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Ammended Tax Return

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Ammended Tax Return

Ammended tax return 14. Ammended tax return   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. Ammended tax return Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Ammended tax return Custom application of fertilizer and pesticide. Ammended tax return Fuel not used for farming. Ammended tax return Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. Ammended tax return Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. Ammended tax return You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. Ammended tax return Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. Ammended tax return The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Ammended tax return Use on a farm for farming purposes. Ammended tax return Off-highway business use. Ammended tax return Uses other than as a fuel in a propulsion engine, such as home use. Ammended tax return Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Ammended tax return See Publication 510, Excise Taxes, for more information. Ammended tax return Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. Ammended tax return Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. Ammended tax return See Table 14-1 for a list of available fuel tax credits and refunds. Ammended tax return Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. Ammended tax return Farm. Ammended tax return   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. Ammended tax return It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Ammended tax return A fish farm is an area where fish are grown or raised and not merely caught or harvested. Ammended tax return Table 14-1. Ammended tax return Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. Ammended tax return Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. Ammended tax return 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. Ammended tax return See Reg. Ammended tax return 48. Ammended tax return 6427-10 (b)(1) for the definition of a blocked pump. Ammended tax return 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Ammended tax return It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. Ammended tax return Farming purposes. Ammended tax return   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. Ammended tax return To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Ammended tax return To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Ammended tax return To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Ammended tax return To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Ammended tax return For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Ammended tax return The more-than-one-half test applies separately to each commodity. Ammended tax return Commodity means a single raw product. Ammended tax return For example, apples and peaches are two separate commodities. Ammended tax return To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. Ammended tax return Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. Ammended tax return   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. Ammended tax return Therefore, you can still claim the credit or refund for the fuel so used. Ammended tax return However, see Custom application of fertilizer and pesticide, later. Ammended tax return If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. Ammended tax return Buyer of fuel, including undyed diesel fuel or undyed kerosene. Ammended tax return   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. Ammended tax return For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. Ammended tax return Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Ammended tax return   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. Ammended tax return However, see Custom application of fertilizer and pesticide, next. Ammended tax return Also see Dyed Diesel Fuel and Dyed Kerosene, later. Ammended tax return Example. Ammended tax return Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Ammended tax return Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Ammended tax return In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Ammended tax return Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Ammended tax return Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. Ammended tax return No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. Ammended tax return In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Ammended tax return Custom application of fertilizer and pesticide. Ammended tax return   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Ammended tax return Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Ammended tax return For applicators using highway vehicles, only the fuel used on the farm is exempt. Ammended tax return Fuel used traveling on the highway to and from the farm is taxable. Ammended tax return Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. Ammended tax return For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Ammended tax return For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. Ammended tax return A sample waiver is included as Model Waiver L in the appendix of Publication 510. Ammended tax return A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. Ammended tax return To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. Ammended tax return However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Ammended tax return Fuel not used for farming. Ammended tax return   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Ammended tax return Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. Ammended tax return For personal use, such as lawn mowing. Ammended tax return In processing, packaging, freezing, or canning operations. Ammended tax return In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Ammended tax return All-terrain vehicles (ATVs). Ammended tax return   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. Ammended tax return Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Ammended tax return If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. Ammended tax return Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. Ammended tax return For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. Ammended tax return Excise tax applies to the fuel used by the truck on the highways. Ammended tax return In this situation, undyed (taxed) fuel should be purchased for the truck. Ammended tax return You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Ammended tax return You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Ammended tax return Penalty. Ammended tax return   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. Ammended tax return The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Ammended tax return After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Ammended tax return For more information on this penalty, see Publication 510. Ammended tax return Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. Ammended tax return Off-highway business use. Ammended tax return   This is any use of fuel in a trade or business or in an income-producing activity. Ammended tax return The use must not be in a highway vehicle registered or required to be registered for use on public highways. Ammended tax return Off-highway business use generally does not include any use in a recreational motorboat. Ammended tax return Examples. Ammended tax return   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Ammended tax return In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Ammended tax return   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Ammended tax return For more information, see Publication 510. Ammended tax return Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. Ammended tax return This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Ammended tax return Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Ammended tax return How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. Ammended tax return The basic rules for claiming credits and refunds are listed in Table 14-2 . Ammended tax return Table 14-2. Ammended tax return Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. Ammended tax return   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. Ammended tax return Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. Ammended tax return You do not have to use any special form, but the records should establish the following information. Ammended tax return The total number of gallons bought and used during the period covered by your claim. Ammended tax return The dates of the purchases. Ammended tax return The names and addresses of suppliers and amounts bought from each during the period covered by your claim. Ammended tax return The nontaxable use for which you used the fuel. Ammended tax return The number of gallons used for each nontaxable use. Ammended tax return It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. Ammended tax return For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Ammended tax return Credit or refund. Ammended tax return   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. Ammended tax return If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Ammended tax return Credit only. Ammended tax return   You can claim the following taxes only as a credit on your income tax return. Ammended tax return Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Ammended tax return Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. Ammended tax return Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. Ammended tax return Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Ammended tax return Do not claim a credit for any excise tax for which you have filed a refund claim. Ammended tax return How to claim a credit. Ammended tax return   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. Ammended tax return Individuals. Ammended tax return   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. Ammended tax return If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Ammended tax return Partnership. Ammended tax return   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Ammended tax return , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. Ammended tax return Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. Ammended tax return An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Ammended tax return S. Ammended tax return Return of Income for Electing Large Partnerships. Ammended tax return Other entities. Ammended tax return   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Ammended tax return When to claim a credit. Ammended tax return   You can claim a fuel tax credit on your income tax return for the year you used the fuel. Ammended tax return You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Ammended tax return A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. Ammended tax return Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. Ammended tax return Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). Ammended tax return The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Ammended tax return If you file Form 720, you can use its Schedule C for your refund claims for the quarter. Ammended tax return See the Instructions for Form 720. Ammended tax return Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. Ammended tax return You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Ammended tax return This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. Ammended tax return If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. Ammended tax return If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. Ammended tax return Only one claim can be filed for a quarter. Ammended tax return You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Ammended tax return You must claim a credit on your income tax return for the tax. Ammended tax return How to file a quarterly claim. Ammended tax return   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Ammended tax return Send it to the address shown in the instructions. Ammended tax return If you file Form 720, you can use its Schedule C for your refund claims. Ammended tax return See the Instructions for Form 720. Ammended tax return When to file a quarterly claim. Ammended tax return   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Ammended tax return If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. Ammended tax return    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. Ammended tax return 001 per gallon is generally not subject to credit or refund. Ammended tax return Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. Ammended tax return Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. Ammended tax return Cash method. Ammended tax return   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. Ammended tax return If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. Ammended tax return If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. Ammended tax return Example. Ammended tax return Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Ammended tax return On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Ammended tax return Then, on Form 4136, she claimed the $110 as a credit. Ammended tax return Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Ammended tax return Accrual method. Ammended tax return   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. Ammended tax return It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Ammended tax return Example. Ammended tax return Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Ammended tax return On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. Ammended tax return On Form 4136, Patty claims the $155 as a credit. Ammended tax return She reports the $155 as other income on line 8b of her 2012 Schedule F. Ammended tax return Prev  Up  Next   Home   More Online Publications
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Statement by IRS Commissioner John Koskinen on The Fiscal Year 2015 Budget

The Fiscal Year 2015 Budget proposal is a critical step forward in order for us to improve vital taxpayer services and enforcement efforts. Funding the IRS at this level will be a good investment for the nation, helping taxpayers get the service they need and strengthening compliance efforts in key areas, including identity theft, refund fraud and offshore compliance. Every dollar invested in IRS enforcement provides a strong return on investment in revenue collection, plus an added protection in deterring potential fraud. It also halts the decline in key enforcement personnel, and allows the agency to again invest in necessary basic infrastructure and training. In the meantime, we continue looking for more efficiencies to get the most out of every dollar of the budget.

 

The Fiscal Year 2015 Budget will put a stop to significant declines in taxpayer service over the past four years. We are doing everything we can to maximize our services with our current resources, and IRS employees are working hard to minimize delays and deliver as much service as possible. However, it’s clear we need to do more to help taxpayers, and the proposed seven percent increase for taxpayer services will be a big help.

 

Budget In Brief Fiscal Year 2015

Page Last Reviewed or Updated: 04-Mar-2014

The Ammended Tax Return

Ammended tax return Publication 929 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics This image is too large to be displayed in the current screen. Ammended tax return Please click the link to view the image. Ammended tax return Form 1040A, page 1, for Joshua A. Ammended tax return Blake This image is too large to be displayed in the current screen. Ammended tax return Please click the link to view the image. Ammended tax return Form 1040A, page 2, for Joshua A. Ammended tax return Blake This image is too large to be displayed in the current screen. Ammended tax return Please click the link to view the image. Ammended tax return Form 8615 for Joshua A. Ammended tax return Blake Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Ammended tax return Enter the amount from Form 1040A, line 27 1. Ammended tax return 48,800*       2. Ammended tax return Enter the amount from Form 1040A, line 9b 2. Ammended tax return 300*           3. Ammended tax return Enter the amount from Form 1040A, line 10 3. Ammended tax return 200*           4. Ammended tax return Add lines 2 and 3 4. Ammended tax return 500       5. Ammended tax return Subtract line 4 from line 1. Ammended tax return If zero or less, enter -0- 5. Ammended tax return 48,300       6. Ammended tax return Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying widow(er),   or 6. Ammended tax return 48,800*         $48,600 if head of household. Ammended tax return                   7. Ammended tax return Enter the smaller of line 5 or line 6 7. Ammended tax return 48,300       8. Ammended tax return Subtract line 7 from line 6. Ammended tax return This amount is taxed at 0% 8. Ammended tax return   500       9. Ammended tax return Enter the smaller of line 1 or line 4 9. Ammended tax return 500       10. Ammended tax return Enter the amount from line 8 10. Ammended tax return   500       11. Ammended tax return Subtract line 10 from line 9 11. Ammended tax return  -0-       12. Ammended tax return Multiply line 11 by 15% (. Ammended tax return 15) 12. Ammended tax return -0-   13. Ammended tax return Use the Tax Table to figure the tax on the amount on line 5. Ammended tax return Enter the tax here 13. Ammended tax return 6,356   14. Ammended tax return Add lines 12 and 13 14. Ammended tax return 6,356   15. Ammended tax return Use the Tax Table to figure the tax on the amount on line 1. Ammended tax return Enter the tax here 15. Ammended tax return 6,431   16. Ammended tax return Tax on all taxable income. Ammended tax return Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Ammended tax return 6,356       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions. Ammended tax return Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Ammended tax return Enter the amount from Form 1040A, line 27 1. Ammended tax return 1,650*       2. Ammended tax return Enter the amount from Form 1040A, line 9b 2. Ammended tax return 750*           3. Ammended tax return Enter the amount from Form 1040A, line 10 3. Ammended tax return 500*           4. Ammended tax return Add lines 2 and 3 4. Ammended tax return 1,250       5. Ammended tax return Subtract line 4 from line 1. Ammended tax return If zero or less, enter -0- 5. Ammended tax return  400       6. Ammended tax return Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Ammended tax return 1,650*         $48,600 if head of household. Ammended tax return                   7. Ammended tax return Enter the smaller of line 5 or line 6 7. Ammended tax return   400       8. Ammended tax return Subtract line 7 from line 6. Ammended tax return This amount is taxed at 0% 8. Ammended tax return 1,250       9. Ammended tax return Enter the smaller of line 1 or line 4 9. Ammended tax return 1,250       10. Ammended tax return Enter the amount from line 8 10. Ammended tax return 1,250       11. Ammended tax return Subtract line 10 from line 9 11. Ammended tax return -0-       12. Ammended tax return Multiply line 11 by 15% (. Ammended tax return 15) 12. Ammended tax return -0-   13. Ammended tax return Use the Tax Table to figure the tax on the amount on line 5. Ammended tax return Enter the tax here 13. Ammended tax return 41*   14. Ammended tax return Add lines 12 and 13 14. Ammended tax return 41   15. Ammended tax return Use the Tax Table to figure the tax on the amount on line 1. Ammended tax return Enter the tax here 15. Ammended tax return 166*   16. Ammended tax return Tax on all taxable income. Ammended tax return Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Ammended tax return 41       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions. Ammended tax return Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Ammended tax return Enter the amount from Form 1040A, line 27 1. Ammended tax return 2,450       2. Ammended tax return Enter the amount from Form 1040A, line 9b 2. Ammended tax return 1,050           3. Ammended tax return Enter the amount from Form 1040A, line 10 3. Ammended tax return 700           4. Ammended tax return Add lines 2 and 3 4. Ammended tax return 1,750       5. Ammended tax return Subtract line 4 from line 1. Ammended tax return If zero or less, enter -0- 5. Ammended tax return    700       6. Ammended tax return Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Ammended tax return 2,450         $48,600 if head of household. Ammended tax return                   7. Ammended tax return Enter the smaller of line 5 or line 6 7. Ammended tax return  700       8. Ammended tax return Subtract line 7 from line 6. Ammended tax return This amount is taxed at 0% 8. Ammended tax return 1,750       9. Ammended tax return Enter the smaller of line 1 or line 4 9. Ammended tax return 1,750       10. Ammended tax return Enter the amount from line 8 10. Ammended tax return 1,750       11. Ammended tax return Subtract line 10 from line 9 11. Ammended tax return -0-       12. Ammended tax return Multiply line 11 by 15% (. Ammended tax return 15) 12. Ammended tax return -0-   13. Ammended tax return Use the Tax Table to figure the tax on the amount on line 5. Ammended tax return Enter the tax here 13. Ammended tax return  71   14. Ammended tax return Add lines 12 and 13 14. Ammended tax return  71   15. Ammended tax return Use the Tax Table to figure the tax on the amount on line 1. Ammended tax return Enter the tax here 15. Ammended tax return 246   16. Ammended tax return Tax on all taxable income. Ammended tax return Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Ammended tax return  71         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. Ammended tax return Free help with your tax return. Ammended tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. Ammended tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Ammended tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Ammended 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. Ammended 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. Ammended tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Ammended tax return gov, download the IRS2Go app, or call 1-800-906-9887. Ammended tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Ammended tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Ammended tax return aarp. Ammended tax return org/money/taxaide or call 1-888-227-7669. Ammended tax return For more information on these programs, go to IRS. Ammended tax return gov and enter “VITA” in the search box. Ammended tax return Internet. Ammended tax return    IRS. Ammended tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Ammended tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Ammended 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. Ammended tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. Ammended tax return gov or download the IRS2Go app and select the Refund Status option. Ammended tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Ammended 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. Ammended tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Ammended tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Ammended tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. Ammended tax return No need to wait on the phone or stand in line. Ammended 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. Ammended tax return When you reach the response screen, you can print the entire interview and the final response for your records. Ammended tax return New subject areas are added on a regular basis. Ammended tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Ammended tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Ammended tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Ammended 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. Ammended 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. Ammended 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. Ammended tax return You can also ask the IRS to mail a return or an account transcript to you. Ammended tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Ammended tax return gov or by calling 1-800-908-9946. Ammended tax return Tax return and tax account transcripts are generally available for the current year and the past three years. Ammended 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. Ammended tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Ammended 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. Ammended tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. Ammended tax return gov and enter Where's My Amended Return? in the search box. Ammended tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Ammended tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Ammended tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. Ammended tax return gov. Ammended tax return Select the Payment tab on the front page of IRS. Ammended tax return gov for more information. Ammended tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Ammended tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Ammended tax return gov. Ammended 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. Ammended tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Ammended tax return gov. Ammended tax return Request an Electronic Filing PIN by going to IRS. Ammended tax return gov and entering Electronic Filing PIN in the search box. Ammended tax return Download forms, instructions and publications, including accessible versions for people with disabilities. Ammended tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Ammended tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Ammended tax return An employee can answer questions about your tax account or help you set up a payment plan. Ammended tax return Before you visit, check the Office Locator on IRS. Ammended 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. Ammended tax return If you have a special need, such as a disability, you can request an appointment. Ammended tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Ammended tax return Apply for an Employer Identification Number (EIN). Ammended tax return Go to IRS. Ammended tax return gov and enter Apply for an EIN in the search box. Ammended tax return Read the Internal Revenue Code, regulations, or other official guidance. Ammended tax return Read Internal Revenue Bulletins. Ammended tax return Sign up to receive local and national tax news and more by email. Ammended tax return Just click on “subscriptions” above the search box on IRS. Ammended tax return gov and choose from a variety of options. Ammended tax return    Phone. Ammended 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. Ammended tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Ammended tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Ammended tax return gov, or download the IRS2Go app. Ammended 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. Ammended tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Ammended tax return Most VITA and TCE sites offer free electronic filing. Ammended tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Ammended 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. Ammended 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. Ammended 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. Ammended tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Ammended 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. Ammended 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. Ammended tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Ammended tax return Note, the above information is for our automated hotline. Ammended 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. Ammended tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Ammended tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Ammended tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Ammended 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). Ammended tax return You should receive your order within 10 business days. Ammended tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Ammended 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. Ammended tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Ammended tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Ammended tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. Ammended tax return    Walk-in. Ammended tax return You can find a selection of forms, publications and services — in-person. Ammended tax return Products. Ammended tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Ammended tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Ammended tax return Services. Ammended tax return You can walk in to your local TAC for face-to-face tax help. Ammended tax return An employee can answer questions about your tax account or help you set up a payment plan. Ammended tax return Before visiting, use the Office Locator tool on IRS. Ammended 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. Ammended tax return    Mail. Ammended tax return You can send your order for forms, instructions, and publications to the address below. Ammended tax return You should receive a response within 10 business days after your request is received. Ammended tax return Internal Revenue Service 1201 N. Ammended tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Ammended tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. Ammended tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Ammended 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. Ammended 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. Ammended tax return You face (or your business is facing) an immediate threat of adverse action. Ammended 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. Ammended 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. Ammended tax return Here's why we can help: TAS is an independent organization within the IRS. Ammended tax return Our advocates know how to work with the IRS. Ammended tax return Our services are free and tailored to meet your needs. Ammended tax return We have offices in every state, the District of Columbia, and Puerto Rico. Ammended 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. Ammended tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Ammended tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Ammended tax return Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Ammended tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Ammended tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Ammended tax return Prev  Up  Next   Home   More Online Publications