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How To Amend Federal Income Tax Return

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How To Amend Federal Income Tax Return

How to amend federal income tax return Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How to amend federal income tax return Definitions The following definitions are used throughout this publication. How to amend federal income tax return Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. How to amend federal income tax return Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). How to amend federal income tax return Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. How to amend federal income tax return Limits on personal casualty or theft losses in the Kansas disaster area. How to amend federal income tax return   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. How to amend federal income tax return Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. How to amend federal income tax return When to deduct the loss. How to amend federal income tax return   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. How to amend federal income tax return However, the Kansas disaster area is a Presidentially declared disaster. How to amend federal income tax return Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. How to amend federal income tax return The deadline for making this election has expired. How to amend federal income tax return   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. How to amend federal income tax return Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. How to amend federal income tax return   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. How to amend federal income tax return They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. How to amend federal income tax return Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. How to amend federal income tax return They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). How to amend federal income tax return Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. How to amend federal income tax return Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). How to amend federal income tax return However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. How to amend federal income tax return For more information, see the Instructions for Form 4684. How to amend federal income tax return Net Operating Losses Qualified recovery assistance loss. How to amend federal income tax return   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. How to amend federal income tax return However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. How to amend federal income tax return In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. How to amend federal income tax return   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. How to amend federal income tax return Qualified recovery assistance casualty loss. How to amend federal income tax return   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. How to amend federal income tax return For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. How to amend federal income tax return Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. How to amend federal income tax return Amended return. How to amend federal income tax return   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. How to amend federal income tax return More information. How to amend federal income tax return    For more information on NOLs, see Publication 536. How to amend federal income tax return IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. How to amend federal income tax return Definitions Qualified recovery assistance distribution. How to amend federal income tax return   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. How to amend federal income tax return The distribution was made after May 3, 2007, and before January 1, 2009. How to amend federal income tax return Your main home was located in the Kansas disaster area on May 4, 2007. How to amend federal income tax return You sustained an economic loss because of the storms and tornadoes. How to amend federal income tax return Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. How to amend federal income tax return   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. How to amend federal income tax return Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. How to amend federal income tax return   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. How to amend federal income tax return If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. How to amend federal income tax return   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. How to amend federal income tax return Eligible retirement plan. How to amend federal income tax return   An eligible retirement plan can be any of the following. How to amend federal income tax return A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). How to amend federal income tax return A qualified annuity plan. How to amend federal income tax return A tax-sheltered annuity contract. How to amend federal income tax return A governmental section 457 deferred compensation plan. How to amend federal income tax return A traditional, SEP, SIMPLE, or Roth IRA. How to amend federal income tax return Main home. How to amend federal income tax return   Generally, your main home is the home where you live most of the time. How to amend federal income tax return A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. How to amend federal income tax return Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. How to amend federal income tax return However, if you elect, you can include the entire distribution in your income in the year it was received. How to amend federal income tax return Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). How to amend federal income tax return However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. How to amend federal income tax return For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. How to amend federal income tax return Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. How to amend federal income tax return Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. How to amend federal income tax return However, see Exceptions below for qualified recovery assistance distributions you cannot repay. How to amend federal income tax return You have three years from the day after the date you received the distribution to make a repayment. How to amend federal income tax return Amounts that are repaid are treated as a qualified rollover and are not included in income. How to amend federal income tax return Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. How to amend federal income tax return See Form 8915 for more information on how to report repayments. How to amend federal income tax return Exceptions. How to amend federal income tax return   You cannot repay the following types of distributions. How to amend federal income tax return Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). How to amend federal income tax return Required minimum distributions. How to amend federal income tax return Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. How to amend federal income tax return How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. How to amend federal income tax return 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. How to amend federal income tax return See Qualified recovery assistance distribution on page 3. How to amend federal income tax return If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. How to amend federal income tax return Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. How to amend federal income tax return If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. How to amend federal income tax return You can amend your 2007 income tax return by using Form 1040X. How to amend federal income tax return You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. How to amend federal income tax return See Form 8915 and Form 8606 on this page. How to amend federal income tax return Form 8915. How to amend federal income tax return   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. How to amend federal income tax return Before you complete the form, modify the form as follows. How to amend federal income tax return Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. How to amend federal income tax return ” To the right of the title, cross out “2005” and enter “2007. How to amend federal income tax return ” In Part I, at the top of column (a), cross out “2005” and enter “2007. How to amend federal income tax return ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. How to amend federal income tax return ” On lines 10 and 11, cross out “2005” and enter “2007. How to amend federal income tax return ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. How to amend federal income tax return ” On line 12, cross out “hurricane” and enter “recovery assistance. How to amend federal income tax return ” On lines 13 and 14, cross out “line 15b” and “line 25b. How to amend federal income tax return ” On lines 18 and 19, cross out “2005” and enter “2007. How to amend federal income tax return ”   You can now complete Form 8915. How to amend federal income tax return For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. How to amend federal income tax return See Example 1 on page 5 to see how to complete Form 8915. How to amend federal income tax return Form 8606. How to amend federal income tax return   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. How to amend federal income tax return Before you complete or amend the form, use the following additional instructions. How to amend federal income tax return Form 8606, Part I. How to amend federal income tax return    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. How to amend federal income tax return Do not enter an amount less than -0-. How to amend federal income tax return Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. How to amend federal income tax return Complete line 15 as follows. How to amend federal income tax return If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. How to amend federal income tax return Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. How to amend federal income tax return If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. How to amend federal income tax return The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. How to amend federal income tax return Enter the result in the white space in the bottom margin of the form under line 15. How to amend federal income tax return To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. How to amend federal income tax return Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. How to amend federal income tax return Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. How to amend federal income tax return To the left of this amount, enter “Other distributions. How to amend federal income tax return ” Form 8606, Part III. How to amend federal income tax return    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. How to amend federal income tax return Complete line 25 as follows. How to amend federal income tax return If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. How to amend federal income tax return Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. How to amend federal income tax return If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. How to amend federal income tax return The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. How to amend federal income tax return Enter the result in the white space in the bottom margin of the form under line 25. How to amend federal income tax return To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. How to amend federal income tax return Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. How to amend federal income tax return Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. How to amend federal income tax return To the left of this amount, enter “Other distributions. How to amend federal income tax return ” Example 1. How to amend federal income tax return   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. How to amend federal income tax return Her home was located in the Kansas disaster area. How to amend federal income tax return On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. How to amend federal income tax return Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. How to amend federal income tax return Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. How to amend federal income tax return Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. How to amend federal income tax return   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. How to amend federal income tax return Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. How to amend federal income tax return Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). How to amend federal income tax return Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. How to amend federal income tax return ” This amount is then reported on Form 8915, line 13. How to amend federal income tax return Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. How to amend federal income tax return See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. How to amend federal income tax return This image is too large to be displayed in the current screen. How to amend federal income tax return Please click the link to view the image. How to amend federal income tax return 2005 Form 8915, page 1, Illustrated Example 1. How to amend federal income tax return This image is too large to be displayed in the current screen. How to amend federal income tax return Please click the link to view the image. How to amend federal income tax return 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. How to amend federal income tax return Please click the link to view the image. How to amend federal income tax return Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. How to amend federal income tax return See Qualified recovery assistance distribution on page 3. How to amend federal income tax return You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. How to amend federal income tax return See Form 8915 and Form 8606 below. How to amend federal income tax return Form 8915. How to amend federal income tax return   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. How to amend federal income tax return Before you complete the form, modify the form as follows. How to amend federal income tax return Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. How to amend federal income tax return ” To the right of the title, cross out “2006” and enter “2008. How to amend federal income tax return ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. How to amend federal income tax return ” At the top of column (a) cross out “2006” and enter “2008. How to amend federal income tax return ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. How to amend federal income tax return ” On lines 12, 14, and 15, cross out “2005” and enter “2007. How to amend federal income tax return ” On lines 17 and 19, cross out “2006” and enter “2008. How to amend federal income tax return ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. How to amend federal income tax return ” On line 21, cross out “hurricane” and enter “recovery assistance. How to amend federal income tax return ” On lines 22 and 23, cross out “line 15b” and “line 25b. How to amend federal income tax return ” On lines 27, 29, and 30, cross out “2005” and enter “2007. How to amend federal income tax return ” On lines 32 and 34, cross out “2006” and enter “2008. How to amend federal income tax return ”   You can now complete Form 8915. How to amend federal income tax return For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. How to amend federal income tax return Example 2. How to amend federal income tax return   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. How to amend federal income tax return Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. How to amend federal income tax return Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. How to amend federal income tax return See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. How to amend federal income tax return This image is too large to be displayed in the current screen. How to amend federal income tax return Please click the link to view the image. How to amend federal income tax return 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. How to amend federal income tax return Please click the link to view the image. How to amend federal income tax return 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. How to amend federal income tax return   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. How to amend federal income tax return Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. How to amend federal income tax return Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. How to amend federal income tax return For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. How to amend federal income tax return To be a qualified distribution, the distribution must meet all of the following requirements. How to amend federal income tax return The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. How to amend federal income tax return The distribution was received after November 4, 2006, and before May 5, 2007. How to amend federal income tax return The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. How to amend federal income tax return Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. How to amend federal income tax return Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. How to amend federal income tax return A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. How to amend federal income tax return You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. How to amend federal income tax return See How to report, next, for information on completing Form 8915. How to amend federal income tax return How to report. How to amend federal income tax return   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. How to amend federal income tax return Before you complete the form, modify the form as follows. How to amend federal income tax return Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. How to amend federal income tax return ” To the right of the title, cross out “2005” and enter “2006” or “2007. How to amend federal income tax return ” Enter only the year the distribution was received. How to amend federal income tax return Cross out “Hurricane” in the title of Part IV and enter “Kansas. How to amend federal income tax return ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. How to amend federal income tax return ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. How to amend federal income tax return ” You can now complete Part IV of Form 8915. How to amend federal income tax return Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. How to amend federal income tax return Attach Form 8915 to your original or amended return for the year of the distribution. How to amend federal income tax return Amended return. How to amend federal income tax return   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. How to amend federal income tax return Loans From Qualified Plans The following benefits are available to qualified individuals. How to amend federal income tax return Increases to the limits for distributions treated as loans from employer plans. How to amend federal income tax return A 1-year suspension for payments due on plan loans. How to amend federal income tax return Qualified individual. How to amend federal income tax return   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. How to amend federal income tax return Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. How to amend federal income tax return Limits on plan loans. How to amend federal income tax return   The $50,000 limit for distributions treated as plan loans is increased to $100,000. How to amend federal income tax return In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. How to amend federal income tax return If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. How to amend federal income tax return One-year suspension of loan payments. How to amend federal income tax return   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. How to amend federal income tax return To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. How to amend federal income tax return Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. How to amend federal income tax return The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). How to amend federal income tax return The special allowance applies only for the first year the property is placed in service. How to amend federal income tax return The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). How to amend federal income tax return There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. How to amend federal income tax return You can elect not to deduct the special allowance for qualified recovery assistance property. How to amend federal income tax return If you make this election for any property, it applies to all property in the same class placed in service during the year. How to amend federal income tax return Qualified recovery assistance property. How to amend federal income tax return   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. How to amend federal income tax return Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. How to amend federal income tax return Water utility property. How to amend federal income tax return Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. How to amend federal income tax return (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. How to amend federal income tax return ) Qualified leasehold improvement property. How to amend federal income tax return Nonresidential real property and residential rental property. How to amend federal income tax return   For more information on this property, see Publication 946. How to amend federal income tax return Other tests to be met. How to amend federal income tax return   To be qualified recovery assistance property, the property must also meet all of the following tests. How to amend federal income tax return You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. How to amend federal income tax return The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). How to amend federal income tax return Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. How to amend federal income tax return The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. How to amend federal income tax return Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. How to amend federal income tax return Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. How to amend federal income tax return Excepted property. How to amend federal income tax return   Qualified recovery assistance property does not include any of the following. How to amend federal income tax return Property required to be depreciated using the Alternative Depreciation System (ADS). How to amend federal income tax return Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. How to amend federal income tax return Property for which you are claiming a commercial revitalization deduction. How to amend federal income tax return Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. How to amend federal income tax return Property placed in service and disposed of in the same tax year. How to amend federal income tax return Property converted from business use to personal use in the same tax year it is placed in service. How to amend federal income tax return Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. How to amend federal income tax return Recapture of special allowance. How to amend federal income tax return   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. How to amend federal income tax return Amended return. How to amend federal income tax return   If you have already filed your tax return, you may have to amend that return to claim any special allowance. How to amend federal income tax return Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. How to amend federal income tax return Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. How to amend federal income tax return Increased dollar limit. How to amend federal income tax return   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). How to amend federal income tax return   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. How to amend federal income tax return Qualified section 179 recovery assistance property. How to amend federal income tax return   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). How to amend federal income tax return Section 179 property does not include nonresidential real property or residential rental property. How to amend federal income tax return For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. How to amend federal income tax return Amended return. How to amend federal income tax return   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. How to amend federal income tax return Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. How to amend federal income tax return The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). How to amend federal income tax return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). How to amend federal income tax return Use Form 5884-A to claim the credit. How to amend federal income tax return See Form 5884-A later. How to amend federal income tax return The following rules and definitions apply. How to amend federal income tax return Employers affected by the storms and tornadoes. How to amend federal income tax return   The following definitions apply to employers affected by the storms and tornadoes. How to amend federal income tax return Eligible employer. How to amend federal income tax return   For this purpose, an eligible employer is any employer who meets all of the following. How to amend federal income tax return Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. How to amend federal income tax return Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. How to amend federal income tax return Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. How to amend federal income tax return Eligible employee. How to amend federal income tax return   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. How to amend federal income tax return An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. How to amend federal income tax return Qualified wages. How to amend federal income tax return   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. How to amend federal income tax return In addition, the wages must have been paid or incurred after May 4, 2007. How to amend federal income tax return    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. How to amend federal income tax return    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). How to amend federal income tax return Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. How to amend federal income tax return Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. How to amend federal income tax return   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. How to amend federal income tax return For a special rule that applies to railroad employees, see section 51(h)(1)(B). How to amend federal income tax return   Qualified wages do not include the following. How to amend federal income tax return Wages paid to your dependent or a related individual. How to amend federal income tax return See section 51(i)(1). How to amend federal income tax return Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. How to amend federal income tax return Wages for services of replacement workers during a strike or lockout. How to amend federal income tax return Form 5884-A. How to amend federal income tax return   Use Section A of Form 5884-A (Rev. How to amend federal income tax return October 2006) to claim the employer retention credit. How to amend federal income tax return Section B does not apply to the Kansas disaster area. How to amend federal income tax return Before you complete the form, modify the form as follows. How to amend federal income tax return Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. How to amend federal income tax return ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. How to amend federal income tax return ”   Complete the form as instructed. How to amend federal income tax return Lines 1b and 1c do not apply. How to amend federal income tax return Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. How to amend federal income tax return On the dotted line to the left of line 1x, enter “5884-A. How to amend federal income tax return ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. How to amend federal income tax return Amended return. How to amend federal income tax return   You may have to amend a previously filed return to claim the employee retention credit. How to amend federal income tax return Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. How to amend federal income tax return Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. How to amend federal income tax return Amended return. How to amend federal income tax return   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. How to amend federal income tax return Request for Copy or Transcript of Tax Return Request for copy of tax return. How to amend federal income tax return   You can use Form 4506 to order a copy of your tax return. How to amend federal income tax return Generally, there is a $39. How to amend federal income tax return 00 fee (subject to change) for requesting each copy of a tax return. How to amend federal income tax return If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. How to amend federal income tax return Request for transcript of tax return. How to amend federal income tax return   You can use Form 4506-T to order a free transcript of your tax return. How to amend federal income tax return A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. How to amend federal income tax return You can also call 1-800-829-1040 to order a transcript. How to amend federal income tax return How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How to amend federal income tax return By selecting the method that is best for you, you will have quick and easy access to tax help. How to amend federal income tax return Contacting your Taxpayer Advocate. How to amend federal income tax return   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. How to amend federal income tax return   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. How to amend federal income tax return You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. How to amend federal income tax return You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. How to amend federal income tax return For more information, go to www. How to amend federal income tax return irs. How to amend federal income tax return gov/advocate. How to amend federal income tax return Low Income Taxpayer Clinics (LITCs). How to amend federal income tax return   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. How to amend federal income tax return The clinics also provide tax education and outreach for taxpayers who speak English as a second language. How to amend federal income tax return Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. How to amend federal income tax return It is available at www. How to amend federal income tax return irs. How to amend federal income tax return gov or your local IRS office. How to amend federal income tax return Free tax services. How to amend federal income tax return   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. How to amend federal income tax return It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. How to amend federal income tax return It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. How to amend federal income tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to amend federal income tax return Free help with your return. How to amend federal income tax return   Free help in preparing your return is available nationwide from IRS-trained volunteers. How to amend federal income tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to amend federal income tax return Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to amend federal income tax return To find a site near you, call 1-800-829-1040. How to amend federal income tax return Or to find the nearest AARP TaxAide site, visit AARP's website at www. How to amend federal income tax return aarp. How to amend federal income tax return org/taxaide or call 1-888-227-7669. How to amend federal income tax return For more information on these programs, go to www. How to amend federal income tax return irs. How to amend federal income tax return gov and enter keyword “VITA” in the upper right-hand corner. How to amend federal income tax return Internet. How to amend federal income tax return You can access the IRS website at www. How to amend federal income tax return irs. How to amend federal income tax return gov 24 hours a day, 7 days a week to: E-file your return. How to amend federal income tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to amend federal income tax return Check the status of your refund. How to amend federal income tax return Click on Where's My Refund. How to amend federal income tax return Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). How to amend federal income tax return Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. How to amend federal income tax return Download forms, instructions, and publications. How to amend federal income tax return Order IRS products online. How to amend federal income tax return Research your tax questions online. How to amend federal income tax return Search publications online by topic or keyword. How to amend federal income tax return View Internal Revenue Bulletins (IRBs) published in the last few years. How to amend federal income tax return Figure your withholding allowances using the withholding calculator online at www. How to amend federal income tax return irs. How to amend federal income tax return gov/individuals. How to amend federal income tax return Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. How to amend federal income tax return Sign up to receive local and national tax news by email. How to amend federal income tax return Get information on starting and operating a small business. How to amend federal income tax return Phone. How to amend federal income tax return Many services are available by phone. How to amend federal income tax return Ordering forms, instructions, and publications. How to amend federal income tax return Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. How to amend federal income tax return You should receive your order within 10 days. How to amend federal income tax return Asking tax questions. How to amend federal income tax return Call the IRS with your tax questions at 1-800-829-1040. How to amend federal income tax return Solving problems. How to amend federal income tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to amend federal income tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to amend federal income tax return Call your local Taxpayer Assistance Center for an appointment. How to amend federal income tax return To find the number, go to www. How to amend federal income tax return irs. How to amend federal income tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to amend federal income tax return TTY/TDD equipment. How to amend federal income tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to amend federal income tax return TeleTax topics. How to amend federal income tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to amend federal income tax return Refund information. How to amend federal income tax return To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. How to amend federal income tax return Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). How to amend federal income tax return Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. How to amend federal income tax return Evaluating the quality of our telephone services. How to amend federal income tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to amend federal income tax return One method is for a second IRS representative to listen in on or record random telephone calls. How to amend federal income tax return Another is to ask some callers to complete a short survey at the end of the call. How to amend federal income tax return Walk-in. How to amend federal income tax return Many products and services are available on a walk-in basis. How to amend federal income tax return Products. How to amend federal income tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to amend federal income tax return Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. How to amend federal income tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to amend federal income tax return Services. How to amend federal income tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to amend federal income tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to amend federal income tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. How to amend federal income tax return No appointment is necessary — just walk in. How to amend federal income tax return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to amend federal income tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to amend federal income tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. How to amend federal income tax return All other issues will be handled without an appointment. How to amend federal income tax return To find the number of your local office, go to www. How to amend federal income tax return irs. How to amend federal income tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to amend federal income tax return Mail. How to amend federal income tax return You can send your order for forms, instructions, and publications to the address below. How to amend federal income tax return You should receive a response within 10 days after your request is received. How to amend federal income tax return Internal Revenue Service 1201 N. How to amend federal income tax return Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. How to amend federal income tax return You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. How to amend federal income tax return Prior-year forms, instructions, and publications. How to amend federal income tax return Bonus: Historical Tax Products DVD - Ships with the final release. How to amend federal income tax return IRS Tax Map: an electronic research tool and finding aid. How to amend federal income tax return Tax law frequently asked questions (FAQ). How to amend federal income tax return Tax Topics from the IRS telephone response system. How to amend federal income tax return Fill-in, print, and save features for most tax forms. How to amend federal income tax return Internal Revenue Bulletins. How to amend federal income tax return Toll-free and email technical support. How to amend federal income tax return The CD/DVD is released twice during the year in January and March. How to amend federal income tax return Purchase the CD/DVD from National Technical Information Service (NTIS) at www. How to amend federal income tax return irs. How to amend federal income tax return gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). How to amend federal income tax return Price is subject to change. How to amend federal income tax return CD for small businesses. How to amend federal income tax return Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. How to amend federal income tax return This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. How to amend federal income tax return All the business tax forms, instructions, and publications needed to successfully manage a business. How to amend federal income tax return Tax law changes. How to amend federal income tax return Tax Map: an electronic research tool and finding aid. How to amend federal income tax return Web links to various government agencies, business associations, and IRS organizations. How to amend federal income tax return “Rate the Product” survey—your opportunity to suggest changes for future editions. How to amend federal income tax return A site map of the CD to help you navigate the pages of the CD with ease. How to amend federal income tax return An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. How to amend federal income tax return An updated version of this CD is available each year in early April. How to amend federal income tax return You can get a free copy by calling 1-800-829-3676 or by visiting www. How to amend federal income tax return irs. How to amend federal income tax return gov/smallbiz. How to amend federal income tax return Prev  Up  Next   Home   More Online Publications
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The How To Amend Federal Income Tax Return

How to amend federal income tax return Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. How to amend federal income tax return B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. How to amend federal income tax return C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. How to amend federal income tax return Copyrights, Copyrights. How to amend federal income tax return Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. How to amend federal income tax return Capitalized costs, Activities subject to the rules. How to amend federal income tax return , Deducting vs. How to amend federal income tax return Capitalizing Costs Loans, low or no interest, Loans with low or no interest. How to amend federal income tax return Real estate taxes, Real estate taxes. How to amend federal income tax return Real property, Real Property Settlement costs (fees), Settlement costs. How to amend federal income tax return D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. How to amend federal income tax return Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). How to amend federal income tax return Franchises, Franchises, trademarks, and trade names. How to amend federal income tax return Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. How to amend federal income tax return M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. How to amend federal income tax return Points, Points. How to amend federal income tax return Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. How to amend federal income tax return Real property, Real Property S Settlement costs (fees), Settlement costs. How to amend federal income tax return Special-use valuation, Special-use valuation. How to amend federal income tax return Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. How to amend federal income tax return T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. How to amend federal income tax return Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. How to amend federal income tax return Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. How to amend federal income tax return Exceptions, Exceptions. How to amend federal income tax return Prev  Up     Home   More Online Publications