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How To Amend A Tax Return

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How To Amend A Tax Return

How to amend a tax return 11. How to amend a tax return   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios Table of Contents Introduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos Introduction Este capítulo explica las reglas del impuesto federal sobre el ingreso para los beneficios del Seguro Social y beneficios equivalentes de la jubilación para empleados ferroviarios de nivel 1. How to amend a tax return Explica los siguientes temas: Cómo determinar si los beneficios están sujetos a impuestos. How to amend a tax return Cómo usar la hoja de trabajo de beneficios del Seguro Social (con ejemplos). How to amend a tax return Cómo declarar los beneficios sujetos a impuestos. How to amend a tax return Cómo tratar reintegros superiores a los beneficios recibidos durante el año. How to amend a tax return Los beneficios del Seguro Social incluyen los beneficios mensuales de jubilación, para el sobreviviente y de incapacidad. How to amend a tax return Éstos no incluyen pagos del Supplemental Security Income (Ingreso de seguridad suplementario o SSI, por sus siglas en inglés), los cuales no están sujetos a impuestos. How to amend a tax return Los beneficios equivalentes de la jubilación de empleados ferroviarios de nivel 1 son la parte de los beneficios de nivel 1 que un empleado ferroviario o beneficiario habría tenido derecho a recibir conforme al sistema del Seguro Social. How to amend a tax return Éstos se conocen habitualmente como el Social Security equivalent benefit (beneficio equivalente al Seguro Social o SSEB, por sus siglas en inglés) de los beneficios de nivel 1. How to amend a tax return Si recibió estos beneficios durante el año 2013, debería haber recibido un Formulario SSA-1099, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés, o un Formulario RRB-1099, Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. How to amend a tax return Estos formularios muestran las cantidades recibidas y reintegradas y los impuestos retenidos durante el año. How to amend a tax return Tal vez reciba más de uno de estos formularios para el mismo año. How to amend a tax return Debe sumar las cantidades que aparezcan en todos los Formularios SSA-1099 y los Formularios RRB-1099 que reciba para el año para determinar las cantidades totales recibidas y reintegradas, y los impuestos retenidos durante ese año. How to amend a tax return Consulte el Appendix (Apéndice) al final de la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés, para más información. How to amend a tax return Nota: El uso del término “beneficios” en este capítulo corresponde tanto a los beneficios del Seguro Social como a la parte del SSEB de los beneficios de jubilación de empleados ferroviarios de nivel 1. How to amend a tax return Lo que no cubre este capítulo. How to amend a tax return   Este capítulo no cubre las reglas tributarias para los siguientes beneficios de jubilación de empleados ferroviarios: Parte de los beneficios no equivalentes al Seguro Social (NSSEB, por sus siglas en inglés) de los beneficios de nivel 1. How to amend a tax return Beneficios de nivel 2. How to amend a tax return Beneficios dobles adquiridos. How to amend a tax return Beneficios suplementarios de anualidad. How to amend a tax return Para obtener información acerca de estos beneficios, consulte la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés. How to amend a tax return   Este capítulo no cubre las reglas tributarias para los beneficios del Seguro Social declarados en el Formulario SSA-1042S, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), o Formulario RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board (Declaración para destinatarios extranjeros no residentes de: Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. How to amend a tax return Para información sobre estos beneficios, vea la Publicación 519, U. How to amend a tax return S. How to amend a tax return Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés, y la Publicación 915, en inglés. How to amend a tax return   Este capítulo tampoco cubre las reglas tributarias sobre los beneficios extranjeros del Seguro Social. How to amend a tax return Estos beneficios están sujetos a impuestos como anualidades, a menos que estén exentos de impuestos estadounidenses o sean tratados como beneficios del Seguro Social estadounidense conforme a un tratado tributario. How to amend a tax return Useful Items - You may want to see: Publicación 505 Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés 575 Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés 915 Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés Formularios (e Instrucciones) 1040-ES Estimated Tax for Individuals (Impuesto estimado para las personas físicas), en inglés SSA-1099 Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés RRB-1099 Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés W-4V Voluntary Withholding Request (Solicitud de retención voluntaria), en inglés ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Para saber si alguna parte de los beneficios puede estar sujeta a impuestos, compare la cantidad base de su estado civil para efectos de la declaración con el total de: La mitad de los beneficios, más Todos los demás ingresos, incluidos los intereses exentos de impuestos. How to amend a tax return Al hacer esta comparación, no reste de los demás ingresos ninguna de las siguientes exclusiones: Intereses sobre bonos de ahorros estadounidenses calificados; Beneficios por adopción proporcionados por el empleador; Ingresos devengados en el extranjero o vivienda en el extranjero ni Ingresos devengados por residentes bona fide de la Samoa Estadounidense o Puerto Rico. How to amend a tax return Beneficios por hijos. How to amend a tax return   Las reglas en este capítulo corresponden a beneficios recibidos por hijos. How to amend a tax return Vea A quién se le cobran impuestos , más adelante. How to amend a tax return Cómo calcular el ingreso total. How to amend a tax return   Para calcular el total de la mitad de los beneficios más otros ingresos, use la Hoja de Trabajo 11-1 que aparece más adelante en este capítulo. How to amend a tax return Si el total es mayor que la cantidad base, es posible que parte de los beneficios esté sujeta a impuestos. How to amend a tax return    Si es casado y presenta una declaración conjunta para el año 2013, usted y su cónyuge tienen que sumar sus ingresos y beneficios para calcular si alguna parte de la suma de éstos está sujeta a impuestos. How to amend a tax return Aun si su cónyuge no recibió beneficios, tiene que sumar el ingreso de su cónyuge al suyo para calcular si alguna parte de los beneficios está sujeta a impuestos. How to amend a tax return    Si el único ingreso que recibió durante el año 2013 fue del Seguro Social o la parte del SSEB de los beneficios de jubilación para empleados ferroviarios de nivel 1, los beneficios no están, por lo general, sujetos a impuestos y probablemente no tenga que presentar una declaración. How to amend a tax return Si tiene ingresos además de beneficios, tal vez tenga que presentar una declaración aun si ninguna parte de los beneficios está sujeta a impuestos. How to amend a tax return Cantidad base. How to amend a tax return   La cantidad base es: $25,000 si es soltero, cabeza de familia o viudo que reúne los requisitos; $25,000 si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013; $32,000 si es casado que presenta una declaración conjunta o $-0- si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. How to amend a tax return Hoja de Trabajo 11-1. How to amend a tax return    Puede usar la Hoja de Trabajo 11-1 para calcular la cantidad de ingresos y compararla con la cantidad base. How to amend a tax return Ésta es una manera rápida de averiguar si alguna parte de sus beneficios está sujeta a impuestos. How to amend a tax return Hoja de Trabajo 11-1. How to amend a tax return Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. How to amend a tax return Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. How to amend a tax return Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. How to amend a tax return Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. How to amend a tax return A. How to amend a tax return   Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. How to amend a tax return B. How to amend a tax return Anote la mitad de la cantidad de la línea A B. How to amend a tax return   C. How to amend a tax return Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. How to amend a tax return   D. How to amend a tax return Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente) . How to amend a tax return D. How to amend a tax return   E. How to amend a tax return Sume las líneas B, C y D E. How to amend a tax return   Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. How to amend a tax return Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. How to amend a tax return Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. How to amend a tax return Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). How to amend a tax return Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. How to amend a tax return Ejemplo. How to amend a tax return Usted y su cónyuge (ambos mayores de 65 años de edad) presentan una declaración conjunta para el año 2013 y ambos recibieron beneficios del Seguro Social durante el año. How to amend a tax return En enero del año 2014, usted recibió un Formulario SSA-1099 que muestra beneficios netos de $7,500 en el recuadro 5. How to amend a tax return Su cónyuge recibió un Formulario SSA-1099 que muestra beneficios netos de $3,500 en el recuadro 5. How to amend a tax return Además, usted recibió una pensión sujeta a impuestos de $22,800 e ingresos de intereses de $500. How to amend a tax return No tuvo ningún ingreso de intereses exentos de impuestos. How to amend a tax return Sus beneficios no están sujetos a impuestos para el año 2013 debido a que su ingreso, según lo calculado en la Hoja de Trabajo 11-1 completada, no es mayor que la cantidad base ($32,000) para una persona casada que presenta una declaración conjunta. How to amend a tax return Aunque ninguna cantidad de sus beneficios está sujeta a impuestos, usted tiene que presentar una declaración para el año 2013 debido a que su ingreso bruto sujeto a impuestos ($23,300) excede de la cantidad mínima requerida para la presentación de la declaración correspondiente a su estado civil para efectos de la declaración. How to amend a tax return Hoja de Trabajo 11-1 completada. How to amend a tax return Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. How to amend a tax return Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. How to amend a tax return Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. How to amend a tax return Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. How to amend a tax return A. How to amend a tax return $ 11,000 Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. How to amend a tax return B. How to amend a tax return Anote la mitad de la cantidad de la línea A B. How to amend a tax return 5,500 C. How to amend a tax return Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. How to amend a tax return 23,300 D. How to amend a tax return Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente). How to amend a tax return D. How to amend a tax return -0- E. How to amend a tax return Sume las líneas B, C y D E. How to amend a tax return $28,800 Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. How to amend a tax return Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. How to amend a tax return Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. How to amend a tax return Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). How to amend a tax return Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. How to amend a tax return A quién se le cobran impuestos. How to amend a tax return   Los beneficios se incluyen en los ingresos sujetos a impuestos (según estén sujetos a impuestos) de la persona que tiene derecho legal a recibirlos. How to amend a tax return Por ejemplo, si usted y su hijo reciben beneficios, pero el cheque de su hijo está a nombre de usted, tiene que usar sólo la parte de los beneficios que le corresponde a usted para ver si alguna parte de los beneficios en su caso está sujeta a impuestos. How to amend a tax return La mitad de la parte correspondiente a su hijo tiene que sumarse a los demás ingresos de su hijo para saber si alguna parte de esos beneficios está sujeta a impuestos para su hijo. How to amend a tax return Reintegro de beneficios. How to amend a tax return   Todo reintegro de beneficios que usted haya hecho durante el año 2013 tiene que restarse de los beneficios brutos que recibió en el año 2013. How to amend a tax return No importa si el reintegro fue por beneficios recibidos en el año 2013 o en un año anterior. How to amend a tax return Si el reintegro fue mayor que los beneficios brutos recibidos en el año 2013, consulte Reintegros Superiores a los Beneficios Brutos , más adelante. How to amend a tax return   Los beneficios brutos aparecen en el recuadro 3 del Formulario SSA-1099 o RRB-1099. How to amend a tax return Los reintegros aparecen en el recuadro 4. How to amend a tax return La cantidad del recuadro 5 muestra los beneficios netos del año 2013 (recuadro 3 menos recuadro 4). How to amend a tax return Use la cantidad del recuadro 5 para calcular si alguna parte de sus beneficios está sujeta a impuestos. How to amend a tax return Retención de impuestos e impuesto estimado. How to amend a tax return   Puede optar por que se haga la retención del impuesto federal sobre el ingreso de sus beneficios del Seguro Social y/o de la parte del SSEB de sus beneficios de jubilación para empleados ferroviarios de nivel 1. How to amend a tax return Si opta por hacerlo, tiene que completar un Formulario W-4V. How to amend a tax return   Si opta por no hacer la retención del impuesto sobre el ingreso, tal vez tenga que solicitar la retención adicional de otros ingresos o pagar un impuesto estimado durante el año. How to amend a tax return Para más detalles, consulte la Publicación 505 o las instrucciones para el Formulario 1040-ES, ambas en inglés. How to amend a tax return Cómo Declarar los Beneficios Si parte de sus beneficios está sujeta a impuestos, tiene que usar el Formulario 1040 o el Formulario 1040A. How to amend a tax return No puede usar el Formulario 1040EZ. How to amend a tax return Cómo hacer la declaración en el Formulario 1040. How to amend a tax return   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 20a y la parte sujeta a impuestos en la línea 20b. How to amend a tax return Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a. How to amend a tax return Cómo hacer la declaración en el Formulario 1040A. How to amend a tax return   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 14a y la parte sujeta a impuestos en la línea 14b. How to amend a tax return Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 14a. How to amend a tax return Beneficios no sujetos a impuestos. How to amend a tax return   Si presenta el Formulario 1040EZ, no declare beneficios en su declaración de impuestos. How to amend a tax return Si presenta el Formulario 1040 o Formulario 1040A, declare sus beneficios netos (la cantidad total del recuadro 5 de todos sus Formularios SSA-1099 y Formularios RRB-1099) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. How to amend a tax return Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. How to amend a tax return Si es casado que presenta la declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. How to amend a tax return ¿Cuánto Está Sujeto a Impuestos? Si parte de sus beneficios está sujeta a impuestos, dicha cantidad depende de la cantidad total de los beneficios y otros ingresos. How to amend a tax return Normalmente, cuanto más alta sea esa cantidad total, mayor es la parte sujeta a impuestos de los beneficios. How to amend a tax return Máxima parte sujeta a impuestos. How to amend a tax return   Por lo general, hasta el 50% de los beneficios están sujetos a impuestos. How to amend a tax return Sin embargo, hasta el 85% de los beneficios pueden estar sujetos a impuestos si en su caso se da alguna de las siguientes situaciones: El total de la mitad de los beneficios más todos los demás ingresos es mayor de $34,000 ($44,000 si es casado que presenta una declaración conjunta). How to amend a tax return Es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. How to amend a tax return Qué hoja de trabajo debe usar. How to amend a tax return   En las instrucciones del Formulario 1040 o del Formulario 1040A hay una hoja de trabajo para calcular los beneficios sujetos a impuestos. How to amend a tax return Puede usar esa hoja de trabajo o la Hoja de Trabajo 1 de la Publicación 915, en inglés, a menos que alguna de las siguientes situaciones corresponda a su caso: Hizo aportaciones a un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) tradicional y usted o su cónyuge está cubierto por un plan de jubilación del trabajo. How to amend a tax return En esta situación, usted tiene que usar las hojas de trabajo especiales del Appendix (Apéndice) B de la Publicación 590, en inglés, para calcular la deducción por un arreglo IRA y los beneficios sujetos a impuestos. How to amend a tax return La situación (1) no le corresponde y usted declara una exclusión por intereses sobre los bonos de ahorros estadounidenses calificados (Formulario 8815), beneficios por adopción (Formulario 8839), ingresos devengados en el extranjero o vivienda en el extranjero (Formulario 2555 o Formulario 2555-EZ), o ingresos devengados en la Samoa Estadounidense (Formulario 4563) o Puerto Rico declarados por residentes bona fide. How to amend a tax return En esta situación, se tiene que usar la Hoja de Trabajo 1 de la Publicación 915, en inglés, para calcular los beneficios sujetos a impuestos. How to amend a tax return Recibió un pago de suma global por un año anterior. How to amend a tax return En esta situación, complete además la Hoja de Trabajo 2 ó 3 y la Hoja de Trabajo 4 de la Publicación 915, en inglés. How to amend a tax return Consulte Elección de suma global , tema que aparece a continuación. How to amend a tax return Elección de suma global. How to amend a tax return   Tiene que incluir la parte sujeta a impuestos de un pago de suma global (retroactivo) de beneficios recibidos en el año 2013 en los ingresos del año 2013, aun si el pago incluye beneficios de un año anterior. How to amend a tax return    Este pago global de beneficios no debe confundirse con el pago global de beneficios por fallecimiento que la SSA y la RRB pagan a muchos de sus beneficiarios. How to amend a tax return Ninguna parte del pago global de beneficios por fallecimiento está sujeta a impuestos. How to amend a tax return   Generalmente, se usa el ingreso del año 2013 para calcular la parte sujeta a impuestos del total de beneficios recibidos en el año 2013. How to amend a tax return Sin embargo, tal vez pueda calcular la parte sujeta a impuestos de un pago de suma global de un año anterior por separado, mediante el uso del ingreso del año anterior. How to amend a tax return Puede optar por este método si eso reduce los beneficios sujetos a impuestos. How to amend a tax return Cómo elegir su opción. How to amend a tax return   Si recibió un pago global de beneficios en el año 2013 que incluya beneficios de uno o más años anteriores, siga las instrucciones de la Publicación 915 bajo Lump-Sum Election (Elección de suma global) para saber si dicha elección reducirá sus beneficios sujetos a impuestos. How to amend a tax return Ese análisis también explica cómo elegir la opción que le sea de mayor beneficio. How to amend a tax return    Debido a que los beneficios sujetos a impuestos de ese año anterior se incluyen en el ingreso del año 2013, no es necesario realizar ningún ajuste en la declaración del año anterior. How to amend a tax return No presente una declaración enmendada del año anterior. How to amend a tax return Ejemplos Los siguientes son algunos ejemplos que puede usar como guía para calcular la parte sujeta a impuestos de sus beneficios. How to amend a tax return Ejemplo 1. How to amend a tax return Jorge Blanco es soltero y presenta el Formulario 1040 para el año 2013. How to amend a tax return Jorge recibió los siguientes ingresos en el año 2013: Pensión íntegramente sujeta a impuestos $18,600 Salario de trabajo a tiempo parcial 9,400 Ingreso de intereses sujeto a impuestos 990 Total $28,990 Además, Jorge recibió beneficios del Seguro Social durante el año 2013. How to amend a tax return El Formulario SSA-1099 que recibió en enero del año 2014 muestra $5,980 en el recuadro 5. How to amend a tax return Para calcular sus beneficios sujetos a impuestos, Jorge completa la hoja de trabajo que aparece aquí. How to amend a tax return Hoja de Trabajo 1 completada. How to amend a tax return Cómo Calcular los Beneficios Sujetos a Impuestos 1. How to amend a tax return Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. How to amend a tax return Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. How to amend a tax return $5,980 2. How to amend a tax return Anote la mitad de la línea 1. How to amend a tax return 2,990 3. How to amend a tax return Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. How to amend a tax return     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 28,990 4. How to amend a tax return Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. How to amend a tax return -0- 5. How to amend a tax return Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . How to amend a tax return . How to amend a tax return -0- 6. How to amend a tax return Sume las líneas 2, 3, 4 y 5 31,980 7. How to amend a tax return Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. How to amend a tax return     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. How to amend a tax return -0- 8. How to amend a tax return ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. How to amend a tax return Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. How to amend a tax return Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. How to amend a tax return   Sí. How to amend a tax return Reste la línea 7 de la línea 6 31,980 9. How to amend a tax return Si es: Casado que presenta una declaración conjunta, anote $32,000. How to amend a tax return Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. How to amend a tax return 25,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. How to amend a tax return 85) y anote el resultado en la línea 17. How to amend a tax return Luego, pase a la línea 18. How to amend a tax return   10. How to amend a tax return ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. How to amend a tax return Ninguna parte de los beneficios está sujeta a impuestos. How to amend a tax return Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. How to amend a tax return Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. How to amend a tax return     Sí. How to amend a tax return Reste la línea 9 de la línea 8 6,980 11. How to amend a tax return Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. How to amend a tax return 9,000 12. How to amend a tax return Reste la línea 11 de la línea 10. How to amend a tax return Si el resultado es cero o menos, anote “-0-”. How to amend a tax return -0- 13. How to amend a tax return De las líneas 10 y 11, anote la que sea menor 6,980 14. How to amend a tax return Anote la mitad de la línea 13. How to amend a tax return 3,490 15. How to amend a tax return De las líneas 2 y 14, anote la que sea menor 2,990 16. How to amend a tax return Multiplique la línea 12 por 85% (0. How to amend a tax return 85). How to amend a tax return Si la línea 12 es cero, anote “-0-”. How to amend a tax return -0- 17. How to amend a tax return Sume las líneas 15 y 16. How to amend a tax return 2,990 18. How to amend a tax return Multiplique la línea 1 por 85% (0. How to amend a tax return 85). How to amend a tax return 5,083 19. How to amend a tax return Beneficios sujetos a impuestos. How to amend a tax return De las líneas 17 y 18, anote la que sea menor. How to amend a tax return Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. How to amend a tax return $2,990       La cantidad de la línea 19 de la hoja de trabajo de Jorge muestra que $2,990 de sus beneficios del Seguro Social están sujetos a impuestos. How to amend a tax return En la línea 20a de su Formulario 1040, Jorge anota sus beneficios netos de $5,980. How to amend a tax return En la línea 20b, anota beneficios sujetos a impuestos de $2,990. How to amend a tax return   Ejemplo 2. How to amend a tax return Raimundo y Alicia García presentan una declaración conjunta en el Formulario 1040A para el año 2013. How to amend a tax return Raimundo está jubilado y recibió una pensión íntegramente sujeta a impuestos de $15,500. How to amend a tax return Además, recibió beneficios del Seguro Social y su Formulario SSA-1099 para el año 2013 muestra beneficios netos de $5,600 en el recuadro 5. How to amend a tax return Alicia trabajó durante el año y tuvo un salario de $14,000. How to amend a tax return Ella efectuó un pago deducible a su arreglo IRA de $1,000. How to amend a tax return Raimundo y Alicia tienen dos cuentas de ahorros con un total de $250 de ingresos de intereses sujetos a impuestos. How to amend a tax return Ellos completan la Hoja de Trabajo 1, anotando $29,750 ($15,500 + $14,000 + $250) en la línea 3. How to amend a tax return Ellos descubren que ninguna parte de los beneficios del Seguro Social de Raimundo está sujeta a impuestos. How to amend a tax return En el Formulario 1040A, anotan $5,600 en la línea 14a y “-0-” en la línea 14b. How to amend a tax return Hoja de Trabajo 1 completada. How to amend a tax return Cómo Calcular los Beneficios Sujetos a Impuestos 1. How to amend a tax return Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. How to amend a tax return Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. How to amend a tax return $5,600 2. How to amend a tax return Anote la mitad de la línea 1. How to amend a tax return 2,800 3. How to amend a tax return Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b,17 a 19 y 21. How to amend a tax return     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 29,750 4. How to amend a tax return Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. How to amend a tax return -0- 5. How to amend a tax return Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico -0- 6. How to amend a tax return Sume las líneas 2, 3, 4 y 5 32,550 7. How to amend a tax return Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. How to amend a tax return     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. How to amend a tax return 1,000 8. How to amend a tax return ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. How to amend a tax return Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. How to amend a tax return Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. How to amend a tax return   Sí. How to amend a tax return Reste la línea 7 de la línea 6 31,550 9. How to amend a tax return Si es: Casado que presenta una declaración conjunta, anote $32,000. How to amend a tax return Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. How to amend a tax return 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. How to amend a tax return 85) y anote el resultado en la línea 17. How to amend a tax return Luego, pase a la línea 18. How to amend a tax return   10. How to amend a tax return ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. How to amend a tax return Ninguna parte de los beneficios está sujeta a impuestos. How to amend a tax return Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. How to amend a tax return Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. How to amend a tax return     Sí. How to amend a tax return Reste la línea 9 de la línea 8   11. How to amend a tax return Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. How to amend a tax return   12. How to amend a tax return Reste la línea 11 de la línea 10. How to amend a tax return Si el resultado es cero o menos, anote “-0-”. How to amend a tax return   13. How to amend a tax return De las líneas 10 y 11, anote la que sea menor   14. How to amend a tax return Anote la mitad de la línea 13. How to amend a tax return   15. How to amend a tax return De las líneas 2 y 14, anote la que sea menor   16. How to amend a tax return Multiplique la línea 12 por 85% (0. How to amend a tax return 85). How to amend a tax return Si la línea 12 es cero, anote “-0-”. How to amend a tax return   17. How to amend a tax return Sume las líneas 15 y 16. How to amend a tax return   18. How to amend a tax return Multiplique la línea 1 por 85% (0. How to amend a tax return 85). How to amend a tax return   19. How to amend a tax return Beneficios sujetos a impuestos. How to amend a tax return De las líneas 17 y 18, anote la que sea menor. How to amend a tax return Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. How to amend a tax return   Ejemplo 3. How to amend a tax return José y Beatriz Pérez presentan una declaración conjunta en el Formulario 1040 del año 2013. How to amend a tax return José es empleado ferroviario jubilado y en el año 2013 recibió la parte de beneficios equivalentes del Seguro Social (SSEB, por sus siglas en inglés) de los beneficios de jubilación para empleados ferroviarios de nivel 1. How to amend a tax return El Formulario RRB-1099 de José muestra $10,000 en el recuadro 5. How to amend a tax return Beatriz es funcionaria del gobierno jubilada y recibe una pensión íntegramente sujeta a impuestos de $38,000. How to amend a tax return Ellos tuvieron $2,300 de ingresos de intereses sujetos a impuestos más $200 de intereses sobre bonos de ahorros estadounidenses calificados. How to amend a tax return Los intereses sobre bonos de ahorros cumplieron las condiciones de la exclusión. How to amend a tax return Calculan sus beneficios sujetos a impuestos completando la Hoja de Trabajo 1. How to amend a tax return Ya que han recibido intereses sobre bonos de ahorros estadounidenses calificados, siguen las instrucciones en la primera parte de la hoja de trabajo y, en la línea 3 de la misma, anotan la cantidad de la línea 2 del Anexo B (Formulario 1040A o del Formulario 1040) en vez de anotar la cantidad de la línea 8a del Formulario 1040. How to amend a tax return En la línea 3 de la hoja de trabajo, anotan $40,500 ($38,000 + $2,500). How to amend a tax return Hoja de Trabajo 1 completada. How to amend a tax return Cómo Calcular los Beneficios Sujetos a Impuestos Tenga en cuenta los siguientes puntos antes de completar esta hoja de trabajo: • Si es casado que presenta una declaración por separado y no vivió con su cónyuge durante todo el año 2013, anote “D” a la derecha de la palabra “benefits” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. How to amend a tax return • No utilice esta hoja de trabajo si reintegró beneficios en el año 2013 y el total de estos reintegros (el recuadro 4 de los Formularios SSA-1099 y RRB-1099) era mayor que los beneficios brutos que recibió para el año 2013 (el recuadro 3 de los Formularios SSA-1099 y RRB-1099). How to amend a tax return Ninguna parte de los beneficios está sujeta a impuestos para el año 2013. How to amend a tax return Para información adicional, vea Reintegros Superiores a los Beneficios Brutos . How to amend a tax return • Si presenta el Formulario 8815, Exclusion of Interest From Series EE and I U. How to amend a tax return S. How to amend a tax return Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de los bonos de ahorros estadounidenses calificados de las series EE e I emitidos después de 1989), no anote en la línea 3 de esta hoja de trabajo la cantidad de la línea 8a del Formulario 1040 o de la línea 3 del Formulario 1040A. How to amend a tax return En lugar de ello, anote la cantidad de la línea 2 del Anexo B del Formulario 1040A o Formulario 1040. How to amend a tax return       1. How to amend a tax return Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. How to amend a tax return Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. How to amend a tax return $10,000 2. How to amend a tax return Anote la mitad de la línea 1. How to amend a tax return 5,000 3. How to amend a tax return Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. How to amend a tax return     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 40,500 4. How to amend a tax return Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. How to amend a tax return -0- 5. How to amend a tax return Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . How to amend a tax return . How to amend a tax return -0- 6. How to amend a tax return Sume las líneas 2, 3, 4 y 5 45,500 7. How to amend a tax return Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040, y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. How to amend a tax return     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. How to amend a tax return -0- 8. How to amend a tax return ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. How to amend a tax return Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. How to amend a tax return Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. How to amend a tax return   Sí. How to amend a tax return Reste la línea 7 de la línea 6 45,500 9. How to amend a tax return Si es: Casado que presenta una declaración conjunta, anote $32,000. How to amend a tax return Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. How to amend a tax return 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. How to amend a tax return 85) y anote el resultado en la línea 17. How to amend a tax return Luego, pase a la línea 18. How to amend a tax return   10. How to amend a tax return ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. How to amend a tax return Ninguna parte de los beneficios está sujeta a impuestos. How to amend a tax return Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. How to amend a tax return Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. How to amend a tax return     Sí. How to amend a tax return Reste la línea 9 de la línea 8 13,500 11. How to amend a tax return Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. How to amend a tax return 12,000 12. How to amend a tax return Reste la línea 11 de la línea 10. How to amend a tax return Si el resultado es cero o menos, anote “-0-”. How to amend a tax return 1,500 13. How to amend a tax return De las líneas 10 y 11, anote la que sea menor 12,000 14. How to amend a tax return Anote la mitad de la línea 13. How to amend a tax return 6,000 15. How to amend a tax return De las líneas 2 y 14, anote la que sea menor 5,000 16. How to amend a tax return Multiplique la línea 12 por 85% (0. How to amend a tax return 85). How to amend a tax return Si la línea 12 es cero, anote “-0-”. How to amend a tax return 1,275 17. How to amend a tax return Sume las líneas 15 y 16. How to amend a tax return 6,275 18. How to amend a tax return Multiplique la línea 1 por 85% (0. How to amend a tax return 85). How to amend a tax return 8,500 19. How to amend a tax return Beneficios sujetos a impuestos. How to amend a tax return De las líneas 17 y 18, anote la que sea menor. How to amend a tax return Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. How to amend a tax return $6,275 Más del 50% de los beneficios netos de José están sujetos a impuestos debido a que el ingreso de la línea 8 de la hoja de trabajo ($45,500) es mayor que $44,000. How to amend a tax return José y Beatriz anotan $10,000 en la línea 20a del Formulario 1040 y $6,275 en la línea 20b del Formulario 1040. How to amend a tax return Deducciones Relacionadas con los Beneficios Tal vez tenga derecho a deducir ciertas cantidades relacionadas con los beneficios que reciba. How to amend a tax return Pagos por incapacidad. How to amend a tax return   Tal vez haya recibido pagos por incapacidad de su empleador o de una compañía de seguros que usted incluyó como ingresos en la declaración de impuestos de algún año anterior. How to amend a tax return Si recibió un pago de suma global de la SSA o de la RRB, y tuvo que reintegrar al empleador o compañía de seguros los pagos por incapacidad, puede declarar una deducción detallada por la parte de los pagos que incluyó en los ingresos brutos de ese año anterior. How to amend a tax return Si la cantidad que reintegra es más de $3,000, tal vez pueda reclamar un crédito tributario en su lugar. How to amend a tax return Declare la deducción o crédito de la misma manera que se explica bajo Reintegros Superiores a los Beneficios Brutos , más adelante. How to amend a tax return Gastos por asuntos legales. How to amend a tax return   Normalmente se pueden deducir gastos por asuntos legales pagados, o en los que haya incurrido, para producir o cobrar ingresos sujetos a impuestos o relacionados con la determinación, el cobro o el reembolso de algún impuesto. How to amend a tax return   Los gastos por asuntos legales por el cobro de la parte sujeta a impuestos de sus beneficios son deducibles como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). How to amend a tax return Reintegros Superiores a los Beneficios Brutos En algunas situaciones, el Formulario SSA-1099 o el Formulario RRB-1099 mostrará que el total de los beneficios reintegrados (recuadro 4) es superior a los beneficios brutos (recuadro 3) recibidos. How to amend a tax return Si esto ocurre, los beneficios netos del recuadro 5 serán una cifra negativa (una cifra entre paréntesis) y ninguna parte de los beneficios estará sujeta a impuestos. How to amend a tax return No use una hoja de trabajo en este caso. How to amend a tax return Si recibe más de un formulario, una cifra negativa en el recuadro 5 de un formulario compensa una cifra positiva en el recuadro 5 de otro formulario para ese mismo año. How to amend a tax return Si tiene alguna duda acerca de esta cifra negativa, comuníquese con la oficina local de la SSA o la oficina regional de la RRB. How to amend a tax return Declaración conjunta. How to amend a tax return   Si usted y su cónyuge presentan una declaración conjunta y su Formulario SSA-1099 o RRB-1099 tiene una cifra negativa en el recuadro 5, pero la de su cónyuge no, reste la cantidad del recuadro 5 de su formulario de la cantidad del recuadro 5 del formulario de su cónyuge. How to amend a tax return Esto se hace para obtener los beneficios netos al calcular si está sujeta a impuestos la suma de sus beneficios y los de su cónyuge. How to amend a tax return Ejemplo. How to amend a tax return Juan y María presentan una declaración conjunta para el año 2013. How to amend a tax return Juan recibió el Formulario SSA-1099 que muestra $3,000 en el recuadro 5. How to amend a tax return María también recibió el Formulario SSA-1099 y la cantidad en el recuadro 5 fue ($500). How to amend a tax return Juan y María anotarán $2,500 ($3,000 menos $500) en concepto de beneficios netos al calcular si alguna parte de la suma de sus beneficios está sujeta a impuestos. How to amend a tax return Reintegro de beneficios recibidos en un año anterior. How to amend a tax return   Si la cantidad total que aparece en el recuadro 5 de todos los Formularios SSA-1099 y RRB-1099 es una cifra negativa, puede declarar una deducción detallada por la parte de esta cifra negativa que representa los beneficios que usted incluyó en el ingreso bruto de un año anterior. How to amend a tax return Deducción de $3,000 o menos. How to amend a tax return   Si esta deducción es $3,000 o menos, está sujeta al límite del 2% del ingreso bruto ajustado que corresponde a ciertas deducciones misceláneas detalladas. How to amend a tax return Reclámela en la línea 23 del Anexo A (Formulario 1040). How to amend a tax return Deducción de más de $3,000. How to amend a tax return    Si esta deducción es superior a $3,000, usted debe calcular el impuesto de dos maneras: Calcule el impuesto para el año 2013 con la deducción detallada incluida en la línea 28 del Anexo A. How to amend a tax return Calcule el impuesto para el año 2013 en los pasos siguientes: Calcule el impuesto sin la deducción detallada incluida en la línea 28 del Anexo A. How to amend a tax return Para cada año después de 1983 para el cual una parte de la cifra negativa representa un reintegro de beneficios, vuelva a calcular los beneficios sujetos a impuestos como si el total de éstos para el año hubiera sido reducido por aquella parte de la cifra negativa. How to amend a tax return Luego, vuelva a calcular el impuesto para ese año. How to amend a tax return Reste el total de las cantidades de impuestos recalculadas en el apartado (b) del total de las cantidades de impuestos reales. How to amend a tax return Reste el resultado del apartado (c) del resultado del apartado (a). How to amend a tax return Compare el impuesto calculado con los métodos (1) y (2). How to amend a tax return Su impuesto para el año 2013 es la menor de las dos cantidades. How to amend a tax return Si el método (1) genera menos impuestos, declare la deducción detallada en la línea 28 del Anexo A (Formulario 1040). How to amend a tax return Si el método (2) genera menos impuestos, tome un crédito por la cantidad del paso 2(c), indicado anteriormente, en la línea 71 del Formulario 1040. How to amend a tax return Marque el recuadro d y escriba “ I. How to amend a tax return R. How to amend a tax return C. How to amend a tax return 1341 ” en el espacio al lado de ese recuadro. How to amend a tax return Si ambos métodos generan el mismo impuesto, deduzca el reintegro de la línea 28 del Anexo A (Formulario 1040). How to amend a tax return Prev  Up  Next   Home   More Online Publications
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Understanding your CP259H Notice

We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.

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You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 990 or Form 990-EZ immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

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Answers to Common Questions

Which political organizations must file a Form 990 or Form 990-EZ?
A tax-exempt political organization must file Form 990 or 990-EZ if it has gross receipts of $25,000 or more, unless excepted. A political organization that is a qualified state or local political organization must file Form 990 or 990-EZ only if it has gross receipts of $100,000 or more. Political organizations may not submit Form 990-N.

When is Form 990 or Form 990-EZ due?
Form 990 or 990-EZ is due by the 15th day of the 5th month after the end of the tax year. Thus, for a calendar year taxpayer, Form 990 or Form 990-EZ is due on May 15 of the following year. If any due date falls on a Saturday, Sunday or legal holiday, the organization can file the return on the next business day.

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If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the political organization resources at Tax Information for Political Organizations.


Understanding your notice

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Page Last Reviewed or Updated: 29-Mar-2014

The How To Amend A Tax Return

How to amend a tax return Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. How to amend a tax return Equitable relief. How to amend a tax return Earned income. How to amend a tax return Trade or business income. How to amend a tax return Partnership income or loss. How to amend a tax return Separate property income. How to amend a tax return Social security benefits. How to amend a tax return Other income. How to amend a tax return End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. How to amend a tax return If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. How to amend a tax return You have only one domicile even if you have more than one home. How to amend a tax return Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. How to amend a tax return The question of your domicile is mainly a matter of your intention as indicated by your actions. How to amend a tax return You must be able to show that you intend a given place or state to be your permanent home. How to amend a tax return If you move into or out of a community property state during the year, you may or may not have community income. How to amend a tax return Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. How to amend a tax return Amount of time spent. How to amend a tax return    The amount of time spent in one place does not always explain the difference between home and domicile. How to amend a tax return A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. How to amend a tax return Your intent is the determining factor in proving where you have your domicile. How to amend a tax return    Note. How to amend a tax return When this publication refers to where you live, it means your domicile. How to amend a tax return Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. How to amend a tax return Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. How to amend a tax return You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. How to amend a tax return Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. How to amend a tax return The following is a summary of the general rules. How to amend a tax return These rules are also shown in Table 1. How to amend a tax return Community property. How to amend a tax return    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. How to amend a tax return That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. How to amend a tax return That cannot be identified as separate property. How to amend a tax return Community income. How to amend a tax return    Generally, community income is income from: Community property. How to amend a tax return Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. How to amend a tax return Real estate that is treated as community property under the laws of the state where the property is located. How to amend a tax return Note Separate property. How to amend a tax return    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). How to amend a tax return Money earned while domiciled in a noncommunity property state. How to amend a tax return Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). How to amend a tax return Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). How to amend a tax return Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. How to amend a tax return The part of property bought with separate funds, if part was bought with community funds and part with separate funds. How to amend a tax return Separate income. How to amend a tax return    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. How to amend a tax return    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. How to amend a tax return Table 1. How to amend a tax return General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. How to amend a tax return (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. How to amend a tax return ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. How to amend a tax return That cannot be identified as separate property. How to amend a tax return Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). How to amend a tax return Money earned while domiciled in a noncommunity property state. How to amend a tax return Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). How to amend a tax return Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). How to amend a tax return Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. How to amend a tax return The part of property bought with separate funds, if part was bought with community funds and part with separate funds. How to amend a tax return Community income 1,2,3 is income from: Community property. How to amend a tax return Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. How to amend a tax return Real estate that is treated as community property under the laws of the state where the property is located. How to amend a tax return Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. How to amend a tax return 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. How to amend a tax return 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. How to amend a tax return In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. How to amend a tax return In other states, it is separate income. How to amend a tax return 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. How to amend a tax return See Community Property Laws Disregarded , later. How to amend a tax return Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. How to amend a tax return Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. How to amend a tax return See Community Property Laws Disregarded, later. How to amend a tax return Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. How to amend a tax return In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. How to amend a tax return In other states, it is separate income. How to amend a tax return Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. How to amend a tax return Wages, earnings, and profits. How to amend a tax return    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. How to amend a tax return Dividends, interest, and rents. How to amend a tax return    Dividends, interest, and rents from community property are community income and must be evenly split. How to amend a tax return Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. How to amend a tax return Example. How to amend a tax return If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. How to amend a tax return You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. How to amend a tax return Attach your Form 8958 to your Form 1040. How to amend a tax return Alimony received. How to amend a tax return    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. How to amend a tax return This is so because the payee spouse is already required to report half of the community income. How to amend a tax return See also Alimony paid , later. How to amend a tax return Gains and losses. How to amend a tax return    Gains and losses are classified as separate or community depending on how the property is held. How to amend a tax return For example, a loss on separate property, such as stock held separately, is a separate loss. How to amend a tax return On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. How to amend a tax return See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. How to amend a tax return See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. How to amend a tax return Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). How to amend a tax return    There are several kinds of individual retirement arrangements (IRAs). How to amend a tax return They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. How to amend a tax return IRAs and ESAs by law are deemed to be separate property. How to amend a tax return Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. How to amend a tax return These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. How to amend a tax return That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. How to amend a tax return Pensions. How to amend a tax return    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. How to amend a tax return See the example under Civil service retirement , later. How to amend a tax return These rules may vary between states. How to amend a tax return Check your state law. How to amend a tax return Lump-sum distributions. How to amend a tax return    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. How to amend a tax return For the 10-year tax option, you must disregard community property laws. How to amend a tax return For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. How to amend a tax return Civil service retirement. How to amend a tax return    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). How to amend a tax return   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. How to amend a tax return Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. How to amend a tax return   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. How to amend a tax return The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. How to amend a tax return Example. How to amend a tax return Henry Wright retired this year after 30 years of civil service. How to amend a tax return He and his wife were domiciled in a community property state during the past 15 years. How to amend a tax return Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. How to amend a tax return If Mr. How to amend a tax return Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. How to amend a tax return Military retirement pay. How to amend a tax return    State community property laws apply to military retirement pay. How to amend a tax return Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. How to amend a tax return For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. How to amend a tax return   Active military pay earned while married and domiciled in a community property state is also community income. How to amend a tax return This income is considered to be received half by the member of the Armed Forces and half by the spouse. How to amend a tax return Partnership income. How to amend a tax return    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. How to amend a tax return If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. How to amend a tax return Tax-exempt income. How to amend a tax return    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. How to amend a tax return For example, under certain circumstances, income earned outside the United States is tax exempt. How to amend a tax return If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. How to amend a tax return Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. How to amend a tax return Income from separate property. How to amend a tax return    In some states, income from separate property is separate income. How to amend a tax return These states include Arizona, California, Nevada, New Mexico, and Washington. How to amend a tax return Other states characterize income from separate property as community income. How to amend a tax return These states include Idaho, Louisiana, Texas, and Wisconsin. How to amend a tax return Exemptions When you file separate returns, you must claim your own exemption amount for that year. How to amend a tax return (See your tax return instructions. How to amend a tax return ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). How to amend a tax return When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. How to amend a tax return Example. How to amend a tax return Ron and Diane White have three dependent children and live in Nevada. How to amend a tax return If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. How to amend a tax return Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. How to amend a tax return They cannot each claim half of the total exemption amount for their three children. How to amend a tax return Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. How to amend a tax return Business and investment expenses. How to amend a tax return    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). How to amend a tax return Each of you is entitled to deduct one-half of the expenses on your separate returns. How to amend a tax return Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. How to amend a tax return    Other limits may also apply to business and investment expenses. How to amend a tax return For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. How to amend a tax return Alimony paid. How to amend a tax return    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. How to amend a tax return They are deductible as alimony only to the extent they are more than that spouse's part of community income. How to amend a tax return Example. How to amend a tax return You live in a community property state. How to amend a tax return You are separated but the special rules explained later under Spouses living apart all year do not apply. How to amend a tax return Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. How to amend a tax return Your spouse receives no other community income. How to amend a tax return Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. How to amend a tax return On your separate returns, each of you must report $10,000 of the total community income. How to amend a tax return In addition, your spouse must report $2,000 as alimony received. How to amend a tax return You can deduct $2,000 as alimony paid. How to amend a tax return IRA deduction. How to amend a tax return    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). How to amend a tax return The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. How to amend a tax return Personal expenses. How to amend a tax return   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. How to amend a tax return If these expenses are paid from community funds, divide the deduction equally between you and your spouse. How to amend a tax return Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. How to amend a tax return Child tax credit. How to amend a tax return    You may be entitled to a child tax credit for each of your qualifying children. How to amend a tax return You must provide the name and identification number (usually the social security number) of each qualifying child on your return. How to amend a tax return See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. How to amend a tax return Limit on credit. How to amend a tax return    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. How to amend a tax return The amount at which the limitation (phaseout) begins depends on your filing status. How to amend a tax return Generally, your credit is limited to your tax liability unless you have three or more qualifying children. How to amend a tax return See your tax return instructions for more information. How to amend a tax return Self-employment tax. How to amend a tax return    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. How to amend a tax return The following rules only apply to persons married for federal tax purposes. How to amend a tax return Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. How to amend a tax return Sole proprietorship. How to amend a tax return    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. How to amend a tax return Partnerships. How to amend a tax return    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. How to amend a tax return If both spouses are partners, any self-employment tax is allocated based on their distributive shares. How to amend a tax return Federal income tax withheld. How to amend a tax return    Report the credit for federal income tax withheld on community wages in the same manner as your wages. How to amend a tax return If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. How to amend a tax return Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. How to amend a tax return Estimated tax payments. How to amend a tax return    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. How to amend a tax return These rules are explained in Publication 505. How to amend a tax return   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. How to amend a tax return   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. How to amend a tax return   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. How to amend a tax return   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. How to amend a tax return   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. How to amend a tax return Earned income credit. How to amend a tax return    You may be entitled to an earned income credit (EIC). How to amend a tax return You cannot claim this credit if your filing status is married filing separately. How to amend a tax return   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. How to amend a tax return That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. How to amend a tax return Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. How to amend a tax return The same rule applies to registered domestic partners. How to amend a tax return    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. How to amend a tax return Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. How to amend a tax return   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). How to amend a tax return Overpayments. How to amend a tax return    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. How to amend a tax return If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. How to amend a tax return If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. How to amend a tax return The portion allocated to the other spouse can be refunded. How to amend a tax return Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. How to amend a tax return These rules do not apply to registered domestic partners. How to amend a tax return Certain community income not treated as community income by one spouse. How to amend a tax return    Community property laws may not apply to an item of community income that you received but did not treat as community income. How to amend a tax return You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). How to amend a tax return Relief from liability arising from community property law. How to amend a tax return    You are not responsible for the tax relating to an item of community income if all the following conditions are met. How to amend a tax return You did not file a joint return for the tax year. How to amend a tax return You did not include an item of community income in gross income. How to amend a tax return The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. How to amend a tax return Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. How to amend a tax return Your spouse's (or former spouse's) distributive share of partnership income. How to amend a tax return Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). How to amend a tax return Use the appropriate community property law to determine what is separate property. How to amend a tax return Any other income that belongs to your spouse (or former spouse) under community property law. How to amend a tax return You establish that you did not know of, and had no reason to know of, that community income. How to amend a tax return Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. How to amend a tax return Requesting relief. How to amend a tax return    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. How to amend a tax return Equitable relief. How to amend a tax return    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. How to amend a tax return To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. How to amend a tax return Also see Publication 971. How to amend a tax return Spousal agreements. How to amend a tax return    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. How to amend a tax return Check your state law to determine how it affects you. How to amend a tax return Nonresident alien spouse. How to amend a tax return    If you are a U. How to amend a tax return S. How to amend a tax return citizen or resident alien and you choose to treat your nonresident alien spouse as a U. How to amend a tax return S. How to amend a tax return resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. How to amend a tax return You must file a joint return for the year you make the choice. How to amend a tax return You can file separate returns in later years. How to amend a tax return For details on making this choice, see Publication 519, U. How to amend a tax return S. How to amend a tax return Tax Guide for Aliens. How to amend a tax return   If you are a U. How to amend a tax return S. How to amend a tax return citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. How to amend a tax return S. How to amend a tax return resident for tax purposes, treat your community income as explained next under Spouses living apart all year. How to amend a tax return However, you do not have to meet the four conditions discussed there. How to amend a tax return Spouses living apart all year. How to amend a tax return    If you are married at any time during the calendar year, special rules apply for reporting certain community income. How to amend a tax return You must meet all the following conditions for these special rules to apply. How to amend a tax return You and your spouse lived apart all year. How to amend a tax return You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. How to amend a tax return You and/or your spouse had earned income for the calendar year that is community income. How to amend a tax return You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. How to amend a tax return Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. How to amend a tax return If all these conditions are met, you and your spouse must report your community income as discussed next. How to amend a tax return See also Certain community income not treated as community income by one spouse , earlier. How to amend a tax return Earned income. How to amend a tax return    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. How to amend a tax return Earned income is wages, salaries, professional fees, and other pay for personal services. How to amend a tax return   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. How to amend a tax return Trade or business income. How to amend a tax return    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. How to amend a tax return Partnership income or loss. How to amend a tax return    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. How to amend a tax return Separate property income. How to amend a tax return    Treat income from the separate property of one spouse as the income of that spouse. How to amend a tax return Social security benefits. How to amend a tax return    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. How to amend a tax return Other income. How to amend a tax return    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. How to amend a tax return Example. How to amend a tax return George and Sharon were married throughout the year but did not live together at any time during the year. How to amend a tax return Both domiciles were in a community property state. How to amend a tax return They did not file a joint return or transfer any of their earned income between themselves. How to amend a tax return During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. How to amend a tax return (Some states treat income from separate property as separate income—check your state law. How to amend a tax return ) Sharon did not take part in George's consulting business. How to amend a tax return Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). How to amend a tax return But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. How to amend a tax return They each report on their returns only their own earnings and other income, and their share of the interest income from community property. How to amend a tax return George reports $26,500 and Sharon reports $34,500. How to amend a tax return Other separated spouses. How to amend a tax return    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. How to amend a tax return In some states, income earned after separation but before a decree of divorce continues to be community income. How to amend a tax return In other states, it is separate income. How to amend a tax return End of the Community The marital community may end in several ways. How to amend a tax return When the marital community ends, the community assets (money and property) are divided between the spouses. How to amend a tax return Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. How to amend a tax return Death of spouse. How to amend a tax return    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. How to amend a tax return For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). How to amend a tax return Example. How to amend a tax return Bob and Ann owned community property that had a basis of $80,000. How to amend a tax return When Bob died, his and Ann's community property had an FMV of $100,000. How to amend a tax return One-half of the FMV of their community interest was includible in Bob's estate. How to amend a tax return The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). How to amend a tax return The basis of the other half to Bob's heirs is also $50,000. How to amend a tax return   For more information about the basis of assets, see Publication 551, Basis of Assets. How to amend a tax return    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. How to amend a tax return See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. How to amend a tax return Divorce or separation. How to amend a tax return    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. How to amend a tax return For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. How to amend a tax return For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. How to amend a tax return   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. How to amend a tax return However, see Spouses living apart all year , earlier. How to amend a tax return Any income received after the community ends is separate income. How to amend a tax return This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. How to amend a tax return   An absolute decree of divorce or annulment ends the marital community in all community property states. How to amend a tax return A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. How to amend a tax return ” However, you should check your state law for exceptions. How to amend a tax return   A decree of legal separation or of separate maintenance may or may not end the marital community. How to amend a tax return The court issuing the decree may terminate the marital community and divide the property between the spouses. How to amend a tax return   A separation agreement may divide the community property between you and your spouse. How to amend a tax return It may provide that this property, along with future earnings and property acquired, will be separate property. How to amend a tax return This agreement may end the community. How to amend a tax return   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. How to amend a tax return Check your state law. How to amend a tax return   If you are a registered domestic partner, you should check your state law to determine when the community ends. How to amend a tax return Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. How to amend a tax return Those spouses must report their community income as explained in that discussion. How to amend a tax return Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. How to amend a tax return But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. How to amend a tax return This discussion concerning joint versus separate returns does not apply to registered domestic partners. How to amend a tax return The following rules apply if your filing status is married filing separately. How to amend a tax return You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. How to amend a tax return You cannot take the credit for child and dependent care expenses in most instances. How to amend a tax return You cannot take the earned income credit. How to amend a tax return You cannot exclude any interest income from qualified U. How to amend a tax return S. How to amend a tax return savings bonds that you used for higher education expenses. How to amend a tax return You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. How to amend a tax return You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. How to amend a tax return You cannot deduct interest paid on a qualified student loan. How to amend a tax return You cannot take the education credits. How to amend a tax return You may have a smaller child tax credit than you would on a joint return. How to amend a tax return You cannot take the exclusion or credit for adoption expenses in most instances. How to amend a tax return Figure your tax both on a joint return and on separate returns under the community property laws of your state. How to amend a tax return You can then compare the tax figured under both methods and use the one that results in less tax. How to amend a tax return Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. How to amend a tax return Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. How to amend a tax return On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. How to amend a tax return ). How to amend a tax return The same reporting rule applies to registered domestic partners. How to amend a tax return For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. How to amend a tax return Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. How to amend a tax return Form 8958 is used for married spouses in community property states who choose to file married filing separately. How to amend a tax return Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. How to amend a tax return A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. How to amend a tax return Extension of time to file. How to amend a tax return    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. How to amend a tax return If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. How to amend a tax return How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How to amend a tax return Free help with your tax return. How to amend a tax return    You can get free help preparing your return nationwide from IRS-certified volunteers. How to amend a tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How to amend a tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to amend a tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to amend a tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How to amend a tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How to amend a tax return gov, download the IRS2Go app, or call 1-800-906-9887. How to amend a tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to amend a tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to amend a tax return aarp. How to amend a tax return org/money/taxaide or call 1-888-227-7669. How to amend a tax return For more information on these programs, go to IRS. How to amend a tax return gov and enter “VITA” in the search box. How to amend a tax return Internet. How to amend a tax return    IRS. How to amend a tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How to amend a tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How to amend a tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to amend a tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. How to amend a tax return gov or download the IRS2Go app and select the Refund Status option. How to amend a tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How to amend a tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How to amend a tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to amend a tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to amend a tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. How to amend a tax return No need to wait on the phone or stand in line. How to amend a tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How to amend a tax return When you reach the response screen, you can print the entire interview and the final response for your records. How to amend a tax return New subject areas are added on a regular basis. How to amend a tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How to amend a tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How to amend a tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How to amend a tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How to amend a tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How to amend a tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How to amend a tax return You can also ask the IRS to mail a return or an account transcript to you. How to amend a tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How to amend a tax return gov or by calling 1-800-908-9946. How to amend a tax return Tax return and tax account transcripts are generally available for the current year and the past three years. How to amend a tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How to amend a tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How to amend a tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How to amend a tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. How to amend a tax return gov and enter Where's My Amended Return? in the search box. How to amend a tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to amend a tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How to amend a tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. How to amend a tax return gov. How to amend a tax return Select the Payment tab on the front page of IRS. How to amend a tax return gov for more information. How to amend a tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How to amend a tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to amend a tax return gov. How to amend a tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to amend a tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to amend a tax return gov. How to amend a tax return Request an Electronic Filing PIN by going to IRS. How to amend a tax return gov and entering Electronic Filing PIN in the search box. How to amend a tax return Download forms, instructions and publications, including accessible versions for people with disabilities. How to amend a tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How to amend a tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How to amend a tax return An employee can answer questions about your tax account or help you set up a payment plan. How to amend a tax return Before you visit, check the Office Locator on IRS. How to amend a tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How to amend a tax return If you have a special need, such as a disability, you can request an appointment. How to amend a tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to amend a tax return Apply for an Employer Identification Number (EIN). How to amend a tax return Go to IRS. How to amend a tax return gov and enter Apply for an EIN in the search box. How to amend a tax return Read the Internal Revenue Code, regulations, or other official guidance. How to amend a tax return Read Internal Revenue Bulletins. How to amend a tax return Sign up to receive local and national tax news and more by email. How to amend a tax return Just click on “subscriptions” above the search box on IRS. How to amend a tax return gov and choose from a variety of options. How to amend a tax return    Phone. How to amend a tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to amend a tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How to amend a tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How to amend a tax return gov, or download the IRS2Go app. How to amend a tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to amend a tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to amend a tax return Most VITA and TCE sites offer free electronic filing. How to amend a tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to amend a tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to amend a tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How to amend a tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to amend a tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How to amend a tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to amend a tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How to amend a tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to amend a tax return Note, the above information is for our automated hotline. How to amend a tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How to amend a tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to amend a tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to amend a tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How to amend a tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How to amend a tax return You should receive your order within 10 business days. How to amend a tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How to amend a tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How to amend a tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to amend a tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to amend a tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. How to amend a tax return    Walk-in. How to amend a tax return You can find a selection of forms, publications and services — in-person. How to amend a tax return Products. How to amend a tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to amend a tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to amend a tax return Services. How to amend a tax return You can walk in to your local TAC for face-to-face tax help. How to amend a tax return An employee can answer questions about your tax account or help you set up a payment plan. How to amend a tax return Before visiting, use the Office Locator tool on IRS. How to amend a tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How to amend a tax return    Mail. How to amend a tax return You can send your order for forms, instructions, and publications to the address below. How to amend a tax return You should receive a response within 10 business days after your request is received. How to amend a tax return Internal Revenue Service 1201 N. How to amend a tax return Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. How to amend a tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to amend a tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to amend a tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How to amend a tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to amend a tax return You face (or your business is facing) an immediate threat of adverse action. How to amend a tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to amend a tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to amend a tax return Here's why we can help: TAS is an independent organization within the IRS. How to amend a tax return Our advocates know how to work with the IRS. How to amend a tax return Our services are free and tailored to meet your needs. How to amend a tax return We have offices in every state, the District of Columbia, and Puerto Rico. How to amend a tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. How to amend a tax return irs. How to amend a tax return gov/advocate, or call us toll-free at 1-877-777-4778. How to amend a tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to amend a tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to amend a tax return irs. How to amend a tax return gov/sams. How to amend a tax return Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. How to amend a tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to amend a tax return Visit www. How to amend a tax return irs. How to amend a tax return gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to amend a tax return Prev  Up  Next   Home   More Online Publications