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Amend My Return

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Amend My Return

Amend my return Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. Amend my return Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. Amend my return The April 19, 1995, attack on the Alfred P. Amend my return Murrah Federal Building (Oklahoma City attack). Amend my return The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). Amend my return Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). Amend my return The Act also provides other types of relief. Amend my return For example, it provides that the following amounts are not included in income. Amend my return Payments from the September 11th Victim Compensation Fund of 2001. Amend my return Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Amend my return Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Amend my return Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. Amend my return Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. Amend my return Worksheet A. Amend my return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Amend my return 1       2 Enter the total tax from the decedent's income tax return. Amend my return See Table 1 on page 5 for the line number for years before 2002. Amend my return 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Amend my return (These taxes are not eligible for forgiveness. Amend my return )           a Self-employment tax. Amend my return 3a         b Social security and Medicare tax on tip income not reported to employer. Amend my return 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Amend my return 3c         d Tax on excess accumulation in qualified retirement plans. Amend my return 3d         e Household employment taxes. Amend my return 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Amend my return 3f         g Tax on golden parachute payments. Amend my return 3g       4 Add lines 3a through 3g. Amend my return 4       5 Tax to be forgiven. Amend my return Subtract line 4 from line 2. Amend my return 5       Note. Amend my return If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Amend my return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Amend my return If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Amend my return The IRS will determine the amount to be refunded. Amend my return Worksheet A. Amend my return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Amend my return 1       2 Enter the total tax from the decedent's income tax return. Amend my return See Table 1 on page 5 for the line number for years before 2002. Amend my return 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Amend my return (These taxes are not eligible for forgiveness. Amend my return )           a Self-employment tax. Amend my return 3a         b Social security and Medicare tax on tip income not reported to employer. Amend my return 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Amend my return 3c         d Tax on excess accumulation in qualified retirement plans. Amend my return 3d         e Household employment taxes. Amend my return 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Amend my return 3f         g Tax on golden parachute payments. Amend my return 3g       4 Add lines 3a through 3g. Amend my return 4       5 Tax to be forgiven. Amend my return Subtract line 4 from line 2. Amend my return 5       Note. Amend my return If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Amend my return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Amend my return If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Amend my return The IRS will determine the amount to be refunded. Amend my return Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. Amend my return S. Amend my return Individual Income Tax Return 1040NR U. Amend my return S. Amend my return Nonresident Alien Income Tax Return 1040X Amended U. Amend my return S. Amend my return Individual Income Tax Return 1041 U. Amend my return S. Amend my return Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications
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IRS Advisory Committees General Information

The Advisory Committee on Tax Exempt and Government Entities (ACT) is an organized public forum for discussion of relevant employee plans, exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal government issues. The ACT also enables the IRS to receive regular input on the development and implementation of IRS policy concerning these communities. ACT members present interested public's observations about current or proposed IRS policies, programs and procedures as well as suggest improvements through a yearly final report.


The Art Advisory Panel assists IRS by reviewing and evaluating property appraisals submitted by taxpayers in support of the fair market value claimed in works of art involved in federal income, estate and gift tax cases in accordance with the Internal Revenue Code. The panel consists of 25 renowned art experts who serve without compensation.


The Electronic Tax Administration Advisory Committee (ETAAC) provides an organized public forum for discussion of electronic tax administration issues in support of the overriding goal that paperless filing should be the preferred and most convenient method of filing tax and information returns. ETAAC members convey the public’s perception of the IRS electronic tax administration activities, offer constructive observations about current or proposed policies, programs, and procedures, and suggest improvements. Read past reports.


The Information Reporting Program Advisory Committee (IRPAC) advises the IRS on information reporting issues of mutual concern to the private sector and the federal government. The committee works with the Commissioner and other IRS executives to provide recommendations on a wide range of information reporting administration issues. Membership is balanced to include representation from the taxpaying public, the tax professional community, and small and large businesses, state tax administration, and the payroll community. Read past reports and comment letters.


The Internal Revenue Service Advisory Council (IRSAC) provides an organized public forum for IRS officials and representatives of the public to discuss relevant tax administration issues. The Council advises the IRS on issues that have a substantive effect on federal tax administration. As a body designed to focus on broad policy matters, the IRSAC reviews existing tax policy and/or recommends policies with respect to emerging tax administration issues. The IRSAC suggests operational improvements, offers constructive observations about IRS’ current or proposed policies, programs, and procedures and advises the IRS on particular issues having substantive effect on federal tax administration. Find out what IRSAC is doing now and read past reports.


The Taxpayer Advocacy Panel (TAP) is a group of 75 citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. The Panel is demographically and geographically diverse with taxpayers from all walks of life representing each state, the District of Columbia and Puerto Rico. In 2014, the TAP will also have at least one member living abroad to represent international taxpayers.

Page Last Reviewed or Updated: 28-Feb-2014

The Amend My Return

Amend my return 11. Amend my return   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. Amend my return S. Amend my return Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. Amend my return This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Amend my return You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Amend my return These forms are discussed in this chapter. Amend my return To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . Amend my return If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. Amend my return Read Aliens Required To Obtain Sailing or Departure Permits . Amend my return Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. Amend my return Useful Items - You may want to see: Form (and Instructions) 1040-C U. Amend my return S. Amend my return Departing Alien Income Tax Return 2063 U. Amend my return S. Amend my return Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. Amend my return Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. Amend my return If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. Amend my return Category 1. Amend my return   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. Amend my return Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. Amend my return However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. Amend my return   The statement must be presented to an IRS office. Amend my return Category 2. Amend my return    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. Amend my return S. Amend my return tax under U. Amend my return S. Amend my return tax laws (described in chapter 10), and Who receive no other income from U. Amend my return S. Amend my return sources. Amend my return If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. Amend my return This is true even if your income is exempt from U. Amend my return S. Amend my return tax because of an income tax treaty, consular agreement, or international agreement. Amend my return Category 3. Amend my return   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. Amend my return S. Amend my return sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. Amend my return S. Amend my return Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. Amend my return S. Amend my return trade or business. Amend my return (See Interest Income in chapter 3. Amend my return ) Category 4. Amend my return   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. Amend my return S. Amend my return sources while in the United States under those visas, other than: Income from employment authorized by the U. Amend my return S. Amend my return Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. Amend my return S. Amend my return trade or business. Amend my return (See Interest Income in chapter 3. Amend my return ) Category 5. Amend my return   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. Amend my return If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. Amend my return Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. Amend my return S. Amend my return possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. Amend my return S. Amend my return possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. Amend my return Category 6. Amend my return   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. Amend my return S. Amend my return tax. Amend my return Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. Amend my return To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. Amend my return See Forms To File , later. Amend my return You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. Amend my return See Paying Taxes and Obtaining Refunds , later. Amend my return Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. Amend my return Where to get a sailing or departure permit. Amend my return   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. Amend my return When to get a sailing or departure permit. Amend my return   You should get your sailing or departure permit at least 2 weeks before you plan to leave. Amend my return You cannot apply earlier than 30 days before your planned departure date. Amend my return Do not wait until the last minute in case there are unexpected problems. Amend my return Papers to submit. Amend my return   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. Amend my return Bring the following records with you if they apply. Amend my return Your passport and alien registration card or visa. Amend my return Copies of your U. Amend my return S. Amend my return income tax returns filed for the past 2 years. Amend my return If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. Amend my return Receipts for income taxes paid on these returns. Amend my return Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. Amend my return A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. Amend my return If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. Amend my return Proof of estimated tax payments for the past year and this year. Amend my return Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. Amend my return Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. Amend my return Copies of the application for, and approval of, the grant. Amend my return A statement of the amount paid, and your duties and obligations under the grant. Amend my return A list of any previous grants. Amend my return Documents indicating you qualify for any special tax treaty benefits claimed. Amend my return Document verifying your date of departure from the United States, such as an airline ticket. Amend my return Document verifying your U. Amend my return S. Amend my return taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). Amend my return Note. Amend my return   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. Amend my return This applies whether or not your spouse requires a permit. Amend my return Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. Amend my return Employees in the IRS office can assist in filing these forms. Amend my return Both forms have a “certificate of compliance” section. Amend my return When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. Amend my return S. Amend my return tax obligations have been satisfied according to available information. Amend my return Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. Amend my return Form 2063 This is a short form that asks for certain information but does not include a tax computation. Amend my return The following departing aliens can get their sailing or departure permits by filing Form 2063. Amend my return Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. Amend my return Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. Amend my return However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. Amend my return Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. Amend my return The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. Amend my return However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. Amend my return Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. Amend my return Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. Amend my return When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. Amend my return However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. Amend my return See Bond To Ensure Payment , discussed later. Amend my return The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. Amend my return Returning to the United States. Amend my return   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. Amend my return You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. Amend my return   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. Amend my return The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. Amend my return However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. Amend my return Joint return on Form 1040-C. Amend my return   Departing husbands and wives who are nonresident aliens cannot file joint returns. Amend my return However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. Amend my return Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. Amend my return You must also pay any taxes due for past years. Amend my return If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. Amend my return However, the IRS cannot provide a refund at the time of departure. Amend my return If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. Amend my return Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. Amend my return However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. Amend my return The bond must equal the tax due plus interest to the date of payment as figured by the IRS. Amend my return Information about the form of bond and security on it can be obtained from your IRS office. Amend my return Filing Annual U. Amend my return S. Amend my return Income Tax Returns Form 1040-C is not an annual U. Amend my return S. Amend my return income tax return. Amend my return If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. Amend my return Chapters 5 and 7 discuss filing an annual U. Amend my return S. Amend my return income tax return. Amend my return The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. Amend my return S. Amend my return income tax return. Amend my return Prev  Up  Next   Home   More Online Publications