Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How To Amend A Tax Return Already Filed

1040nr Software FreeFreetaxusa 2012Free 2012 Tax Software DownloadFile Taxes 2010State Tax Forms And InstructionsTax Forms For 20091040 Ez FilingIrs E FileHow To Amend Tax Return OnlineCan You File State Taxes For FreeFiling State TaxForm 1040vIrs Form Ez 1040Turbotax Deluxe Federal E File State 2011 For Pc DownloadE-file State Taxes OnlyFree State And Federal Tax Preparation1040x CalculatorTax AmendmentFree Efile Taxes2012 Tax Form 1040ezFree State Tax Preparation OnlineFree State Income Tax ReturnFree 1040ez Tax FormsHr Block ComMyfreetaxes De ComHow To Fill Out Form 1040xHow To File An Amended Tax ReturnHow To Amend Taxes With TurbotaxFile Amended Tax ReturnIrs Form 1040a 2012Amending A Tax Return With TurbotaxHttps Www Freefilefillableforms ComAmended Tax ReturnsHow Do I File My 2011 Taxes OnlineHr BlockFile State Taxes OnlyEz Form 2014Irs Federal Tax Tables 20121040 Tax FormsHow To File Only State Taxes For Free

How To Amend A Tax Return Already Filed

How to amend a tax return already filed 7. How to amend a tax return already filed   Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. How to amend a tax return already filed The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. How to amend a tax return already filed The person providing the voyage (the operator of the vessel) is liable for the tax. How to amend a tax return already filed Voyage. How to amend a tax return already filed   A voyage is the vessel's journey that includes the outward and homeward trips or passages. How to amend a tax return already filed The voyage starts when the vessel begins to load passengers and continues until the vessel has completed at least one outward and one homeward passage. How to amend a tax return already filed The tax may be imposed even if a passenger does not make both an outward and a homeward passage as long as the voyage begins or ends in the United States. How to amend a tax return already filed Passenger. How to amend a tax return already filed   A passenger is an individual carried on the vessel other than the Master or a crew member or other individual engaged in the business of the vessel or its owners. How to amend a tax return already filed Example 1. How to amend a tax return already filed John Smith works as a guest lecturer. How to amend a tax return already filed The cruise line hired him for the benefit of the passengers. How to amend a tax return already filed Therefore, he is engaged in the business of the vessel and is not a passenger. How to amend a tax return already filed Example 2. How to amend a tax return already filed Marian Green is a travel agent. How to amend a tax return already filed She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. How to amend a tax return already filed She is a passenger. How to amend a tax return already filed Taxable situations. How to amend a tax return already filed   There are two taxable situations. How to amend a tax return already filed The first situation involves voyages on commercial passenger vessels extending over one or more nights. How to amend a tax return already filed A voyage extends over one or more nights if it extends for more than 24 hours. How to amend a tax return already filed A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. How to amend a tax return already filed   The second situation involves voyages on a commercial vessel transporting passengers engaged in gambling on the vessel beyond the territorial waters of the United States. How to amend a tax return already filed Territorial waters of the United States are those waters within the international boundary line between the United States and any contiguous foreign country or within 3 nautical miles (3. How to amend a tax return already filed 45 statute miles) from low tide on the coastline. How to amend a tax return already filed If passengers participate as players in any policy game or other lottery, or any other game of chance for money or other thing of value that the owner or operator of the vessel (or their employee, agent, or franchisee) conducts, sponsors, or operates, the voyage is subject to the ship passenger tax. How to amend a tax return already filed The tax applies regardless of the duration of the voyage. How to amend a tax return already filed A casual, friendly game of chance with other passengers that is not conducted, sponsored, or operated by the owner or operator is not gambling for determining if the voyage is subject to the ship passenger tax. How to amend a tax return already filed Exemptions. How to amend a tax return already filed   The tax does not apply when a vessel is on a voyage of less than 12 hours between 2 points in the United States or if a vessel is owned or operated by a state or local government. How to amend a tax return already filed Prev  Up  Next   Home   More Online Publications
Español

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Utah Department of Commerce

Website: Utah Department of Commerce

Address: Utah Department of Commerce
Division of Consumer Protection
160 E. 300 S, 2nd Floor
PO Box 146704
Salt Lake City, UT 84114-6704

Phone Number: 801-530-6601

Toll-free: 1-800-721-7233

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
PO Box 146800
Salt Lake City, UT 84114-6800

Phone Number: 801-538-8830

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Service
State Office Building, Room 3110
450 N. State St.
Salt Lake City, UT 84114-6901

Phone Number: 801-538-3800

Toll-free: 1-800-439-3805 (UT)

TTY: 801-538-3826

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce

Website: Department of Commerce

Address: Department of Commerce
Division of Securities
PO Box 146760
Salt Lake City, UT 84114-6760

Phone Number: 801-530-6600

Toll-free: 1-800-721-7233 (UT)

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Division of Public Utilities
160 East 300 South
Salt Lake City, UT 84114-6751

Phone Number: 801-530-6716

Back to Top

The How To Amend A Tax Return Already Filed

How to amend a tax return already filed 11. How to amend a tax return already filed   Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. How to amend a tax return already filed Generally, references to taxes on Form 720 include this fee. How to amend a tax return already filed Specified health insurance policies. How to amend a tax return already filed   For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. How to amend a tax return already filed 00, multiplied by the average number of lives covered under the policy for that policy year. How to amend a tax return already filed Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. How to amend a tax return already filed The actual count method. How to amend a tax return already filed For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. How to amend a tax return already filed The snapshot method. How to amend a tax return already filed For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. How to amend a tax return already filed The member months method. How to amend a tax return already filed And, 4. How to amend a tax return already filed The state form method. How to amend a tax return already filed The member months data and the data reported on state forms are based on the calendar year. How to amend a tax return already filed To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. How to amend a tax return already filed For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. How to amend a tax return already filed Applicable self-insured health plans. How to amend a tax return already filed   For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. How to amend a tax return already filed 00, multiplied by the average number of lives covered under the plan for that plan year. How to amend a tax return already filed Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. How to amend a tax return already filed Actual count method. How to amend a tax return already filed Snapshot method. How to amend a tax return already filed Form 5500 method. How to amend a tax return already filed However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. How to amend a tax return already filed Reporting and paying the fee. How to amend a tax return already filed   File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. How to amend a tax return already filed If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. How to amend a tax return already filed If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. How to amend a tax return already filed 30)), do not make an entry on the line for IRS No. How to amend a tax return already filed 133 on those filings. How to amend a tax return already filed   Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). How to amend a tax return already filed   However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. How to amend a tax return already filed See Electronic deposit requirement under How To Make Deposits in chapter 13, later. How to amend a tax return already filed More information. How to amend a tax return already filed   For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. How to amend a tax return already filed D. How to amend a tax return already filed 9602, which is on page 746 of I. How to amend a tax return already filed R. How to amend a tax return already filed B. How to amend a tax return already filed 2012-52 at www. How to amend a tax return already filed irs. How to amend a tax return already filed gov/pub/irs-irbs/irb12-52. How to amend a tax return already filed pdf. How to amend a tax return already filed Prev  Up  Next   Home   More Online Publications