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Federal Tax Amended Return

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Federal Tax Amended Return

Federal tax amended return 1. Federal tax amended return   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Federal tax amended return Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. Federal tax amended return   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Federal tax amended return See Publication 501 for more information. Federal tax amended return Additional Medicare Tax. Federal tax amended return  Beginning in 2013, a 0. Federal tax amended return 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Federal tax amended return For more information, see the Instructions for Form 1040, line 60, and Form 8959. Federal tax amended return Net Investment Income Tax. Federal tax amended return  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Federal tax amended return NIIT is a 3. Federal tax amended return 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Federal tax amended return For more information, see the Instructions for Form 1040, line 60, and Form 8960. Federal tax amended return Refundable credit for prior year minimum tax. Federal tax amended return  The refundable portion of the credit for prior year minimum tax is no longer available. Federal tax amended return Who must file. Federal tax amended return  Generally, the amount of income you can receive before you must file a return has been increased. Federal tax amended return See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Federal tax amended return Reminders File online. Federal tax amended return  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Federal tax amended return Create your own personal identification number (PIN) and file a completely paperless tax return. Federal tax amended return For more information, see Does My Return Have To Be on Paper , later. Federal tax amended return Change of address. Federal tax amended return  If you change your address, you should notify the IRS. Federal tax amended return You can use Form 8822 to notify the IRS of the change. Federal tax amended return See Change of Address , later, under What Happens After I File. Federal tax amended return Enter your social security number. Federal tax amended return  You must enter your social security number (SSN) in the spaces provided on your tax return. Federal tax amended return If you file a joint return, enter the SSNs in the same order as the names. Federal tax amended return Direct deposit of refund. Federal tax amended return  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. Federal tax amended return See Direct Deposit under Refunds, later. Federal tax amended return If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Federal tax amended return Pay online or by phone. Federal tax amended return  If you owe additional tax, you may be able to pay online or by phone. Federal tax amended return See How To Pay , later. Federal tax amended return Installment agreement. Federal tax amended return  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Federal tax amended return See Installment Agreement , later, under Amount You Owe. Federal tax amended return You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Federal tax amended return Automatic 6-month extension. Federal tax amended return  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Federal tax amended return S. Federal tax amended return Individual Income Tax Return. Federal tax amended return See Automatic Extension , later. Federal tax amended return Service in combat zone. Federal tax amended return  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. Federal tax amended return See Individuals Serving in Combat Zone , later, under When Do I Have To File. Federal tax amended return Adoption taxpayer identification number. Federal tax amended return  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). Federal tax amended return For more information, see Social Security Number (SSN) , later. Federal tax amended return Taxpayer identification number for aliens. Federal tax amended return  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Federal tax amended return For more information, see Social Security Number (SSN) , later. Federal tax amended return Frivolous tax submissions. Federal tax amended return  The IRS has published a list of positions that are identified as frivolous. Federal tax amended return The penalty for filing a frivolous tax return is $5,000. Federal tax amended return Also, the $5,000 penalty will apply to other specified frivolous submissions. Federal tax amended return For more information, see Civil Penalties , later. Federal tax amended return Introduction This chapter discusses the following topics. Federal tax amended return Whether you have to file a return. Federal tax amended return Which form to use. Federal tax amended return How to file electronically. Federal tax amended return When, how, and where to file your return. Federal tax amended return What happens if you pay too little or too much tax. Federal tax amended return What records you should keep and how long you should keep them. Federal tax amended return How you can change a return you have already filed. Federal tax amended return Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. Federal tax amended return Individuals in general. Federal tax amended return (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Federal tax amended return S. Federal tax amended return citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Federal tax amended return S. Federal tax amended return possessions. Federal tax amended return ) Dependents. Federal tax amended return Certain children under age 19 or full-time students. Federal tax amended return Self-employed persons. Federal tax amended return Aliens. Federal tax amended return The filing requirements for each category are explained in this chapter. Federal tax amended return The filing requirements apply even if you do not owe tax. Federal tax amended return Even if you do not have to file a return, it may be to your advantage to do so. Federal tax amended return See Who Should File, later. Federal tax amended return File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Federal tax amended return Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Federal tax amended return Individuals—In General If you are a U. Federal tax amended return S. Federal tax amended return citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Federal tax amended return To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Federal tax amended return Even if no table shows that you must file, you may need to file to get money back. Federal tax amended return (See Who Should File , later. Federal tax amended return ) Gross income. Federal tax amended return   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Federal tax amended return It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Federal tax amended return Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Federal tax amended return If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Federal tax amended return   Common types of income are discussed in Part Two of this publication. Federal tax amended return Community income. Federal tax amended return   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. Federal tax amended return This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Federal tax amended return See Publication 555, Community Property, for more information. Federal tax amended return Nevada, Washington, and California domestic partners. Federal tax amended return   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Federal tax amended return See Publication 555. Federal tax amended return Self-employed individuals. Federal tax amended return   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. Federal tax amended return See Self-Employed Persons , later, for more information about your filing requirements. Federal tax amended return    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Federal tax amended return Filing status. Federal tax amended return   Your filing status depends on whether you are single or married and on your family situation. Federal tax amended return Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Federal tax amended return See chapter 2 for an explanation of each filing status. Federal tax amended return Age. Federal tax amended return   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. Federal tax amended return See Table 1-1. Federal tax amended return You are considered 65 on the day before your 65th birthday. Federal tax amended return For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Federal tax amended return Table 1-1. Federal tax amended return 2013 Filing Requirements for Most Taxpayers IF your filing status is. Federal tax amended return . Federal tax amended return . Federal tax amended return AND at the end of 2013 you  were. Federal tax amended return . Federal tax amended return . Federal tax amended return * THEN file a return if  your gross income  was at least. Federal tax amended return . Federal tax amended return . Federal tax amended return ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Federal tax amended return ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Federal tax amended return Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Federal tax amended return If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. Federal tax amended return Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Federal tax amended return Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Federal tax amended return But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Federal tax amended return *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Federal tax amended return Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. Federal tax amended return You are the surviving spouse, executor, administrator, or legal representative. Federal tax amended return The decedent met the filing requirements at the date of death. Federal tax amended return For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Federal tax amended return U. Federal tax amended return S. Federal tax amended return Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. Federal tax amended return For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Federal tax amended return S. Federal tax amended return Citizens and Resident Aliens Abroad. Federal tax amended return It is available online and at most U. Federal tax amended return S. Federal tax amended return embassies and consulates. Federal tax amended return See How To Get Tax Help in the back of this publication. Federal tax amended return Residents of Puerto Rico If you are a U. Federal tax amended return S. Federal tax amended return citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Federal tax amended return S. Federal tax amended return income tax return for any year in which you meet the income requirements. Federal tax amended return This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Federal tax amended return If you are a bona fide resident of Puerto Rico for the entire year, your U. Federal tax amended return S. Federal tax amended return gross income does not include income from sources within Puerto Rico. Federal tax amended return It does, however, include any income you received for your services as an employee of the United States or a U. Federal tax amended return S. Federal tax amended return agency. Federal tax amended return If you receive income from Puerto Rican sources that is not subject to U. Federal tax amended return S. Federal tax amended return tax, you must reduce your standard deduction. Federal tax amended return As a result, the amount of income you must have before you are required to file a U. Federal tax amended return S. Federal tax amended return income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Federal tax amended return For more information, see Publication 570, Tax Guide for Individuals With Income From U. Federal tax amended return S. Federal tax amended return Possessions. Federal tax amended return Individuals With Income From U. Federal tax amended return S. Federal tax amended return Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Federal tax amended return S. Federal tax amended return Virgin Islands, special rules may apply when determining whether you must file a U. Federal tax amended return S. Federal tax amended return federal income tax return. Federal tax amended return In addition, you may have to file a return with the individual island government. Federal tax amended return See Publication 570 for more information. Federal tax amended return Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. Federal tax amended return You also must file if your situation is described in Table 1-3. Federal tax amended return Responsibility of parent. Federal tax amended return   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Federal tax amended return If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. Federal tax amended return If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Federal tax amended return ” Child's earnings. Federal tax amended return   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Federal tax amended return This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Federal tax amended return But if the child does not pay the tax due on this income, the parent is liable for the tax. Federal tax amended return Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. Federal tax amended return If this election is made, the child does not have to file a return. Federal tax amended return See Parent's Election To Report Child's Interest and Dividends in chapter 31. Federal tax amended return Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. Federal tax amended return Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. Federal tax amended return You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Federal tax amended return Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. Federal tax amended return 28 or more. Federal tax amended return (See Table 1-3. Federal tax amended return ) Use Schedule SE (Form 1040) to figure your self-employment tax. Federal tax amended return Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Federal tax amended return For more information about this tax, see Publication 334, Tax Guide for Small Business. Federal tax amended return Employees of foreign governments or international organizations. Federal tax amended return   If you are a U. Federal tax amended return S. Federal tax amended return citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Federal tax amended return Ministers. Federal tax amended return   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. Federal tax amended return This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Federal tax amended return For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Federal tax amended return Table 1-2. Federal tax amended return 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Federal tax amended return If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Federal tax amended return (See Table 1-3 for other situations when you must file. Federal tax amended return ) In this table, earned income includes salaries, wages, tips, and professional fees. Federal tax amended return It also includes taxable scholarship and fellowship grants. Federal tax amended return (See Scholarships and fellowships in chapter 12. Federal tax amended return ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Federal tax amended return It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Federal tax amended return Gross income is the total of your earned and unearned income. Federal tax amended return   Single dependents—Were you either age 65 or older or blind? □ No. Federal tax amended return You must file a return if any of the following apply. Federal tax amended return     • Your unearned income was more than $1,000. Federal tax amended return     • Your earned income was more than $6,100. Federal tax amended return     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Federal tax amended return □ Yes. Federal tax amended return You must file a return if any of the following apply. Federal tax amended return     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Federal tax amended return     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Federal tax amended return     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Federal tax amended return Married dependents—Were you either age 65 or older or blind? □ No. Federal tax amended return You must file a return if any of the following apply. Federal tax amended return     • Your unearned income was more than $1,000. Federal tax amended return     • Your earned income was more than $6,100. Federal tax amended return     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Federal tax amended return     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Federal tax amended return □ Yes. Federal tax amended return You must file a return if any of the following apply. Federal tax amended return     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Federal tax amended return     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Federal tax amended return     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Federal tax amended return     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Federal tax amended return Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Federal tax amended return The rules used to determine your alien status are discussed in Publication 519, U. Federal tax amended return S. Federal tax amended return Tax Guide for Aliens. Federal tax amended return Resident alien. Federal tax amended return   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Federal tax amended return S. Federal tax amended return citizens. Federal tax amended return Use the forms discussed in this publication. Federal tax amended return Nonresident alien. Federal tax amended return   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Federal tax amended return S. Federal tax amended return citizens and resident aliens. Federal tax amended return See Publication 519 to find out if U. Federal tax amended return S. Federal tax amended return income tax laws apply to you and which forms you should file. Federal tax amended return Dual-status taxpayer. Federal tax amended return   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Federal tax amended return Different rules apply for each part of the year. Federal tax amended return For information on dual-status taxpayers, see Publication 519. Federal tax amended return Table 1-3. Federal tax amended return Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Federal tax amended return 1. Federal tax amended return   You owe any special taxes, including any of the following. Federal tax amended return   a. Federal tax amended return Alternative minimum tax. Federal tax amended return   b. Federal tax amended return Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Federal tax amended return But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Federal tax amended return   c. Federal tax amended return Household employment taxes. Federal tax amended return But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Federal tax amended return   d. Federal tax amended return Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. Federal tax amended return   e. Federal tax amended return Recapture of first-time homebuyer credit. Federal tax amended return   f. Federal tax amended return Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Federal tax amended return   g. Federal tax amended return Recapture taxes. Federal tax amended return 2. Federal tax amended return   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Federal tax amended return 3. Federal tax amended return   You had net earnings from self-employment of at least $400. Federal tax amended return 4. Federal tax amended return   You had wages of $108. Federal tax amended return 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Federal tax amended return Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. Federal tax amended return You had federal income tax withheld or made estimated tax payments. Federal tax amended return You qualify for the earned income credit. Federal tax amended return See chapter 36 for more information. Federal tax amended return You qualify for the additional child tax credit. Federal tax amended return See chapter 34 for more information. Federal tax amended return You qualify for the health coverage tax credit. Federal tax amended return See chapter 37 for more information. Federal tax amended return You qualify for the American opportunity credit. Federal tax amended return See chapter 35 for more information. Federal tax amended return You qualify for the credit for federal tax on fuels. Federal tax amended return See chapter 37 for more information. Federal tax amended return Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Federal tax amended return (But also see Does My Return Have To Be on Paper , later. Federal tax amended return ) See the discussion under Form 1040 for when you must use that form. Federal tax amended return Form 1040EZ Form 1040EZ is the simplest form to use. Federal tax amended return You can use Form 1040EZ if all of the following apply. Federal tax amended return    Your filing status is single or married filing jointly. Federal tax amended return If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Federal tax amended return You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Federal tax amended return If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Federal tax amended return You do not claim any dependents. Federal tax amended return Your taxable income is less than $100,000. Federal tax amended return Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. Federal tax amended return You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Federal tax amended return You do not claim any credits other than the earned income credit. Federal tax amended return You do not owe any household employment taxes on wages you paid to a household employee. Federal tax amended return If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Federal tax amended return You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Federal tax amended return   You must meet all of these requirements to use Form 1040EZ. Federal tax amended return If you do not, you must use Form 1040A or Form 1040. Federal tax amended return Figuring tax. Federal tax amended return   On Form 1040EZ, you can use only the tax table to figure your income tax. Federal tax amended return You cannot use Form 1040EZ to report any other tax. Federal tax amended return Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Federal tax amended return You can use Form 1040A if all of the following apply. Federal tax amended return    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. Federal tax amended return If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. Federal tax amended return You must use Form 1040. Federal tax amended return Your taxable income is less than $100,000. Federal tax amended return Your adjustments to income are for only the following items. Federal tax amended return Educator expenses. Federal tax amended return IRA deduction. Federal tax amended return Student loan interest deduction. Federal tax amended return Tuition and fees. Federal tax amended return You do not itemize your deductions. Federal tax amended return You claim only the following tax credits. Federal tax amended return The credit for child and dependent care expenses. Federal tax amended return (See chapter 32. Federal tax amended return ) The credit for the elderly or the disabled. Federal tax amended return (See chapter 33. Federal tax amended return ) The education credits. Federal tax amended return (See chapter 35. Federal tax amended return ) The retirement savings contribution credit. Federal tax amended return (See chapter 37. Federal tax amended return ) The child tax credit. Federal tax amended return (See chapter 34. Federal tax amended return ) The earned income credit. Federal tax amended return (See chapter 36. Federal tax amended return ) The additional child tax credit. Federal tax amended return (See chapter 34. Federal tax amended return ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Federal tax amended return (See Publication 525, Taxable and Nontaxable Income. Federal tax amended return )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. Federal tax amended return   You must meet all these requirements to use Form 1040A. Federal tax amended return If you do not, you must use Form 1040. Federal tax amended return Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Federal tax amended return You can use Form 1040 to report all types of income, deductions, and credits. Federal tax amended return You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. Federal tax amended return You must use Form 1040 if any of the following apply. Federal tax amended return    Your taxable income is $100,000 or more. Federal tax amended return You itemize your deductions on Schedule A. Federal tax amended return You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. Federal tax amended return You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Federal tax amended return Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). Federal tax amended return You received $20 or more in tips in any 1 month and did not report all of them to your employer. Federal tax amended return (See chapter 6. Federal tax amended return ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Federal tax amended return You claim any credits other than the credits listed earlier under Form 1040A. Federal tax amended return You owe the excise tax on insider stock compensation from an expatriated corporation. Federal tax amended return Your Form W-2 shows an amount in box 12 with a code Z. Federal tax amended return You had a qualified health savings account funding distribution from your IRA. Federal tax amended return You are an employee and your employer did not withhold social security and Medicare tax. Federal tax amended return You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Federal tax amended return You are a debtor in a bankruptcy case filed after October 16, 2005. Federal tax amended return You must repay the first-time homebuyer credit. Federal tax amended return You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Federal tax amended return Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Federal tax amended return If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Federal tax amended return See your tax return instructions for details. Federal tax amended return If you do not qualify for Free File, then you should check out IRS. Federal tax amended return gov for low-cost e-file options or Free File Fillable Forms. Federal tax amended return IRS e-file Table 1-4 lists the benefits of IRS e-file. Federal tax amended return IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Federal tax amended return As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Federal tax amended return However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Federal tax amended return Using e-file does not affect your chances of an IRS examination of your return. Federal tax amended return Free File Fillable Forms. Federal tax amended return   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Federal tax amended return These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. Federal tax amended return gov, and Apply only to a federal tax return. Federal tax amended return Electronic return signatures. Federal tax amended return   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Federal tax amended return If you are filing online, you must use a Self-Select PIN. Federal tax amended return If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Federal tax amended return Self-Select PIN. Federal tax amended return   The Self-Select PIN method allows you to create your own PIN. Federal tax amended return If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Federal tax amended return   A PIN is any combination of five digits you choose except five zeros. Federal tax amended return If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Federal tax amended return   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Federal tax amended return Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Federal tax amended return AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Federal tax amended return If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Federal tax amended return Visit us at IRS. Federal tax amended return gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Federal tax amended return (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Federal tax amended return The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Federal tax amended return ) You will also be prompted to enter your date of birth. Federal tax amended return Table 1-4. Federal tax amended return Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Federal tax amended return • Free File is available in English and Spanish. Federal tax amended return • Free File is available online 24 hours a day, 7 days a week. Federal tax amended return • Get your refund faster by e-filing using Direct Deposit. Federal tax amended return • Sign electronically with a secure self-selected PIN and file a completely paperless return. Federal tax amended return • Receive an acknowledgement that your return was received and accepted. Federal tax amended return • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. Federal tax amended return You can also file a return early and pay the amount you owe by the due date of your return. Federal tax amended return • Save time by preparing and e-filing federal and state returns together. Federal tax amended return • IRS computers quickly and automatically check for errors or other missing information. Federal tax amended return • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Federal tax amended return You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Federal tax amended return If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Federal tax amended return This can be found at IRS. Federal tax amended return gov. Federal tax amended return Click on Request an Electronic Filing PIN. Federal tax amended return Or you can call 1-866-704-7388. Federal tax amended return Practitioner PIN. Federal tax amended return   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Federal tax amended return The practitioner can provide you with details. Federal tax amended return Form 8453. Federal tax amended return   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Federal tax amended return For details, see Form 8453. Federal tax amended return For more details, visit www. Federal tax amended return irs. Federal tax amended return gov/efile and click on “ Individuals. Federal tax amended return ” Identity Protection PIN. Federal tax amended return   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. Federal tax amended return If the IRS has not given you this type of number, leave these spaces blank. Federal tax amended return For more information, see the Instructions for Form 1040A or Form 1040. Federal tax amended return Power of attorney. Federal tax amended return   If an agent is signing your return for you, a power of attorney (POA) must be filed. Federal tax amended return Attach the POA to Form 8453 and file it using that form's instructions. Federal tax amended return See Signatures , later, for more information on POAs. Federal tax amended return State returns. Federal tax amended return   In most states, you can file an electronic state return simultaneously with your federal return. Federal tax amended return For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Federal tax amended return irs. Federal tax amended return gov/efile. Federal tax amended return Refunds. Federal tax amended return   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. Federal tax amended return With e-file, your refund will be issued faster than if you filed on paper. Federal tax amended return   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. Federal tax amended return See Offset against debts under Refunds, later. Federal tax amended return Refund inquiries. Federal tax amended return   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Federal tax amended return See Refund Information , later. Federal tax amended return Amount you owe. Federal tax amended return   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Federal tax amended return See How To Pay , later, for information on how to pay the amount you owe. Federal tax amended return Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Federal tax amended return A computer with Internet access and tax preparation software are all you need. Federal tax amended return Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Federal tax amended return IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Federal tax amended return For information, visit www. Federal tax amended return irs. Federal tax amended return gov/efile. Federal tax amended return Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Federal tax amended return Others offer it for a fee. Federal tax amended return Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Federal tax amended return Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Federal tax amended return The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Federal tax amended return Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. Federal tax amended return To find a site near you, call 1-800-906-9887. Federal tax amended return Or to find the nearest AARP TaxAide site, visit AARP's website at www. Federal tax amended return aarp. Federal tax amended return org/taxaide or call 1-888-227-7669. Federal tax amended return For more information on these programs, go to IRS. Federal tax amended return gov and enter keyword “VITA” in the search box. Federal tax amended return Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Federal tax amended return You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Federal tax amended return Note. Federal tax amended return Tax professionals may charge a fee for IRS e-file. Federal tax amended return Fees can vary depending on the professional and the specific services rendered. Federal tax amended return When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. Federal tax amended return For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. Federal tax amended return Table 1-5. Federal tax amended return When To File Your 2013 Return For U. Federal tax amended return S. Federal tax amended return citizens and residents who file returns on a calendar year. Federal tax amended return   For Most Taxpayers For Certain Taxpayers Outside the U. Federal tax amended return S. Federal tax amended return No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. Federal tax amended return When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Federal tax amended return —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Federal tax amended return Filing paper returns on time. Federal tax amended return   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. Federal tax amended return If you send your return by registered mail, the date of the registration is the postmark date. Federal tax amended return The registration is evidence that the return was delivered. Federal tax amended return If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. Federal tax amended return The postmarked certified mail receipt is evidence that the return was delivered. Federal tax amended return Private delivery services. Federal tax amended return   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. Federal tax amended return The private delivery service can tell you how to get written proof of this date. Federal tax amended return   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Federal tax amended return gov and enter “private delivery service” in the search box. Federal tax amended return   The following are designated private delivery services. Federal tax amended return DHL Express (DHL): Same Day Service. Federal tax amended return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Federal tax amended return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Federal tax amended return M. Federal tax amended return , UPS Worldwide Express Plus, and UPS Worldwide Express. Federal tax amended return Filing electronic returns on time. Federal tax amended return   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. Federal tax amended return An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Federal tax amended return   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. Federal tax amended return The date and time in your time zone controls whether your electronically filed return is timely. Federal tax amended return Filing late. Federal tax amended return   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Federal tax amended return For more information, see Penalties , later. Federal tax amended return Also see Interest under Amount You Owe. Federal tax amended return   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Federal tax amended return Nonresident alien. Federal tax amended return    If you are a nonresident alien and earn wages subject to U. Federal tax amended return S. Federal tax amended return income tax withholding, your 2013 U. Federal tax amended return S. Federal tax amended return income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. Federal tax amended return   If you do not earn wages subject to U. Federal tax amended return S. Federal tax amended return income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. Federal tax amended return See Publication 519 for more filing information. Federal tax amended return Filing for a decedent. Federal tax amended return   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. Federal tax amended return See Publication 559. Federal tax amended return Extensions of Time To File You may be able to get an extension of time to file your return. Federal tax amended return There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. Federal tax amended return Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. Federal tax amended return Example. Federal tax amended return If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Federal tax amended return If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Federal tax amended return You may also be charged penalties, discussed later. Federal tax amended return How to get the automatic extension. Federal tax amended return   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Federal tax amended return E-file options. Federal tax amended return   There are two ways you can use e-file to get an extension of time to file. Federal tax amended return Complete Form 4868, Application for Automatic Extension of Time To File U. Federal tax amended return S. Federal tax amended return Individual Income Tax Return, to use as a worksheet. Federal tax amended return If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Federal tax amended return If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Federal tax amended return E-file using your personal computer or a tax professional. Federal tax amended return    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Federal tax amended return You will need to provide certain information from your tax return for 2012. Federal tax amended return If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. Federal tax amended return E-file and pay by credit or debit card or by direct transfer from your bank account. Federal tax amended return   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. Federal tax amended return You can do this by phone or over the Internet. Federal tax amended return You do not file Form 4868. Federal tax amended return See Pay online , under How To Pay, later in this chapter. Federal tax amended return Filing a paper Form 4868. Federal tax amended return   You can get an extension of time to file by filing a paper Form 4868. Federal tax amended return Mail it to the address shown in the form instructions. Federal tax amended return   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Federal tax amended return ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Federal tax amended return When to file. Federal tax amended return   You must request the automatic extension by the due date for your return. Federal tax amended return You can file your return any time before the 6-month extension period ends. Federal tax amended return When you file your return. Federal tax amended return   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Federal tax amended return If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. Federal tax amended return Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Federal tax amended return Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Federal tax amended return S. Federal tax amended return citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. Federal tax amended return However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. Federal tax amended return If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Federal tax amended return See Individuals Serving in Combat Zone , later, for special rules that apply to you. Federal tax amended return Married taxpayers. Federal tax amended return   If you file a joint return, only one spouse has to qualify for this automatic extension. Federal tax amended return If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Federal tax amended return How to get the extension. Federal tax amended return   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Federal tax amended return (See the situations listed under (2), earlier. Federal tax amended return ) Extensions beyond 2 months. Federal tax amended return   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. Federal tax amended return File Form 4868 and check the box on line 8. Federal tax amended return No further extension. Federal tax amended return   An extension of more than 6 months will generally not be granted. Federal tax amended return However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Federal tax amended return For more information, see When To File and Pay in Publication 54. Federal tax amended return Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. Federal tax amended return This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. Federal tax amended return Combat zone. Federal tax amended return   For purposes of the automatic extension, the term “combat zone” includes the following areas. Federal tax amended return The Arabian peninsula area, effective January 17, 1991. Federal tax amended return The Kosovo area, effective March 24, 1999. Federal tax amended return Afghanistan area, effective September 19, 2001. Federal tax amended return   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Federal tax amended return The publication also has information about other tax benefits available to military personnel serving in a combat zone. Federal tax amended return Extension period. Federal tax amended return   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. Federal tax amended return   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. Federal tax amended return For example, you have 3½ months (January 1 – April 15) to file your tax return. Federal tax amended return Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. Federal tax amended return See Extension of Deadlines in Publication 3 for more information. Federal tax amended return   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. Federal tax amended return How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. Federal tax amended return It also explains how to complete certain sections of the form. Federal tax amended return You may find Table 1-6 helpful when you prepare your paper return. Federal tax amended return Table 1-6. Federal tax amended return Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Federal tax amended return 2 — Get the forms, schedules, and publications you need. Federal tax amended return 3 — Fill in your return. Federal tax amended return 4 — Check your return to make sure it is correct. Federal tax amended return 5 — Sign and date your return. Federal tax amended return 6 — Attach all required forms and schedules. Federal tax amended return Electronic returns. Federal tax amended return   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Federal tax amended return Substitute tax forms. Federal tax amended return   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Federal tax amended return Form W-2. Federal tax amended return   If you were an employee, you should receive Form W-2 from your employer. Federal tax amended return You will need the information from this form to prepare your return. Federal tax amended return See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Federal tax amended return   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Federal tax amended return If it is mailed, you should allow adequate time to receive it before contacting your employer. Federal tax amended return If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Federal tax amended return When you request IRS help, be prepared to provide the following information. Federal tax amended return Your name, address (including ZIP code), and phone number. Federal tax amended return Your SSN. Federal tax amended return Your dates of employment. Federal tax amended return Your employer's name, address (including ZIP code), and phone number. Federal tax amended return Form 1099. Federal tax amended return   If you received certain types of income, you may receive a Form 1099. Federal tax amended return For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). Federal tax amended return If it is mailed, you should allow adequate time to receive it before contacting the payer. Federal tax amended return If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. Federal tax amended return When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Federal tax amended return A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Federal tax amended return You must account for your income and expenses in a way that clearly shows your taxable income. Federal tax amended return The way you do this is called an accounting method. Federal tax amended return This section explains which accounting periods and methods you can use. Federal tax amended return Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Federal tax amended return If you do not use a calendar year, your accounting period is a fiscal year. Federal tax amended return A regular fiscal year is a 12-month period that ends on the last day of any month except December. Federal tax amended return A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Federal tax amended return You choose your accounting period (tax year) when you file your first income tax return. Federal tax amended return It cannot be longer than 12 months. Federal tax amended return More information. Federal tax amended return   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Federal tax amended return Accounting Methods Your accounting method is the way you account for your income and expenses. Federal tax amended return Most taxpayers use either the cash method or an accrual method. Federal tax amended return You choose a method when you file your first income tax return. Federal tax amended return If you want to change your accounting method after that, you generally must get IRS approval. Federal tax amended return Cash method. Federal tax amended return   If you use this method, report all items of income in the year in which you actually or constructively receive them. Federal tax amended return Generally, you deduct all expenses in the year you actually pay them. Federal tax amended return This is the method most individual taxpayers use. Federal tax amended return Constructive receipt. Federal tax amended return   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Federal tax amended return You do not need to have physical possession of it. Federal tax amended return For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). Federal tax amended return Garnisheed wages. Federal tax amended return   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. Federal tax amended return You must include these wages in income for the year you would have received them. Federal tax amended return Debts paid for you. Federal tax amended return   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. Federal tax amended return See Canceled Debts in chapter 12 for more information. Federal tax amended return Payment to third party. Federal tax amended return   If a third party is paid income from property you own, you have constructively received the income. Federal tax amended return It is the same as if you had actually received the income and paid it to the third party. Federal tax amended return Payment to an agent. Federal tax amended return   Income an agent receives for you is income you constructively received in the year the agent receives it. Federal tax amended return If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. Federal tax amended return Check received or available. Federal tax amended return   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Federal tax amended return A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Federal tax amended return It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. Federal tax amended return It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. Federal tax amended return No constructive receipt. Federal tax amended return   There may be facts to show that you did not constructively receive income. Federal tax amended return Example. Federal tax amended return Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Federal tax amended return Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Federal tax amended return Accrual method. Federal tax amended return   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Federal tax amended return You generally deduct your expenses when you incur them, rather than when you pay them. Federal tax amended return Income paid in advance. Federal tax amended return   An advance payment of income is generally included in gross income in the year you receive it. Federal tax amended return Your method of accounting does not matter as long as the income is available to you. Federal tax amended return An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Federal tax amended return   A limited deferral until the next tax year may be allowed for certain advance payments. Federal tax amended return See Publication 538 for specific information. Federal tax amended return Additional information. Federal tax amended return   For more information on accounting methods, including how to change your accounting method, see Publication 538. Federal tax amended return Social Security Number (SSN) You must enter your SSN on your return. Federal tax amended return If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Federal tax amended return If you are filing a joint return, include the SSNs in the same order as the names. Federal tax amended return Use this same order in submitting other forms and documents to the IRS. Federal tax amended return Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Federal tax amended return If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. Federal tax amended return If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. Federal tax amended return If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Federal tax amended return Name change. Federal tax amended return   If you changed your name because of marriage, divorce, etc. Federal tax amended return , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Federal tax amended return This prevents delays in processing your return and issuing refunds. Federal tax amended return It also safeguards your future social security benefits. Federal tax amended return Dependent's SSN. Federal tax amended return   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Federal tax amended return This requirement applies to all dependents (not just your children) claimed on your tax return. Federal tax amended return Exception. Federal tax amended return    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. Federal tax amended return The document must show that the child was born alive. Federal tax amended return No SSN. Federal tax amended return   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Federal tax amended return It usually takes about 2 weeks to get an SSN. Federal tax amended return If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Federal tax amended return   If you are a U. Federal tax amended return S. Federal tax amended return citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Federal tax amended return If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Federal tax amended return   Form SS-5 is available at any SSA office, on the Internet at www. Federal tax amended return socialsecurity. Federal tax amended return gov, or by calling 1-800-772-1213. Federal tax amended return If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Federal tax amended return   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . Federal tax amended return   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Federal tax amended return Adoption taxpayer identification number (ATIN). Federal tax amended return   If you are in the process of adopting a child who is a U. Federal tax amended return S. Federal tax amended return citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. Federal tax amended return    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Federal tax amended return S. Federal tax amended return Adoptions, with the IRS to get an ATIN if all of the following are true. Federal tax amended return You have a child living with you who was placed in your home for legal adoption. Federal tax amended return You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. Federal tax amended return You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Federal tax amended return You are eligible to claim the child as a dependent on your tax return. Federal tax amended return After the adoption is final, you must apply for an SSN for the child. Federal tax amended return You cannot continue using the ATIN. Federal tax amended return   See Form W-7A for more information. Federal tax amended return Nonresident alien spouse. Federal tax amended return   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. Federal tax amended return If your spouse is not eligible for an SSN, see the following discussion on ITINs. Federal tax amended return Individual taxpayer identification number (ITIN). Federal tax amended return   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Federal tax amended return This also applies to an alien spouse or dependent. Federal tax amended return To apply for an ITIN, file Form W-7 with the IRS. Federal tax amended return It usually takes about 6 to 10 weeks to get an ITIN. Federal tax amended return Enter the ITIN on your tax return wherever an SSN is requested. Federal tax amended return    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. Federal tax amended return See the Form W-7 instructions for how and where to file. Federal tax amended return You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. Federal tax amended return ITIN for tax use only. Federal tax amended return   An ITIN is for tax use only. Federal tax amended return It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. Federal tax amended return S. Federal tax amended return law. Federal tax amended return Penalty for not providing social security number. Federal tax amended return   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Federal tax amended return See the discussion on Penalties , later, for more information. Federal tax amended return SSN on correspondence. Federal tax amended return   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Federal tax amended return Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Federal tax amended return Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Federal tax amended return If you want $3 to go to this fund, check the box. Federal tax amended return If you are filing a joint return, your spouse can also have $3 go to the fund. Federal tax amended return If you check a box, your tax or refund will not change. Federal tax amended return Computations The following information may be useful in making the return easier to complete. Federal tax amended return Rounding off dollars. Federal tax amended return   You can round off cents to whole dollars on your return and schedules. Federal tax amended return If you do round to whole dollars, you must round all amounts. Federal tax amended return To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Federal tax amended return For example, $1. Federal tax amended return 39 becomes $1 and $2. Federal tax amended return 50 becomes $3. Federal tax amended return   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Federal tax amended return Example. Federal tax amended return You receive two Forms W-2: one showing wages of $5,000. Federal tax amended return 55 and one showing wages of $18,500. Federal tax amended return 73. Federal tax amended return On Form 1040, line 7, you would enter $23,501 ($5,000. Federal tax amended return 55 + $18,500. Federal tax amended return 73 = $23,501. Federal tax amended return 28), not $23,502 ($5,001 + $18,501). Federal tax amended return Equal amounts. Federal tax amended return   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Federal tax amended return Example. Federal tax amended return Line 1 is $500. Federal tax amended return Line 3 is $500. Federal tax amended return Line 5 asks you to enter the smaller of line 1 or 3. Federal tax amended return Enter $500 on line 5. Federal tax amended return Negative amounts. Federal tax amended return   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. Federal tax amended return To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Federal tax amended return Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. Federal tax amended return You may be able to file a paperless return using IRS e-file. Federal tax amended return There's nothing to attach or mail, not even your Forms W-2. Federal tax amended return See Does My Return Have To Be on Paper, earlier. Federal tax amended return Form W-2. Federal tax amended return   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Federal tax amended return You should have a Form W-2 from each employer. Federal tax amended return If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. Federal tax amended return Attach it to the front page of your paper return, not to any attachments. Federal tax amended return For more information, see Form W-2 in chapter 4. Federal tax amended return   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Federal tax amended return , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. Federal tax amended return Form 1040EZ. Federal tax amended return   There are no additional schedules to file with Form 1040EZ. Federal tax amended return Form 1040A. Federal tax amended return   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Federal tax amended return Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Federal tax amended return Do not attach items unless required to do so. Federal tax amended return Form 1040. Federal tax amended return   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Federal tax amended return Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Federal tax amended return Do not attach items unless required to do so. Federal tax amended return Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Federal tax amended return If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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The Federal Tax Amended Return

Federal tax amended return Index Symbols 1231 property sale, Sale of property interest. Federal tax amended return 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Federal tax amended return 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Federal tax amended return 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Federal tax amended return 501(c)(3) organizations, Student loans. Federal tax amended return 529 program, Qualified tuition program (QTP). Federal tax amended return 83(b) election, How to make the choice. Federal tax amended return A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Federal tax amended return Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Federal tax amended return Accrual method taxpayers, Prepaid income. Federal tax amended return Accrued leave payment At time of retirement or resignation, Accrued leave payment. Federal tax amended return Disability retirement, Accrued leave payment. Federal tax amended return Activity not for profit, Activity not for profit. Federal tax amended return Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Federal tax amended return Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Federal tax amended return Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Federal tax amended return Alien status, waiver of, Waiver of alien status. Federal tax amended return Aliens Nonresident, Nonresident aliens. Federal tax amended return Alimony, Alimony. Federal tax amended return Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Federal tax amended return Stock options, Alternative minimum tax (AMT). Federal tax amended return Annuities Charitable gift, Charitable gift annuities. Federal tax amended return Railroad retirement, Railroad retirement annuities. Federal tax amended return Tax-sheltered, Limit for tax-sheltered annuities. Federal tax amended return Archer MSAs, Archer MSA contributions. Federal tax amended return , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Federal tax amended return Armed forces, Military Combat zone bonus, Veterans' benefits. Federal tax amended return Disability, Disability. Federal tax amended return Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Federal tax amended return Qualified reservist distribution, Qualified reservist distribution (QRD). Federal tax amended return Rehabilitative program payments, Veterans' benefits. Federal tax amended return Retirement pay, Military retirement pay. Federal tax amended return Veterans benefits, Veterans' benefits. Federal tax amended return Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Federal tax amended return Back pay, award for, Back pay awards. Federal tax amended return Backup withholding Barter exchange transactions, Backup withholding. Federal tax amended return Bankruptcy Canceled debt not deemed to be income, Excluded debt. Federal tax amended return Barter income, Bartering Below-market loans, Below-market loans. Federal tax amended return Bequest for services, Bequest for services. Federal tax amended return Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Federal tax amended return Black lung benefit payments, Black lung benefit payments. Federal tax amended return Bonuses, Bonuses and awards. Federal tax amended return , Employee awards or bonuses. Federal tax amended return Breach of contract Damages as income, Court awards and damages. Federal tax amended return Bribes, Bribes. Federal tax amended return Business expenses Reimbursements, Allowances and reimbursements. Federal tax amended return Business income, Business and Investment Income, More information. Federal tax amended return C Cafeteria plans, Cafeteria plans. Federal tax amended return Campaign contributions, Campaign contributions. Federal tax amended return Campus lodging, Qualified campus lodging. Federal tax amended return , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Federal tax amended return Capital gains Recoveries, Capital gains. Federal tax amended return , Capital gains. Federal tax amended return Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Federal tax amended return Incentive stock options (ISOs), Incentive stock options (ISOs). Federal tax amended return Sale of personal property, Sale of personal items. Federal tax amended return Car (see Vehicle, employer-provided) Car pools, Car pools. Federal tax amended return Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Federal tax amended return Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Federal tax amended return Catch-up contributions, Catch-up contributions. Federal tax amended return , Catch-up contributions. Federal tax amended return Charitable gift annuities, Charitable gift annuities. Federal tax amended return Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Federal tax amended return Child support payments, Child support payments. Federal tax amended return Childcare providers, Childcare providers. Federal tax amended return , Food program payments to daycare providers. Federal tax amended return Chronic illness, Chronically ill individual. Federal tax amended return Accelerated death benefits paid to, Exclusion for chronic illness. Federal tax amended return Citizens outside U. Federal tax amended return S. Federal tax amended return Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Federal tax amended return Clergy, Clergy Coal, Coal and iron ore. Federal tax amended return Colleges and universities Faculty lodging, Faculty lodging. Federal tax amended return Scholarships and fellowships, Scholarships and fellowships. Federal tax amended return Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Federal tax amended return Workers', Workers' Compensation Compensatory damages, Other compensation. Federal tax amended return , Court awards and damages. Federal tax amended return Constructive receipt of income, Constructively received income. Federal tax amended return Copyrights Infringement damages, Court awards and damages. Federal tax amended return Royalties, Copyrights and patents. Federal tax amended return Corporate directors, Corporate director. Federal tax amended return Cost-of-living allowances, Government cost-of-living allowances. Federal tax amended return Court awards, Court awards and damages. Federal tax amended return (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Federal tax amended return Credits Recoveries, refiguring of unused credits, Unused tax credits. Federal tax amended return , Unused tax credits. Federal tax amended return Currency transactions, foreign, Foreign currency transactions. Federal tax amended return D Damages from lawsuits, Court awards and damages. Federal tax amended return Back pay awards, Back pay awards. Federal tax amended return Breach of contract, Court awards and damages. Federal tax amended return Compensatory damages, Other compensation. Federal tax amended return , Court awards and damages. Federal tax amended return Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Federal tax amended return Punitive damages, Court awards and damages. Federal tax amended return Daycare providers, Childcare providers. Federal tax amended return (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Federal tax amended return De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Federal tax amended return (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Federal tax amended return Nonrecourse debts, Mortgage relief upon sale or other disposition. Federal tax amended return Recourse, Mortgage relief upon sale or other disposition. Federal tax amended return Stockholder's, Stockholder debt. Federal tax amended return Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Federal tax amended return Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Federal tax amended return , Nonqualified deferred compensation plans of nonqualified entities. Federal tax amended return Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Federal tax amended return Differential wage payments, Differential wage payments. Federal tax amended return Armed forces, Differential wage payments. Federal tax amended return Directors' fees, Corporate director. Federal tax amended return Disability Military, Disability. Federal tax amended return Pensions, Disability Pensions Workers' compensation, Disability pension. Federal tax amended return Person with, Persons with disabilities. Federal tax amended return Unemployment compensation, paid as substitute for, Types of unemployment compensation. Federal tax amended return Disaster relief Disaster mitigation payments, Disaster mitigation payments. Federal tax amended return Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Federal tax amended return Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Federal tax amended return Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Federal tax amended return Mortgage loan for early payment, Discounted mortgage loan. Federal tax amended return Dividends Restricted stock, Dividends received on restricted stock. Federal tax amended return Divorced taxpayers Stock options exercised incident to divorce, Tax form. Federal tax amended return Down payment assistance, Down payment assistance. Federal tax amended return E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Federal tax amended return Educational institutions Faculty lodging, Faculty lodging. Federal tax amended return Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Federal tax amended return Tax Counseling for the Elderly, Volunteer tax counseling. Federal tax amended return Election precinct officials, Election precinct official. Federal tax amended return Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Federal tax amended return , Catch-up contributions. Federal tax amended return Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Federal tax amended return Increased limit for last 3 years prior to retirement age, Increased limit. Federal tax amended return Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Federal tax amended return Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Federal tax amended return Emotional distress damages, Emotional distress. Federal tax amended return Employee achievement awards, Employee achievement award. Federal tax amended return Employee awards or bonuses, Employee awards or bonuses. Federal tax amended return Employee compensation, Employee Compensation, Inherited property not substantially vested. Federal tax amended return Fringe benefits, Fringe Benefits, Special valuation rules. Federal tax amended return Restricted property, Restricted Property, Inherited property not substantially vested. Federal tax amended return Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Federal tax amended return Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Federal tax amended return Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Federal tax amended return Employment Abroad, Employment abroad. Federal tax amended return Agency fees, Employment agency fees. Federal tax amended return Contracts Severance pay for cancellation of, Severance pay. Federal tax amended return Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Federal tax amended return Conservation Subsidies, Energy conservation subsidies. Federal tax amended return Utility rebates, Utility rebates. Federal tax amended return Estate income, Estate and trust income. Federal tax amended return Estimated tax Unemployment compensation, Tax withholding. Federal tax amended return Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Federal tax amended return Expected inheritance, Expected inheritance. Federal tax amended return Expenses paid by another, Expenses paid by another. Federal tax amended return Exxon Valdez settlement, Exxon Valdez settlement income. Federal tax amended return Eligible retirement plan, Contributions to eligible retirement plan. Federal tax amended return Income averaging, Income averaging. Federal tax amended return Legal expenses, Legal expenses. Federal tax amended return Reporting requirement-statement, Statement. Federal tax amended return F Faculty lodging, Faculty lodging. Federal tax amended return Fair market value (FMV), Fair market value. Federal tax amended return Stock options, Grant of option. Federal tax amended return Farming Qualified farm debt, cancellation of, Excluded debt. Federal tax amended return Federal employees Accrued leave payment, Accrued leave payment. Federal tax amended return Cost-of-living allowances, Government cost-of-living allowances. Federal tax amended return Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Federal tax amended return Federal income tax Refunds, Federal income tax refund. Federal tax amended return Fees for services, Fees for services. Federal tax amended return Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Federal tax amended return FICA withholding Foreign employers, U. Federal tax amended return S. Federal tax amended return citizens working for in U. Federal tax amended return S. Federal tax amended return , Social security and Medicare taxes. Federal tax amended return Paid by employer, Social security and Medicare taxes paid by employer. Federal tax amended return Fiduciaries Fees for services, Fees for services. Federal tax amended return , Personal representatives. Federal tax amended return Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Federal tax amended return No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Federal tax amended return Nutrition Program for the Elderly, Nutrition Program for the Elderly. Federal tax amended return Foreign Currency transactions, Foreign currency transactions. Federal tax amended return Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Federal tax amended return Income, Reminders Service, Service-connected disability. Federal tax amended return Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Federal tax amended return Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Federal tax amended return Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Federal tax amended return Repayment of commissions paid in advance, Advance commissions and other earnings. Federal tax amended return Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Federal tax amended return Personal property rental, reporting income from, Reporting business income and expenses. Federal tax amended return Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Federal tax amended return Personal property rental, reporting income from, Reporting business income and expenses. Federal tax amended return Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Federal tax amended return Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Federal tax amended return Royalties, Royalties Form 1040A Recoveries, Where to report. Federal tax amended return Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Federal tax amended return Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Federal tax amended return Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Federal tax amended return , Estate and trust income. Federal tax amended return Form 1065 Partnership return, Partnership return. Federal tax amended return Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Federal tax amended return , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Federal tax amended return Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Federal tax amended return , Backup withholding. Federal tax amended return Form 1099-C Cancellation of debt, Form 1099-C. Federal tax amended return Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Federal tax amended return Form 1099-G State tax refunds, State tax refund. Federal tax amended return Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Federal tax amended return Stock options exercised incident to divorce, Tax form. Federal tax amended return Form 1099-R Charitable gift annuities, Charitable gift annuities. Federal tax amended return Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Federal tax amended return Surrender of life insurance policy for cash, Surrender of policy for cash. Federal tax amended return Form 1120-POL Political organizations, Campaign contributions. Federal tax amended return Form 1120S S corporation return, S corporation return. Federal tax amended return Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Federal tax amended return , Schedule K-1 (Form 1120S). Federal tax amended return Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Federal tax amended return Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Federal tax amended return Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Federal tax amended return Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Federal tax amended return Form SSA-1099 Social security benefit statement, Form SSA-1099. Federal tax amended return Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Federal tax amended return Accrued leave payment at time of retirement or resignation, Accrued leave payment. Federal tax amended return Back pay awards, Back pay awards. Federal tax amended return Bonuses or awards, Bonuses and awards. Federal tax amended return Elective deferrals, reporting by employer, Reporting by employer. Federal tax amended return Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Federal tax amended return Stock options from employers, Tax form. Federal tax amended return Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Federal tax amended return Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Federal tax amended return Form W-9 Request for taxpayer identification number, Backup withholding. Federal tax amended return Foster care, Foster care providers. Federal tax amended return Foster Grandparent Program, National Senior Service Corps programs. Federal tax amended return Found property, Found property. Federal tax amended return Free tax services, Free help with your tax return. Federal tax amended return Fringe benefits, Fringe Benefits, Special valuation rules. Federal tax amended return Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Federal tax amended return Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Federal tax amended return Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Federal tax amended return Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Federal tax amended return Vehicle, Employer-provided vehicles. Federal tax amended return Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Federal tax amended return G Gambling winnings and losses, Gambling winnings. Federal tax amended return Gas Royalties from, Oil, gas, and minerals. Federal tax amended return Gifts, Gifts and inheritances. Federal tax amended return Holiday gifts from employer, Holiday gifts. Federal tax amended return Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Federal tax amended return Group-term life insurance Worksheets, Figuring the taxable cost. Federal tax amended return , Worksheet 1. Federal tax amended return Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Federal tax amended return H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Federal tax amended return Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Federal tax amended return Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Federal tax amended return Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Federal tax amended return Savings account, Health savings accounts (HSA). Federal tax amended return Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Federal tax amended return Hobby losses, Hobby losses. Federal tax amended return Holding period requirement, Holding period requirement. Federal tax amended return Holiday gifts, Holiday gifts. Federal tax amended return Holocaust victims restitution, Holocaust victims restitution. Federal tax amended return Home, sale of, Sale of home. Federal tax amended return Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Federal tax amended return Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Federal tax amended return Income Assigned, Assignment of income. Federal tax amended return Business and investment, Business and Investment Income, More information. Federal tax amended return Constructive receipt of, Constructively received income. Federal tax amended return Estate and trust, Estate and trust income. Federal tax amended return Foreign employers, Foreign Employer Illegal, Illegal activities. Federal tax amended return Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Federal tax amended return S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Federal tax amended return Indian money account, Indian money account litigation settlement. Federal tax amended return Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Federal tax amended return Inherited IRA, Inherited pension or IRA. Federal tax amended return Inheritance, Gifts and inheritances. Federal tax amended return IRA, Inherited pension or IRA. Federal tax amended return Property not substantially vested, Inherited property not substantially vested. Federal tax amended return Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Federal tax amended return Insurance Credit card, Credit card insurance. Federal tax amended return Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Federal tax amended return Frozen deposits, Interest on frozen deposits. Federal tax amended return Mortgage refunds, Mortgage interest refund. Federal tax amended return Option on insurance, Interest option on insurance. Federal tax amended return Recovery amounts, Interest on recovery. Federal tax amended return Savings bond, Interest on qualified savings bonds. Federal tax amended return State and local government obligations, Interest on state and local government obligations. Federal tax amended return Interference with business operations Damages as income, Court awards and damages. Federal tax amended return International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Federal tax amended return Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Federal tax amended return IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Federal tax amended return Itemized deductions Limited, Itemized deductions limited. Federal tax amended return Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Federal tax amended return Joint returns Social security benefits or railroad retirement payments, Joint return. Federal tax amended return Joint state/local tax return Recoveries, Joint state or local income tax return. Federal tax amended return Jury duty pay, Jury duty. Federal tax amended return K Kickbacks, Kickbacks. Federal tax amended return L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Federal tax amended return Dues, Union benefits and dues. Federal tax amended return Strike and lockout benefits, Strike and lockout benefits. Federal tax amended return Unemployment benefits paid from, Payments by a union. Federal tax amended return Last day of tax year, income received on, Constructively received income. Federal tax amended return Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Federal tax amended return Life insurance Employer-owned, Employer-owned life insurance contract. Federal tax amended return Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Federal tax amended return Loans, Discounted mortgage loan. Federal tax amended return (see also Mortgage) Below-market, Below-market loans. Federal tax amended return Student, Student loans. Federal tax amended return Lockout benefits, Strike and lockout benefits. Federal tax amended return Lodging Campus lodging, Qualified campus lodging. Federal tax amended return , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Federal tax amended return Replacement housing payments, Replacement housing payments. Federal tax amended return Long-term care insurance, Long-term care coverage. Federal tax amended return , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Federal tax amended return Lump-sum distributions Survivor benefits, Lump-sum payments. Federal tax amended return M Manufacturer incentive payments, Manufacturer incentive payments. Federal tax amended return Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Federal tax amended return Medical Care reimbursements, Reimbursement for medical care. Federal tax amended return Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Federal tax amended return Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Federal tax amended return Benefits, Medicare. Federal tax amended return Tax paid by employer, Social security and Medicare taxes paid by employer. Federal tax amended return Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Federal tax amended return Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Federal tax amended return 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Federal tax amended return Discounted loan, Discounted mortgage loan. Federal tax amended return Interest refund, Mortgage interest refund. Federal tax amended return Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Federal tax amended return Relief, Mortgage relief upon sale or other disposition. Federal tax amended return Motor vehicle, employer-provided, Employer-provided vehicles. Federal tax amended return Moving expenses Reimbursements, Allowances and reimbursements. Federal tax amended return , Moving expense reimbursements. Federal tax amended return MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Federal tax amended return N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Federal tax amended return National Senior Service Corps, National Senior Service Corps programs. Federal tax amended return No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Federal tax amended return Nobel prize, Pulitzer, Nobel, and similar prizes. Federal tax amended return Nonrecourse debt, Mortgage relief upon sale or other disposition. Federal tax amended return Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Federal tax amended return Notary fees, Notary public. Federal tax amended return Notes received for services, Note received for services. Federal tax amended return Nutrition Program for the Elderly, Nutrition Program for the Elderly. Federal tax amended return O Oil Royalties from, Oil, gas, and minerals. Federal tax amended return Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Federal tax amended return Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Federal tax amended return Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Federal tax amended return Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Federal tax amended return Royalties, Copyrights and patents. Federal tax amended return Peace Corps, Peace Corps. Federal tax amended return Pensions Clergy, Pension. Federal tax amended return Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Federal tax amended return Military, Military retirement pay. Federal tax amended return Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Federal tax amended return Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Federal tax amended return Price reduced after purchase, Price reduced after purchase. Federal tax amended return Prizes and awards, Bonuses and awards. Federal tax amended return , Prizes and awards. Federal tax amended return Achievement awards, Employee achievement award. Federal tax amended return Employee awards or bonuses, Employee awards or bonuses. Federal tax amended return Length-of-service awards, Employee achievement award. Federal tax amended return Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Federal tax amended return Safety achievement, Employee achievement award. Federal tax amended return Scholarship prizes, Prizes. Federal tax amended return Profit-sharing plan, Retirement and profit-sharing plans. Federal tax amended return Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Federal tax amended return Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Federal tax amended return Public transportation passes, employer-provided, Transportation, Transit pass. Federal tax amended return Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Federal tax amended return Punitive damages, Court awards and damages. Federal tax amended return Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Federal tax amended return R Raffles, Lotteries and raffles. Federal tax amended return Railroad Retirement annuities, Railroad retirement annuities. Federal tax amended return Retirement benefits, Social security and equivalent railroad retirement benefits. Federal tax amended return Sick pay, Railroad sick pay. Federal tax amended return Unemployment compensation benefits, Types of unemployment compensation. Federal tax amended return Real estate Qualified real property business debt, cancellation of, Excluded debt. Federal tax amended return Rebates Cash, Cash rebates. Federal tax amended return Utility, Utility rebates. Federal tax amended return Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Federal tax amended return Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Federal tax amended return , Unused tax credits. Federal tax amended return Refunds Federal income tax, Federal income tax refund. Federal tax amended return Mortgage interest, Mortgage interest refund. Federal tax amended return State tax, State tax refund. Federal tax amended return Rehabilitative program payments, Veterans' benefits. Federal tax amended return Reimbursements Business expenses, Allowances and reimbursements. Federal tax amended return Casualty losses, Casualty insurance and other reimbursements. Federal tax amended return Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Federal tax amended return Moving expenses, Allowances and reimbursements. Federal tax amended return , Moving expense reimbursements. Federal tax amended return Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Federal tax amended return Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Federal tax amended return Repayments, Repayments, Year of deduction (or credit). Federal tax amended return Repossession, Canceled sales contract. Federal tax amended return Restricted property, Restricted Property, Inherited property not substantially vested. Federal tax amended return Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Federal tax amended return Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Federal tax amended return (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Federal tax amended return Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Federal tax amended return Roth contributions, Designated Roth contributions. Federal tax amended return Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Federal tax amended return Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Federal tax amended return Sales contracts Cancellation of, Canceled sales contract. Federal tax amended return SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Federal tax amended return Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Federal tax amended return Self-employed persons U. Federal tax amended return S. Federal tax amended return citizens working for foreign employers in U. Federal tax amended return S. Federal tax amended return treated as, Social security and Medicare taxes. Federal tax amended return Senior Companion Program, National Senior Service Corps programs. Federal tax amended return Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Federal tax amended return Severance pay, Severance pay. Federal tax amended return Outplacement services, Outplacement services. Federal tax amended return Sick pay, Sick pay. Federal tax amended return Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Federal tax amended return SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Federal tax amended return Smallpox vaccine injuries, Smallpox vaccine injuries. Federal tax amended return Social security and Medicare taxes Foreign employers, U. Federal tax amended return S. Federal tax amended return citizens working for in U. Federal tax amended return S. Federal tax amended return , Social security and Medicare taxes. Federal tax amended return Paid by employer, Social security and Medicare taxes paid by employer. Federal tax amended return Social security benefits, Social security and equivalent railroad retirement benefits. Federal tax amended return Standard deduction Recoveries, Standard deduction limit. Federal tax amended return , Standard deduction for earlier years. Federal tax amended return State employees Unemployment benefits paid to, State employees. Federal tax amended return State or local governments Interest on obligations of, Interest on state and local government obligations. Federal tax amended return State or local taxes Refunds, State tax refund. Federal tax amended return Statutory stock option holding period, Sale of the stock. Federal tax amended return Stock appreciation rights, Stock appreciation rights. Federal tax amended return Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Federal tax amended return Grant, Grant of option. Federal tax amended return Sale, Sale of the stock. Federal tax amended return Stock options, statutory Exercise, Exercise of option. Federal tax amended return Grant, Grant of option. Federal tax amended return Sale, Sale of the stock. Federal tax amended return Stockholder debts, Stockholder debt. Federal tax amended return Stolen property, Stolen property. Federal tax amended return Strike benefits, Strike and lockout benefits. Federal tax amended return Student loans Cancellation of debt, Student loans. Federal tax amended return Substantial risk of forfeiture, Substantial risk of forfeiture. Federal tax amended return Substantially vested property, Substantially vested. Federal tax amended return Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Federal tax amended return Supplemental unemployment benefits, Supplemental unemployment benefits. Federal tax amended return Surviving spouse Life insurance proceeds paid to, Surviving spouse. Federal tax amended return Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Federal tax amended return Tax Counseling for the Elderly, Volunteer tax counseling. Federal tax amended return Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Federal tax amended return Terminal illness, Exclusion for terminal illness. Federal tax amended return Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Federal tax amended return Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Federal tax amended return Tour guides, free tours for, Free tour. Federal tax amended return Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Federal tax amended return , Repayment of benefits. Federal tax amended return Transferable property, Transferable property. Federal tax amended return Transit passes, Transportation, Transit pass. Federal tax amended return Travel agencies Free tour to organizer of group of tourists, Free tour. Federal tax amended return Travel and transportation expenses Free tours from travel agencies, Free tour. Federal tax amended return Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Federal tax amended return School children, transporting of, Transporting school children. Federal tax amended return Trusts Grantor trusts, Grantor trust. Federal tax amended return Income, Estate and trust income. Federal tax amended return Tuition program, qualified (QTP), Qualified tuition program (QTP). Federal tax amended return Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Federal tax amended return V VA payments, VA payments. Federal tax amended return Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Federal tax amended return Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Federal tax amended return Employer-provided, Employer-provided vehicles. Federal tax amended return Veterans benefits, Veterans' benefits. Federal tax amended return Disability compensation, Retroactive VA determination. Federal tax amended return Retroactive VA determination, Retroactive VA determination. Federal tax amended return Special statute of limitations. Federal tax amended return , Special statute of limitations. Federal tax amended return Viatical settlements, Viatical settlement. Federal tax amended return Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Federal tax amended return Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Federal tax amended return W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Federal tax amended return Winter energy payments, Payments to reduce cost of winter energy. Federal tax amended return Withholding Barter exchange transactions, Backup withholding. Federal tax amended return Unemployment compensation, Tax withholding. Federal tax amended return Work-training programs, Work-training program. Federal tax amended return Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Federal tax amended return , Worksheet 1. Federal tax amended return Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications