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File An Amended Tax Return For 2012

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File An Amended Tax Return For 2012

File an amended tax return for 2012 Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. File an amended tax return for 2012 Ordering forms and publications. File an amended tax return for 2012 Tax questions. File an amended tax return for 2012 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. File an amended tax return for 2012 irs. File an amended tax return for 2012 gov/pub970. File an amended tax return for 2012 What's New Lifetime learning credit. File an amended tax return for 2012  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). File an amended tax return for 2012 You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). File an amended tax return for 2012 This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). File an amended tax return for 2012 For more information, see chapter 3, Lifetime Learning Credit . File an amended tax return for 2012 Business deduction for work-related education. File an amended tax return for 2012  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. File an amended tax return for 2012 5 cents per mile. File an amended tax return for 2012 See chapter 12, Business Deduction for Work-Related Education , for more information. File an amended tax return for 2012 Reminders Form 1098-T, Tuition Statement. File an amended tax return for 2012  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. File an amended tax return for 2012 In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. File an amended tax return for 2012 An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. File an amended tax return for 2012 However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. File an amended tax return for 2012 In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. File an amended tax return for 2012 The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. File an amended tax return for 2012 Hope Scholarship Credit. File an amended tax return for 2012  For 2013, the Hope Scholarship Credit is not available. File an amended tax return for 2012 However, you may be able to claim an American opportunity or lifetime learning credit. File an amended tax return for 2012 See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. File an amended tax return for 2012 Estimated tax payments. File an amended tax return for 2012  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. File an amended tax return for 2012 For more information, see Publication 505, Tax Withholding and Estimated Tax. File an amended tax return for 2012 Photographs of missing children. File an amended tax return for 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File an amended tax return for 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File an amended tax return for 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File an amended tax return for 2012 Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. File an amended tax return for 2012 Most benefits apply only to higher education. File an amended tax return for 2012 What is in this publication. File an amended tax return for 2012    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. File an amended tax return for 2012   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . File an amended tax return for 2012 These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. File an amended tax return for 2012    Ten other types of benefits are explained in chapters 4 through 12. File an amended tax return for 2012 These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. File an amended tax return for 2012 Note. File an amended tax return for 2012 You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. File an amended tax return for 2012 Comparison table. File an amended tax return for 2012   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. File an amended tax return for 2012 This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. File an amended tax return for 2012 When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. File an amended tax return for 2012 If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. File an amended tax return for 2012 Analyzing your tax withholding. File an amended tax return for 2012   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. File an amended tax return for 2012 Also, you may want to recheck your withholding during the year if your personal or financial situation changes. File an amended tax return for 2012 See Publication 919, How Do I Adjust My Tax Withholding, for more information. File an amended tax return for 2012 Glossary. File an amended tax return for 2012   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. File an amended tax return for 2012 Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. File an amended tax return for 2012   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. File an amended tax return for 2012 For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. File an amended tax return for 2012   Many of the terms used in the publication are defined in the glossary near the end of the publication. File an amended tax return for 2012 The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. File an amended tax return for 2012 Comments and suggestions. File an amended tax return for 2012   We welcome your comments about this publication and your suggestions for future editions. File an amended tax return for 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File an amended tax return for 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File an amended tax return for 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File an amended tax return for 2012   You can send your comments from www. File an amended tax return for 2012 irs. File an amended tax return for 2012 gov/formspubs/. File an amended tax return for 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications”. File an amended tax return for 2012   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File an amended tax return for 2012 Ordering forms and publications. File an amended tax return for 2012   Visit www. File an amended tax return for 2012 irs. File an amended tax return for 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File an amended tax return for 2012 Internal Revenue Service 1201 N. File an amended tax return for 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File an amended tax return for 2012   If you have a tax question, check the information available on IRS. File an amended tax return for 2012 gov or call 1-800-829-1040. File an amended tax return for 2012 We cannot answer tax questions sent to either of the above addresses. File an amended tax return for 2012 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. File an amended tax return for 2012 S. File an amended tax return for 2012 Individual Income Tax Return 1040A U. File an amended tax return for 2012 S. File an amended tax return for 2012 Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. File an amended tax return for 2012 S. File an amended tax return for 2012 Nonresident Alien Income Tax Return 1040NR-EZ U. File an amended tax return for 2012 S. File an amended tax return for 2012 Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. File an amended tax return for 2012 S. File an amended tax return for 2012 Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. File an amended tax return for 2012 Prev  Up  Next   Home   More Online Publications
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Free File: Frequently Asked Questions

Find more information at www.freefile.irs.gov

What is Free File? 
Free File provides free federal tax prep and e-file for taxpayers, either through brand-name software or online fillable forms. This year, you have until April 15, 2014, to file and pay your taxes or request an extension.  

Who can use Free File?
You can, if your  Adjusted Gross Income (AGI) was $58,000 or less in 2013. You can use free brand-name software. You can find the company that’s best for you using the “Help Me Find Free File Software" tool. If your income was higher than $58,000, Free File Fillable Forms is available.

May I also file my state return for free?
Some participating Free File companies offer free state tax prep and e-file. Check the company's Free File home page to learn if free state income tax prep and e-file are available.

Note: AK, FL, NV, NH, SD, TN, TX, WA and WY do not have a state income tax return filing requirement for reporting W2 wage income. Two of these, NH and TN, require taxpayers to file returns for individual interest and dividend income.  

What forms and schedules can I  use to Free File?
Free File offers the most commonly filed forms/schedules. Review the list of most commonly filed forms. If a form/schedule is not listed, check the company's website for more information.

May I use Free File to e-file my prior year return? 
No. We are not set-up to accept prior year Free File returns electronically.    

How do I get a copy of my return? 
Always remember to print your return after you successfully e-file. If you forget to print your return, order a free
transcript from IRS. Depending on the type of transcript your request, you'll get more or less of the information from your return. 

Is customer support service available for Free File?
Yes. Access the Free File company's website to find customer support contact information. Browse the company’s website to find free customer service options such as online assistance, or an e-mail address for technical and/or tax law assistance. Direct specific questions about your individual tax return to the tax software company you are using. Contact the Free File company to resolve issues related to the company’s software. If you are not able to resolve your issue, try another Free File company’s software. 

Where do I enter the six-digit Identity Protection PIN?
If the IRS sent you a letter with an Identity Protection PIN, enter the six-digit PIN in the appropriate place in the Free File software you have selected. 

Where can I find answers to tax law questions? You can get answers to many questions on IRS.gov. Try the Interactive Tax Assistant, use Search in the upper right corner of IRS.gov, and check Tax Topics, Help and Resources and Individuals. If you still don’t find the answer to your question, call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions.

What can I do if I am not able to get into a Free File company from the IRS.gov website?
This problem may be due to your Internet service provider, your Internet security software and/or your IT department blocking expected information in the web request from your browser. This information is necessary to protect both you and IRS.gov systems from improper use such as phishing and other security threats. Unfortunately, due to the many differences between Internet browsers and individual computer configurations, we are unable to suggest Internet settings or configurations for you. Try selecting another company, use another computer or another browser. 

Does Free File use secure technologies?
Yes. We approve the Free File companies’ proprietary software. All Free File companies must get third-party privacy and security certificates. Taxpayers enter tax information in a secure session and the Free File companies transmit tax returns using secure technologies. In addition, the Free File tax software companies must comply with all federal rules governing e-filing and regulations covering taxpayer privacy. The companies may not disclose or use tax return information for purposes other than tax return preparation without the knowing, informed and voluntary consent of the taxpayer. These companies are also subject to the Federal Trade Commission Privacy and Safeguards Rules.

What information will the IRS collect or retain about me using Free File?
None. Our policy prohibits the use of permanent Internet cookies. We sometimes use “temporary” or “session” cookies to make sure you are the correct recipient of information you requested. These are deleted when your Internet visit ends.

Can a Free File company share my information with anybody besides the IRS?
No. As part of the agreement, the Free File Alliance companies must comply with our strict privacy standards. In accordance with Treasury regulations, the companies may not disclose your tax return information without your permission.

Page Last Reviewed or Updated: 16-Jan-2014

The File An Amended Tax Return For 2012

File an amended tax return for 2012 Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. File an amended tax return for 2012 irs. File an amended tax return for 2012 gov/pub80. File an amended tax return for 2012 What's New Social security and Medicare tax for 2014. File an amended tax return for 2012  The social security tax rate is 6. File an amended tax return for 2012 2% each for the employee and employer, unchanged from 2013. File an amended tax return for 2012 The social security wage base limit is $117,000. File an amended tax return for 2012 The Medicare tax rate is 1. File an amended tax return for 2012 45% each for the employee and employer, unchanged from 2013. File an amended tax return for 2012 There is no wage base limit for Medicare tax. File an amended tax return for 2012 Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. File an amended tax return for 2012 Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. File an amended tax return for 2012 Change of responsible party. File an amended tax return for 2012 . File an amended tax return for 2012  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. File an amended tax return for 2012 Form 8822-B must be filed within 60 days of the change. File an amended tax return for 2012 If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. File an amended tax return for 2012 For a definition of “responsible party”, see the Form 8822-B instructions. File an amended tax return for 2012 Same-sex marriage. File an amended tax return for 2012  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. File an amended tax return for 2012 For more information, see Revenue Ruling 2013-17, 2013-38 I. File an amended tax return for 2012 R. File an amended tax return for 2012 B. File an amended tax return for 2012 201, available at www. File an amended tax return for 2012 irs. File an amended tax return for 2012 gov/irb/2013-38_IRB/ar07. File an amended tax return for 2012 html. File an amended tax return for 2012 Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. File an amended tax return for 2012 Notice 2013-61, 2013-44 I. File an amended tax return for 2012 R. File an amended tax return for 2012 B. File an amended tax return for 2012 432, is available at www. File an amended tax return for 2012 irs. File an amended tax return for 2012 gov/irb/2013-44_IRB/ar10. File an amended tax return for 2012 html. File an amended tax return for 2012 Reminders Additional Medicare Tax withholding. File an amended tax return for 2012  In addition to withholding Medicare tax at 1. File an amended tax return for 2012 45%, you must withhold a 0. File an amended tax return for 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File an amended tax return for 2012 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. File an amended tax return for 2012 Additional Medicare Tax is only imposed on the employee. File an amended tax return for 2012 There is no employer share of Additional Medicare Tax. File an amended tax return for 2012 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. File an amended tax return for 2012 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. File an amended tax return for 2012 For more information on Additional Medicare Tax, visit IRS. File an amended tax return for 2012 gov and enter “Additional Medicare Tax” in the search box. File an amended tax return for 2012 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. File an amended tax return for 2012  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. File an amended tax return for 2012 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. File an amended tax return for 2012 For more information, visit IRS. File an amended tax return for 2012 gov and enter “work opportunity tax credit” in the search box. File an amended tax return for 2012 Outsourcing payroll duties. File an amended tax return for 2012  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. File an amended tax return for 2012 The employer remains responsible if the third party fails to perform any required action. File an amended tax return for 2012 If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. File an amended tax return for 2012 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. File an amended tax return for 2012 Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). File an amended tax return for 2012  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). File an amended tax return for 2012 For more information, see Announcement 2012-43, 2012-51 I. File an amended tax return for 2012 R. File an amended tax return for 2012 B. File an amended tax return for 2012 723, available at www. File an amended tax return for 2012 irs. File an amended tax return for 2012 gov/irb/2012-51_IRB/ar15. File an amended tax return for 2012 html. File an amended tax return for 2012 CNMI government employees now subject to social security and Medicare taxes. File an amended tax return for 2012  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. File an amended tax return for 2012 COBRA premium assistance credit. File an amended tax return for 2012  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. File an amended tax return for 2012 See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. File an amended tax return for 2012 You can get Publication 15 (Circular E) at IRS. File an amended tax return for 2012 gov. File an amended tax return for 2012 You must receive written notice from the IRS to file Form 944. File an amended tax return for 2012  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. File an amended tax return for 2012 You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. File an amended tax return for 2012 For more information on requesting to file Form 944 visit IRS. File an amended tax return for 2012 gov and enter “file employment taxes annually” in the search box. File an amended tax return for 2012 Federal employers in the CNMI. File an amended tax return for 2012  The U. File an amended tax return for 2012 S. File an amended tax return for 2012 Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. File an amended tax return for 2012 Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. File an amended tax return for 2012 Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. File an amended tax return for 2012 For questions, contact the CNMI Division of Revenue and Taxation. File an amended tax return for 2012 Change of address. File an amended tax return for 2012  Use Form 8822-B to notify the IRS of an address change. File an amended tax return for 2012 Do not mail Form 8822-B with your employment tax return. File an amended tax return for 2012 Federal tax deposits must be made by electronic funds transfer. File an amended tax return for 2012  You must use electronic funds transfer to make all federal tax deposits. File an amended tax return for 2012 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File an amended tax return for 2012 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 electronic deposits on your behalf. File an amended tax return for 2012 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File an amended tax return for 2012 EFTPS is a free service provided by the Department of Treasury. File an amended tax return for 2012 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File an amended tax return for 2012 For more information on making federal tax deposits, see How To Deposit in section 8. File an amended tax return for 2012 For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. File an amended tax return for 2012 eftps. File an amended tax return for 2012 gov or call 1-800-555-4477 (U. File an amended tax return for 2012 S. File an amended tax return for 2012 Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). File an amended tax return for 2012 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 2012 Electronic filing and payment. File an amended tax return for 2012  Using electronic options can make filing a return and paying your federal tax easier. File an amended tax return for 2012 Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. File an amended tax return for 2012 You can use IRS e-file to file certain returns. File an amended tax return for 2012 If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. File an amended tax return for 2012 Do not use EFW to pay taxes that are required to be deposited. File an amended tax return for 2012 Visit the IRS website at www. File an amended tax return for 2012 irs. File an amended tax return for 2012 gov/efile for more information on filing electronically. File an amended tax return for 2012 For more information on paying your taxes using EFW, visit the IRS website at www. File an amended tax return for 2012 irs. File an amended tax return for 2012 gov/e-pay. File an amended tax return for 2012 A fee may be charged to file electronically. File an amended tax return for 2012 For EFTPS, visit www. File an amended tax return for 2012 eftps. File an amended tax return for 2012 gov or call EFTPS Customer Service at 1-800-555-4477 (U. File an amended tax return for 2012 S. File an amended tax return for 2012 Virgin Islands only) or 303-967-5916 (toll call). File an amended tax return for 2012 For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. File an amended tax return for 2012 socialsecurity. File an amended tax return for 2012 gov/employer. File an amended tax return for 2012 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. File an amended tax return for 2012 If a valid EIN is not provided, the return or payment will not be processed. File an amended tax return for 2012 This may result in penalties and delays in processing your return or payment. File an amended tax return for 2012 Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. File an amended tax return for 2012  Employers in American Samoa, the CNMI, Guam, and the U. File an amended tax return for 2012 S. File an amended tax return for 2012 Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. File an amended tax return for 2012 Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. File an amended tax return for 2012 For more information, visit Social Security Administration's SSA website at www. File an amended tax return for 2012 ssa. File an amended tax return for 2012 gov/bso/bsowelcome. File an amended tax return for 2012 htm. File an amended tax return for 2012 Credit or debit card payments. File an amended tax return for 2012  For information on paying your taxes with a credit or debit card, visit the IRS website at www. File an amended tax return for 2012 irs. File an amended tax return for 2012 gov/e-pay. File an amended tax return for 2012 However, do not use credit or debit cards to make federal tax deposits. File an amended tax return for 2012 Hiring new employees. File an amended tax return for 2012  Record the number and name from each new employee's social security card. File an amended tax return for 2012 An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. File an amended tax return for 2012 See section 3. File an amended tax return for 2012 Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. File an amended tax return for 2012  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. File an amended tax return for 2012 For more information, see the Instructions for Schedule D (Form 941). File an amended tax return for 2012 Apply for an employer identification number (EIN) online. File an amended tax return for 2012  You can apply for an EIN online by visiting IRS. File an amended tax return for 2012 gov and clicking on the Apply for an EIN Online link under Tools. File an amended tax return for 2012 Dishonored payments. File an amended tax return for 2012  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. File an amended tax return for 2012 The penalty is $25 or 2% of the payment, whichever is more. File an amended tax return for 2012 However, the penalty on dishonored payments of $24. File an amended tax return for 2012 99 or less is an amount equal to the payment. File an amended tax return for 2012 For example, a dishonored payment of $18 is charged a penalty of $18. File an amended tax return for 2012 Private delivery services. File an amended tax return for 2012  You can use certain private delivery services designated by the IRS to send tax returns or payments. File an amended tax return for 2012 The list includes only the following: DHL Express (DHL): DHL Same Day Service. File an amended tax return for 2012 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File an amended tax return for 2012 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File an amended tax return for 2012 M. File an amended tax return for 2012 , UPS Worldwide Express Plus, and UPS Worldwide Express. File an amended tax return for 2012 For the IRS mailing address to use if you are using a private delivery service, go to IRS. File an amended tax return for 2012 gov and enter “private delivery service” in the search box. File an amended tax return for 2012 Your private delivery service can tell you how to get written proof of the mailing date. File an amended tax return for 2012 Private delivery services cannot deliver items to P. File an amended tax return for 2012 O. File an amended tax return for 2012 boxes. File an amended tax return for 2012 You must use the U. File an amended tax return for 2012 S. File an amended tax return for 2012 Postal Service to mail any item to an IRS P. File an amended tax return for 2012 O. File an amended tax return for 2012 box address. File an amended tax return for 2012 Recordkeeping. File an amended tax return for 2012  Keep all records of employment taxes for 4 years. File an amended tax return for 2012 These should be available for IRS review. File an amended tax return for 2012 There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. File an amended tax return for 2012 Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. File an amended tax return for 2012 See Farm Crew Leaders in section 2. File an amended tax return for 2012 Disregarded entities and qualified subchapter S subsidiaries (QSubs). File an amended tax return for 2012  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. File an amended tax return for 2012 Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. File an amended tax return for 2012 See Regulations sections 1. File an amended tax return for 2012 1361-4(a)(7) and 301. File an amended tax return for 2012 7701-2(c)(2)(iv). File an amended tax return for 2012 Photographs of missing children. File an amended tax return for 2012  The IRS is a proud partner with the National Center for Missing and Exploited Children. File an amended tax return for 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File an amended tax return for 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File an amended tax return for 2012 Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. File an amended tax return for 2012 A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. File an amended tax return for 2012 However, a statewide legal holiday does not delay the due date of federal tax deposits. File an amended tax return for 2012 See Deposits on Business Days Only in section 8. File an amended tax return for 2012 For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. File an amended tax return for 2012 S. File an amended tax return for 2012 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. File an amended tax return for 2012 See Private delivery services under Reminders. File an amended tax return for 2012 The following are important dates and responsibilities. File an amended tax return for 2012 Also see Publication 509, Tax Calendars. File an amended tax return for 2012 By January 31. File an amended tax return for 2012   Furnish wage and tax statements to employees. File an amended tax return for 2012 Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. File an amended tax return for 2012 See section 10 for more information. File an amended tax return for 2012 File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. File an amended tax return for 2012 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. File an amended tax return for 2012 U. File an amended tax return for 2012 S. File an amended tax return for 2012 Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. File an amended tax return for 2012 Pay or deposit (if more than $500) any balance of the tax due. File an amended tax return for 2012 If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File an amended tax return for 2012 File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. File an amended tax return for 2012 If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File an amended tax return for 2012 By February 28. File an amended tax return for 2012  File paper wage and tax statements with the Social Security Administration (SSA). File an amended tax return for 2012 File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). File an amended tax return for 2012 For electronically filed returns, see By March 31 next. File an amended tax return for 2012 By March 31. File an amended tax return for 2012  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. File an amended tax return for 2012 Visit the SSA's Reporting Instructions & Information webpage at www. File an amended tax return for 2012 socialsecurity. File an amended tax return for 2012 gov/employer for more information. File an amended tax return for 2012 By April 30, July 31, October 31, and January 31. File an amended tax return for 2012  File Form 941-SS with the IRS. File an amended tax return for 2012 If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File an amended tax return for 2012 Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. File an amended tax return for 2012 Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. File an amended tax return for 2012 If $500 or less, carry it over to the next quarter. File an amended tax return for 2012 See section 11 for more information. File an amended tax return for 2012 Prev  Up  Next   Home   More Online Publications