 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). Amend 2010 tax 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). Amend 2010 tax 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). Amend 2010 tax 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). Amend 2010 tax , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). Amend 2010 tax 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). Amend 2010 tax 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). Amend 2010 tax 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). Amend 2010 tax 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. Amend 2010 tax SS-4 (application for EIN), Employer identification number (EIN). Amend 2010 tax SS-5 (application for SSN), Social security number (SSN). Amend 2010 tax W-2 (report wages), Form W-2. Amend 2010 tax W-4 (employee withholding), Employee. Amend 2010 tax W-7 (application for ITIN), Individual taxpayer identification number (ITIN). Amend 2010 tax W-9 (request for TIN), Other payee. Amend 2010 tax Fringe benefits, Fringe benefits. Amend 2010 tax Fuel taxes, Fuel taxes. Amend 2010 tax G Gains and losses, Gains and losses. Amend 2010 tax General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. Amend 2010 tax Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. Amend 2010 tax Husband and wife business, Business owned and operated by spouses. Amend 2010 tax I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. Amend 2010 tax Gains and losses, Gains and losses. Amend 2010 tax Kickbacks, Kickbacks. Amend 2010 tax Kinds of income, Kinds of Income Lost income payments, Lost income payments. Amend 2010 tax Other, Other Income Paid to a third party, Income paid to a third party. Amend 2010 tax Personal property rent, Personal Property Rents Promissory notes, Promissory notes. Amend 2010 tax Recapture of depreciation, Recapture of depreciation. Amend 2010 tax Recovery of items previously deducted, Recovery of items previously deducted. Amend 2010 tax Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. Amend 2010 tax Income tax About, Income Tax Deduction for, Income taxes. Amend 2010 tax How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. Amend 2010 tax Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. Amend 2010 tax , Employment Taxes, Sole proprietor or independent contractor. Amend 2010 tax Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Amend 2010 tax Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. Amend 2010 tax Installment sales, Installment sales. Amend 2010 tax Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. Amend 2010 tax Prepayment, Prepayment. Amend 2010 tax Proceeds, Insurance proceeds. Amend 2010 tax Self-employed health, Self-employed health insurance deduction. Amend 2010 tax Insurance agent Former, Insurance agent, former. Amend 2010 tax Retired, Insurance agent, retired. Amend 2010 tax Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). Amend 2010 tax K Kickbacks, Kickbacks. Amend 2010 tax , Expenses You Cannot Deduct L Lease bonus, Lease bonus. Amend 2010 tax Lease cancellation payments, Lease cancellation payments. Amend 2010 tax Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. Amend 2010 tax , Exchange of like-kind property. Amend 2010 tax Limited liability company, Limited liability company (LLC). Amend 2010 tax Listed property, Listed property. Amend 2010 tax Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. Amend 2010 tax Lodging, Meals and lodging. Amend 2010 tax Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. Amend 2010 tax Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). Amend 2010 tax Low-income housing credit, Low-income housing credit (Form 8586). Amend 2010 tax M Meals, Meals and lodging. Amend 2010 tax (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. Amend 2010 tax Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). Amend 2010 tax N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). Amend 2010 tax Newspaper carrier or distributor, Newspaper carrier or distributor. Amend 2010 tax Newspaper or magazine vendor, Newspaper or magazine vendor. Amend 2010 tax Nonbusiness bad debt, Nonbusiness bad debts. Amend 2010 tax Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). Amend 2010 tax Nondeductible insurance premiums, Nondeductible premiums. Amend 2010 tax Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. Amend 2010 tax Not income Appreciation, Appreciation. Amend 2010 tax Consignments, Consignments. Amend 2010 tax Constructions allowances, Construction allowances. Amend 2010 tax Exchange of like-kind property, Exchange of like-kind property. Amend 2010 tax Leasehold improvements, Leasehold improvements. Amend 2010 tax Loans, Loans. Amend 2010 tax Sales tax, Sales tax. Amend 2010 tax Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. Amend 2010 tax , Notary public. Amend 2010 tax O Occupations, selected Administrator, Executor or administrator. Amend 2010 tax Direct seller, Direct seller. Amend 2010 tax , Real estate agent or direct seller. Amend 2010 tax Executor, Executor or administrator. Amend 2010 tax Fishing crew member, Fishing crew member. Amend 2010 tax Insurance agent, former, Insurance agent, former. Amend 2010 tax Insurance agent, retired, Insurance agent, retired. Amend 2010 tax Newspaper carrier or distributor, Newspaper carrier or distributor. Amend 2010 tax Newspaper or magazine vendor, Newspaper or magazine vendor. Amend 2010 tax Notary public, Notary public. Amend 2010 tax Public official, Public official. Amend 2010 tax Real estate agent, Real estate agent or direct seller. Amend 2010 tax Securities dealer, Securities dealer. Amend 2010 tax Securities trader, Securities trader. Amend 2010 tax Office in the home, Office in the home. Amend 2010 tax (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). Amend 2010 tax P Parking fees, Parking fees and tolls. Amend 2010 tax Partners, husband and wife, Business owned and operated by spouses. Amend 2010 tax Pay, kinds of, Kinds of pay. Amend 2010 tax Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. Amend 2010 tax Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. Amend 2010 tax Failure to file information returns, Penalties. Amend 2010 tax Failure to furnish correct payee statements, Penalties. Amend 2010 tax Underpayment of tax, Penalty for underpayment of tax. Amend 2010 tax Waiver of, Waiver of penalties. Amend 2010 tax Pension plans, Pension Plans Personal property tax, Personal property tax. Amend 2010 tax Prepaid expense Extends useful life, Prepayment. Amend 2010 tax Rent, Rent paid in advance. Amend 2010 tax Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. Amend 2010 tax Public official, Public official. Amend 2010 tax Punitive damages, Punitive damages. Amend 2010 tax Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). Amend 2010 tax Qualified real property business debt, Qualified real property business debt. Amend 2010 tax R Real estate Agent, Real estate agent or direct seller. Amend 2010 tax Dealer, Real estate dealer. Amend 2010 tax Rent, Real Estate Rents Taxes, Real estate taxes. Amend 2010 tax Recovery of items previously deducted, Recovery of items previously deducted. Amend 2010 tax Refund Inquiries, Refund inquiries. Amend 2010 tax Offsets against debts, Offset against debts. Amend 2010 tax Related persons Unreasonable rent, Unreasonable rent. Amend 2010 tax Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Amend 2010 tax Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. Amend 2010 tax Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. Amend 2010 tax Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. Amend 2010 tax Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. Amend 2010 tax Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. Amend 2010 tax Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. Amend 2010 tax Child employed by parent, Child employed by parent. Amend 2010 tax Church employee, Church employee. Amend 2010 tax Community property income, Community Property Income Deduction for, Self-employment tax. Amend 2010 tax Earning credits, Earning credits in 2013 and 2014. Amend 2010 tax Effects of using an optional method, Effects of using an optional method. Amend 2010 tax Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. Amend 2010 tax Gain or loss, Gain or Loss Government employee, State or local government employee. Amend 2010 tax , Foreign government or international organization employee. Amend 2010 tax Joint return, Joint return. Amend 2010 tax Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. Amend 2010 tax Subject to, Maximum earnings subject to self-employment tax. Amend 2010 tax Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. Amend 2010 tax Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. Amend 2010 tax Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. Amend 2010 tax Regular method, Regular Method Residing abroad, U. Amend 2010 tax S. Amend 2010 tax citizen or resident alien residing abroad. Amend 2010 tax Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. Amend 2010 tax Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. Amend 2010 tax Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. Amend 2010 tax Property, Section 179 property. Amend 2010 tax Securities Dealer, Securities dealer. Amend 2010 tax Trader, Securities trader. Amend 2010 tax Self-employed health insurance deduction, Self-employed health insurance deduction. Amend 2010 tax Self-employment tax (see SE tax) Settlement payments, Settlement payments. Amend 2010 tax Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. Amend 2010 tax Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). Amend 2010 tax Social security coverage, Social security coverage. Amend 2010 tax Social security number (SSN), Social security number (SSN). Amend 2010 tax Sole proprietor, Sole proprietor. Amend 2010 tax , Sole proprietor or independent contractor. Amend 2010 tax Sport utility vehicle, Section 179 deduction. Amend 2010 tax Standard mileage rate, Standard mileage rate. Amend 2010 tax For 2011, What's New for 2013 Statutory employee, Statutory employee. Amend 2010 tax Suggestions for publication, Comments and suggestions. Amend 2010 tax SUV, Section 179 deduction. Amend 2010 tax T Tax home, Local transportation expenses. Amend 2010 tax , Travel expenses. Amend 2010 tax Tax preparation fees, Tax preparation fees. Amend 2010 tax Tax refund Claim for, Refunds. Amend 2010 tax Offset against debts, Offset against debts. Amend 2010 tax Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. Amend 2010 tax Change in, Change in tax year. Amend 2010 tax Fiscal, Fiscal tax year. Amend 2010 tax Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. Amend 2010 tax Excise, Excise Taxes, Excise taxes. Amend 2010 tax Fuel, Fuel taxes. Amend 2010 tax Income, Income Tax, Income taxes. Amend 2010 tax Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Amend 2010 tax Personal property, Personal property tax. Amend 2010 tax Real estate, Real estate taxes. Amend 2010 tax Sales, Sales tax. Amend 2010 tax Self-employment, Self-Employment (SE) Tax, Self-employment tax. Amend 2010 tax Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. Amend 2010 tax Tolls, Parking fees and tolls. Amend 2010 tax Trade discount, Trade discounts. Amend 2010 tax , Trade discounts. Amend 2010 tax Trade or business, Trade or business. Amend 2010 tax Trailer park owner, Trailer park owner. Amend 2010 tax Transportation expenses, Local transportation expenses. Amend 2010 tax Travel expenses, Travel expenses. Amend 2010 tax U Underpayment of tax penalty, Penalty for underpayment of tax. Amend 2010 tax Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). Amend 2010 tax Prev  Up     Home   More Online Publications
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Individual Filer Notices

One of the ways we classify our notices is by the type of tax form they're about. We call notices we send about Form 1040, 1040A, 1040EZ, or any related schedules, forms, or other attachments individual filer notices. Notices we send about business-related tax forms such as Forms 941, 1065, and 1120, are called business filer notices and are listed elsewhere. If the individual filer notice you have isn't listed below, check back often. We'll be adding more on a regular basis.

The Notices in Numerical Order

Here's a list of notices with detailed information available.


CP 57 - Notice of Insufficient Funds
Informs the recipient that we are charging a penalty for insufficient funds.
CP 79 - Earned Income Credit Eligibility Requirement
Informs the recipient that they may need to complete an additional form to claim the credit if their Earned Income Credit (EIC) was disallowed or reduced by the IRS for any year after 1996.
CP 79A - Earned Income Credit Two Year Ban
Informs the recipient that they are banned from claiming the Earned Income Credit (EIC) for two years, and must complete an additional form to claim the EIC in the first year after the ban has been lifted.
CP 90 - Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing FPLP
Final Notice: Notice of Intent to Levy and Notice of Your Right to a Hearing is systemically generated from Master File. These notices are sent certified mail, return receipt requested, and include Form 12153 and Pubs 594/1660.
CP 91 - Final Notice Before Levy on Social Security Benefits
Informs the recipient that they still have a balance due on their account and that we intend to levy on their Social Security benefits unless they take appropriate action within 30 days.
Page Last Reviewed or Updated: 25-Feb-2014

The Amend 2010 Tax

Amend 2010 tax 1. Amend 2010 tax   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). Amend 2010 tax  You can set up and make contributions to an IRA if you receive taxable compensation. Amend 2010 tax Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. Amend 2010 tax For more information about IRAs, see Publication 590. Amend 2010 tax Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. Amend 2010 tax The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Amend 2010 tax Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Amend 2010 tax Many types of educational assistance are tax free if they meet the requirements discussed here. Amend 2010 tax Special rules apply to U. Amend 2010 tax S. Amend 2010 tax citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Amend 2010 tax For information about these rules, see Publication 54, Tax Guide for U. Amend 2010 tax S. Amend 2010 tax Citizens and Resident Aliens Abroad. Amend 2010 tax Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. Amend 2010 tax A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Amend 2010 tax Amount of scholarship or fellowship. Amend 2010 tax   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Amend 2010 tax This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. Amend 2010 tax The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. Amend 2010 tax Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Amend 2010 tax Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. Amend 2010 tax A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. Amend 2010 tax (But for exceptions, see Payment for services,later. Amend 2010 tax Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Amend 2010 tax Candidate for a degree. Amend 2010 tax   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. Amend 2010 tax Eligible educational institution. Amend 2010 tax   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amend 2010 tax Qualified education expenses. Amend 2010 tax   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Amend 2010 tax These items must be required of all students in your course of instruction. Amend 2010 tax Expenses that do not qualify. Amend 2010 tax   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Amend 2010 tax Payment for services. Amend 2010 tax   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. Amend 2010 tax This applies even if all candidates for a degree must perform the services to receive the degree. Amend 2010 tax (See exceptions next. Amend 2010 tax ) Exceptions. Amend 2010 tax   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Amend 2010 tax Example 1. Amend 2010 tax You received a scholarship of $2,500. Amend 2010 tax The scholarship was not received under either of the exceptions mentioned above. Amend 2010 tax As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Amend 2010 tax Of the $2,500 scholarship, $1,000 represents payment for teaching. Amend 2010 tax The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Amend 2010 tax Your qualified education expenses were at least $1,500. Amend 2010 tax Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Amend 2010 tax The $1,000 you received for teaching is taxable. Amend 2010 tax Example 2. Amend 2010 tax You are a candidate for a degree at a medical school. Amend 2010 tax You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Amend 2010 tax The terms of your scholarship require you to perform future services. Amend 2010 tax A substantial penalty applies if you do not comply. Amend 2010 tax The entire amount of your grant is taxable as payment for services in the year it is received. Amend 2010 tax Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Amend 2010 tax Worksheet 1-1. Amend 2010 tax    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Amend 2010 tax    Worksheet 1-1. Amend 2010 tax Taxable Scholarship and Fellowship Income 1. Amend 2010 tax Enter the total amount of any scholarship or fellowship for 2013. Amend 2010 tax See Amount of scholarship or fellowship, earlier. Amend 2010 tax 1. Amend 2010 tax       If you are a degree candidate at an eligible educational institution, go to line 2. Amend 2010 tax If you are not a degree candidate at an eligible educational institution, stop here. Amend 2010 tax The entire amount is taxable. Amend 2010 tax For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Amend 2010 tax       2. Amend 2010 tax Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Amend 2010 tax (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. Amend 2010 tax ) 2. Amend 2010 tax     3. Amend 2010 tax Subtract line 2 from line 1 3. Amend 2010 tax     4. Amend 2010 tax Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Amend 2010 tax     5. Amend 2010 tax Subtract line 4 from line 3 5. Amend 2010 tax     6. Amend 2010 tax Enter the amount of your qualified education expenses 6. Amend 2010 tax     7. Amend 2010 tax Enter the smaller of line 5 or line 6. Amend 2010 tax This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Amend 2010 tax     8. Amend 2010 tax Subtract line 7 from line 5 8. Amend 2010 tax     9. Amend 2010 tax Taxable part. Amend 2010 tax Add lines 2, 4, and 8. Amend 2010 tax See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Amend 2010 tax     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. Amend 2010 tax You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. Amend 2010 tax Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. Amend 2010 tax If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. Amend 2010 tax If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. Amend 2010 tax You must report the taxable amount whether or not you received a Form W-2. Amend 2010 tax If you receive an incorrect Form W-2, ask the payer for a corrected one. Amend 2010 tax For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Amend 2010 tax How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Amend 2010 tax Form 1040EZ. Amend 2010 tax   If you file Form 1040EZ, include the taxable amount in the total on line 1. Amend 2010 tax If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. Amend 2010 tax Form 1040A. Amend 2010 tax   If you file Form 1040A, include the taxable amount in the total on line 7. Amend 2010 tax If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. Amend 2010 tax Form 1040. Amend 2010 tax   If you file Form 1040, include the taxable amount in the total on line 7. Amend 2010 tax If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. Amend 2010 tax Schedule SE (Form 1040). Amend 2010 tax   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. Amend 2010 tax If your net earnings are $400 or more, you must pay self-employment tax. Amend 2010 tax Use Schedule SE, Self-Employment Tax, to figure this tax. Amend 2010 tax Form 1040NR. Amend 2010 tax   If you file Form 1040NR, report the taxable amount on line 12. Amend 2010 tax Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Amend 2010 tax S. Amend 2010 tax Source Income Subject to Withholding. Amend 2010 tax See the Instructions for Form 1040NR for more information. Amend 2010 tax Form 1040NR-EZ. Amend 2010 tax   If you file Form 1040NR-EZ, report the taxable amount on line 5. Amend 2010 tax Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Amend 2010 tax See the Instructions for Form 1040NR-EZ for more information. Amend 2010 tax Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Amend 2010 tax Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Amend 2010 tax Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. Amend 2010 tax They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Amend 2010 tax Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Amend 2010 tax Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Amend 2010 tax Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Amend 2010 tax Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Amend 2010 tax Do not include these payments as income on your federal tax return. Amend 2010 tax If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. Amend 2010 tax This applies only to the part of your VA payments that is required to be used for education expenses. Amend 2010 tax You may want to visit the Veteran's Administration website at www. Amend 2010 tax gibill. Amend 2010 tax va. Amend 2010 tax gov for specific information about the various VA benefits for education. Amend 2010 tax Example. Amend 2010 tax You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Amend 2010 tax Neither of these benefits is taxable and you do not report them on your tax return. Amend 2010 tax You also want to claim an American opportunity credit on your return. Amend 2010 tax You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Amend 2010 tax To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. Amend 2010 tax You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Amend 2010 tax Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. Amend 2010 tax This is called a “tuition reduction. Amend 2010 tax ” You do not have to include a qualified tuition reduction in your income. Amend 2010 tax A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Amend 2010 tax You do not have to use the tuition reduction at the eligible educational institution from which you received it. Amend 2010 tax In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. Amend 2010 tax The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. Amend 2010 tax You must include in your income any tuition reduction you receive that is payment for your services. Amend 2010 tax Eligible educational institution. Amend 2010 tax   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Amend 2010 tax Officers, owners, and highly compensated employees. Amend 2010 tax   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Amend 2010 tax This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Amend 2010 tax The group must be defined under a reasonable classification set up by the employer. Amend 2010 tax The classification must not discriminate in favor of owners, officers, or highly compensated employees. Amend 2010 tax Payment for services. Amend 2010 tax   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. Amend 2010 tax This applies even if all candidates for a degree must perform the services to receive the degree. Amend 2010 tax (See below for exceptions. Amend 2010 tax ) Exceptions. Amend 2010 tax   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Amend 2010 tax Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. Amend 2010 tax You are an employee of the eligible educational institution. Amend 2010 tax You were an employee of the eligible educational institution, but you retired or left on disability. Amend 2010 tax You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. Amend 2010 tax You are the dependent child or spouse of an individual described in (1) through (3), above. Amend 2010 tax Child of deceased parents. Amend 2010 tax   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. Amend 2010 tax Child of divorced parents. Amend 2010 tax   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Amend 2010 tax Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Amend 2010 tax It is provided by an eligible educational institution. Amend 2010 tax You are a graduate student who performs teaching or research activities for the educational institution. Amend 2010 tax You must include in income any other tuition reductions for graduate education that you receive. Amend 2010 tax How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Amend 2010 tax Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Amend 2010 tax Prev  Up  Next   Home   More Online Publications