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Amending My 2010 Tax Return

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Amending My 2010 Tax Return

Amending my 2010 tax return Part Two -   Income The eight chapters in this part discuss many kinds of income. Amending my 2010 tax return They explain which income is and is not taxed. Amending my 2010 tax return See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. Amending my 2010 tax return Table of Contents 5. Amending my 2010 tax return   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Amending my 2010 tax return Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. Amending my 2010 tax return   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Amending my 2010 tax return Reporting Tips to Your EmployerElectronic tip statement. Amending my 2010 tax return Final report. Amending my 2010 tax return Reporting Tips on Your Tax Return Allocated Tips 7. Amending my 2010 tax return   Interest IncomeReminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. Amending my 2010 tax return Custodian account for your child. Amending my 2010 tax return Penalty for failure to supply SSN. Amending my 2010 tax return Reporting backup withholding. Amending my 2010 tax return Savings account with parent as trustee. Amending my 2010 tax return Interest not reported on Form 1099-INT. Amending my 2010 tax return Nominees. Amending my 2010 tax return Incorrect amount. Amending my 2010 tax return Information reporting requirement. Amending my 2010 tax return Taxable InterestInterest subject to penalty for early withdrawal. Amending my 2010 tax return Money borrowed to invest in certificate of deposit. Amending my 2010 tax return U. Amending my 2010 tax return S. Amending my 2010 tax return Savings Bonds Education Savings Bond Program U. Amending my 2010 tax return S. Amending my 2010 tax return Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. Amending my 2010 tax return How To Report Interest IncomeSchedule B (Form 1040A or 1040). Amending my 2010 tax return Reporting tax-exempt interest. Amending my 2010 tax return U. Amending my 2010 tax return S. Amending my 2010 tax return savings bond interest previously reported. Amending my 2010 tax return 8. Amending my 2010 tax return   Dividends and Other DistributionsReminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. Amending my 2010 tax return Reporting tax withheld. Amending my 2010 tax return Nominees. Amending my 2010 tax return Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. Amending my 2010 tax return Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. Amending my 2010 tax return Alternative minimum tax treatment. Amending my 2010 tax return How To Report Dividend IncomeInvestment interest deducted. Amending my 2010 tax return 9. Amending my 2010 tax return   Rental Income and ExpensesIntroduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. Amending my 2010 tax return Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. Amending my 2010 tax return Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. Amending my 2010 tax return Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. Amending my 2010 tax return   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. Amending my 2010 tax return Individual retirement arrangements (IRAs). Amending my 2010 tax return Civil service retirement benefits. Amending my 2010 tax return Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. Amending my 2010 tax return How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. Amending my 2010 tax return Exclusion not limited to cost. Amending my 2010 tax return Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. Amending my 2010 tax return Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. Amending my 2010 tax return   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. Amending my 2010 tax return   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Amending my 2010 tax return Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Amending my 2010 tax return Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Amending my 2010 tax return Method 2. Amending my 2010 tax return RoyaltiesDepletion. Amending my 2010 tax return Coal and iron ore. Amending my 2010 tax return Sale of property interest. Amending my 2010 tax return Part of future production sold. Amending my 2010 tax return Unemployment BenefitsTypes of unemployment compensation. Amending my 2010 tax return Governmental program. Amending my 2010 tax return Repayment of unemployment compensation. Amending my 2010 tax return Tax withholding. Amending my 2010 tax return Repayment of benefits. Amending my 2010 tax return Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Amending my 2010 tax return Deduction for costs involved in unlawful discrimination suits. Amending my 2010 tax return Energy conservation measure. Amending my 2010 tax return Dwelling unit. Amending my 2010 tax return Current income required to be distributed. Amending my 2010 tax return Current income not required to be distributed. Amending my 2010 tax return How to report. Amending my 2010 tax return Losses. Amending my 2010 tax return Grantor trust. Amending my 2010 tax return Nonemployee compensation. Amending my 2010 tax return Corporate director. Amending my 2010 tax return Personal representatives. Amending my 2010 tax return Manager of trade or business for bankruptcy estate. Amending my 2010 tax return Notary public. Amending my 2010 tax return Election precinct official. Amending my 2010 tax return Difficulty-of-care payments. Amending my 2010 tax return Maintaining space in home. Amending my 2010 tax return Reporting taxable payments. Amending my 2010 tax return Lotteries and raffles. Amending my 2010 tax return Form W-2G. Amending my 2010 tax return Reporting winnings and recordkeeping. Amending my 2010 tax return Inherited pension or IRA. Amending my 2010 tax return Employee awards or bonuses. Amending my 2010 tax return Pulitzer, Nobel, and similar prizes. Amending my 2010 tax return Payment for services. Amending my 2010 tax return VA payments. Amending my 2010 tax return Prizes. Amending my 2010 tax return Strike and lockout benefits. Amending my 2010 tax return Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in New Jersey

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Cherry Hill 57 Haddonfield Rd.
Cherry Hill, NJ 08002

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(856) 321-1328
Edison 100 Dey Place
Edison, NJ 08817

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(732) 572-9752
Freehold 4 Paragon Way
Freehold, NJ 07728

Monday-Friday - 8:30 a.m. - 4:30 p.m.
 

Services Provided

(732) 660-0063
Mays Landing 5218 Atlantic Ave.
Mays Landing, NJ 08330

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)


Services Provided

(609) 625-0678 
Mountainside  200 Sheffield St.
Mountainside, NJ 07092 

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(908) 301-2112 
Newark  20 Washington Place
Newark, NJ 07102 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
 

Services Provided

(973) 645-6690 
Paramus  1 Kalisa Way
Paramus, NJ 07652 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(201) 634-7052 
Parsippany  1719-C Rte. 10
Parsippany, NJ 07054 

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(973) 808-0821 
Paterson  200 Federal Plaza
Paterson, NJ 07505 

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(973) 357-4114 
Trenton  One State St. Square
50 West State St. 
Trenton, NJ 08608 

Monday-Friday - 8:30 a.m. - 4:30 p.m.


Services Provided

(609) 989-0533 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).


For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (973) 921-4043 in Springfield or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
20 Washington Place
First Floor
Newark, NJ 07102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Amending My 2010 Tax Return

Amending my 2010 tax return Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). Amending my 2010 tax return Nonbusiness income (line 7). Amending my 2010 tax return Nonbusiness capital losses. Amending my 2010 tax return Business capital losses. Amending my 2010 tax return Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. Amending my 2010 tax return Step 1. Amending my 2010 tax return   Complete your tax return for the year. Amending my 2010 tax return You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. Amending my 2010 tax return Estates and trusts — Form 1041, line 22. Amending my 2010 tax return   If the amount on that line is not negative, stop here — you do not have an NOL. Amending my 2010 tax return Step 2. Amending my 2010 tax return   Determine whether you have an NOL and its amount. Amending my 2010 tax return See How To Figure an NOL , later. Amending my 2010 tax return If you do not have an NOL, stop here. Amending my 2010 tax return Step 3. Amending my 2010 tax return   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. Amending my 2010 tax return See When To Use an NOL , later. Amending my 2010 tax return Step 4. Amending my 2010 tax return   Deduct the NOL in the carryback or carryforward year. Amending my 2010 tax return See How To Claim an NOL Deduction , later. Amending my 2010 tax return If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. Amending my 2010 tax return Step 5. Amending my 2010 tax return   Determine the amount of your unused NOL. Amending my 2010 tax return See How To Figure an NOL Carryover , later. Amending my 2010 tax return Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. Amending my 2010 tax return Note. Amending my 2010 tax return   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. Amending my 2010 tax return How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. Amending my 2010 tax return There are rules that limit what you can deduct when figuring an NOL. Amending my 2010 tax return In general, the following items are not allowed when figuring an NOL. Amending my 2010 tax return Any deduction for personal exemptions. Amending my 2010 tax return Capital losses in excess of capital gains. Amending my 2010 tax return The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. Amending my 2010 tax return Nonbusiness deductions in excess of nonbusiness income. Amending my 2010 tax return The net operating loss deduction. Amending my 2010 tax return The domestic production activities deduction. Amending my 2010 tax return Form 1045, Schedule A. Amending my 2010 tax return   Use Form 1045, Schedule A, to figure an NOL. Amending my 2010 tax return The following discussion explains Schedule A and includes an illustrated example. Amending my 2010 tax return   First, complete Form 1045, Schedule A, line 1, using amounts from your return. Amending my 2010 tax return If line 1 is a negative amount, you may have an NOL. Amending my 2010 tax return   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. Amending my 2010 tax return Nonbusiness deductions (line 6). Amending my 2010 tax return   Enter on line 6 deductions that are not connected to your trade or business or your employment. Amending my 2010 tax return Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. Amending my 2010 tax return   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. Amending my 2010 tax return   Do not enter business deductions on line 6. Amending my 2010 tax return These are deductions that are connected to your trade or business. Amending my 2010 tax return They include the following. Amending my 2010 tax return State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). Amending my 2010 tax return Moving expenses. Amending my 2010 tax return Educator expenses. Amending my 2010 tax return The deduction for the deductible part of self-employed health insurance. Amending my 2010 tax return Domestic production activities deduction. Amending my 2010 tax return Rental losses. Amending my 2010 tax return Loss on the sale or exchange of business real estate or depreciable property. Amending my 2010 tax return Your share of a business loss from a partnership or an S corporation. Amending my 2010 tax return Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. Amending my 2010 tax return If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). Amending my 2010 tax return Loss on the sale of accounts receivable (if you use an accrual method of accounting). Amending my 2010 tax return Interest and litigation expenses on state and federal income taxes related to your business. Amending my 2010 tax return Unrecovered investment in a pension or annuity claimed on a decedent's final return. Amending my 2010 tax return Payment by a federal employee to buy back sick leave used in an earlier year. Amending my 2010 tax return Nonbusiness income (line 7). Amending my 2010 tax return   Enter on line 7 only income that is not related to your trade or business or your employment. Amending my 2010 tax return For example, enter your annuity income, dividends, and interest on investments. Amending my 2010 tax return Also, include your share of nonbusiness income from partnerships and S corporations. Amending my 2010 tax return   Do not include on line 7 the income you receive from your trade or business or your employment. Amending my 2010 tax return This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. Amending my 2010 tax return Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. Amending my 2010 tax return Adjustment for section 1202 exclusion (line 17). Amending my 2010 tax return   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. Amending my 2010 tax return Adjustments for capital losses (lines 19–22). Amending my 2010 tax return   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. Amending my 2010 tax return Nonbusiness capital losses. Amending my 2010 tax return   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). Amending my 2010 tax return If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. Amending my 2010 tax return Business capital losses. Amending my 2010 tax return   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). Amending my 2010 tax return Domestic production activities deduction (line 23). Amending my 2010 tax return   You cannot take the domestic production activities deduction when figuring your NOL. Amending my 2010 tax return Enter on line 23 any domestic production activities deduction claimed on your return. Amending my 2010 tax return NOLs from other years (line 24). Amending my 2010 tax return   You cannot deduct any NOL carryovers or carrybacks from other years. Amending my 2010 tax return Enter the total amount of your NOL deduction for losses from other years. Amending my 2010 tax return Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. Amending my 2010 tax return It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. Amending my 2010 tax return Example. Amending my 2010 tax return Glenn Johnson is in the retail record business. Amending my 2010 tax return He is single and has the following income and deductions on his Form 1040 for 2013. Amending my 2010 tax return See the illustrated Form 1040 , later. Amending my 2010 tax return INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). Amending my 2010 tax return However, to figure whether he has an NOL, certain deductions are not allowed. Amending my 2010 tax return He uses Form 1045, Schedule A, to figure his NOL. Amending my 2010 tax return See the Illustrated Form 1045, Schedule A , later. Amending my 2010 tax return The following items are not allowed on Form 1045, Schedule A. Amending my 2010 tax return Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. Amending my 2010 tax return Please click the link to view the image. Amending my 2010 tax return Form 1040, page 1 This image is too large to be displayed in the current screen. Amending my 2010 tax return Please click the link to view the image. Amending my 2010 tax return Form 1040, page 2 This image is too large to be displayed in the current screen. Amending my 2010 tax return Please click the link to view the image. Amending my 2010 tax return Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). Amending my 2010 tax return You can, however, choose not to carry back an NOL and only carry it forward. Amending my 2010 tax return See Waiving the Carryback Period , later. Amending my 2010 tax return You cannot deduct any part of the NOL remaining after the 20-year carryforward period. Amending my 2010 tax return NOL year. Amending my 2010 tax return   This is the year in which the NOL occurred. Amending my 2010 tax return Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. Amending my 2010 tax return Eligible loss. Amending my 2010 tax return   The carryback period for eligible losses is 3 years. Amending my 2010 tax return Only the eligible loss portion of the NOL can be carried back 3 years. Amending my 2010 tax return An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. Amending my 2010 tax return Qualified small business. Amending my 2010 tax return   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. Amending my 2010 tax return If the business did not exist for this entire 3-year period, use the period the business was in existence. Amending my 2010 tax return   An eligible loss does not include a farming loss or a qualified disaster loss. Amending my 2010 tax return Farming loss. Amending my 2010 tax return   The carryback period for a farming loss is 5 years. Amending my 2010 tax return Only the farming loss portion of the NOL can be carried back 5 years. Amending my 2010 tax return A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. Amending my 2010 tax return Farming business. Amending my 2010 tax return   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. Amending my 2010 tax return A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. Amending my 2010 tax return The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. Amending my 2010 tax return   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. Amending my 2010 tax return It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. Amending my 2010 tax return Waiving the 5-year carryback. Amending my 2010 tax return   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. Amending my 2010 tax return To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. Amending my 2010 tax return If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Amending my 2010 tax return Attach an election statement to your amended return, and write “Filed pursuant to section 301. Amending my 2010 tax return 9100-2” at the top of the statement. Amending my 2010 tax return Once made, this choice is irrevocable. Amending my 2010 tax return Qualified disaster loss. Amending my 2010 tax return   The carryback period for a qualified disaster loss is 5 years. Amending my 2010 tax return Only the qualified disaster loss portion of the NOL can be carried back 5 years. Amending my 2010 tax return A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. Amending my 2010 tax return Qualified disaster expenses. Amending my 2010 tax return   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. Amending my 2010 tax return Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. Amending my 2010 tax return Note. Amending my 2010 tax return Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. Amending my 2010 tax return Excluded losses. Amending my 2010 tax return   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. Amending my 2010 tax return   A qualified disaster loss also does not include any losses from any gambling or animal racing property. Amending my 2010 tax return Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Amending my 2010 tax return Specified liability loss. Amending my 2010 tax return   The carryback period for a specified liability loss is 10 years. Amending my 2010 tax return Only the specified liability loss portion of the NOL can be carried back 10 years. Amending my 2010 tax return Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. Amending my 2010 tax return   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. Amending my 2010 tax return For details, see section 172(f). Amending my 2010 tax return Waiving the 10-year carryback. Amending my 2010 tax return   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. Amending my 2010 tax return To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. Amending my 2010 tax return If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Amending my 2010 tax return Attach a statement to your amended return and write “Filed pursuant to section 301. Amending my 2010 tax return 9100-2” at the top of the statement. Amending my 2010 tax return Once made, this choice is irrevocable. Amending my 2010 tax return Waiving the Carryback Period You can choose not to carry back your NOL. Amending my 2010 tax return If you make this choice, then you can use your NOL only in the 20-year carryforward period. Amending my 2010 tax return (This choice means you also choose not to carry back any alternative tax NOL. Amending my 2010 tax return ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. Amending my 2010 tax return This statement must show that you are choosing to waive the carryback period under section 172(b)(3). Amending my 2010 tax return If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). Amending my 2010 tax return Attach a statement to your amended return, and write “Filed pursuant to section 301. Amending my 2010 tax return 9100-2” at the top of the statement. Amending my 2010 tax return Once you choose to waive the carryback period, it generally is irrevocable. Amending my 2010 tax return If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. Amending my 2010 tax return If you do not file this statement on time, you cannot waive the carryback period. Amending my 2010 tax return How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. Amending my 2010 tax return If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. Amending my 2010 tax return If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. Amending my 2010 tax return Start by carrying it to the first tax year after the NOL year. Amending my 2010 tax return If you do not use it up, carry the unused part to the next year. Amending my 2010 tax return Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. Amending my 2010 tax return Example 1. Amending my 2010 tax return You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. Amending my 2010 tax return No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. Amending my 2010 tax return You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. Amending my 2010 tax return Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. Amending my 2010 tax return If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. Amending my 2010 tax return Example 2. Amending my 2010 tax return Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. Amending my 2010 tax return You begin using the $4,000 in 2010. Amending my 2010 tax return As shown in the following chart, $3,000 of this NOL is used in 2010. Amending my 2010 tax return The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. Amending my 2010 tax return Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. Amending my 2010 tax return If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. Amending my 2010 tax return If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. Amending my 2010 tax return NOL resulting in no taxable income. Amending my 2010 tax return   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. Amending my 2010 tax return See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. Amending my 2010 tax return Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. Amending my 2010 tax return You can get your refund faster by using Form 1045, but you have a shorter time to file it. Amending my 2010 tax return You can use Form 1045 to apply an NOL to all carryback years. Amending my 2010 tax return If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. Amending my 2010 tax return Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. Amending my 2010 tax return Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. Amending my 2010 tax return Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). Amending my 2010 tax return Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. Amending my 2010 tax return Form 1045. Amending my 2010 tax return   You can apply for a quick refund by filing Form 1045. Amending my 2010 tax return This form results in a tentative adjustment of tax in the carryback year. Amending my 2010 tax return See the Illustrated Form 1045 . Amending my 2010 tax return at the end of this discussion. Amending my 2010 tax return   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. Amending my 2010 tax return   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. Amending my 2010 tax return If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. Amending my 2010 tax return For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. Amending my 2010 tax return Form 1040X. Amending my 2010 tax return   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. Amending my 2010 tax return File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. Amending my 2010 tax return For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. Amending my 2010 tax return   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . Amending my 2010 tax return Refiguring your tax. Amending my 2010 tax return   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. Amending my 2010 tax return (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. Amending my 2010 tax return ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. Amending my 2010 tax return Refigure the following items. Amending my 2010 tax return The special allowance for passive activity losses from rental real estate activities. Amending my 2010 tax return Taxable social security and tier 1 railroad retirement benefits. Amending my 2010 tax return IRA deductions. Amending my 2010 tax return Excludable savings bond interest. Amending my 2010 tax return Excludable employer-provided adoption benefits. Amending my 2010 tax return The student loan interest deduction. Amending my 2010 tax return The tuition and fees deduction. Amending my 2010 tax return   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. Amending my 2010 tax return (Enter your NOL deduction on Form 1045, line 10. Amending my 2010 tax return On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. Amending my 2010 tax return )   Next, refigure your taxable income. Amending my 2010 tax return (On Form 1045, use lines 12 through 15 and the “After carryback” column. Amending my 2010 tax return ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. Amending my 2010 tax return Refigure the following items. Amending my 2010 tax return The itemized deduction for medical expenses. Amending my 2010 tax return The itemized deduction for qualified mortgage insurance premiums. Amending my 2010 tax return The itemized deduction for casualty losses. Amending my 2010 tax return Miscellaneous itemized deductions subject to the 2% limit. Amending my 2010 tax return The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). Amending my 2010 tax return The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). Amending my 2010 tax return Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). Amending my 2010 tax return    Do not refigure the itemized deduction for charitable contributions. Amending my 2010 tax return   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. Amending my 2010 tax return Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. Amending my 2010 tax return (On Form 1045, use lines 16 through 25, and the “After carryback” column. Amending my 2010 tax return ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. Amending my 2010 tax return If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. Amending my 2010 tax return   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. Amending my 2010 tax return Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). Amending my 2010 tax return Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). Amending my 2010 tax return You must attach a statement that shows all the important facts about the NOL. Amending my 2010 tax return Your statement should include a computation showing how you figured the NOL deduction. Amending my 2010 tax return If you deduct more than one NOL in the same year, your statement must cover each of them. Amending my 2010 tax return Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. Amending my 2010 tax return If you file a joint return, the NOL deduction is limited to the income of that spouse. Amending my 2010 tax return For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. Amending my 2010 tax return After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. Amending my 2010 tax return Refund limit. Amending my 2010 tax return   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. Amending my 2010 tax return You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. Amending my 2010 tax return The refund cannot be more than the joint overpayment. Amending my 2010 tax return Attach a statement showing how you figured your refund. Amending my 2010 tax return Figuring your share of a joint tax liability. Amending my 2010 tax return   There are five steps for figuring your share of the refigured joint tax liability. Amending my 2010 tax return Figure your total tax as though you had filed as married filing separately. Amending my 2010 tax return Figure your spouse's total tax as though your spouse had also filed as married filing separately. Amending my 2010 tax return Add the amounts in (1) and (2). Amending my 2010 tax return Divide the amount in (1) by the amount in (3). Amending my 2010 tax return Multiply the refigured tax on your joint return by the amount figured in (4). Amending my 2010 tax return This is your share of the joint tax liability. Amending my 2010 tax return Figuring your contribution toward tax paid. Amending my 2010 tax return   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. Amending my 2010 tax return If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. Amending my 2010 tax return Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. Amending my 2010 tax return Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). Amending my 2010 tax return Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. Amending my 2010 tax return However, treat the NOL deduction as a joint NOL. Amending my 2010 tax return If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. Amending my 2010 tax return Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. Amending my 2010 tax return Separate to joint return. Amending my 2010 tax return   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. Amending my 2010 tax return Joint to separate returns. Amending my 2010 tax return   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. Amending my 2010 tax return Joint return in NOL year. Amending my 2010 tax return   Figure each spouse's share of the joint NOL through the following steps. Amending my 2010 tax return Figure each spouse's NOL as if he or she filed a separate return. Amending my 2010 tax return See How To Figure an NOL , earlier. Amending my 2010 tax return If only one spouse has an NOL, stop here. Amending my 2010 tax return All of the joint NOL is that spouse's NOL. Amending my 2010 tax return If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). Amending my 2010 tax return The result is spouse A's share of the joint NOL. Amending my 2010 tax return The rest of the joint NOL is spouse B's share. Amending my 2010 tax return Example 1. Amending my 2010 tax return Mark and Nancy are married and file a joint return for 2013. Amending my 2010 tax return They have an NOL of $5,000. Amending my 2010 tax return They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. Amending my 2010 tax return Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. Amending my 2010 tax return Mark does not have any NOL to carry back. Amending my 2010 tax return Nancy can carry back the entire $5,000 NOL to her 2011 separate return. Amending my 2010 tax return Example 2. Amending my 2010 tax return Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. Amending my 2010 tax return Figured separately, his NOL is $1,800 and her NOL is $3,000. Amending my 2010 tax return The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. Amending my 2010 tax return The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. Amending my 2010 tax return Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). Amending my 2010 tax return Joint return in previous carryback or carryforward year. Amending my 2010 tax return   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. Amending my 2010 tax return If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. Amending my 2010 tax return Figure each spouse's modified taxable income as if he or she filed a separate return. Amending my 2010 tax return See Modified taxable income under How To Figure an NOL Carryover , later. Amending my 2010 tax return Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). Amending my 2010 tax return This is spouse A's share of the joint modified taxable income. Amending my 2010 tax return Subtract the amount figured in (2) from the joint modified taxable income. Amending my 2010 tax return This is spouse B's share of the joint modified taxable income. Amending my 2010 tax return Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. Amending my 2010 tax return Add the amounts figured in (2) and (4). Amending my 2010 tax return Subtract the amount figured in (5) from spouse A's NOL deduction. Amending my 2010 tax return This is spouse A's share of the joint carryover. Amending my 2010 tax return The rest of the joint carryover is spouse B's share. Amending my 2010 tax return Example. Amending my 2010 tax return Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. Amending my 2010 tax return In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. Amending my 2010 tax return They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. Amending my 2010 tax return Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). Amending my 2010 tax return Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. Amending my 2010 tax return Then they figure their shares of the $5,000 carryover as follows. Amending my 2010 tax return Step 1. Amending my 2010 tax return   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. Amending my 2010 tax return   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . Amending my 2010 tax return 75 Sam's share of joint MTI $11,250 Step 3. Amending my 2010 tax return   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. Amending my 2010 tax return   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. Amending my 2010 tax return   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. Amending my 2010 tax return   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. Amending my 2010 tax return She has no carryover to 2012. Amending my 2010 tax return Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. Amending my 2010 tax return His carryover to 2012 is $5,000. Amending my 2010 tax return Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. Amending my 2010 tax return It includes a filled-in page 1 of Form 1045. Amending my 2010 tax return Example. Amending my 2010 tax return Martha Sanders is a self-employed contractor. Amending my 2010 tax return Martha's 2013 deductions are more than her 2013 income because of a business loss. Amending my 2010 tax return She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. Amending my 2010 tax return Her filing status in both years was single. Amending my 2010 tax return See the filled-in Form 1045 later. Amending my 2010 tax return Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). Amending my 2010 tax return (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. Amending my 2010 tax return ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. Amending my 2010 tax return Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. Amending my 2010 tax return 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. Amending my 2010 tax return 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. Amending my 2010 tax return 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. Amending my 2010 tax return On line 10, Martha enters her $10,000 NOL deduction. Amending my 2010 tax return Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). Amending my 2010 tax return To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. Amending my 2010 tax return Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. Amending my 2010 tax return 5%)]. Amending my 2010 tax return This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. Amending my 2010 tax return Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. Amending my 2010 tax return She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. Amending my 2010 tax return Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. Amending my 2010 tax return The decrease in tax because of her NOL deduction (line 27) is $1,612. Amending my 2010 tax return Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. Amending my 2010 tax return She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). Amending my 2010 tax return This image is too large to be displayed in the current screen. Amending my 2010 tax return Please click the link to view the image. Amending my 2010 tax return Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. Amending my 2010 tax return You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. Amending my 2010 tax return Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. Amending my 2010 tax return If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. Amending my 2010 tax return Modified taxable income. Amending my 2010 tax return   Your modified taxable income is your taxable income figured with the following changes. Amending my 2010 tax return You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. Amending my 2010 tax return You cannot claim a deduction for capital losses in excess of your capital gains. Amending my 2010 tax return Also, you must increase your taxable income by the amount of any section 1202 exclusion. Amending my 2010 tax return You cannot claim the domestic production activities deduction. Amending my 2010 tax return You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. Amending my 2010 tax return You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). Amending my 2010 tax return This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. Amending my 2010 tax return To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. Amending my 2010 tax return   Your taxable income as modified cannot be less than zero. Amending my 2010 tax return Form 1045, Schedule B. Amending my 2010 tax return   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. Amending my 2010 tax return Do not use Form 1045, Schedule B, for a carryforward year. Amending my 2010 tax return If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. Amending my 2010 tax return Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. Amending my 2010 tax return It includes a filled-in Form 1045, Schedule B. Amending my 2010 tax return Example. Amending my 2010 tax return Ida Brown runs a small clothing shop. Amending my 2010 tax return In 2013, she has an NOL of $36,000 that she carries back to 2011. Amending my 2010 tax return She has no other carrybacks or carryforwards to 2011. Amending my 2010 tax return Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. Amending my 2010 tax return She is single and claimed only one personal exemption of $3,700. Amending my 2010 tax return During that year, she gave $1,450 in charitable contributions. Amending my 2010 tax return Her medical expenses were $3,000. Amending my 2010 tax return She also deducted $1,650 in taxes and $3,125 in home mortgage interest. Amending my 2010 tax return Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. Amending my 2010 tax return The deduction for medical expenses was limited to expenses over 7. Amending my 2010 tax return 5% of adjusted gross income (. Amending my 2010 tax return 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). Amending my 2010 tax return The deductions for taxes and home mortgage interest were not subject to any limits. Amending my 2010 tax return She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. Amending my 2010 tax return She had no other deductions in 2011 (except the NOL deduction). Amending my 2010 tax return Her taxable income (figured without the NOL deduction) for the year was $24,700. Amending my 2010 tax return Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. Amending my 2010 tax return She did not itemize her deductions in 2012. Amending my 2010 tax return She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. Amending my 2010 tax return She had no other deductions in 2012 (other than the NOL deduction). Amending my 2010 tax return Her taxable income, therefore, was ($425). Amending my 2010 tax return Ida's $36,000 carryback will result in her having 2011 taxable income of zero. Amending my 2010 tax return She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. Amending my 2010 tax return She completes the column for the first preceding tax year ended 12/31/12. Amending my 2010 tax return See the illustrated Form 1045, Schedule B , shown later. Amending my 2010 tax return Column 1, line 1. Amending my 2010 tax return Ida enters $36,000, her 2013 net operating loss, on line 1. Amending my 2010 tax return Column 1, line 2. Amending my 2010 tax return She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. Amending my 2010 tax return Column 1, line 3. Amending my 2010 tax return Ida enters her net capital loss deduction of $1,000 on line 3. Amending my 2010 tax return Column 1, lines 4 and 5. Amending my 2010 tax return Ida had no section 1202 exclusion or domestic production activities deduction in 2011. Amending my 2010 tax return She enters zero on lines 4 and 5. Amending my 2010 tax return Column 1, line 6. Amending my 2010 tax return Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Amending my 2010 tax return Ida enters zero on line 6. Amending my 2010 tax return Column 1, line 7. Amending my 2010 tax return Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. Amending my 2010 tax return On line 7, she enters the total adjustment from line 38. Amending my 2010 tax return Column 1, line 8. Amending my 2010 tax return Ida enters the deduction for her personal exemption of $3,700 for 2011. Amending my 2010 tax return Column 1, line 9. Amending my 2010 tax return After combining lines 2 through 8, Ida's modified taxable income is $29,475. Amending my 2010 tax return Column 1, line 10. Amending my 2010 tax return Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Amending my 2010 tax return She enters the $6,525 carryover on line 10. Amending my 2010 tax return She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. Amending my 2010 tax return (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. Amending my 2010 tax return ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. Amending my 2010 tax return Column 1, line 11. Amending my 2010 tax return Ida's adjusted gross income for 2011 was $35,000. Amending my 2010 tax return Column 1, line 12. Amending my 2010 tax return She adds lines 3 through 6 and enters $1,000 on line 12. Amending my 2010 tax return (This is her net capital loss deduction added back, which modifies her adjusted gross income. Amending my 2010 tax return ) Column 1, line 13. Amending my 2010 tax return Her modified adjusted gross income for 2011 is now $36,000. Amending my 2010 tax return Column 1, line 14. Amending my 2010 tax return On her 2011 tax return, she deducted $375 as medical expenses. Amending my 2010 tax return Column 1, line 15. Amending my 2010 tax return Her actual medical expenses were $3,000. Amending my 2010 tax return Column 1, line 16. Amending my 2010 tax return She multiplies her modified adjusted gross income, $36,000, by . Amending my 2010 tax return 075. Amending my 2010 tax return She enters $2,700 on line 16. Amending my 2010 tax return Column 1, line 17. Amending my 2010 tax return She substracts $2,700 from her actual medical expenses, $3,000. Amending my 2010 tax return She enters $300 on line 17. Amending my 2010 tax return This is her modified medical deduction. Amending my 2010 tax return Column 1, line 18. Amending my 2010 tax return The difference between her medical deduction and her modified medical deduction is $75. Amending my 2010 tax return She enters this on line 18. Amending my 2010 tax return Column 1, lines 19 through 21. Amending my 2010 tax return Ida had no deduction for qualified mortgage insurance premiums in 2011. Amending my 2010 tax return She skips lines 19 and 20 and enters zero on line 21. Amending my 2010 tax return Column 1, line 22. Amending my 2010 tax return She enters her modified adjusted gross income of $36,000 on line 22. Amending my 2010 tax return Column 1, line 23. Amending my 2010 tax return She had no other carrybacks to 2011 and enters zero on line 23. Amending my 2010 tax return Column 1, line 24. Amending my 2010 tax return Her modified adjusted gross income remains $36,000. Amending my 2010 tax return Column 1, line 25. Amending my 2010 tax return Her actual contributions for 2011 were $1,450, which she enters on line 25. Amending my 2010 tax return Column 1, line 26. Amending my 2010 tax return She now refigures her charitable contributions based on her modified adjusted gross income. Amending my 2010 tax return Her contributions are well below the 50% limit, so she enters $1,450 on line 26. Amending my 2010 tax return Column 1, line 27. Amending my 2010 tax return The difference is zero. Amending my 2010 tax return Column 1, lines 28 through 37. Amending my 2010 tax return Ida had no casualty losses or deductions for miscellaneous items in 2011. Amending my 2010 tax return She skips lines 28 through 31 and lines 33 through 36. Amending my 2010 tax return Ida enters zero on lines 32 and 37. Amending my 2010 tax return Column 1, line 38. Amending my 2010 tax return She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. Amending my 2010 tax return She carries this figure to line 7. Amending my 2010 tax return Column 2, line 1. Amending my 2010 tax return Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. Amending my 2010 tax return Column 2, line 2. Amending my 2010 tax return She enters ($425), her 2012 taxable income, on line 2. Amending my 2010 tax return Column 2, line 3. Amending my 2010 tax return Ida enters her net capital loss deduction of $3,000 on line 3. Amending my 2010 tax return Column 2, lines 4 and 5. Amending my 2010 tax return Ida had no section 1202 exclusion or domestic production activities deduction in 2012. Amending my 2010 tax return She enters zero on lines 4 and 5. Amending my 2010 tax return Column 2, line 6. Amending my 2010 tax return Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Amending my 2010 tax return Ida enters zero on line 6. Amending my 2010 tax return Column 2, line 7. Amending my 2010 tax return Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. Amending my 2010 tax return Column 2, line 8. Amending my 2010 tax return Ida enters the deduction for her personal exemption of $3,800 for 2012. Amending my 2010 tax return Column 2, line 9. Amending my 2010 tax return After combining lines 2 through 8, Ida's modified taxable income is $6,375. Amending my 2010 tax return Column 2, line 10. Amending my 2010 tax return Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Amending my 2010 tax return She enters the $150 carryover on line 10. Amending my 2010 tax return This image is too large to be displayed in the current screen. Amending my 2010 tax return Please click the link to view the image. Amending my 2010 tax return Form 1045, page 3 This image is too large to be displayed in the current screen. Amending my 2010 tax return Please click the link to view the image. Amending my 2010 tax return Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. Amending my 2010 tax return It will help you figure your NOL to carry to 2014. Amending my 2010 tax return Keep the worksheet for your records. Amending my 2010 tax return Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. Amending my 2010 tax return More than one NOL. Amending my 2010 tax return   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. Amending my 2010 tax return To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. Amending my 2010 tax return Complete this worksheet for the earliest NOL that results in your having taxable income below zero. Amending my 2010 tax return Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. Amending my 2010 tax return Example. Amending my 2010 tax return Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. Amending my 2010 tax return Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. Amending my 2010 tax return Subtract your 2011 NOL of $2,000 from $5,000. Amending my 2010 tax return This gives you taxable income of $3,000. Amending my 2010 tax return Your 2011 NOL is now completely used up. Amending my 2010 tax return Subtract your $7,000 2012 NOL from $3,000. Amending my 2010 tax return This gives you taxable income of ($4,000). Amending my 2010 tax return You now complete the worksheet for your 2012 NOL. Amending my 2010 tax return Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. Amending my 2010 tax return Line 2. Amending my 2010 tax return   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. Amending my 2010 tax return Add it to your negative taxable income (figured without the NOL deduction). Amending my 2010 tax return Enter the result on line 2. Amending my 2010 tax return Line 6. Amending my 2010 tax return   You must refigure the following income and deductions based on adjusted gross income. Amending my 2010 tax return The special allowance for passive activity losses from rental real estate activities. Amending my 2010 tax return Taxable social security and tier 1 railroad retirement benefits. Amending my 2010 tax return IRA deductions. Amending my 2010 tax return Excludable savings bond interest. Amending my 2010 tax return Excludable employer-provided adoption benefits. Amending my 2010 tax return The student loan interest deduction. Amending my 2010 tax return The tuition and fees deduction. Amending my 2010 tax return   If none of these items apply to you, enter zero on line 6. Amending my 2010 tax return Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. Amending my 2010 tax return Using this increased adjusted gross income, refigure the items that apply, in the order listed above. Amending my 2010 tax return Your adjustment for each item is the difference between the refigured amount and the amount included on your return. Amending my 2010 tax return Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. Amending my 2010 tax return Keep a record of your computations. Amending my 2010 tax return   Enter your total adjustments for the above items on line 6. Amending my 2010 tax return Line 7. Amending my 2010 tax return   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. Amending my 2010 tax return Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. Amending my 2010 tax return Complete only those sections that apply to you. Amending my 2010 tax return Estates and trusts. Amending my 2010 tax return   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. Amending my 2010 tax return Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. Amending my 2010 tax return Subtract the recomputed deductions from those claimed on the return. Amending my 2010 tax return Enter the result on line 7. Amending my 2010 tax return Modified adjusted gross income. Amending my 2010 tax return   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. Amending my 2010 tax return The adjusted gross income on the return. Amending my 2010 tax return The amounts from lines 3 through 5 of the worksheet. Amending my 2010 tax return The exemption amount from Form 1041, line 20. Amending my 2010 tax return The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Amending my 2010 tax return   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. Amending my 2010 tax return The adjusted gross income amount you used to figure the deduction claimed on the return. Amending my 2010 tax return The amounts from lines 3 through 5 of the worksheet. Amending my 2010 tax return The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Amending my 2010 tax return Line 11. Amending my 2010 tax return   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. Amending my 2010 tax return Add it to your adjusted gross income. Amending my 2010 tax return Enter the result on line 11. Amending my 2010 tax return Line 20. Amending my 2010 tax return   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. Amending my 2010 tax return Your deduction is limited. Amending my 2010 tax return Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. Amending my 2010 tax return On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. Amending my 2010 tax return   □ No. Amending my 2010 tax return Your deduction is not limited. Amending my 2010 tax return Enter the amount from line 19 on line 20 and enter -0- on line 21. Amending my 2010 tax return Line 23. Amending my 2010 tax return   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. Amending my 2010 tax return Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. Amending my 2010 tax return Use the reduced contributions carryover to figure the amount to enter on line 23. Amending my 2010 tax return Please click here for the text description of the image. Amending my 2010 tax return Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Amending my 2010 tax return Free help with your tax return. Amending my 2010 tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. Amending my 2010 tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amending my 2010 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amending my 2010 tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amending my 2010 tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amending my 2010 tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amending my 2010 tax return gov, download the IRS2Go app, or call 1-800-906-9887. Amending my 2010 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amending my 2010 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amending my 2010 tax return aarp. Amending my 2010 tax return org/money/taxaide or call 1-888-227-7669. Amending my 2010 tax return For more information on these programs, go to IRS. Amending my 2010 tax return gov and enter “VITA” in the search box. Amending my 2010 tax return Internet. Amending my 2010 tax return    IRS. Amending my 2010 tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amending my 2010 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Amending my 2010 tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amending my 2010 tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amending my 2010 tax return gov or download the IRS2Go app and select the Refund Status option. Amending my 2010 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Amending my 2010 tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Amending my 2010 tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amending my 2010 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amending my 2010 tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. Amending my 2010 tax return No need to wait on the phone or stand in line. Amending my 2010 tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Amending my 2010 tax return When you reach the response screen, you can print the entire interview and the final response for your records. Amending my 2010 tax return New subject areas are added on a regular basis. Amending my 2010 tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amending my 2010 tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amending my 2010 tax return You can use the IRS Tax Map to search publications and instructions by topic or keyword. Amending my 2010 tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amending my 2010 tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Amending my 2010 tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Amending my 2010 tax return You can also ask the IRS to mail a return or an account transcript to you. Amending my 2010 tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amending my 2010 tax return gov or by calling 1-800-908-9946. Amending my 2010 tax return Tax return and tax account transcripts are generally available for the current year and the past three years. Amending my 2010 tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amending my 2010 tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amending my 2010 tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Amending my 2010 tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. Amending my 2010 tax return gov and enter Where's My Amended Return? in the search box. Amending my 2010 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amending my 2010 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Amending my 2010 tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. Amending my 2010 tax return gov. Amending my 2010 tax return Select the Payment tab on the front page of IRS. Amending my 2010 tax return gov for more information. Amending my 2010 tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amending my 2010 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amending my 2010 tax return gov. Amending my 2010 tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amending my 2010 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amending my 2010 tax return gov. Amending my 2010 tax return Request an Electronic Filing PIN by going to IRS. Amending my 2010 tax return gov and entering Electronic Filing PIN in the search box. Amending my 2010 tax return Download forms, instructions and publications, including accessible versions for people with disabilities. Amending my 2010 tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amending my 2010 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amending my 2010 tax return An employee can answer questions about your tax account or help you set up a payment plan. Amending my 2010 tax return Before you visit, check the Office Locator on IRS. Amending my 2010 tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amending my 2010 tax return If you have a special need, such as a disability, you can request an appointment. Amending my 2010 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amending my 2010 tax return Apply for an Employer Identification Number (EIN). Amending my 2010 tax return Go to IRS. Amending my 2010 tax return gov and enter Apply for an EIN in the search box. Amending my 2010 tax return Read the Internal Revenue Code, regulations, or other official guidance. Amending my 2010 tax return Read Internal Revenue Bulletins. Amending my 2010 tax return Sign up to receive local and national tax news and more by email. Amending my 2010 tax return Just click on “subscriptions” above the search box on IRS. Amending my 2010 tax return gov and choose from a variety of options. Amending my 2010 tax return Phone. Amending my 2010 tax return    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amending my 2010 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Amending my 2010 tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amending my 2010 tax return gov, or download the IRS2Go app. Amending my 2010 tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amending my 2010 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amending my 2010 tax return Most VITA and TCE sites offer free electronic filing. Amending my 2010 tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amending my 2010 tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amending my 2010 tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Amending my 2010 tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amending my 2010 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Amending my 2010 tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amending my 2010 tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Amending my 2010 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amending my 2010 tax return Note, the above information is for our automated hotline. Amending my 2010 tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Amending my 2010 tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amending my 2010 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amending my 2010 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Amending my 2010 tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Amending my 2010 tax return You should receive your order within 10 business days. Amending my 2010 tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amending my 2010 tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Amending my 2010 tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amending my 2010 tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amending my 2010 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amending my 2010 tax return Walk-in. Amending my 2010 tax return   You can find a selection of forms, publications and services — in person. Amending my 2010 tax return Products. Amending my 2010 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amending my 2010 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amending my 2010 tax return Services. Amending my 2010 tax return You can walk in to your local TAC for face-to-face tax help. Amending my 2010 tax return An employee can answer questions about your tax account or help you set up a payment plan. Amending my 2010 tax return Before visiting, use the Office Locator tool on IRS. Amending my 2010 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Amending my 2010 tax return Mail. Amending my 2010 tax return   You can send your order for forms, instructions, and publications to the address below. Amending my 2010 tax return You should receive a response within 10 business days after your request is received. Amending my 2010 tax return Internal Revenue Service 1201 N. Amending my 2010 tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Amending my 2010 tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amending my 2010 tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amending my 2010 tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amending my 2010 tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amending my 2010 tax return You face (or your business is facing) an immediate threat of adverse action. Amending my 2010 tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amending my 2010 tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amending my 2010 tax return Here's why we can help: TAS is an independent organization within the IRS. Amending my 2010 tax return Our advocates know how to work with the IRS. Amending my 2010 tax return Our services are free and tailored to meet your needs. Amending my 2010 tax return We have offices in every state, the District of Columbia, and Puerto Rico. Amending my 2010 tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Amending my 2010 tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amending my 2010 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amending my 2010 tax return Low Income Taxpayer Clinics Low Income