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How Do I File An Amendment To My Taxes

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How Do I File An Amendment To My Taxes

How do i file an amendment to my taxes Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. How do i file an amendment to my taxes Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How do i file an amendment to my taxes Definitions The following definitions are used throughout this publication. How do i file an amendment to my taxes Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. How do i file an amendment to my taxes See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. How do i file an amendment to my taxes Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. How do i file an amendment to my taxes You will need to know this date when using this publication for the various tax provisions. How do i file an amendment to my taxes Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. How do i file an amendment to my taxes Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. How do i file an amendment to my taxes 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. How do i file an amendment to my taxes 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. How do i file an amendment to my taxes 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. How do i file an amendment to my taxes 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. How do i file an amendment to my taxes 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. How do i file an amendment to my taxes Charles, Stone, Taney, Vernon, and Webster. How do i file an amendment to my taxes 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. How do i file an amendment to my taxes 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. How do i file an amendment to my taxes *For more details, go to www. How do i file an amendment to my taxes fema. How do i file an amendment to my taxes gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. How do i file an amendment to my taxes Charitable Giving Incentives. How do i file an amendment to my taxes Net Operating Losses. How do i file an amendment to my taxes Education Credits. How do i file an amendment to my taxes Recapture of Federal Mortgage Subsidy. How do i file an amendment to my taxes Tax Relief for Temporary Relocation. How do i file an amendment to my taxes Employee Retention Credit. How do i file an amendment to my taxes Employer Housing Credit and Exclusion. How do i file an amendment to my taxes Demolition and Clean-up Costs. How do i file an amendment to my taxes Increase in Rehabilitation Credit. How do i file an amendment to my taxes Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. How do i file an amendment to my taxes Clair, and Scott. How do i file an amendment to my taxes 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. How do i file an amendment to my taxes 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. How do i file an amendment to my taxes 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. How do i file an amendment to my taxes 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. How do i file an amendment to my taxes 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. How do i file an amendment to my taxes 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. How do i file an amendment to my taxes Genevieve, St. How do i file an amendment to my taxes Louis, the Independent City of St. How do i file an amendment to my taxes Louis, Scott, Sullivan, and Worth. How do i file an amendment to my taxes 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. How do i file an amendment to my taxes 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. How do i file an amendment to my taxes 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. How do i file an amendment to my taxes 06/05/2008through07/25/2008 Wisconsin Lafayette. How do i file an amendment to my taxes * For more details, go to www. How do i file an amendment to my taxes fema. How do i file an amendment to my taxes gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. How do i file an amendment to my taxes Individuals. How do i file an amendment to my taxes   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. How do i file an amendment to my taxes A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. How do i file an amendment to my taxes   A qualified contribution must also meet all of the following requirements. How do i file an amendment to my taxes Be paid after May 1, 2008, and before January 1, 2009. How do i file an amendment to my taxes The contribution must be for relief efforts in one or more Midwestern disaster areas. How do i file an amendment to my taxes Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. How do i file an amendment to my taxes   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. How do i file an amendment to my taxes You can carry over any contributions you are not able to deduct for 2008 because of this limit. How do i file an amendment to my taxes In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. How do i file an amendment to my taxes Exception. How do i file an amendment to my taxes   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. How do i file an amendment to my taxes Corporations. How do i file an amendment to my taxes   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. How do i file an amendment to my taxes Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. How do i file an amendment to my taxes The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. How do i file an amendment to my taxes Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. How do i file an amendment to my taxes Partners and shareholders. How do i file an amendment to my taxes   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. How do i file an amendment to my taxes More information. How do i file an amendment to my taxes   For more information, see Publication 526 or Publication 542, Corporations. How do i file an amendment to my taxes Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. How do i file an amendment to my taxes Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. How do i file an amendment to my taxes The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. How do i file an amendment to my taxes 41 cents per mile for the period July 1 through December 31, 2008. How do i file an amendment to my taxes Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. How do i file an amendment to my taxes You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. How do i file an amendment to my taxes You cannot claim a deduction or credit for amounts you exclude. How do i file an amendment to my taxes You must keep records of miles driven, time, place (or use), and purpose of the mileage. How do i file an amendment to my taxes The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. How do i file an amendment to my taxes 50. How do i file an amendment to my taxes 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. How do i file an amendment to my taxes 58. How do i file an amendment to my taxes 5 cents per mile for the period July 1 through December 31, 2008. How do i file an amendment to my taxes Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. How do i file an amendment to my taxes The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. How do i file an amendment to my taxes For more information, see Publication 547. How do i file an amendment to my taxes Limits on personal casualty or theft losses. How do i file an amendment to my taxes   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. How do i file an amendment to my taxes Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. How do i file an amendment to my taxes A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. How do i file an amendment to my taxes When to deduct the loss. How do i file an amendment to my taxes   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. How do i file an amendment to my taxes However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. How do i file an amendment to my taxes Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. How do i file an amendment to my taxes   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. How do i file an amendment to my taxes Cross out “2008” and enter “2007” at the top of Form 4684. How do i file an amendment to my taxes Time limit for making election. How do i file an amendment to my taxes   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. How do i file an amendment to my taxes The due date (without extensions) for filing your 2008 income tax return. How do i file an amendment to my taxes The due date (with extensions) for filing your 2007 income tax return. How do i file an amendment to my taxes Example. How do i file an amendment to my taxes If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. How do i file an amendment to my taxes Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. How do i file an amendment to my taxes Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. How do i file an amendment to my taxes Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). How do i file an amendment to my taxes However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. How do i file an amendment to my taxes For more information, see the Instructions for Form 4684. How do i file an amendment to my taxes Net Operating Losses This benefit applies only to the counties in Table 1. How do i file an amendment to my taxes Qualified disaster recovery assistance loss. How do i file an amendment to my taxes   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. How do i file an amendment to my taxes However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. How do i file an amendment to my taxes In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. How do i file an amendment to my taxes   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. How do i file an amendment to my taxes Qualified disaster recovery assistance casualty loss. How do i file an amendment to my taxes   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. How do i file an amendment to my taxes Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. How do i file an amendment to my taxes More information. How do i file an amendment to my taxes   For more information on NOLs, see Publication 536 or Publication 542, Corporations. How do i file an amendment to my taxes IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes Definitions Qualified disaster recovery assistance distribution. How do i file an amendment to my taxes   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. How do i file an amendment to my taxes The distribution was made on or after the applicable disaster date and before January 1, 2010. How do i file an amendment to my taxes Your main home was located in a Midwestern disaster area on the applicable disaster date. How do i file an amendment to my taxes You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. How do i file an amendment to my taxes Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. How do i file an amendment to my taxes   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. How do i file an amendment to my taxes   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. How do i file an amendment to my taxes If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. How do i file an amendment to my taxes   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. How do i file an amendment to my taxes Eligible retirement plan. How do i file an amendment to my taxes   An eligible retirement plan can be any of the following. How do i file an amendment to my taxes A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). How do i file an amendment to my taxes A qualified annuity plan. How do i file an amendment to my taxes A tax-sheltered annuity contract. How do i file an amendment to my taxes A governmental section 457 deferred compensation plan. How do i file an amendment to my taxes A traditional, SEP, SIMPLE, or Roth IRA. How do i file an amendment to my taxes Main home. How do i file an amendment to my taxes   Generally, your main home is the home where you live most of the time. How do i file an amendment to my taxes A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. How do i file an amendment to my taxes Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. How do i file an amendment to my taxes Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. How do i file an amendment to my taxes However, if you elect, you can include the entire distribution in your income in the year it was received. How do i file an amendment to my taxes Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). How do i file an amendment to my taxes However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. How do i file an amendment to my taxes For more information, see Form 8930. How do i file an amendment to my taxes Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. How do i file an amendment to my taxes If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. How do i file an amendment to my taxes Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. How do i file an amendment to my taxes However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. How do i file an amendment to my taxes You have three years from the day after the date you received the distribution to make a repayment. How do i file an amendment to my taxes Amounts that are repaid are treated as a qualified rollover and are not included in income. How do i file an amendment to my taxes Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. How do i file an amendment to my taxes See Form 8930 for more information on how to report repayments. How do i file an amendment to my taxes Exceptions. How do i file an amendment to my taxes   You cannot repay the following types of distributions. How do i file an amendment to my taxes Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). How do i file an amendment to my taxes Required minimum distributions. How do i file an amendment to my taxes Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. How do i file an amendment to my taxes Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. How do i file an amendment to my taxes If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. How do i file an amendment to my taxes For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. How do i file an amendment to my taxes To be a qualified distribution, the distribution must meet all of the following requirements. How do i file an amendment to my taxes The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. How do i file an amendment to my taxes The distribution was received after the date that was 6 months before the day after the applicable disaster date. How do i file an amendment to my taxes The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. How do i file an amendment to my taxes Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. How do i file an amendment to my taxes A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. How do i file an amendment to my taxes You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. How do i file an amendment to my taxes Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. How do i file an amendment to my taxes The following benefits are available to qualified individuals. How do i file an amendment to my taxes Increases to the limits for distributions treated as loans from employer plans. How do i file an amendment to my taxes A 1-year suspension for payments due on plan loans. How do i file an amendment to my taxes Qualified individual. How do i file an amendment to my taxes   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. How do i file an amendment to my taxes Limits on plan loans. How do i file an amendment to my taxes   The $50,000 limit for distributions treated as plan loans is increased to $100,000. How do i file an amendment to my taxes In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. How do i file an amendment to my taxes If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. How do i file an amendment to my taxes One-year suspension of loan payments. How do i file an amendment to my taxes   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. How do i file an amendment to my taxes To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. How do i file an amendment to my taxes Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. How do i file an amendment to my taxes You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. How do i file an amendment to my taxes Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. How do i file an amendment to my taxes Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes Earned income. How do i file an amendment to my taxes    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. How do i file an amendment to my taxes If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. How do i file an amendment to my taxes Joint returns. How do i file an amendment to my taxes   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. How do i file an amendment to my taxes If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. How do i file an amendment to my taxes Making the election. How do i file an amendment to my taxes   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. How do i file an amendment to my taxes However, you can make the election for the additional child tax credit even if you do not take the EIC. How do i file an amendment to my taxes   Electing to use your 2007 earned income can increase or decrease your EIC. How do i file an amendment to my taxes Take the following steps to decide whether to make the election. How do i file an amendment to my taxes Figure your 2008 EIC using your 2007 earned income. How do i file an amendment to my taxes Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. How do i file an amendment to my taxes Add the results of (1) and (2). How do i file an amendment to my taxes Figure your 2008 EIC using your 2008 earned income. How do i file an amendment to my taxes Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. How do i file an amendment to my taxes Add the results of (4) and (5). How do i file an amendment to my taxes Compare the results of (3) and (6). How do i file an amendment to my taxes If (3) is larger than (6), it is to your benefit to make the election. How do i file an amendment to my taxes If (3) is equal to or smaller than (6), making the election will not help you. How do i file an amendment to my taxes   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. How do i file an amendment to my taxes   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. How do i file an amendment to my taxes Getting your 2007 tax return information. How do i file an amendment to my taxes   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. How do i file an amendment to my taxes You can also get this information by visiting the IRS website at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov. How do i file an amendment to my taxes   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. How do i file an amendment to my taxes See Request for Copy or Transcript of Tax Return on page 11. How do i file an amendment to my taxes Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. How do i file an amendment to my taxes You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes The additional exemption amount is claimed on Form 8914. How do i file an amendment to my taxes You can claim an additional exemption amount only one time for a specific individual. How do i file an amendment to my taxes If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. How do i file an amendment to my taxes The maximum additional exemption amount you can claim for all displaced individuals is $2,000. How do i file an amendment to my taxes Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. How do i file an amendment to my taxes The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. How do i file an amendment to my taxes If married filing separately, the $2,000 can be divided in $500 increments between the spouses. How do i file an amendment to my taxes For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. How do i file an amendment to my taxes If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. How do i file an amendment to my taxes In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). How do i file an amendment to my taxes To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. How do i file an amendment to my taxes If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. How do i file an amendment to my taxes You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. How do i file an amendment to my taxes You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. How do i file an amendment to my taxes Food, clothing, or personal items consumed or used by the displaced individual. How do i file an amendment to my taxes Reimbursement for the cost of any long distance telephone calls made by the displaced individual. How do i file an amendment to my taxes Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. How do i file an amendment to my taxes However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. How do i file an amendment to my taxes Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. How do i file an amendment to my taxes For more information, see Form 8914. How do i file an amendment to my taxes Education Credits This benefit applies only to the counties in Table 1. How do i file an amendment to my taxes The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. How do i file an amendment to my taxes The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. How do i file an amendment to my taxes The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. How do i file an amendment to my taxes The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. How do i file an amendment to my taxes This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. How do i file an amendment to my taxes In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. How do i file an amendment to my taxes Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. How do i file an amendment to my taxes For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. How do i file an amendment to my taxes For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. How do i file an amendment to my taxes The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. How do i file an amendment to my taxes The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. How do i file an amendment to my taxes You will need to contact the eligible educational institution for qualified room and board costs. How do i file an amendment to my taxes For more information, see Form 8863. How do i file an amendment to my taxes See Form 8917 for the tuition and fees deduction. How do i file an amendment to my taxes Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. How do i file an amendment to my taxes Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. How do i file an amendment to my taxes However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. How do i file an amendment to my taxes This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. How do i file an amendment to my taxes Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. How do i file an amendment to my taxes Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. How do i file an amendment to my taxes If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. How do i file an amendment to my taxes This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. How do i file an amendment to my taxes You may also have to reduce certain tax attributes by the amount excluded. How do i file an amendment to my taxes For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). How do i file an amendment to my taxes Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. How do i file an amendment to my taxes The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. How do i file an amendment to my taxes The IRS has exercised this authority as follows. How do i file an amendment to my taxes In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. How do i file an amendment to my taxes Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. How do i file an amendment to my taxes An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. How do i file an amendment to my taxes The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). How do i file an amendment to my taxes Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). How do i file an amendment to my taxes Use Form 5884-A to claim the credit. How do i file an amendment to my taxes Employers affected by the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes Eligible employer. How do i file an amendment to my taxes   For this purpose, an eligible employer is any employer who meets all of the following. How do i file an amendment to my taxes Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. How do i file an amendment to my taxes Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. How do i file an amendment to my taxes Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes Eligible employee. How do i file an amendment to my taxes   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. How do i file an amendment to my taxes An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. How do i file an amendment to my taxes Qualified wages. How do i file an amendment to my taxes   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. How do i file an amendment to my taxes In addition, the wages must have been paid or incurred after the applicable disaster date. How do i file an amendment to my taxes    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. How do i file an amendment to my taxes    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). How do i file an amendment to my taxes Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. How do i file an amendment to my taxes Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. How do i file an amendment to my taxes   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. How do i file an amendment to my taxes For a special rule that applies to railroad employees, see section 51(h)(1)(B). How do i file an amendment to my taxes   Qualified wages do not include the following. How do i file an amendment to my taxes Wages paid to your dependent or a related individual. How do i file an amendment to my taxes See section 51(i)(1). How do i file an amendment to my taxes Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. How do i file an amendment to my taxes Wages for services of replacement workers during a strike or lockout. How do i file an amendment to my taxes   For more information, see Form 5884-A. How do i file an amendment to my taxes Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. How do i file an amendment to my taxes An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. How do i file an amendment to my taxes The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. How do i file an amendment to my taxes The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). How do i file an amendment to my taxes Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). How do i file an amendment to my taxes The employer must use Form 5884-A to claim the credit. How do i file an amendment to my taxes A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. How do i file an amendment to my taxes The employee cannot be your dependent or a related individual. How do i file an amendment to my taxes See section 51(i)(1). How do i file an amendment to my taxes For more information, see Form 5884-A. How do i file an amendment to my taxes Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. How do i file an amendment to my taxes You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. How do i file an amendment to my taxes Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. How do i file an amendment to my taxes Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. How do i file an amendment to my taxes Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. How do i file an amendment to my taxes The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. How do i file an amendment to my taxes For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. How do i file an amendment to my taxes For certified historic structures, the credit percentage is increased from 20% to 26%. How do i file an amendment to my taxes For more information, see Form 3468, Investment Credit. How do i file an amendment to my taxes Request for Copy or Transcript of Tax Return Request for copy of tax return. How do i file an amendment to my taxes   You can use Form 4506 to order a copy of your tax return. How do i file an amendment to my taxes Generally, there is a $57 fee for requesting each copy of a tax return. How do i file an amendment to my taxes If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. How do i file an amendment to my taxes Request for transcript of tax return. How do i file an amendment to my taxes   You can use Form 4506-T to order a free transcript of your tax return. How do i file an amendment to my taxes A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. How do i file an amendment to my taxes You can also call 1-800-829-1040 to order a transcript. How do i file an amendment to my taxes How To Get Tax Help Special IRS assistance. How do i file an amendment to my taxes   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. How do i file an amendment to my taxes We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. How do i file an amendment to my taxes Call 1-866-562-5227 Monday through FridayIn English–7 a. How do i file an amendment to my taxes m. How do i file an amendment to my taxes to 10 p. How do i file an amendment to my taxes m. How do i file an amendment to my taxes local timeIn Spanish–8 a. How do i file an amendment to my taxes m. How do i file an amendment to my taxes to 9:30 p. How do i file an amendment to my taxes m. How do i file an amendment to my taxes local time   The IRS website at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov has notices and other tax relief information. How do i file an amendment to my taxes Check it periodically for any new guidance. How do i file an amendment to my taxes You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How do i file an amendment to my taxes By selecting the method that is best for you, you will have quick and easy access to tax help. How do i file an amendment to my taxes Contacting your Taxpayer Advocate. How do i file an amendment to my taxes   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. How do i file an amendment to my taxes Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. How do i file an amendment to my taxes Our service is free, confidential, and tailored to meet your needs. How do i file an amendment to my taxes You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. How do i file an amendment to my taxes TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. How do i file an amendment to my taxes This includes businesses as well as individuals. How do i file an amendment to my taxes TAS employees know the IRS and how to navigate it. How do i file an amendment to my taxes We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. How do i file an amendment to my taxes TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. How do i file an amendment to my taxes You can call your local advocate, whose number is in your phone book, in Pub. How do i file an amendment to my taxes 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/advocate. How do i file an amendment to my taxes You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. How do i file an amendment to my taxes You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. How do i file an amendment to my taxes taxtoolkit. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov. How do i file an amendment to my taxes Low Income Taxpayer Clinics (LITCs). How do i file an amendment to my taxes   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. How do i file an amendment to my taxes LITCs are independent from the IRS. How do i file an amendment to my taxes Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. How do i file an amendment to my taxes If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. How do i file an amendment to my taxes For more information, see Publication 4134, Low Income Taxpayer Clinic List. How do i file an amendment to my taxes This publication is available at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. How do i file an amendment to my taxes Free tax services. How do i file an amendment to my taxes   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. How do i file an amendment to my taxes It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. How do i file an amendment to my taxes It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. How do i file an amendment to my taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How do i file an amendment to my taxes Free help with your return. How do i file an amendment to my taxes   Free help in preparing your return is available nationwide from IRS-trained volunteers. How do i file an amendment to my taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How do i file an amendment to my taxes Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How do i file an amendment to my taxes To find the nearest VITA or TCE site, call 1-800-829-1040. How do i file an amendment to my taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. How do i file an amendment to my taxes To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. How do i file an amendment to my taxes aarp. How do i file an amendment to my taxes org/money/taxaide. How do i file an amendment to my taxes   For more information on these programs, go to www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov and enter keyword “VITA” in the upper right-hand corner. How do i file an amendment to my taxes Internet. How do i file an amendment to my taxes You can access the IRS website at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov 24 hours a day, 7 days a week to: E-file your return. How do i file an amendment to my taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How do i file an amendment to my taxes Check the status of your 2009 refund. How do i file an amendment to my taxes Go to www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov and click on Where's My Refund. How do i file an amendment to my taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How do i file an amendment to my taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How do i file an amendment to my taxes Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How do i file an amendment to my taxes Download forms, instructions, and publications. How do i file an amendment to my taxes Order IRS products online. How do i file an amendment to my taxes Research your tax questions online. How do i file an amendment to my taxes Search publications online by topic or keyword. How do i file an amendment to my taxes Use the online Internal Revenue Code, Regulations, or other official guidance. How do i file an amendment to my taxes View Internal Revenue Bulletins (IRBs) published in the last few years. How do i file an amendment to my taxes Figure your withholding allowances using the withholding calculator online at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/individuals. How do i file an amendment to my taxes Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. How do i file an amendment to my taxes Sign up to receive local and national tax news by email. How do i file an amendment to my taxes Get information on starting and operating a small business. How do i file an amendment to my taxes Phone. How do i file an amendment to my taxes Many services are available by phone. How do i file an amendment to my taxes Ordering forms, instructions, and publications. How do i file an amendment to my taxes Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. How do i file an amendment to my taxes You should receive your order within 10 days. How do i file an amendment to my taxes Asking tax questions. How do i file an amendment to my taxes Call the IRS with your tax questions at 1-800-829-1040. How do i file an amendment to my taxes Solving problems. How do i file an amendment to my taxes You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How do i file an amendment to my taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How do i file an amendment to my taxes Call your local Taxpayer Assistance Center for an appointment. How do i file an amendment to my taxes To find the number, go to www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How do i file an amendment to my taxes TTY/TDD equipment. How do i file an amendment to my taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How do i file an amendment to my taxes TeleTax topics. How do i file an amendment to my taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How do i file an amendment to my taxes Refund information. How do i file an amendment to my taxes To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). How do i file an amendment to my taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How do i file an amendment to my taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How do i file an amendment to my taxes Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How do i file an amendment to my taxes Refunds are sent out weekly on Fridays. How do i file an amendment to my taxes If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. How do i file an amendment to my taxes Other refund information. How do i file an amendment to my taxes To check the status of a prior year refund or amended return refund, call 1-800-829-1954. How do i file an amendment to my taxes Evaluating the quality of our telephone services. How do i file an amendment to my taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How do i file an amendment to my taxes One method is for a second IRS representative to listen in on or record random telephone calls. How do i file an amendment to my taxes Another is to ask some callers to complete a short survey at the end of the call. How do i file an amendment to my taxes Walk-in. How do i file an amendment to my taxes Many products and services are available on a walk-in basis. How do i file an amendment to my taxes Products. How do i file an amendment to my taxes You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How do i file an amendment to my taxes Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. How do i file an amendment to my taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How do i file an amendment to my taxes Services. How do i file an amendment to my taxes You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How do i file an amendment to my taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How do i file an amendment to my taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. How do i file an amendment to my taxes No appointment is necessary—just walk in. How do i file an amendment to my taxes If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How do i file an amendment to my taxes A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How do i file an amendment to my taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How do i file an amendment to my taxes All other issues will be handled without an appointment. How do i file an amendment to my taxes To find the number of your local office, go to www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How do i file an amendment to my taxes Mail. How do i file an amendment to my taxes You can send your order for forms, instructions, and publications to the address below. How do i file an amendment to my taxes You should receive a response within 10 days after your request is received. How do i file an amendment to my taxes Internal Revenue Service1201 N. How do i file an amendment to my taxes Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. How do i file an amendment to my taxes You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How do i file an amendment to my taxes Prior-year forms, instructions, and publications. How do i file an amendment to my taxes Tax Map: an electronic research tool and finding aid. How do i file an amendment to my taxes Tax law frequently asked questions. How do i file an amendment to my taxes Tax Topics from the IRS telephone response system. How do i file an amendment to my taxes Internal Revenue Code—Title 26 of the U. How do i file an amendment to my taxes S. How do i file an amendment to my taxes Code. How do i file an amendment to my taxes Fill-in, print, and save features for most tax forms. How do i file an amendment to my taxes Internal Revenue Bulletins. How do i file an amendment to my taxes Toll-free and email technical support. How do i file an amendment to my taxes Two releases during the year. How do i file an amendment to my taxes – The first release will ship the beginning of January 2010. How do i file an amendment to my taxes – The final release will ship the beginning of March 2010. How do i file an amendment to my taxes Purchase the DVD from National Technical Information Service (NTIS) at www. How do i file an amendment to my taxes irs. How do i file an amendment to my taxes gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 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Disaster Relief Resource Center for Tax Professionals

Welcome to the IRS Disaster Relief Resource Center for Tax Professionals.

As a result of recent natural disasters, many payroll and practitioner businesses and their clients have suffered significant losses. Our goal is to provide resources and assistance to members of the impacted payroll and practitioner community.

Through this resource center we address many of the questions received from tax professionals. We've included information published by the IRS, along with links to IRS partners who may offer additional assistance. Many of our partners have developed Web pages that highlight the efforts they've made to help their fellow practitioners to recover and get re-established.

Up-to-date information on recent disasters can be found at Tax Relief in Disaster Situations.

Disaster Assistance Information

IRS Partner Disaster Relief Resources

American Bar Association (ABA)
A resource center for taxpayers in disaster situations provided by the American Bar Association (ABA).

American Institute of Certified Public Accountants (AICPA)
A central resource for a number of hurricane relief initiatives launched by the AICPA.

Association of Latino Professionals in Finance and Accounting (ALPFA)
A central resource for a number of initiatives launched by the ALPFA.

National Association of Black Accountants, Inc. (NABA)

National Association of Enrolled Agents (NAEA)
NAEA disaster relief information.

National Association of Tax Professionals (NATP) 
A listing of NATP Hurricane Disaster Tax Information.

National Society of Accountants (NSA)
Disaster relief initiatives for NSA members and their clients.

American Association of Attorney-Certified Public Accountants (AAA-CPA)

Publications

Disaster Relief Resources

Page Last Reviewed or Updated: 27-Jan-2014

The How Do I File An Amendment To My Taxes

How do i file an amendment to my taxes 34. How do i file an amendment to my taxes   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. How do i file an amendment to my taxes The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. How do i file an amendment to my taxes This chapter explains the following. How do i file an amendment to my taxes Who is a qualifying child. How do i file an amendment to my taxes The amount of the credit. How do i file an amendment to my taxes How to claim the credit. How do i file an amendment to my taxes The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. How do i file an amendment to my taxes If you have no tax. How do i file an amendment to my taxes   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. How do i file an amendment to my taxes If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. How do i file an amendment to my taxes However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). How do i file an amendment to my taxes Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate 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. How do i file an amendment to my taxes S. How do i file an amendment to my taxes citizen, a U. How do i file an amendment to my taxes S. How do i file an amendment to my taxes national, or a resident of the United States. How do i file an amendment to my taxes If the child was adopted, see Adopted child , later. How do i file an amendment to my taxes For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. How do i file an amendment to my taxes Example 1. How do i file an amendment to my taxes Your son turned 17 on December 30, 2013. How do i file an amendment to my taxes He is a citizen of the United States and you claimed him as a dependent on your return. How do i file an amendment to my taxes He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. How do i file an amendment to my taxes Example 2. How do i file an amendment to my taxes Your daughter turned 8 years old in 2013. How do i file an amendment to my taxes She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. How do i file an amendment to my taxes She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. How do i file an amendment to my taxes Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). How do i file an amendment to my taxes   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). How do i file an amendment to my taxes   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. How do i file an amendment to my taxes To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. How do i file an amendment to my taxes For more information about the substantial presence test, see Publication 519, U. How do i file an amendment to my taxes S. How do i file an amendment to my taxes Tax Guide for Aliens. How do i file an amendment to my taxes Adopted child. How do i file an amendment to my taxes   An adopted child is always treated as your own child. How do i file an amendment to my taxes An adopted child includes a child lawfully placed with you for legal adoption. How do i file an amendment to my taxes   If you are a U. How do i file an amendment to my taxes S. How do i file an amendment to my taxes citizen or U. How do i file an amendment to my taxes S. How do i file an amendment to my taxes 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. How do i file an amendment to my taxes Exceptions to time lived with you. How do i file an amendment to my taxes   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. How do i file an amendment to my taxes Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. How do i file an amendment to my taxes   There are also exceptions for kidnapped children and children of divorced or separated parents. How do i file an amendment to my taxes For details, see Residency Test in chapter 3. How do i file an amendment to my taxes Qualifying child of more than one person. How do i file an amendment to my taxes   A special rule applies if your qualifying child is the qualifying child of more than one person. How do i file an amendment to my taxes For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. How do i file an amendment to my taxes Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. How do i file an amendment to my taxes Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. How do i file an amendment to my taxes The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. How do i file an amendment to my taxes If this amount is zero, you cannot take this credit because there is no tax to reduce. How do i file an amendment to my taxes But you may be able to take the additional child tax credit. How do i file an amendment to my taxes See Additional Child Tax Credit , later. How do i file an amendment to my taxes Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. How do i file an amendment to my taxes Married filing jointly - $110,000. How do i file an amendment to my taxes Single, head of household, or qualifying widow(er) - $75,000. How do i file an amendment to my taxes Married filing separately - $55,000. How do i file an amendment to my taxes Modified AGI. How do i file an amendment to my taxes   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. How do i file an amendment to my taxes Any amount excluded from income because of the exclusion of income from  Puerto Rico. How do i file an amendment to my taxes On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. How do i file an amendment to my taxes ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. How do i file an amendment to my taxes Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. How do i file an amendment to my taxes Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. How do i file an amendment to my taxes Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. How do i file an amendment to my taxes   If you do not have any of the above, your modified AGI is the same as your AGI. How do i file an amendment to my taxes AGI. How do i file an amendment to my taxes   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. How do i file an amendment to my taxes Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. How do i file an amendment to my taxes You cannot claim the child tax credit on Form 1040EZ. How do i file an amendment to my taxes You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. How do i file an amendment to my taxes If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. How do i file an amendment to my taxes To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. How do i file an amendment to my taxes If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. How do i file an amendment to my taxes If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. How do i file an amendment to my taxes Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. How do i file an amendment to my taxes The additional child tax credit may give you a refund even if you do not owe any tax. How do i file an amendment to my taxes How to claim the additional child tax credit. How do i file an amendment to my taxes   To claim the additional child tax credit, follow the steps below. How do i file an amendment to my taxes Make sure you figured the amount, if any, of your child tax credit. How do i file an amendment to my taxes See Claiming the Credit , earlier. How do i file an amendment to my taxes If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. How do i file an amendment to my taxes If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. How do i file an amendment to my taxes Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. How do i file an amendment to my taxes Part I is distinct and separate from Parts II–IV. How do i file an amendment to my taxes If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. How do i file an amendment to my taxes Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). How do i file an amendment to my taxes When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). How do i file an amendment to my taxes If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. How do i file an amendment to my taxes Parts II–IV Parts II–IV help you figure your additional child tax credit. How do i file an amendment to my taxes Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. How do i file an amendment to my taxes See How to claim the additional child tax credit , earlier. 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