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Amended Tax

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Amended Tax

Amended tax Publication 600 - Introductory Material Table of Contents Introduction Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. Amended tax The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. Amended tax Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this deduction. Amended tax You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. Amended tax You cannot deduct both. Amended tax To figure your deduction, you can use either: Your actual expenses, or The optional sales tax tables plus the general sales taxes paid on certain specified items. Amended tax Prev  Up  Next   Home   More Online Publications
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Consider Your Options

The choices for phone services have never been greater. Most consumers are now able to buy local and long-distance phone service from their telephone company, cable or satellite TV provider, or Internet service provider. Services such as voice-mail, call waiting, caller ID, paging and wireless service may be offered as a package deal or sold separately. Before you buy, compare services and prices, and think about what you really need.

  • Whom do you call most often?
  • What time of day or day of the week do you call?
  • Do you want to get messages. If so, do you need voicemail or will an answering machine do?
  • Do you want call waiting and/or caller ID?
  • How important is it for you to have your telephone with you when you are away from home?

Find out how each company prices its services. Are there minimum-use, time-of-day or distance requirements, flat monthly fees; or special plans? For example, wireless service may be cheaper than regular local service if you don't make many calls.

Make sure you're comparing prices on similar plans and features. Understand that many service providers offer contracts for specific periods. Read the fine print and ask questions if there is anything you're not clear about.

The FCC offers consumer information about choosing a long distance carrier, understanding new phone fees and taxes, and more. The National Consumers League also maintains a web page to help you understand phone charges and recognize fraud.

The Amended Tax

Amended tax 3. Amended tax   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. Amended tax Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Amended tax Also take credit for the estimated tax you paid for 2013. Amended tax These credits are subtracted from your total tax. Amended tax Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Amended tax If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. Amended tax Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. Amended tax Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. Amended tax Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Amended tax Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Amended tax You should receive a separate Form W-2 from each employer you worked for. Amended tax If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Amended tax However, your employer must provide or send it to you by January 31, 2014. Amended tax If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Amended tax If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Amended tax If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Amended tax The phone number for the IRS is listed in chapter 5. Amended tax You will be asked for the following information. Amended tax Your name, address, city and state, zip code, and social security number. Amended tax Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Amended tax An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Amended tax The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Amended tax Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Amended tax Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. Amended tax In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Amended tax Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. Amended tax If you file a paper tax return, attach Copy B of Form W-2 to your return. Amended tax Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Amended tax If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Amended tax Report the amounts you won on line 21 of Form 1040. Amended tax Take credit for the tax withheld on line 62 of Form 1040. Amended tax If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Amended tax Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Amended tax However, you cannot deduct more than the gambling winnings you report on Form 1040. Amended tax File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Amended tax The 1099 Series Most forms in the 1099 series are not filed with your return. Amended tax In general, these forms should be furnished to you by January 31, 2014. Amended tax Unless instructed to file any of these forms with your return, keep them for your records. Amended tax There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amended tax ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Amended tax If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Amended tax See the instructions to these forms for details. Amended tax Reporting your withholding. Amended tax   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Amended tax Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Amended tax Form 1099-R. Amended tax   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Amended tax Do not attach any other Form 1099. Amended tax Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Amended tax Call the telephone number or write to the address given for the payer on the form. Amended tax The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Amended tax A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Amended tax In certain situations, you will receive two forms in place of the original incorrect form. Amended tax This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Amended tax One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Amended tax This form will have an “X” in the “CORRECTED” box at the top of the form. Amended tax The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Amended tax Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Amended tax S. Amended tax Individual Income Tax Return. Amended tax Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Amended tax Do not include any amount withheld from your spouse's income. Amended tax However, different rules may apply if you live in a community property state. Amended tax Community property states. Amended tax   The following are community property states. Amended tax Arizona. Amended tax California. Amended tax Idaho. Amended tax Louisiana. Amended tax Nevada. Amended tax New Mexico. Amended tax Texas. Amended tax Washington. Amended tax Wisconsin. Amended tax Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. Amended tax If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. Amended tax If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. Amended tax   For more information on these rules, and some exceptions, see Publication 555, Community Property. Amended tax Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. Amended tax Fiscal year withholding. Amended tax    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Amended tax You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Amended tax You will be able to claim credit for that withholding on your return for your next fiscal year. Amended tax   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. Amended tax   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. Amended tax Add to that the income you received during the rest of your fiscal year. Amended tax Example. Amended tax Miles Hanson files his return for a fiscal year ending June 30, 2013. Amended tax In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. Amended tax His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. Amended tax See Table 3-1 . Amended tax On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. Amended tax However, he takes credit for all $3,380 that was withheld during 2012. Amended tax On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. Amended tax On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. Amended tax Table 3-1. Amended tax Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. Amended tax  2Calendar year (January 1 – December 31). Amended tax   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. Amended tax   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. Amended tax Backup withholding. Amended tax   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. Amended tax Example. Amended tax Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). Amended tax Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Amended tax Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Amended tax Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Amended tax You must use Form 1040 or Form 1040A if you paid estimated tax. Amended tax You cannot file Form 1040EZ. Amended tax If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Amended tax , from the fiduciary. Amended tax If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). Amended tax On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Amended tax However, do not include this amount in the total on line 37. Amended tax Instead, enter the amount on Form 1040, line 63. Amended tax This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Amended tax Name changed. Amended tax   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. Amended tax  The statement should cover payments you made jointly with your spouse as well as any you made separately. Amended tax   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Amended tax This prevents delays in processing your return and issuing refunds. Amended tax It also safeguards your future social security benefits. Amended tax For more information, call the Social Security Administration at 1-800-772-1213. Amended tax Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Amended tax If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Amended tax One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Amended tax If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Amended tax Example. Amended tax James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Amended tax They file separate 2013 Forms 1040. Amended tax James' tax is $4,000 and Evelyn's is $1,000. Amended tax If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Amended tax Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). Amended tax The balance, $600 (20% of $3,000), is Evelyn's share. Amended tax Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Amended tax If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Amended tax See Example earlier under Separate Returns. Amended tax If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. Amended tax If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Amended tax Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. Amended tax Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Amended tax In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Amended tax If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Amended tax Two or more employers. Amended tax   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. Amended tax You may be able to claim the excess as a credit against your income tax when you file your return. Amended tax Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Amended tax Figure the excess withholding on the appropriate worksheet. Amended tax    Table 3-2. Amended tax Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. Amended tax 2% $7,049. Amended tax 40 Tier 1 RRTA $113,700 6. Amended tax 2% $7,049. Amended tax 40 Tier 2 RRTA $84,300 4. Amended tax 4% $3,709. Amended tax 20 Joint returns. Amended tax   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Amended tax Note. Amended tax All wages are subject to Medicare tax withholding. Amended tax Employer's error. Amended tax   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. Amended tax If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Amended tax File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Amended tax Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Amended tax Note. Amended tax If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. Amended tax Where to claim credit for excess social security withholding. Amended tax   If you file Form 1040, enter the excess on line 69. Amended tax   If you file Form 1040A, include the excess in the total on line 41. Amended tax Write “Excess SST” and show the amount of the credit in the space to the left of the line. Amended tax   You cannot claim excess social security tax withholding on Form 1040EZ. Amended tax Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. Amended tax Where to claim credit for excess tier 1 RRTA withholding. Amended tax   If you file Form 1040, enter the excess on line 69. Amended tax   If you file Form 1040A, include the excess in the total on line 41. Amended tax Write “Excess SST” and show the amount of the credit in the space to the left of the line. Amended tax   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Amended tax How to claim refund of excess tier 2 RRTA. Amended tax   To claim a refund of tier 2 tax, use Form 843. Amended tax Be sure to attach a copy of all of your Forms W-2. Amended tax   See Worksheet 3-3 and the Instructions for Form 843, for more details. Amended tax Worksheet 3-1. Amended tax Excess Social Security—Nonrailroad Employees 1. Amended tax Add all social security tax withheld (but not more than  $7,049. Amended tax 40 for each employer). Amended tax This tax should be shown  in box 4 of your Forms W-2. Amended tax Enter the total here 1. Amended tax   2. Amended tax Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Amended tax   3. Amended tax Add lines 1 and 2. Amended tax If $7,049. Amended tax 40 or less, stop here. Amended tax You cannot claim the credit 3. Amended tax   4. Amended tax Social security limit 4. Amended tax $7,049. Amended tax 40 5. Amended tax Excess. Amended tax Subtract line 4 from line 3 5. Amended tax   Worksheet 3-2. Amended tax Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Amended tax Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Amended tax 40 for each employer). Amended tax Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Amended tax Enter the total here 1. Amended tax   2. Amended tax Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Amended tax   3. Amended tax Add lines 1 and 2. Amended tax If $7,049. Amended tax 40 or less, stop here. Amended tax You cannot claim the credit 3. Amended tax   4. Amended tax Social security and tier 1 RRTA tax limit 4. Amended tax $7,049. Amended tax 40 5. Amended tax Excess. Amended tax Subtract line 4 from line 3 5. Amended tax   Worksheet 3-3. Amended tax Excess Tier 2 RRTA—Railroad Employees 1. Amended tax Add all tier 2 RRTA tax withheld (but not more than $3,709. Amended tax 20 for each employer). Amended tax Box 14 of your Forms W-2 should show tier 2 RRTA tax. Amended tax Enter the total here 1. Amended tax   2. Amended tax Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Amended tax   3. Amended tax Add lines 1 and 2. Amended tax If $3,709. Amended tax 20 or less, stop here. Amended tax You cannot claim the credit. Amended tax 3. Amended tax   4. Amended tax Tier 2 RRTA tax limit 4. Amended tax $3,709. Amended tax 20 5. Amended tax Excess. Amended tax Subtract line 4 from line 3. Amended tax 5. Amended tax   Prev  Up  Next   Home   More Online Publications