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File A 1040x Amended Return

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File A 1040x Amended Return

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Free File: About the Free File Alliance

The Free File Alliance is a group of industry-leading private-sector tax preparation companies that have agreed to provide free commercial online tax preparation and electronic filing. All Alliance members must meet our rigorous standards for security and privacy.
 

What are the objectives of the Free File Agreement?

  • Provide greater access to free, online tax filing options
  • Make tax filing and preparation easier and reduce burden on individual taxpayers, and
  • Increase growth of e-filing to reach our goal of having 80 percent of returns filed electronically.


Why was the Free File Alliance formed?
In November of 2001, the Office of Management and Budget's (OMB) Quicksilver Task Force established 24 e-government initiatives that were a part of the President's Management Agenda. These initiatives were designed to improve government to government, government to business and government to citizen electronic capabilities.

One initiative, IRS Free File, instructed the IRS to provide free and secure online tax return preparation and filing services to taxpayers. In accordance with this OMB directive, we worked in partnership with the tax software industry to develop a solution. The result was the formation of the Free File Alliance, LLC.

Why is IRS working in a partnership with private industry rather than providing its own software free to the public?
Private industry, with established expertise and experience in electronic tax preparation, has a proven track record in providing the best technology and services available. 

Some private sector firms have offered free e-filing to select taxpayer groups for several years; how is this approach different?
Free File offers a multi-year agreement between IRS and the Free File Alliance to provide free service(s) to more taxpayers. Previously, free offerings were not consistently available and were subject to modification or discontinuation from year-to-year.

With Free File, taxpayers have easy access to IRS.gov, which offers a list of all free offerings on a single web page. Under our agreement, Free File Alliance companies offer both free preparation and free e-filing services. There is no cost to qualifying taxpayers. 

How are Free File program disputes solved?
We negotiate most issues before they become disputes. When necessary, we use binding arbitration to resolve disagreements with the Free File Alliance, LLC, Alliance members or new market entrants. In accordance with IRS guidance, binding arbitration before the General Services Board of Contract Appeals is used to resolve disputes under Article VIII of the Memorandum of Understanding on Service Standards and Disputes between IRS and the Alliance. Binding arbitration may be invoked by an Alliance member or new market entrant for various reasons. As a result, we are able to achieve our goal of providing effective, efficient and fair resolution of Free File program related controversies.
 

Note: We do not endorse any individual Free File Alliance company. While the IRS manages the content of the Free File pages accessible on IRS.gov, it does not retain any taxpayer information entered on the Free File site.

Agreements
Free File Alliance Information
Free On-Line Electronic Tax filing Agreement Amendment - 2009
Free On-Line Electronic Tax Filing Agreement Amendment - 2005
Free On-Line Electronic Filing Agreement - 2002

Memorandums of Understanding 
File (Fifth) Memorandum of Understanding - 2010

Free File (Fourth) Memorandum of Understanding - 2009
Free File (Third) Memorandum of Understanding - 2008
Free File (Second) Memorandum of Understanding - 2007
Free File (First) Memorandum of Understanding - 2006

 

Page Last Reviewed or Updated: 16-Jan-2014

The File A 1040x Amended Return

File a 1040x amended return Index A Abatement of interest and penalties, Abatement of interest and penalties. File a 1040x amended return Accidents, Deductible losses. File a 1040x amended return , Nondeductible losses. File a 1040x amended return Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. File a 1040x amended return , Adjustments to Basis Amended returns, Amended return. File a 1040x amended return Appraisals, Appraisal. File a 1040x amended return , Costs of photographs and appraisals. File a 1040x amended return Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. File a 1040x amended return Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. File a 1040x amended return , Adjustments to Basis Replacement property, Basis of replacement property. File a 1040x amended return Business or income-producing property, Business or income-producing property. File a 1040x amended return Business purposes, property used partly for, Property used partly for business and partly for personal purposes. File a 1040x amended return C Cars Accidents, Deductible losses. File a 1040x amended return Fair market value of, Car value. File a 1040x amended return Cash gifts, Cash gifts. File a 1040x amended return Casualty losses, Table 3. File a 1040x amended return When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. File a 1040x amended return Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. File a 1040x amended return Nondeductible losses, Nondeductible losses. File a 1040x amended return Progressive deterioration, Progressive deterioration. File a 1040x amended return Proof of, Casualty loss proof. File a 1040x amended return When to report, Losses. File a 1040x amended return Workbooks for listing property, Workbooks for casualties and thefts. File a 1040x amended return Clean up costs, Cost of cleaning up or making repairs. File a 1040x amended return Condemnation, Condemnations. File a 1040x amended return Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. File a 1040x amended return Clean up, Cost of cleaning up or making repairs. File a 1040x amended return Incidental expenses, Related expenses. File a 1040x amended return Landscaping, Landscaping. File a 1040x amended return Photographs taken after loss, Costs of photographs and appraisals. File a 1040x amended return Protection, Cost of protection. File a 1040x amended return Repair, Cost of cleaning up or making repairs. File a 1040x amended return Replacement, Replacement cost. File a 1040x amended return D Death of taxpayer Postponement of gain, Death of a taxpayer. File a 1040x amended return Deductible losses, Deductible losses. File a 1040x amended return Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. File a 1040x amended return , Table 3. File a 1040x amended return When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. File a 1040x amended return Reporting Loss on Deposits When to report, Loss on deposits. File a 1040x amended return Disaster area losses, Lessee's loss. File a 1040x amended return Claiming on amended return, Claiming a disaster loss on an amended return. File a 1040x amended return Federal loan canceled, Federal loan canceled. File a 1040x amended return Federally declared disaster, Business or income-producing property located in a federally declared disaster area. File a 1040x amended return , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. File a 1040x amended return Form 1040X, How to report the loss on Form 1040X. File a 1040x amended return Home made unsafe, Home made unsafe by disaster. File a 1040x amended return How to deduct loss in preceding year, How to deduct your loss in the preceding year. File a 1040x amended return Inventory, Disaster loss to inventory. File a 1040x amended return Main home rules, Main home in disaster area. File a 1040x amended return , Gains. File a 1040x amended return Qualified disaster mitigation payments, Qualified disaster mitigation payments. File a 1040x amended return Qualified disaster relief payments, Qualified disaster relief payments. File a 1040x amended return Records to keep, Records. File a 1040x amended return Tax deadlines postponed, Covered disaster area. File a 1040x amended return When to deduct, When to deduct the loss. File a 1040x amended return Table 3, Table 3. File a 1040x amended return When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. File a 1040x amended return Disaster relief grants, Disaster relief. File a 1040x amended return Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. File a 1040x amended return F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. File a 1040x amended return Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. File a 1040x amended return Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. File a 1040x amended return , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. File a 1040x amended return Figuring loss, Theft loss proof. File a 1040x amended return , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. File a 1040x amended return Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. File a 1040x amended return Form 1040, Schedule D, Personal-use property. File a 1040x amended return Form 1040X Disaster area losses, How to report the loss on Form 1040X. File a 1040x amended return Form 4684 Reporting gains and losses on personal-use property, Personal-use property. File a 1040x amended return Free tax services, Free help with your tax return. File a 1040x amended return G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. File a 1040x amended return Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. File a 1040x amended return H Help (see Tax help) I Incidental expenses, Related expenses. File a 1040x amended return Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. File a 1040x amended return Interest abatement, Abatement of interest and penalties. File a 1040x amended return Inventory losses, Loss of inventory. File a 1040x amended return Disaster area losses, Disaster loss to inventory. File a 1040x amended return L Landscaping, Landscaping. File a 1040x amended return Leased property, Leased property. File a 1040x amended return When to report, Lessee's loss. File a 1040x amended return Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. File a 1040x amended return Records of, Theft loss proof. File a 1040x amended return Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. File a 1040x amended return (Table 3), Table 3. File a 1040x amended return When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. File a 1040x amended return , Married taxpayers. File a 1040x amended return Mislaid or lost property, Mislaid or lost property. File a 1040x amended return Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. File a 1040x amended return Nondeductible losses, Nondeductible losses. File a 1040x amended return P Payments for living expenses, Insurance payments for living expenses. File a 1040x amended return Penalty abatement, Abatement of interest and penalties. File a 1040x amended return Personal property Loss deduction, figuring of, Personal property. File a 1040x amended return Personal-use property Reporting gains and losses, Personal-use property. File a 1040x amended return Personal-use real property, Exception for personal-use real property. File a 1040x amended return Photographs Documentation of loss, Costs of photographs and appraisals. File a 1040x amended return Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. File a 1040x amended return Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. File a 1040x amended return Changing mind, Changing your mind. File a 1040x amended return Replacement property acquired after return filed, Replacement property acquired after return filed. File a 1040x amended return Replacement property acquired before return filed, Replacement property acquired before return filed. File a 1040x amended return Required statement, Required statement. File a 1040x amended return Substituting replacement property, Substituting replacement property. File a 1040x amended return Three-year limit, Three-year limit. File a 1040x amended return Proof of loss, Proof of Loss Protection costs, Cost of protection. File a 1040x amended return Publications (see Tax help) R Records of loss, Theft loss proof. File a 1040x amended return Recovered stolen property, Recovered stolen property. File a 1040x amended return Reimbursements Cash gifts, Cash gifts. File a 1040x amended return Disaster relief, Disaster relief. File a 1040x amended return Employer's emergency disaster fund, Employer's emergency disaster fund. File a 1040x amended return Failure to file a claim, Failure to file a claim for reimbursement. File a 1040x amended return Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. File a 1040x amended return Related person, replacement property bought from, Buying replacement property from a related person. File a 1040x amended return Repair costs, Cost of cleaning up or making repairs. File a 1040x amended return Replacement cost, Replacement cost. File a 1040x amended return Replacement period, Replacement Period Extension of, Extension. File a 1040x amended return Replacement property, Replacement Property Advance payment, Advance payment. File a 1040x amended return Basis adjustment to corporation's property, Basis adjustment to corporation's property. File a 1040x amended return Basis of, Basis of replacement property. File a 1040x amended return Main home, Main home replaced. File a 1040x amended return In disaster area, Main home in disaster area. File a 1040x amended return Postponement of gain, Replacement property acquired before return filed. File a 1040x amended return Reporting gains and losses, Reporting a gain. File a 1040x amended return , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. File a 1040x amended return Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. File a 1040x amended return Table 1, Table 1. File a 1040x amended return Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. File a 1040x amended return Personal-use property, Personal-use property. File a 1040x amended return Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. File a 1040x amended return State disaster relief grants for businesses, State disaster relief grants for businesses. File a 1040x amended return Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. File a 1040x amended return Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. File a 1040x amended return When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. File a 1040x amended return Mislaid or lost property, Mislaid or lost property. File a 1040x amended return Proof of, Theft loss proof. File a 1040x amended return When to deduct (Table 3), Table 3. File a 1040x amended return When To Deduct a Casualty or Theft Loss When to report, Losses. File a 1040x amended return Workbooks for listing property, Workbooks for casualties and thefts. File a 1040x amended return Timber loss, Timber loss. File a 1040x amended return W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. File a 1040x amended return Prev  Up     Home   More Online Publications