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File Amended Return

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File Amended Return

File amended return 4. File amended return   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. File amended return You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. File amended return If you have a choice, you should use the method that gives you the lower tax. File amended return Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. File amended return Generally, the standard deduction amounts are adjusted each year for inflation. File amended return In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. File amended return Persons not eligible for the standard deduction. File amended return   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. File amended return You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. File amended return   If you are a nonresident alien who is married to a U. File amended return S. File amended return citizen or resident alien at the end of the year, you can choose to be treated as a U. File amended return S. File amended return resident. File amended return See Publication 519, U. File amended return S. File amended return Tax Guide for Aliens. File amended return If you make this choice, you can take the standard deduction. File amended return Decedent's final return. File amended return   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. File amended return However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. File amended return Higher standard deduction for age (65 or older). File amended return   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. File amended return You are considered age 65 on the day before your 65th birthday. File amended return Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. File amended return Higher standard deduction for blindness. File amended return   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. File amended return You qualify for this benefit if you are totally or partly blind. File amended return Not totally blind. File amended return   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. File amended return   If your eye condition will never improve beyond these limits, the statement should include this fact. File amended return You must keep the statement in your records. File amended return   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. File amended return Spouse 65 or older or blind. File amended return   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. File amended return    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. File amended return Example. File amended return This example illustrates how to determine your standard deduction using Worksheet 4-1. File amended return Bill and Lisa are filing a joint return for 2013. File amended return Both are over age 65. File amended return Neither is blind, and neither can be claimed as a dependent. File amended return They do not itemize deductions, so they use Worksheet 4-1. File amended return Because they are married filing jointly, they enter $12,200 on line 1. File amended return They check the “No” box on line 2, so they also enter $12,200 on line 4. File amended return Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. File amended return They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. File amended return Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). File amended return However, the standard deduction may be higher if the individual is 65 or older or blind. File amended return If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. File amended return Worksheet 4-1. File amended return 2013 Standard Deduction Worksheet Caution. File amended return If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. File amended return If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. File amended return Put the total number of boxes checked in box c and go to line 1. File amended return a. File amended return You   Born before  January 2, 1949     Blind b. File amended return Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. File amended return Total boxes checked             1. File amended return Enter the amount shown below for your filing status. File amended return               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. File amended return           2. File amended return Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. File amended return Skip line 3; enter the amount from line 1 on line 4. File amended return   Yes. File amended return Go to line 3. File amended return         3. File amended return Is your earned income* more than $650?               Yes. File amended return Add $350 to your earned income. File amended return Enter the total   3. File amended return         No. File amended return Enter $1,000 4. File amended return Enter the smaller of line 1 or line 3 4. File amended return   5. File amended return If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). File amended return Enter the result here. File amended return Otherwise, enter -0- 5. File amended return   6. File amended return Add lines 4 and 5. File amended return This is your standard deduction for 2013. File amended return 6. File amended return   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. File amended return It also includes any amount received as a scholarship that you must include in your income. File amended return Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). File amended return Itemized Deductions Some individuals should itemize their deductions because it will save them money. File amended return Others should itemize because they do not qualify for the standard deduction. File amended return See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. File amended return You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. File amended return For more information, see Overall limitation, later. File amended return Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). File amended return You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. File amended return 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. File amended return See the Schedule A (Form 1040) instructions for more information. File amended return Overall limitation. File amended return   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). File amended return  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. File amended return Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). File amended return Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. File amended return For more information, see the following discussions of selected items, which are presented in alphabetical order. File amended return A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. File amended return Table 4-1. File amended return Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. File amended return ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. File amended return ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. File amended return Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. File amended return Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. File amended return 5% of your adjusted gross income if you or your spouse is age 65 or older). File amended return What to include. File amended return   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. File amended return If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. File amended return If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. File amended return You can include medical expenses you charge to your credit card in the year the charge is made. File amended return It does not matter when you actually pay the amount charged. File amended return Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. File amended return Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. File amended return Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. File amended return Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. File amended return Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. File amended return Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. File amended return This is a personal expense that is not deductible. File amended return However, you may be able to include certain expenses paid to a person providing nursing-type services. File amended return For more information, see Nursing Services , later. File amended return Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. File amended return For more information, see Qualified long-term care services under Long-Term Care, later. File amended return Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. File amended return This includes amounts paid for meals and lodging. File amended return Also, see Meals and Lodging , later. File amended return Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. File amended return Qualified long-term care services. File amended return   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. File amended return Chronically ill individual. File amended return    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. File amended return He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. File amended return Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. File amended return He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. File amended return Maintenance and personal care services. File amended return    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). File amended return Qualified long-term care insurance contracts. File amended return   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. File amended return The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. File amended return   The amount of qualified long-term care premiums you can include is limited. File amended return You can include the following as medical expenses on Schedule A (Form 1040). File amended return Qualified long-term care premiums up to the following amounts. File amended return Age 40 or under – $360. File amended return Age 41 to 50 – $680. File amended return Age 51 to 60 – $1,360. File amended return Age 61 to 70 – $3,640. File amended return Age 71 or over – $4,550. File amended return Unreimbursed expenses for qualified long-term care services. File amended return Note. File amended return The limit on premiums is for each person. File amended return Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. File amended return You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. File amended return You can include the cost of such lodging while away from home if all of the following requirements are met. File amended return The lodging is primarily for, and essential to, medical care. File amended return The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. File amended return The lodging is not lavish or extravagant under the circumstances. File amended return There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. File amended return The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. File amended return You can include lodging for a person traveling with the person receiving the medical care. File amended return For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. File amended return (Meals are not included. File amended return ) Nursing home. File amended return   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). File amended return This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. File amended return   Do not include the cost of meals and lodging if the reason for being in the home is personal. File amended return However, you can include in medical expenses the part of the cost that is for medical or nursing care. File amended return Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. File amended return Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). File amended return If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. File amended return The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. File amended return Medicare Part A. File amended return   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. File amended return The payroll tax paid for Medicare Part A is not a medical expense. File amended return If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. File amended return In this situation you can include the premiums you paid for Medicare Part A as a medical expense. File amended return Medicare Part B. File amended return   Medicare Part B is a supplemental medical insurance. File amended return Premiums you pay for Medicare Part B are a medical expense. File amended return If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. File amended return If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. File amended return SSA. File amended return gov, to find out your premium. File amended return Medicare Part D. File amended return   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. File amended return You can include as a medical expense premiums you pay for Medicare Part D. File amended return Prepaid insurance premiums. File amended return   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). File amended return Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. File amended return A prescribed drug is one that requires a prescription by a doctor for its use by an individual. File amended return You can also include amounts you pay for insulin. File amended return Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. File amended return Imported medicines and drugs. File amended return   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. File amended return Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. File amended return The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. File amended return This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. File amended return These services can be provided in your home or another care facility. File amended return Generally, only the amount spent for nursing services is a medical expense. File amended return If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. File amended return However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. File amended return See Maintenance and personal care services under Qualified long-term care services, earlier. File amended return Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. File amended return See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. File amended return You can also include in medical expenses part of the amount you pay for that attendant's meals. File amended return Divide the food expense among the household members to find the cost of the attendant's food. File amended return Then divide that cost in the same manner as in the preceding paragraph. File amended return If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. File amended return This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. File amended return Employment taxes. File amended return   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. File amended return If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. File amended return For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. File amended return Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. File amended return Car expenses. File amended return    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. File amended return You cannot include depreciation, insurance, general repair, or maintenance expenses. File amended return   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. File amended return   You can also include parking fees and tolls. File amended return You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. File amended return You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. File amended return Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. File amended return Prev  Up  Next   Home   More Online Publications
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Understanding Your CP080 Notice

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What you need to do

  • If you are required to file this tax return please file today. Send your signed tax return to the address shown on the top of this notice.

Answers to Common Questions

What if I have already filed this return?
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Please call us at 1-800-829-8374 to give us details of the account to which the credit should be transferred.

 

Page Last Reviewed or Updated: 07-Mar-2014

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The File Amended Return

File amended return Index A Adjusted basis, Adjusted Basis Assessments For local benefits, Assessments for local benefits. File amended return Homeowners association, Homeowners association assessments. File amended return Assistance (see Tax help) B Basis, Basis C Certificate, mortgage credit, Who qualifies. File amended return Construction, Construction. File amended return Cooperatives, Special Rules for Cooperatives, Cooperative apartment. File amended return Cost basis, Cost as Basis Credit Mortgage interest, Mortgage Interest Credit D Deduction Home mortgage interest, Deductible Mortgage Interest Real estate taxes, Deductible Real Estate Taxes E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs Escrow accounts, Escrow accounts. File amended return F Fire insurance premiums, Items not added to basis and not deductible. File amended return Form 1098, Mortgage Interest Statement 8396, How to claim the credit. File amended return , Figuring the Credit Free tax services, Free help with your tax return. File amended return G Gift of home, Gift Ground rent, Ground rent. File amended return H Help (see Tax help) HFA Hardest Hit Fund, Hardest Hit Fund and Emergency Homeowners' Loan Programs Home Acquisition debt, Home Acquisition Debt Inherited, Inheritance Mortgage interest, Home Mortgage Interest Purchase of, Purchase. File amended return Received as gift, Gift Homeowners association assessments, Homeowners association assessments. File amended return House payment, Your house payment. File amended return Housing allowance, minister or military, Minister's or military housing allowance. File amended return I Improvements, Improvements. File amended return Inheritance, Inheritance Insurance, Nondeductible payments. File amended return , Items not added to basis and not deductible. File amended return Interest Home mortgage, Home Mortgage Interest Prepaid, Prepaid interest. File amended return K Keeping records, Keeping Records L Late payment charge, Late payment charge on mortgage payment. File amended return Local benefits, assessments for, Assessments for local benefits. File amended return M MCC (Mortgage credit certificate), Who qualifies. File amended return Minister's or military housing allowance, Minister's or military housing allowance. File amended return Mortgage credit certificate (MCC), Who qualifies. File amended return Mortgage debt forgiveness, Discharges of qualified principal residence indebtedness. File amended return Mortgage insurance premiums, Mortgage Insurance Premiums Mortgage interest Credit, Mortgage Interest Credit Deduction, Deductible Mortgage Interest Late payment charge, Late payment charge on mortgage payment. File amended return Paid at settlement, Mortgage Interest Paid at Settlement Refund, Refund of home mortgage interest. File amended return , Refund of overpaid interest. File amended return Statement, Mortgage Interest Statement Mortgage prepayment penalty, Mortgage prepayment penalty. File amended return N Nondeductible payments, Nondeductible payments. File amended return , Items not added to basis and not deductible. File amended return P Points, Points Prepaid interest, Prepaid interest. File amended return Publications (see Tax help) R Real estate taxes, Real Estate Taxes Deductible, Deductible Real Estate Taxes Paid at settlement or closing, Real estate taxes paid at settlement or closing. File amended return , Real estate taxes. File amended return Refund or rebate, Refund or rebate of real estate taxes. File amended return Recordkeeping, Keeping Records Refund of Mortgage interest, Refund of home mortgage interest. File amended return , Refund of overpaid interest. File amended return Real estate taxes, Refund or rebate of real estate taxes. File amended return Repairs, Repairs versus improvements. File amended return S Sales taxes, Sales Taxes Settlement or closing costs Basis of home, Settlement or closing costs. File amended return Mortgage interest, Mortgage Interest Paid at Settlement Real estate taxes, Real estate taxes paid at settlement or closing. File amended return , Real estate taxes. File amended return Stamp taxes, Transfer taxes (or stamp taxes). File amended return Statement, mortgage interest, Mortgage Interest Statement T Tax help, How To Get Tax Help Taxes Real estate, Real Estate Taxes, Refund of real estate taxes. File amended return Transfer taxes, Transfer taxes (or stamp taxes). File amended return W What you can and cannot deduct, What You Can and Cannot Deduct Prev  Up     Home   More Online Publications