Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Amend A 2012 Return

1090 EzTurbotax Military EditionIrs Tax Extension 20111040ez Free FileIrs Mailing Address 1040ezHnr BlockHr BlockTurbotax Deluxe Federal E File 2012 For Pc Download1042 EzMypay Dfas Mil2012 1040a Tax Form2012 EfileFree TaxGo 2011 Taxes 2013Free Taxes H&r Block1040nr Online Filing FreeFree Tax UsaAmend My 2011 Tax Return1040ez 2014State TaxesForm1040ezState Tax Return 2013File 2011 State Taxes1040ez Tax Form For 2013Free Tax HelpHow To Get A 1040x Tax Form1040ez Instuctions2012 Irs 1040ezWww Irs GovWww Hrblock ComFiling State Taxes OnlineTurbotax Deluxe Federal E File State 20122013 1040 Ez Form2011 Taxes Free OnlineCan You Amend A Tax Return1040nr Free Software2011 TaxMilitary Tax CreditFree 2007 Tax Preparation OnlineHow To Get A 1040x Form

Amend A 2012 Return

Amend a 2012 return Publication 559 - Introductory Material Table of Contents Future Developments Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments affecting Publication 559, such as legislation enacted after we release it, go to www. Amend a 2012 return irs. Amend a 2012 return gov/pub559. Amend a 2012 return Reminders Throughout this publication, section references are to the Internal Revenue Code unless otherwise noted. Amend a 2012 return Consistent treatment of estate and trust items. Amend a 2012 return  Beneficiaries must generally treat estate items the same way on their individual returns as they are treated on the estate's return. Amend a 2012 return Photographs of missing children. Amend a 2012 return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend a 2012 return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend a 2012 return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amend a 2012 return Introduction This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). Amend a 2012 return It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent. Amend a 2012 return A comprehensive example of the decedent's final tax return, Form 1040, and estate's income tax return, Form 1041, are included in this publication. Amend a 2012 return The publication also explains how much money or property a taxpayer can give away during their lifetime or leave to their heirs at their death before any tax will be owed. Amend a 2012 return A discussion of Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is included. Amend a 2012 return Also included in this publication are the following items: A checklist of the forms you may need and their due dates. Amend a 2012 return A worksheet to reconcile amounts reported in the decedent's name on information returns including Forms W-2, 1099-INT, 1099-DIV, etc. Amend a 2012 return The worksheet will help you correctly determine the income to report on the decedent's final return and on the return for either the estate or a beneficiary. Amend a 2012 return Comments and suggestions. Amend a 2012 return   We welcome your comments about this publication and your suggestions for future editions. Amend a 2012 return   You can send us comments from http://www. Amend a 2012 return irs. Amend a 2012 return gov/formspubs. Amend a 2012 return Click on “More Information” and then on “Give us Feedback. Amend a 2012 return ” Or you can also send your comments to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. Amend a 2012 return NW, IR-6526, Washington, DC 20224. Amend a 2012 return Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Form (and Instructions) SS-4 Application for Employer Identification Number 56 Notice Concerning Fiduciary Relationship 1040 U. Amend a 2012 return S. Amend a 2012 return Individual Income Tax Return 1041 U. Amend a 2012 return S. Amend a 2012 return Income Tax Return for Estates and Trusts 706 United States Estate (and Generation-Skipping Transfer) Tax Return 709 United States Gift (and Generation-Skipping Transfer) Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer  See How To Get Tax Help near the end of this publication for information about getting publications and forms. Amend a 2012 return Also near the end of this publication is Table A, a checklist of forms and their due dates for the executor, administrator, or personal representative. Amend a 2012 return Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Industries/Professions Tax Centers

Agriculture Tax Center
Links to agriculture-related topics such as tax tips, financial resources, trends and statistics, forms, and more.

Audit Techniques Guides (ATGs)
The Audit Techniques Guides (ATG) focus on developing highly trained examiners for a particular market segment. These Guides contain examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations.

Automotive Tax Center
The links on this page provide information such as tax tips and trends and statistics for the Automotive industry.

Bartering Tax Center
Bartering is the trading of one product or service for another. Usually there is no exchange of cash. The rules for reporting barter transactions may vary. The links on this page provide information about one-on-one bartering between individuals and businesses, third party bartering through a modern barter exchange company, and federal tax responsibilities for reporting bartering proceeds.

Child Care Tax Center
The Child Care Tax Center contains links to child care related topics such as the Child Care Provider Audit Techniques Guide, forms, publications, and related links.

Construction Tax Center
The Construction industry page contains explanations of Federal tax topics related to the construction industry, news articles and educational IRS Publications.

Entertainment Tax Center
The links on this page provide information such as tax tips and trends and statistics for the Entertainment industry.

Fishing Tax Center
This page provides links to the most common topics in the fishing industry.

Gas Retailers Tax Center
The links on this page provide information such as tax tips and trends and statistics for Gas Retailers.

Indoor Tanning Services Tax Center
A one-stop page for indoor tanning service providers with a compilation of links to content that meets their needs for filing the indoor tanning excise tax. This excise tax is part of the Affordable Care Act.

Manufacturing Tax Center
The links on this page provide information such as tax tips and trends and statistics for the Manufacturing industry.

Money Services Business (MSB) Information Center
This page provides information regarding the Bank Secrecy Act (BSA) requirements, forms, publications and other BSA resources.

Online Auction Sellers Tax Center
The links on this page provide information about tax responsibilities for online auction sellers.

Payroll Professionals Tax Center - Information for Payroll Professionals and Their Clients
Information for payroll professionals and their clients. This page includes links to information on employment taxes, worker classification, electronic filing, employment tax related forms and publications, news and events, and more.

Real Estate Tax Center
The links on this page provide information such as tax tips and trends and statistics for the Real Estate industry.

Restaurants Tax Center
The links on this page provide information such as tax tips and trends and statistics for the Restaurant industry.

Trucking Tax Center
The links on this page provide information such as tax tips and trends and statistics for the trucking industry.

Page Last Reviewed or Updated: 13-Nov-2013

The Amend A 2012 Return

Amend a 2012 return Index Symbols 401(k) Plan Elective Deferrals, Elective Deferrals (401(k) Plans) Safe harbor, Safe harbor 401(k) plan. Amend a 2012 return A Annual additions, Annual additions. Amend a 2012 return Annual benefits, Annual benefits. Amend a 2012 return Assistance (see Tax help) Automatic Enrollment, Automatic Enrollment B Business, definition, Business. Amend a 2012 return C Common-law employee, Common-law employee. Amend a 2012 return Compensation, Compensation. Amend a 2012 return Contribution Defined, Contribution. Amend a 2012 return Limits Qualified plans, Limits on Contributions and Benefits SEP-IRAs, Contribution Limits SIMPLE IRA plan, Contribution Limits D Deduction Defined, SIMPLE plans. Amend a 2012 return , Deduction. Amend a 2012 return Deduction worksheet for self-employed, Figuring your deduction. Amend a 2012 return Defined benefit plan Deduction limits, Defined benefit plans. Amend a 2012 return Limits on contributions, Defined benefit plan. Amend a 2012 return Defined contribution plan Automatic Enrollment, Automatic Enrollment Deduction limits, Defined contribution plans. Amend a 2012 return Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. Amend a 2012 return Forfeitures, Forfeiture. Amend a 2012 return Limits on contributions, Defined contribution plan. Amend a 2012 return Money purchase pension plan, Money purchase pension plan. Amend a 2012 return Profit-sharing plan, Profit-sharing plan. Amend a 2012 return Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. Amend a 2012 return Definitions you need to know, Definitions You Need To Know Disqualified person, Prohibited Transactions Distributions (withdrawals), Distributions (Withdrawals) E EACA, Eligible automatic contribution arrangement. Amend a 2012 return Earned income, Earned income. Amend a 2012 return Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. Amend a 2012 return Employees Eligible, Eligible employee. Amend a 2012 return Excludable, Excludable employees. Amend a 2012 return Highly compensated, Highly compensated employee. Amend a 2012 return Leased, Leased employee. Amend a 2012 return Employer Defined, Employer. Amend a 2012 return Excess Deferrals, Treatment of Excess Deferrals Excise tax, Excise Tax on Reversion of Plan Assets Nondeductible (excess) contributions, Excise Tax for Nondeductible (Excess) Contributions Reduced benefit accrual, Notification of Significant Benefit Accrual Reduction SEP excess contributions, Excise tax. Amend a 2012 return Excludable employees, Excludable employees. Amend a 2012 return F Form 1040, Where To Deduct Contributions, Reporting the tax. Amend a 2012 return 1099-R, Reporting corrective distributions on Form 1099-R. Amend a 2012 return 5304–SIMPLE, How To Set Up a SIMPLE IRA Plan 5305–S, Setting up a SIMPLE IRA. Amend a 2012 return 5305–SA, Setting up a SIMPLE IRA. Amend a 2012 return 5305–SEP, Formal written agreement. Amend a 2012 return 5305–SIMPLE, How To Set Up a SIMPLE IRA Plan 5310, Form 5310. Amend a 2012 return 5329, Reporting the tax. Amend a 2012 return 5330, Reporting the tax. Amend a 2012 return , Tax on excess contributions of highly compensated employees. Amend a 2012 return , Excise Tax on Reversion of Plan Assets, Payment of the 15% tax. Amend a 2012 return 5500, Form 5500. Amend a 2012 return , Electronic filing of Forms 5500 and 5500-SF. Amend a 2012 return 5500-EZ, Form 5500-EZ. Amend a 2012 return Form W-2, Reporting on Form W-2. Amend a 2012 return Schedule K (Form 1065), Where To Deduct Contributions Free tax services, Free help with your return. Amend a 2012 return H Highly compensated employee, Highly compensated employee. Amend a 2012 return K Keogh plans (see Qualified plans) L Leased employee, Leased employee. Amend a 2012 return N Net earnings from self-employment, Net earnings from self-employment. Amend a 2012 return Notification requirements, Notification Requirement P Participant, definition, Participant. Amend a 2012 return Participation, Participation. Amend a 2012 return Partner, definition, Partner. Amend a 2012 return Publications (see Tax help) Q QACA, Qualified automatic contribution arrangement. Amend a 2012 return Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. Amend a 2012 return Qualified Plan, definition, Qualified plan. Amend a 2012 return Qualified plans, Limits on Contributions and Benefits Assignment of benefits, Benefits must not be assigned or alienated. Amend a 2012 return Benefits starting date, Benefit payment must begin when required. Amend a 2012 return Contributions, Contributions, Employer Contributions, Limits on Contributions and Benefits, When Contributions Are Considered Made, Where To Deduct Contributions Deduction limits, Deduction Limits, Defined contribution plans. Amend a 2012 return , Defined benefit plans. Amend a 2012 return , Deduction Limit for Self-Employed Individuals, Carryover of Excess Contributions, Excise Tax for Nondeductible (Excess) Contributions Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Deductions, Employer Deduction Deferrals, Treatment of contributions. Amend a 2012 return , Reporting on Form W-2. Amend a 2012 return Defined benefit plan, Defined Benefit Plan Defined contribution plan, Defined Contribution Plan Distributions, Distributions Minimum, Required Distributions Required beginning date, Required beginning date. Amend a 2012 return Rollover, Rollover. Amend a 2012 return Tax on excess benefits, Tax on Excess Benefits Tax on premature, Tax on Early Distributions Tax treatment, Tax Treatment of Distributions Elective Deferrals, Elective Deferrals (401(k) Plans) Limits, Limit on Elective Deferrals Employee nondeductible contributions, Employee Contributions Excess Deferrals, Treatment of Excess Deferrals Investing plan assets, Investing Plan Assets Kinds of plans, Kinds of Plans Leased employees, Leased employee. Amend a 2012 return Minimum requirements Coverage, Minimum coverage requirement must be met. Amend a 2012 return Funding, Minimum Funding Requirement Vesting, Minimum vesting standard must be met. Amend a 2012 return Prohibited transactions, Prohibited Transactions Qualification rules, Qualification Rules Rate Table for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Reporting requirements, Reporting Requirements Setting up, Setting Up a Qualified Plan Qualified Plans Survivor benefits, Survivor benefits. Amend a 2012 return Qualified Roth Contribution Program, Qualified Roth Contribution Program R Rate Table for Self-Employed, Rate table for self-employed. Amend a 2012 return Rate Worksheet for Self-Employed, Rate worksheet for self-employed. Amend a 2012 return Required distributions, Required Distributions Rollovers, Rollover. Amend a 2012 return S Safe harbor 401(k) plan, Safe harbor 401(k) plan. Amend a 2012 return Salary reduction arrangement, Deferral percentage. Amend a 2012 return , Limit on Elective Deferrals Salary Reduction Simplified Employee Pension(SARSEP), Salary Reduction Simplified Employee Pensions (SARSEPs) SARSEP ADP test, SARSEP ADP test. Amend a 2012 return Section 402(f) notice, Section 402(f) Notice. Amend a 2012 return Self-employed individual, Self-employed individual. Amend a 2012 return SEP plans Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Rate Table for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Reporting and Disclosure, Reporting and Disclosure Requirements SEP-IRAs Contributions, Contributions for yourself. Amend a 2012 return Deductible contributions, Deducting Contributions, Excise tax. Amend a 2012 return Carryover of excess contributions, Carryover of Excess SEP Contributions Deduction limits, Deduction Limit for Contributions for Participants Limits for self-employed, Deduction Limit for Self-Employed Individuals When to deduct, When To Deduct Contributions Where to deduct, Where To Deduct Contributions Distributions (withdrawals), Distributions (Withdrawals) Eligible employee, Eligible employee. Amend a 2012 return Excludable employees, Excludable employees. Amend a 2012 return SIMPLE IRA plan Compensation, Compensation. Amend a 2012 return Contributions, Contribution Limits Deductions, Nonelective contributions. Amend a 2012 return Distributions(withdrawals), Distributions (Withdrawals) Employee election period, Election period. Amend a 2012 return Employer matching contributions, Employer matching contributions. Amend a 2012 return Excludable employees, Excludable employees. Amend a 2012 return Notification requirements, Notification Requirement When to deduct contributions, When To Deduct Contributions SIMPLE plans, Who Can Set Up a SIMPLE IRA Plan?, Reporting on Form W-2. Amend a 2012 return SIMPLE 401(k), SIMPLE 401(k) Plan SIMPLE IRA plan, SIMPLE IRA Plan Simplified employee pension (SEP), Salary Reduction Simplified Employee Pensions (SARSEPs) Salary reduction arrangement Compensation of self-employed individuals, Compensation of self-employed individuals. Amend a 2012 return Employee compensation, Employee compensation. Amend a 2012 return Who can have a SARSEP, Who can have a SARSEP? SEP-IRA contributions, How Much Can I Contribute? Setting up a SEP, Setting Up a SEP Sixty-day employee election period, Election period. Amend a 2012 return Sole proprietor, definition, Sole proprietor. Amend a 2012 return T Tax help, How To Get Tax Help U User fee, User fee. Amend a 2012 return W Worksheets Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Prev  Up     Home   More Online Publications