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Federal1040x Amendment

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Federal1040x Amendment

Federal1040x amendment 5. Federal1040x amendment   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. Federal1040x amendment Making the election. Federal1040x amendment Form 3115. Federal1040x amendment Income TaxesAccrual of contested income taxes. Federal1040x amendment Employment Taxes Other TaxesAdditional Medicare Tax. Federal1040x amendment What's New Additional Medicare Tax. Federal1040x amendment  Beginning in 2013, you must withhold a 0. Federal1040x amendment 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Federal1040x amendment Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. Federal1040x amendment See Employment Taxes , and Self-employment tax , later. Federal1040x amendment Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. Federal1040x amendment You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. Federal1040x amendment Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. Federal1040x amendment When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. Federal1040x amendment This applies whether you use the cash method or an accrual method of accounting. Federal1040x amendment Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. Federal1040x amendment You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . Federal1040x amendment Limit on accrual of taxes. Federal1040x amendment   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. Federal1040x amendment However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. Federal1040x amendment Example. Federal1040x amendment Your state imposes a tax on personal property used in a trade or business conducted in the state. Federal1040x amendment This tax is assessed and becomes a lien as of July 1 (accrual date). Federal1040x amendment In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. Federal1040x amendment Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. Federal1040x amendment You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. Federal1040x amendment Uniform capitalization rules. Federal1040x amendment   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. Federal1040x amendment They also apply to certain taxpayers who acquire property for resale. Federal1040x amendment Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. Federal1040x amendment For more information, see chapter 1. Federal1040x amendment Carrying charges. Federal1040x amendment   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. Federal1040x amendment You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. Federal1040x amendment For more information, see chapter 7. Federal1040x amendment Refunds of taxes. Federal1040x amendment   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. Federal1040x amendment For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. Federal1040x amendment    You must include in income any interest you receive on tax refunds. Federal1040x amendment Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Federal1040x amendment The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. Federal1040x amendment Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Federal1040x amendment See Taxes for local benefits , later. Federal1040x amendment If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. Federal1040x amendment However, you can elect to ratably accrue the taxes during the year. Federal1040x amendment See Electing to ratably accrue , later. Federal1040x amendment Taxes for local benefits. Federal1040x amendment   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. Federal1040x amendment These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. Federal1040x amendment You should increase the basis of your property by the amount of the assessment. Federal1040x amendment   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. Federal1040x amendment If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. Federal1040x amendment Example. Federal1040x amendment To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. Federal1040x amendment The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. Federal1040x amendment The city is paying the principal and interest with the annual payments made by the property owners. Federal1040x amendment The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. Federal1040x amendment The part of the payments used to pay the interest charges on the bonds is deductible as taxes. Federal1040x amendment Charges for services. Federal1040x amendment   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. Federal1040x amendment Purchase or sale of real estate. Federal1040x amendment   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. Federal1040x amendment   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. Federal1040x amendment Treat the seller as paying the taxes up to but not including the date of sale. Federal1040x amendment Treat the buyer as paying the taxes beginning with the date of sale. Federal1040x amendment You can usually find this information on the settlement statement you received at closing. Federal1040x amendment   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. Federal1040x amendment Example. Federal1040x amendment Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. Federal1040x amendment He has not elected to ratably accrue property taxes. Federal1040x amendment November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. Federal1040x amendment He sold the property on June 30, 2013. Federal1040x amendment Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. Federal1040x amendment He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. Federal1040x amendment Electing to ratably accrue. Federal1040x amendment   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. Federal1040x amendment Example. Federal1040x amendment Juan Sanchez is a calendar year taxpayer who uses an accrual method. Federal1040x amendment His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. Federal1040x amendment July 1 is the assessment and lien date. Federal1040x amendment If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. Federal1040x amendment Separate elections. Federal1040x amendment   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. Federal1040x amendment Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. Federal1040x amendment See Form 3115 , later. Federal1040x amendment Making the election. Federal1040x amendment   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. Federal1040x amendment The statement should show all the following items. Federal1040x amendment The trades or businesses to which the election applies and the accounting method or methods used. Federal1040x amendment The period to which the taxes relate. Federal1040x amendment The computation of the real estate tax deduction for that first year. Federal1040x amendment   Generally, you must file your return by the due date (including extensions). Federal1040x amendment However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). Federal1040x amendment Attach the statement to the amended return and write “Filed pursuant to section 301. Federal1040x amendment 9100-2” on the statement. Federal1040x amendment File the amended return at the same address where you filed the original return. Federal1040x amendment Form 3115. Federal1040x amendment    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. Federal1040x amendment For more information, including applicable time frames for filing, see the Instructions for Form 3115. Federal1040x amendment Note. Federal1040x amendment If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. Federal1040x amendment R. Federal1040x amendment B. Federal1040x amendment 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. Federal1040x amendment R. Federal1040x amendment B. Federal1040x amendment 689, and Revenue Procedure 2012-20, 2012-14 I. Federal1040x amendment R. Federal1040x amendment B. Federal1040x amendment 700, or any successor. Federal1040x amendment Revenue Procedure 2011-14 is available at  www. Federal1040x amendment irs. Federal1040x amendment gov/irb/2011-04IRB/ar08. Federal1040x amendment html. Federal1040x amendment Income Taxes This section discusses federal, state, local, and foreign income taxes. Federal1040x amendment Federal income taxes. Federal1040x amendment   You cannot deduct federal income taxes. Federal1040x amendment State and local income taxes. Federal1040x amendment   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. Federal1040x amendment An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). Federal1040x amendment   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. Federal1040x amendment Accrual of contested income taxes. Federal1040x amendment   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. Federal1040x amendment   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. Federal1040x amendment You cannot deduct them in the year in which the liability is finally determined. Federal1040x amendment    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. Federal1040x amendment Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. Federal1040x amendment   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. Federal1040x amendment You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. Federal1040x amendment For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. Federal1040x amendment Foreign income taxes. Federal1040x amendment   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Federal1040x amendment S. Federal1040x amendment possession. Federal1040x amendment However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Federal1040x amendment S. Federal1040x amendment tax under the foreign earned income exclusion or the foreign housing exclusion. Federal1040x amendment For information on these exclusions, see Publication 54, Tax Guide for U. Federal1040x amendment S. Federal1040x amendment Citizens and Resident Aliens Abroad. Federal1040x amendment For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. Federal1040x amendment Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. Federal1040x amendment Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. Federal1040x amendment You may also need to pay certain employment taxes from your own funds. Federal1040x amendment These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. Federal1040x amendment Note. Federal1040x amendment Additional Medicare Tax is only imposed on the employee. Federal1040x amendment There is no employer share of Additional Medicare Tax. Federal1040x amendment Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. Federal1040x amendment You can deduct the employment taxes you must pay from your own funds as taxes. Federal1040x amendment Example. Federal1040x amendment You pay your employee $18,000 a year. Federal1040x amendment However, after you withhold various taxes, your employee receives $14,500. Federal1040x amendment You also pay an additional $1,500 in employment taxes. Federal1040x amendment You should deduct the full $18,000 as wages. Federal1040x amendment You can deduct the $1,500 you pay from your own funds as taxes. Federal1040x amendment For more information on employment taxes, see Publication 15 (Circular E). Federal1040x amendment Unemployment fund taxes. Federal1040x amendment   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. Federal1040x amendment Deduct these payments as taxes. Federal1040x amendment Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. Federal1040x amendment Excise taxes. Federal1040x amendment   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. Federal1040x amendment However, see Fuel taxes , later. Federal1040x amendment   For more information on excise taxes, see Publication 510. Federal1040x amendment Franchise taxes. Federal1040x amendment   You can deduct corporate franchise taxes as a business expense. Federal1040x amendment Fuel taxes. Federal1040x amendment   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. Federal1040x amendment Do not deduct these taxes as a separate item. Federal1040x amendment   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Federal1040x amendment For more information, see Publication 510. Federal1040x amendment Occupational taxes. Federal1040x amendment   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Federal1040x amendment Personal property tax. Federal1040x amendment   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. Federal1040x amendment Sales tax. Federal1040x amendment   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. Federal1040x amendment If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. Federal1040x amendment If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Federal1040x amendment If the property is depreciable, add the sales tax to the basis for depreciation. Federal1040x amendment For more information on basis, see Publication 551. Federal1040x amendment    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. Federal1040x amendment Also, do not include these taxes in gross receipts or sales. Federal1040x amendment Self-employment tax. Federal1040x amendment   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. Federal1040x amendment This deduction only affects your income tax. Federal1040x amendment It does not affect your net earnings from self-employment or your self-employment tax. Federal1040x amendment   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). Federal1040x amendment   For more information on self-employment tax, see Publication 334. Federal1040x amendment Additional Medicare Tax. Federal1040x amendment   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. Federal1040x amendment See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. Federal1040x amendment Prev  Up  Next   Home   More Online Publications
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The Federal1040x Amendment

Federal1040x amendment Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. Federal1040x amendment Tax questions. Federal1040x amendment Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. Federal1040x amendment irs. Federal1040x amendment gov/pub544. Federal1040x amendment What's New Direct reporting on Schedule D. Federal1040x amendment   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. Federal1040x amendment If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. Federal1040x amendment For additional information, see Schedule D and Form 8949 in chapter 4. Federal1040x amendment Tax rate on net capital gain and qualified dividends. Federal1040x amendment   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Federal1040x amendment See Capital Gains Tax Rates in chapter 4. Federal1040x amendment Important Reminders Dispositions of U. Federal1040x amendment S. Federal1040x amendment real property interests by foreign persons. Federal1040x amendment  If you are a foreign person or firm and you sell or otherwise dispose of a U. Federal1040x amendment S. Federal1040x amendment real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). Federal1040x amendment Corporations, partnerships, trusts, and estates also may have to withhold on certain U. Federal1040x amendment S. Federal1040x amendment real property interests they distribute to you. Federal1040x amendment You must report these dispositions and distributions and any income tax withheld on your U. Federal1040x amendment S. Federal1040x amendment income tax return. Federal1040x amendment For more information on dispositions of U. Federal1040x amendment S. Federal1040x amendment real property interests, see Publication 519, U. Federal1040x amendment S. Federal1040x amendment Tax Guide for Aliens. Federal1040x amendment Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Federal1040x amendment Foreign source income. Federal1040x amendment  If you are a U. Federal1040x amendment S. Federal1040x amendment citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. Federal1040x amendment S. Federal1040x amendment law. Federal1040x amendment This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. Federal1040x amendment Photographs of missing children. Federal1040x amendment  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Federal1040x amendment Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Federal1040x amendment You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Federal1040x amendment Introduction You dispose of property when any of the following occurs. Federal1040x amendment You sell property. Federal1040x amendment You exchange property for other property. Federal1040x amendment Your property is condemned or disposed of under threat of condemnation. Federal1040x amendment Your property is repossessed. Federal1040x amendment You abandon property. Federal1040x amendment You give property away. Federal1040x amendment This publication explains the tax rules that apply when you dispose of property. Federal1040x amendment It discusses the following topics. Federal1040x amendment How to figure a gain or loss. Federal1040x amendment Whether your gain or loss is ordinary or capital. Federal1040x amendment How to treat your gain or loss when you dispose of business property. Federal1040x amendment How to report a gain or loss. Federal1040x amendment This publication also explains whether your gain is taxable or your loss is deductible. Federal1040x amendment This publication does not discuss certain transactions covered in other IRS publications. Federal1040x amendment These include the following. Federal1040x amendment Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. Federal1040x amendment See chapter 4 of Publication 550, Investment Income and Expenses. Federal1040x amendment Sale of your main home. Federal1040x amendment See Publication 523, Selling Your Home. Federal1040x amendment Installment sales. Federal1040x amendment See Publication 537, Installment Sales. Federal1040x amendment Transfers of property at death. Federal1040x amendment See Publication 559, Survivors, Executors, and Administrators. Federal1040x amendment Forms to file. Federal1040x amendment   When you dispose of property, you usually will have to file one or more of the following forms. Federal1040x amendment Schedule D, Capital Gains and Losses. Federal1040x amendment Form 4797, Sales of Business Property. Federal1040x amendment Form 8824, Like-Kind Exchanges. Federal1040x amendment Form 8949, Sales and Other Dispositions of Capital Assets. Federal1040x amendment    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. Federal1040x amendment However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Federal1040x amendment Comments and suggestions. Federal1040x amendment   We welcome your comments about this publication and your suggestions for future editions. Federal1040x amendment   You can send your comments to the following address. Federal1040x amendment Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Federal1040x amendment NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Federal1040x amendment Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Federal1040x amendment You can also send us comments from www. Federal1040x amendment irs. Federal1040x amendment gov/formspubs/. Federal1040x amendment Click on “More Information ” and then on “Give us feedback. Federal1040x amendment ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Federal1040x amendment Ordering forms and publications. Federal1040x amendment   Visit www. Federal1040x amendment irs. Federal1040x amendment gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Federal1040x amendment Internal Revenue Service 1201 N. Federal1040x amendment Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Federal1040x amendment   If you have a tax question, check the information available on IRS. Federal1040x amendment gov or call 1-800-829-1040. Federal1040x amendment We cannot answer tax questions sent to either of the above addresses. Federal1040x amendment Prev  Up  Next   Home   More Online Publications