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File An Amended Tax Return For 2011

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File An Amended Tax Return For 2011

File an amended tax return for 2011 13. File an amended tax return for 2011   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. File an amended tax return for 2011 A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). File an amended tax return for 2011 However, no deposit is required for the situations listed below; the taxes are payable with Form 720. File an amended tax return for 2011 The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. File an amended tax return for 2011 The gas guzzler tax is being paid on a one-time filing. File an amended tax return for 2011 The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. File an amended tax return for 2011 How To Make Deposits Electronic deposit requirement. File an amended tax return for 2011   You must use electronic funds transfer to make excise tax deposits. File an amended tax return for 2011 Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). File an amended tax return for 2011 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. File an amended tax return for 2011 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File an amended tax return for 2011   EFTPS is a free service provided by the Department of Treasury. File an amended tax return for 2011 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File an amended tax return for 2011 To get more information about EFTPS or to enroll in EFTPS, visit www. File an amended tax return for 2011 eftps. File an amended tax return for 2011 gov or call 1-800-555-4477. File an amended tax return for 2011 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. File an amended tax return for 2011    Depositing on time. File an amended tax return for 2011 For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. File an amended tax return for 2011 m. File an amended tax return for 2011 Eastern time). File an amended tax return for 2011 You will automatically be enrolled in EFTPS when you apply for an EIN. File an amended tax return for 2011 You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. File an amended tax return for 2011 When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. File an amended tax return for 2011 The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. File an amended tax return for 2011 See Alternative method below. File an amended tax return for 2011 If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. File an amended tax return for 2011 Regular method. File an amended tax return for 2011   The deposit of tax for a semimonthly period is due by the 14th day following that period. File an amended tax return for 2011 Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. File an amended tax return for 2011 If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. File an amended tax return for 2011 Alternative method (IRS Nos. File an amended tax return for 2011 22, 26, 27, and 28). File an amended tax return for 2011   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. File an amended tax return for 2011 Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. File an amended tax return for 2011 The deposit of tax is due by the 3rd banking day after the 7th day of that period. File an amended tax return for 2011   For an example of the alternative method, see the Instructions for Form 720. File an amended tax return for 2011 To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. File an amended tax return for 2011 For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. File an amended tax return for 2011 The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). File an amended tax return for 2011 The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. File an amended tax return for 2011 See Uncollected Tax Report in chapter 4. File an amended tax return for 2011 The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. File an amended tax return for 2011 Special rule for deposits of taxes in September. File an amended tax return for 2011   See the Instructions for Form 720 for a special rule on deposits made in September. File an amended tax return for 2011 Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. File an amended tax return for 2011 Generally, you do not have to make a deposit for a period in which you incurred no tax liability. File an amended tax return for 2011 Net tax liability. File an amended tax return for 2011   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. File an amended tax return for 2011 You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. File an amended tax return for 2011 If you use this method, you must use it for all semimonthly periods in the calendar quarter. File an amended tax return for 2011 Do not reduce your liability by any amounts from Form 720X. File an amended tax return for 2011 Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. File an amended tax return for 2011 Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. File an amended tax return for 2011 67%) of the net tax liability reported for the look-back quarter. File an amended tax return for 2011 For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. File an amended tax return for 2011 23%), 10/90 (11. File an amended tax return for 2011 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. File an amended tax return for 2011 Also, the total deposit for that semimonthly period must be at least 1/6 (16. File an amended tax return for 2011 67%) of the net tax liability reported for the look-back quarter. File an amended tax return for 2011 Exceptions. File an amended tax return for 2011   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. File an amended tax return for 2011 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. File an amended tax return for 2011 Requirements to be met. File an amended tax return for 2011   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. File an amended tax return for 2011    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. File an amended tax return for 2011 Tax rate increases. File an amended tax return for 2011   You must modify the safe harbor rule if there has been an increase in the rate of tax. File an amended tax return for 2011 You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. File an amended tax return for 2011 To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. File an amended tax return for 2011 Prev  Up  Next   Home   More Online Publications
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The File An Amended Tax Return For 2011

File an amended tax return for 2011 Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. File an amended tax return for 2011 It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). File an amended tax return for 2011 The maximum amount you can claim for the credit is $1,000 for each qualifying child. File an amended tax return for 2011 Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. File an amended tax return for 2011 S. File an amended tax return for 2011 citizen, a U. File an amended tax return for 2011 S. File an amended tax return for 2011 national, or a U. File an amended tax return for 2011 S. File an amended tax return for 2011 resident alien. File an amended tax return for 2011 For more information, see Publication 519, U. File an amended tax return for 2011 S. File an amended tax return for 2011 Tax Guide for Aliens. File an amended tax return for 2011 If the child was adopted, see Adopted child , later. File an amended tax return for 2011 For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). File an amended tax return for 2011 Example. File an amended tax return for 2011 Your 10-year-old nephew lives in Mexico and qualifies as your dependent. File an amended tax return for 2011 Because he is not a U. File an amended tax return for 2011 S. File an amended tax return for 2011 citizen, U. File an amended tax return for 2011 S. File an amended tax return for 2011 national, or U. File an amended tax return for 2011 S. File an amended tax return for 2011 resident alien, he is not a qualifying child for the child tax credit. File an amended tax return for 2011 Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). File an amended tax return for 2011   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). File an amended tax return for 2011   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. File an amended tax return for 2011 To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. File an amended tax return for 2011 For more information about the substantial presence test, see Publication 519, U. File an amended tax return for 2011 S. File an amended tax return for 2011 Tax Guide for Aliens. File an amended tax return for 2011 Adopted child. File an amended tax return for 2011   An adopted child is always treated as your own child. File an amended tax return for 2011 An adopted child includes a child lawfully placed with you for legal adoption. File an amended tax return for 2011   If you are a U. File an amended tax return for 2011 S. File an amended tax return for 2011 citizen or U. File an amended tax return for 2011 S. File an amended tax return for 2011 national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. File an amended tax return for 2011 Exceptions to time lived with you. File an amended tax return for 2011    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. File an amended tax return for 2011 Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. File an amended tax return for 2011   There are also exceptions for kidnapped children and children of divorced or separated parents. File an amended tax return for 2011 For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. File an amended tax return for 2011 Qualifying child of more than one person. File an amended tax return for 2011   A special rule applies if your qualifying child is the qualifying child of more than one person. File an amended tax return for 2011 For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. File an amended tax return for 2011 Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. File an amended tax return for 2011 The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. File an amended tax return for 2011 If this amount is zero, you cannot take this credit because there is no tax to reduce. File an amended tax return for 2011 But you may be able to take the additional child tax credit. File an amended tax return for 2011 See Additional Child Tax Credit, later. File an amended tax return for 2011 Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. File an amended tax return for 2011 Married filing jointly – $110,000. File an amended tax return for 2011 Single, head of household, or qualifying widow(er) – $75,000. File an amended tax return for 2011 Married filing separately – $55,000. File an amended tax return for 2011 Modified AGI. File an amended tax return for 2011   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. File an amended tax return for 2011 Any amount excluded from income because of the exclusion of income from Puerto Rico. File an amended tax return for 2011 On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. File an amended tax return for 2011 ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. File an amended tax return for 2011 Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. File an amended tax return for 2011 Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. File an amended tax return for 2011 Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. File an amended tax return for 2011   If you do not have any of the above, your modified AGI is the same as your AGI. File an amended tax return for 2011 AGI. File an amended tax return for 2011   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. File an amended tax return for 2011 Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. File an amended tax return for 2011 You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. File an amended tax return for 2011 You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. File an amended tax return for 2011 Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. File an amended tax return for 2011 Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. File an amended tax return for 2011 Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. File an amended tax return for 2011 For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. File an amended tax return for 2011 Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. File an amended tax return for 2011 The additional child tax credit may give you a refund even if you do not owe any tax. File an amended tax return for 2011 How to claim the additional child tax credit. File an amended tax return for 2011   To claim the additional child tax credit, follow the steps below. File an amended tax return for 2011 Make sure you figured the amount, if any, of your child tax credit. File an amended tax return for 2011 If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. File an amended tax return for 2011 If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. File an amended tax return for 2011 Child Tax Credit Worksheet This image is too large to be displayed in the current screen. File an amended tax return for 2011 Please click the link to view the image. File an amended tax return for 2011 Child tax worksheet - page 1. File an amended tax return for 2011 Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. File an amended tax return for 2011 Please click the link to view the image. File an amended tax return for 2011 Child tax worksheet - page 2. File an amended tax return for 2011 Line 11 Worksheet This image is too large to be displayed in the current screen. File an amended tax return for 2011 Please click the link to view the image. File an amended tax return for 2011 Line 11 worksheet - page 1. File an amended tax return for 2011 Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. File an amended tax return for 2011 Please click the link to view the image. File an amended tax return for 2011 Line 11 worksheet - page 2. File an amended tax return for 2011 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. File an amended tax return for 2011  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. File an amended tax return for 2011  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. File an amended tax return for 2011     1. File an amended tax return for 2011 a. File an amended tax return for 2011 Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. File an amended tax return for 2011     b. File an amended tax return for 2011 Enter the amount of any nontaxable combat pay received. File an amended tax return for 2011 Also enter this amount on Schedule 8812, line 4b. File an amended tax return for 2011 This amount should be shown in Form(s) W-2, box 12, with code Q. File an amended tax return for 2011 1b. File an amended tax return for 2011       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. File an amended tax return for 2011 Otherwise, skip lines 2a through 2e and go to line 3. File an amended tax return for 2011     2. File an amended tax return for 2011 a. File an amended tax return for 2011 Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. File an amended tax return for 2011     b. File an amended tax return for 2011 Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. File an amended tax return for 2011 * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. File an amended tax return for 2011 Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. File an amended tax return for 2011 Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. File an amended tax return for 2011     c. File an amended tax return for 2011 Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. File an amended tax return for 2011 * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. File an amended tax return for 2011 Do not include on this line any amounts exempt from self-employment tax 2c. File an amended tax return for 2011         d. File an amended tax return for 2011 If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. File an amended tax return for 2011 Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. File an amended tax return for 2011         e. File an amended tax return for 2011 If line 2c is a profit, enter the smaller of line 2c or line 2d. File an amended tax return for 2011 If line 2c is a (loss), enter the (loss) from line 2c. File an amended tax return for 2011 2e. File an amended tax return for 2011   3. File an amended tax return for 2011 Combine lines 1a, 1b, 2a, 2b, and 2e. File an amended tax return for 2011 If zero or less, stop. File an amended tax return for 2011 Do not complete the rest of this worksheet. File an amended tax return for 2011 Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. File an amended tax return for 2011   4. File an amended tax return for 2011 Enter any amount included on line 1a that is:               a. File an amended tax return for 2011 A scholarship or fellowship grant not reported on Form W-2 4a. File an amended tax return for 2011         b. File an amended tax return for 2011 For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. File an amended tax return for 2011         c. File an amended tax return for 2011 A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). File an amended tax return for 2011 This amount may be shown in box 11 of your Form W-2. File an amended tax return for 2011 If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. File an amended tax return for 2011 4c. File an amended tax return for 2011       5. File an amended tax return for 2011 a. File an amended tax return for 2011 Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. File an amended tax return for 2011 Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. File an amended tax return for 2011             b. File an amended tax return for 2011 Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. File an amended tax return for 2011 5b. File an amended tax return for 2011             c. File an amended tax return for 2011 Subtract line 5b from line 5a 5c. File an amended tax return for 2011       6. File an amended tax return for 2011 Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. File an amended tax return for 2011       7. File an amended tax return for 2011 Add lines 4a through 4c, 5c, and 6 7. File an amended tax return for 2011   8. File an amended tax return for 2011 Subtract line 7 from line 3 8. File an amended tax return for 2011       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. File an amended tax return for 2011 If you were sent here from Schedule 8812, enter this amount on line 4a of that form. File an amended tax return for 2011     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. File an amended tax return for 2011 Put your name and social security number on Schedule SE and attach it to your return. File an amended tax return for 2011                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. File an amended tax return for 2011  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. File an amended tax return for 2011               1. File an amended tax return for 2011 a. File an amended tax return for 2011 Enter the amount from Form 1040A, line 7 1a. File an amended tax return for 2011         b. File an amended tax return for 2011 Enter the amount of any nontaxable combat pay received. File an amended tax return for 2011 Also enter this amount on Schedule 8812, line 4b. File an amended tax return for 2011 This amount should be shown in Form(s) W-2, box 12, with code Q. File an amended tax return for 2011 1b. File an amended tax return for 2011         c. File an amended tax return for 2011 Add lines 1a and 1b. File an amended tax return for 2011     1c. File an amended tax return for 2011   2. File an amended tax return for 2011 Enter any amount included on line 1a that is:           a. File an amended tax return for 2011 A scholarship or fellowship grant not reported on Form W-2 2a. File an amended tax return for 2011         b. File an amended tax return for 2011 For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. File an amended tax return for 2011         c. File an amended tax return for 2011 A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). File an amended tax return for 2011 This amount may be shown in box 11 of your Form W-2. File an amended tax return for 2011 If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. File an amended tax return for 2011       3. File an amended tax return for 2011 Add lines 2a through 2c 3. File an amended tax return for 2011   4. File an amended tax return for 2011 Subtract line 3 from line 1c. File an amended tax return for 2011 Enter the result here and on line 2 of the Line 11 Worksheet 4. File an amended tax return for 2011                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. File an amended tax return for 2011 Social security tax, Medicare tax, and Additional Medicare Tax on wages. File an amended tax return for 2011 1. File an amended tax return for 2011 Enter the social security tax withheld (Form(s) W-2, box 4) 1. File an amended tax return for 2011   2. File an amended tax return for 2011 Enter the Medicare tax withheld (Form(s) W-2, box 6). File an amended tax return for 2011 Box 6 includes any Additional Medicare Tax 2. File an amended tax return for 2011   3. File an amended tax return for 2011 Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. File an amended tax return for 2011   4. File an amended tax return for 2011 Add lines 1, 2, and 3 4. File an amended tax return for 2011   5. File an amended tax return for 2011 Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. File an amended tax return for 2011   6. File an amended tax return for 2011 Subtract line 5 from line 4 6. File an amended tax return for 2011   Additional Medicare Tax on Self-Employment Income. File an amended tax return for 2011 7. File an amended tax return for 2011 Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. File an amended tax return for 2011   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). File an amended tax return for 2011 Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. File an amended tax return for 2011 Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. File an amended tax return for 2011 8. File an amended tax return for 2011 Enter the Tier 1 tax (Form(s) W-2, box 14) 8. File an amended tax return for 2011   9. File an amended tax return for 2011 Enter the Medicare tax (Form(s) W-2, box 14) 9. File an amended tax return for 2011   10. File an amended tax return for 2011 Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). File an amended tax return for 2011 Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. File an amended tax return for 2011   11. File an amended tax return for 2011 Add lines 8, 9, and 10 11. File an amended tax return for 2011   12. File an amended tax return for 2011 Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. File an amended tax return for 2011   13. File an amended tax return for 2011 Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. File an amended tax return for 2011   14. File an amended tax return for 2011 Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). File an amended tax return for 2011 Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. File an amended tax return for 2011   15. File an amended tax return for 2011 Add lines 12, 13, and 14 15. File an amended tax return for 2011   Line 6 amount 16. File an amended tax return for 2011 Add lines 6, 7, 11, and 15. File an amended tax return for 2011 Enter here and on line 6 of the Line 11 Worksheet. File an amended tax return for 2011 16. File an amended tax return for 2011   Paperwork Reduction Act Notice. File an amended tax return for 2011   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. File an amended tax return for 2011 You are required to give us the information if requested. File an amended tax return for 2011 We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. File an amended tax return for 2011   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. File an amended tax return for 2011 Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. File an amended tax return for 2011 Generally, tax returns and return information are confidential, as required by section 6103. File an amended tax return for 2011   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. File an amended tax return for 2011 For the estimated averages, see the instructions for your income tax return. File an amended tax return for 2011   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. File an amended tax return for 2011 See Comments and suggestions , earlier. File an amended tax return for 2011 How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File an amended tax return for 2011 Free help with your tax return. File an amended tax return for 2011   You can get free help preparing your return nationwide from IRS-certified volunteers. File an amended tax return for 2011 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File an amended tax return for 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File an amended tax return for 2011 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File an amended tax return for 2011 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File an amended tax return for 2011 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File an amended tax return for 2011 gov, download the IRS2Go app, or call 1-800-906-9887. File an amended tax return for 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. File an amended tax return for 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. File an amended tax return for 2011 aarp. File an amended tax return for 2011 org/money/taxaide or call 1-888-227-7669. File an amended tax return for 2011 For more information on these programs, go to IRS. File an amended tax return for 2011 gov and enter “VITA” in the search box. File an amended tax return for 2011 Internet. File an amended tax return for 2011    IRS. File an amended tax return for 2011 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File an amended tax return for 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. File an amended tax return for 2011 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File an amended tax return for 2011 Check the status of your 2013 refund with the Where's My Refund? application on IRS. File an amended tax return for 2011 gov or download the IRS2Go app and select the Refund Status option. File an amended tax return for 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. File an amended tax return for 2011 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File an amended tax return for 2011 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File an amended tax return for 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File an amended tax return for 2011 Use the Interactive Tax Assistant (ITA) to research your tax questions. File an amended tax return for 2011 No need to wait on the phone or stand in line. File an amended tax return for 2011 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File an amended tax return for 2011 When you reach the response screen, you can print the entire interview and the final response for your records. File an amended tax return for 2011 New subject areas are added on a regular basis. File an amended tax return for 2011  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File an amended tax return for 2011 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File an amended tax return for 2011 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File an amended tax return for 2011 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File an amended tax return for 2011 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File an amended tax return for 2011 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File an amended tax return for 2011 You can also ask the IRS to mail a return or an account transcript to you. File an amended tax return for 2011 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File an amended tax return for 2011 gov or by calling 1-800-908-9946. File an amended tax return for 2011 Tax return and tax account transcripts are generally available for the current year and the past three years. File an amended tax return for 2011 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File an amended tax return for 2011 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File an amended tax return for 2011 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File an amended tax return for 2011 Check the status of your amended return using Where's My Amended Return? Go to IRS. File an amended tax return for 2011 gov and enter Where's My Amended Return? in the search box. File an amended tax return for 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File an amended tax return for 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. File an amended tax return for 2011 Make a payment using one of several safe and convenient electronic payment options available on IRS. File an amended tax return for 2011 gov. File an amended tax return for 2011 Select the Payment tab on the front page of IRS. File an amended tax return for 2011 gov for more information. File an amended tax return for 2011 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File an amended tax return for 2011 Figure your income tax withholding with the IRS Withholding Calculator on IRS. File an amended tax return for 2011 gov. File an amended tax return for 2011 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File an amended tax return for 2011 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File an amended tax return for 2011 gov. File an amended tax return for 2011 Request an Electronic Filing PIN by going to IRS. File an amended tax return for 2011 gov and entering Electronic Filing PIN in the search box. File an amended tax return for 2011 Download forms, instructions and publications, including accessible versions for people with disabilities. File an amended tax return for 2011 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File an amended tax return for 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File an amended tax return for 2011 An employee can answer questions about your tax account or help you set up a payment plan. File an amended tax return for 2011 Before you visit, check the Office Locator on IRS. File an amended tax return for 2011 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File an amended tax return for 2011 If you have a special need, such as a disability, you can request an appointment. File an amended tax return for 2011 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File an amended tax return for 2011 Apply for an Employer Identification Number (EIN). File an amended tax return for 2011 Go to IRS. File an amended tax return for 2011 gov and enter Apply for an EIN in the search box. File an amended tax return for 2011 Read the Internal Revenue Code, regulations, or other official guidance. File an amended tax return for 2011 Read Internal Revenue Bulletins. File an amended tax return for 2011 Sign up to receive local and national tax news and more by email. File an amended tax return for 2011 Just click on “subscriptions” above the search box on IRS. File an amended tax return for 2011 gov and choose from a variety of options. File an amended tax return for 2011    Phone. File an amended tax return for 2011 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File an amended tax return for 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. File an amended tax return for 2011 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File an amended tax return for 2011 gov, or download the IRS2Go app. File an amended tax return for 2011 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File an amended tax return for 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File an amended tax return for 2011 Most VITA and TCE sites offer free electronic filing. File an amended tax return for 2011 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File an amended tax return for 2011 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File an amended tax return for 2011 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File an amended tax return for 2011 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File an amended tax return for 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. File an amended tax return for 2011 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File an amended tax return for 2011 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File an amended tax return for 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File an amended tax return for 2011 Note, the above information is for our automated hotline. File an amended tax return for 2011 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File an amended tax return for 2011 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File an amended tax return for 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File an amended tax return for 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. File an amended tax return for 2011 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File an amended tax return for 2011 You should receive your order within 10 business days. File an amended tax return for 2011 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File an amended tax return for 2011 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File an amended tax return for 2011 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File an amended tax return for 2011 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File an amended tax return for 2011 These individuals can also contact the IRS through relay services such as the Federal Relay Service. File an amended tax return for 2011    Walk-in. File an amended tax return for 2011 You can find a selection of forms, publications and services — in-person. File an amended tax return for 2011 Products. File an amended tax return for 2011 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File an amended tax return for 2011 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File an amended tax return for 2011 Services. File an amended tax return for 2011 You can walk in to your local TAC for face-to-face tax help. File an amended tax return for 2011 An employee can answer questions about your tax account or help you set up a payment plan. File an amended tax return for 2011 Before visiting, use the Office Locator tool on IRS. File an amended tax return for 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File an amended tax return for 2011    Mail. File an amended tax return for 2011 You can send your order for forms, instructions, and publications to the address below. File an amended tax return for 2011 You should receive a response within 10 business days after your request is received. File an amended tax return for 2011 Internal Revenue Service 1201 N. File an amended tax return for 2011 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File an amended tax return for 2011 The Taxpayer Advocate Service (TAS) is your voice at the IRS. File an amended tax return for 2011 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File an amended tax return for 2011   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File an amended tax return for 2011 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File an amended tax return for 2011 You face (or your business is facing) an immediate threat of adverse action. File an amended tax return for 2011 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File an amended tax return for 2011   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File an amended tax return for 2011 Here's why we can help: TAS is an independent organization within the IRS. File an amended tax return for 2011 Our advocates know how to work with the IRS. File an amended tax return for 2011 Our services are free and tailored to meet your needs. File an amended tax return for 2011 We have offices in every state, the District of Columbia, and Puerto Rico. File an amended tax return for 2011   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File an amended tax return for 2011   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File an amended tax return for 2011 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File an amended tax return for 2011 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File an amended tax return for 2011 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File an amended tax return for 2011 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File an amended tax return for 2011 Prev  Up  Next   Home   More Online Publications