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Amendment To 2010 Tax Return

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Amendment To 2010 Tax Return

Amendment to 2010 tax return 6. Amendment to 2010 tax return   Catch-Up Contributions Table of Contents The most that can be contributed to your 403(b) account is the lesser of your limit on annual additions or your limit on elective deferrals. Amendment to 2010 tax return If you will be age 50 or older by the end of the year, you may also be able to make additional catch-up contributions. Amendment to 2010 tax return These additional contributions cannot be made with after-tax employee contributions. Amendment to 2010 tax return You are eligible to make catch-up contributions if: You will have reached age 50 by the end of the year, and The maximum amount of elective deferrals that can be made to your 403(b) account have been made for the plan year. Amendment to 2010 tax return The maximum amount of catch-up contributions is the lesser of: $5,500 for 2013 and unchanged for 2014, or The excess of your compensation for the year, over the elective deferrals that are not catch-up contributions. Amendment to 2010 tax return Figuring catch-up contributions. Amendment to 2010 tax return   When figuring allowable catch-up contributions, combine all catch-up contributions made by your employer on your behalf to the following plans. Amendment to 2010 tax return Qualified retirement plans. Amendment to 2010 tax return (To determine if your plan is a qualified plan, ask your plan administrator. Amendment to 2010 tax return ) 403(b) plans. Amendment to 2010 tax return Simplified employee pension (SEP) plans. Amendment to 2010 tax return SIMPLE plans. Amendment to 2010 tax return   The total amount of the catch-up contributions on your behalf to all plans maintained by your employer cannot be more than the annual limit. Amendment to 2010 tax return For 2013 the limit is $5,500, unchanged for 2014. Amendment to 2010 tax return    If you are eligible for both the 15-year rule increase in elective deferrals and the age 50 catch-up, allocate amounts first under the 15-year rule and next as an age 50 catch-up. Amendment to 2010 tax return    Catch-up contributions do not affect your MAC. Amendment to 2010 tax return Therefore, the maximum amount that you are allowed to have contributed to your 403(b) account is your MAC plus your allowable catch-up contribution. Amendment to 2010 tax return You can use Worksheet C in chapter 9 to figure your limit on catch-up contributions. Amendment to 2010 tax return Prev  Up  Next   Home   More Online Publications
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Understanding your CP259B Notice

Your organization didn’t file a Form 990-PF.


What you need to do

  • File a Form 990-PF
  • Complete the response page
  • Mail it to the address on the notice

    Answers to Common Questions

    What should I do if I have all ready filed Form 990-PF?
    If you filed within the last four weeks using the same name and Employer ID number (EIN) on your notice, you don’t have to do anything. Our system may not have processed your return at the time we mailed the notice.
    If you filed more than four weeks ago or used a different name or EIN, complete the Response form starting on Page 3, and mail it to us with a signed and dated copy of the return.

    What should I do if I don’t think I have to file a Form 990-PF?
    Complete the response form starting on Page 3 of the notice and mail it to us.


    Understanding your notice

    Reading your notice
    Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

    Notice CP259B, Page 1

    Notice CP259B, Page 2

    Notice CP259B, Page 3

    Notice CP259B, Page 4

Page Last Reviewed or Updated: 15-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Amendment To 2010 Tax Return

Amendment to 2010 tax return 30. Amendment to 2010 tax return   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Amendment to 2010 tax return This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Amendment to 2010 tax return Figuring Your Tax Your income tax is based on your taxable income. Amendment to 2010 tax return After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Amendment to 2010 tax return The result is your total tax. Amendment to 2010 tax return Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Amendment to 2010 tax return This section provides a general outline of how to figure your tax. Amendment to 2010 tax return You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Amendment to 2010 tax return If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Amendment to 2010 tax return Tax. Amendment to 2010 tax return   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Amendment to 2010 tax return However, there are special methods if your income includes any of the following items. Amendment to 2010 tax return A net capital gain. Amendment to 2010 tax return (See chapter 16. Amendment to 2010 tax return ) Qualified dividends taxed at the same rates as a net capital gain. Amendment to 2010 tax return (See chapters 8 and 16. Amendment to 2010 tax return ) Lump-sum distributions. Amendment to 2010 tax return (See chapter 10. Amendment to 2010 tax return ) Farming or fishing income. Amendment to 2010 tax return (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Amendment to 2010 tax return ) Unearned income over $2,000 for certain children. Amendment to 2010 tax return (See chapter 31. Amendment to 2010 tax return ) Parents' election to report child's interest and dividends. Amendment to 2010 tax return (See chapter 31. Amendment to 2010 tax return ) Foreign earned income exclusion or the housing exclusion. Amendment to 2010 tax return (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Amendment to 2010 tax return ) Credits. Amendment to 2010 tax return   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Amendment to 2010 tax return Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Amendment to 2010 tax return The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Amendment to 2010 tax return CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Amendment to 2010 tax return See Payments , later. Amendment to 2010 tax return   There are other credits that are not discussed in this publication. Amendment to 2010 tax return These include the following credits. Amendment to 2010 tax return General business credit, which is made up of several separate business-related credits. Amendment to 2010 tax return These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Amendment to 2010 tax return Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Amendment to 2010 tax return See Form 8835, Part II. Amendment to 2010 tax return Work opportunity credit. Amendment to 2010 tax return See Form 5884. Amendment to 2010 tax return Credit for employer social security and Medicare taxes paid on certain employee tips. Amendment to 2010 tax return See Form 8846. Amendment to 2010 tax return Other taxes. Amendment to 2010 tax return   After you subtract your tax credits, determine whether there are any other taxes you must pay. Amendment to 2010 tax return This chapter does not explain these other taxes. Amendment to 2010 tax return You can find that information in other chapters of this publication and your form instructions. Amendment to 2010 tax return See the following table for other taxes you may need to add to your income tax. Amendment to 2010 tax return OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Amendment to 2010 tax return   There are other taxes that are not discussed in this publication. Amendment to 2010 tax return These include the following items. Amendment to 2010 tax return Self-employment tax. Amendment to 2010 tax return You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Amendment to 2010 tax return Your net earnings from self-employment from other than church employee income were $400 or more. Amendment to 2010 tax return The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Amendment to 2010 tax return If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Amendment to 2010 tax return Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Amendment to 2010 tax return You had church employee income of $108. Amendment to 2010 tax return 28 or more. Amendment to 2010 tax return Additional Medicare Tax. Amendment to 2010 tax return Beginning in 2013, you may be subject to a 0. Amendment to 2010 tax return 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Amendment to 2010 tax return For more information, see the Instructions for Form 1040, line 60 and Form 8959. Amendment to 2010 tax return Net Investment Income Tax (NIIT). Amendment to 2010 tax return Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Amendment to 2010 tax return NIIT is a 3. Amendment to 2010 tax return 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Amendment to 2010 tax return For more information, see the Instructions for Form 1040, line 60 and Form 8960. Amendment to 2010 tax return Recapture taxes. Amendment to 2010 tax return You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Amendment to 2010 tax return For more information, see the instructions for Form 1040, line 60. Amendment to 2010 tax return Section 72(m)(5) excess benefits tax. Amendment to 2010 tax return If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Amendment to 2010 tax return See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Amendment to 2010 tax return Uncollected social security and Medicare tax on group-term life insurance. Amendment to 2010 tax return If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Amendment to 2010 tax return The amount should be shown in box 12 of your Form W-2 with codes M and N. Amendment to 2010 tax return Tax on golden parachute payments. Amendment to 2010 tax return This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Amendment to 2010 tax return The amount should be shown in box 12 of your Form W-2 with code K. Amendment to 2010 tax return See the instructions for Form 1040, line 60. Amendment to 2010 tax return Tax on accumulation distribution of trusts. Amendment to 2010 tax return This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Amendment to 2010 tax return See Form 4970 and its instructions. Amendment to 2010 tax return Additional tax on HSAs or MSAs. Amendment to 2010 tax return If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Amendment to 2010 tax return See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Amendment to 2010 tax return Additional tax on Coverdell ESAs. Amendment to 2010 tax return This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Amendment to 2010 tax return See Publication 970, Tax Benefits for Education, and Form 5329. Amendment to 2010 tax return Additional tax on qualified tuition programs. Amendment to 2010 tax return This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Amendment to 2010 tax return See Publication 970 and Form 5329. Amendment to 2010 tax return Excise tax on insider stock compensation from an expatriated corporation. Amendment to 2010 tax return You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Amendment to 2010 tax return For more information, see the instructions for Form 1040, line 60. Amendment to 2010 tax return Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Amendment to 2010 tax return This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Amendment to 2010 tax return For more information, see the instructions for Form 1040, line 60. Amendment to 2010 tax return Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Amendment to 2010 tax return For more information, see the instructions for Form 1040, line 60. Amendment to 2010 tax return Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Amendment to 2010 tax return For more information, see the instructions for Form 1040, line 60. Amendment to 2010 tax return Repayment of first-time homebuyer credit. Amendment to 2010 tax return For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Amendment to 2010 tax return Also see the instructions for Form 1040, line 59b. Amendment to 2010 tax return Payments. Amendment to 2010 tax return   After you determine your total tax, figure the total payments you have already made for the year. Amendment to 2010 tax return Include credits that are treated as payments. Amendment to 2010 tax return This chapter does not explain these payments and credits. Amendment to 2010 tax return You can find that information in other chapters of this publication and your form instructions. Amendment to 2010 tax return See the following table for amounts you can include in your total payments. Amendment to 2010 tax return PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Amendment to 2010 tax return This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Amendment to 2010 tax return It is claimed on Form 1040, line 70. Amendment to 2010 tax return See Form 4136, Credit for Federal Tax Paid on Fuels. Amendment to 2010 tax return Refund or balance due. Amendment to 2010 tax return   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Amendment to 2010 tax return If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Amendment to 2010 tax return S. Amendment to 2010 tax return savings bonds instead of receiving a paper check. Amendment to 2010 tax return Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Amendment to 2010 tax return The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Amendment to 2010 tax return Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Amendment to 2010 tax return You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Amendment to 2010 tax return See Form 6251, Alternative Minimum Tax — Individuals. Amendment to 2010 tax return Adjustments and tax preference items. Amendment to 2010 tax return   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Amendment to 2010 tax return More information. Amendment to 2010 tax return   For more information about the AMT, see the instructions for Form 6251. Amendment to 2010 tax return Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Amendment to 2010 tax return If the IRS figures your tax and you paid too much, you will receive a refund. Amendment to 2010 tax return If you did not pay enough, you will receive a bill for the balance. Amendment to 2010 tax return To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Amendment to 2010 tax return The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Amendment to 2010 tax return When the IRS cannot figure your tax. Amendment to 2010 tax return   The IRS cannot figure your tax for you if any of the following apply. Amendment to 2010 tax return You want your refund directly deposited into your accounts. Amendment to 2010 tax return You want any part of your refund applied to your 2014 estimated tax. Amendment to 2010 tax return You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Amendment to 2010 tax return Your taxable income is $100,000 or more. Amendment to 2010 tax return You itemize deductions. Amendment to 2010 tax return You file any of the following forms. Amendment to 2010 tax return Form 2555, Foreign Earned Income. Amendment to 2010 tax return Form 2555-EZ, Foreign Earned Income Exclusion. Amendment to 2010 tax return Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Amendment to 2010 tax return Form 4970, Tax on Accumulation Distribution of Trusts. Amendment to 2010 tax return Form 4972, Tax on Lump-Sum Distributions. Amendment to 2010 tax return Form 6198, At-Risk Limitations. Amendment to 2010 tax return Form 6251, Alternative Minimum Tax—Individuals. Amendment to 2010 tax return Form 8606, Nondeductible IRAs. Amendment to 2010 tax return Form 8615, Tax for Certain Children Who Have Unearned Income. Amendment to 2010 tax return Form 8814, Parents' Election To Report Child's Interest and Dividends. Amendment to 2010 tax return Form 8839, Qualified Adoption Expenses. Amendment to 2010 tax return Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Amendment to 2010 tax return Form 8889, Health Savings Accounts (HSAs). Amendment to 2010 tax return Form 8919, Uncollected Social Security and Medicare Tax on Wages. Amendment to 2010 tax return Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Amendment to 2010 tax return Enter your social security number in the space provided. Amendment to 2010 tax return If you are married, enter the social security numbers of you and your spouse even if you file separately. Amendment to 2010 tax return Sign and date your return and enter your occupation(s). Amendment to 2010 tax return If you are filing a joint return, both you and your spouse must sign it. Amendment to 2010 tax return Enter your daytime phone number in the space provided. Amendment to 2010 tax return This may help speed the processing of your return if we have a question that can be answered over the phone. Amendment to 2010 tax return If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Amendment to 2010 tax return If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Amendment to 2010 tax return Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Amendment to 2010 tax return If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Amendment to 2010 tax return Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Amendment to 2010 tax return Attach a copy of each of your Forms W-2 to your paper return. Amendment to 2010 tax return Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Amendment to 2010 tax return Mail your return to the Internal Revenue Service Center for the area where you live. Amendment to 2010 tax return A list of Service Center addresses is in the instructions for your tax return. Amendment to 2010 tax return Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Amendment to 2010 tax return Do not complete lines 9 through 12. Amendment to 2010 tax return If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Amendment to 2010 tax return Payments. Amendment to 2010 tax return   Enter any federal income tax withheld on line 7. Amendment to 2010 tax return Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Amendment to 2010 tax return Earned income credit. Amendment to 2010 tax return   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Amendment to 2010 tax return Enter “EIC” in the space to the left of line 8a. Amendment to 2010 tax return Enter the nontaxable combat pay you elect to include in earned income on line 8b. Amendment to 2010 tax return   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Amendment to 2010 tax return For details, see the Form 1040EZ Instructions. Amendment to 2010 tax return Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Amendment to 2010 tax return If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Amendment to 2010 tax return Do not complete line 28. Amendment to 2010 tax return Complete lines 29 through 33 and 36 through 40 if they apply to you. Amendment to 2010 tax return However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Amendment to 2010 tax return Also, enter any write-in information that applies to you in the space to the left of line 41. Amendment to 2010 tax return Do not complete lines 34, 35, and 42 through 46. Amendment to 2010 tax return Payments. Amendment to 2010 tax return   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Amendment to 2010 tax return Enter any estimated tax payments you made on line 37. Amendment to 2010 tax return Credit for child and dependent care expenses. Amendment to 2010 tax return   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Amendment to 2010 tax return Enter the amount of the credit on line 29. Amendment to 2010 tax return The IRS will not figure this credit. Amendment to 2010 tax return Credit for the elderly or the disabled. Amendment to 2010 tax return   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Amendment to 2010 tax return Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Amendment to 2010 tax return On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Amendment to 2010 tax return Complete Part II and Part III, lines 11 and 13, if they apply. Amendment to 2010 tax return Earned income credit. Amendment to 2010 tax return   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Amendment to 2010 tax return Enter “EIC” to the left of the entry space for line 38a. Amendment to 2010 tax return Enter the nontaxable combat pay you elect to include in earned income on line 38b. Amendment to 2010 tax return    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Amendment to 2010 tax return If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Amendment to 2010 tax return   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Amendment to 2010 tax return For details, see the Form 1040A Instructions. Amendment to 2010 tax return Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Amendment to 2010 tax return Do not complete line 44. Amendment to 2010 tax return If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Amendment to 2010 tax return Read lines 45 through 71. Amendment to 2010 tax return Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Amendment to 2010 tax return Also, do not complete line 55 and lines 73 through 77. Amendment to 2010 tax return Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Amendment to 2010 tax return Payments. Amendment to 2010 tax return   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Amendment to 2010 tax return Enter any estimated tax payments you made on line 63. Amendment to 2010 tax return Credit for child and dependent care expenses. Amendment to 2010 tax return   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Amendment to 2010 tax return Enter the amount of the credit on line 48. Amendment to 2010 tax return The IRS will not figure this credit. Amendment to 2010 tax return Credit for the elderly or the disabled. Amendment to 2010 tax return   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Amendment to 2010 tax return Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Amendment to 2010 tax return On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Amendment to 2010 tax return Complete Part II and Part III, lines 11 and 13, if they apply. Amendment to 2010 tax return Earned income credit. Amendment to 2010 tax return   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Amendment to 2010 tax return Enter “EIC” on the dotted line next to Form 1040, line 64a. Amendment to 2010 tax return Enter the nontaxable combat pay you elect to include in earned income on line 64b. Amendment to 2010 tax return   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Amendment to 2010 tax return If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Amendment to 2010 tax return   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Amendment to 2010 tax return For details, see the Form 1040 Instructions. Amendment to 2010 tax return Prev  Up  Next   Home   More Online Publications