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How To Amend Previous Tax Returns

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How To Amend Previous Tax Returns

How to amend previous tax returns 5. How to amend previous tax returns   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. How to amend previous tax returns You may be able to reduce your federal income tax by claiming one or more of these credits. How to amend previous tax returns Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. How to amend previous tax returns For more information, see Publication 524, Credit for the Elderly or the Disabled. How to amend previous tax returns You can take the credit only if you file Form 1040 or Form 1040A. How to amend previous tax returns You cannot take the credit if you file Form 1040EZ or Form 1040NR. How to amend previous tax returns Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. How to amend previous tax returns You are a qualified individual. How to amend previous tax returns Your income is not more than certain limits. How to amend previous tax returns  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. How to amend previous tax returns   Qualified Individual You are a qualified individual for this credit if you are a U. How to amend previous tax returns S. How to amend previous tax returns citizen or resident alien, and either of the following applies. How to amend previous tax returns You were age 65 or older at the end of 2013. How to amend previous tax returns You were under age 65 at the end of 2013 and all three of the following statements are true. How to amend previous tax returns You retired on permanent and total disability (explained later). How to amend previous tax returns You received taxable disability income for 2013. How to amend previous tax returns On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). How to amend previous tax returns Age 65. How to amend previous tax returns You are considered to be age 65 on the day before your 65th birthday. How to amend previous tax returns Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. How to amend previous tax returns Figure 5-A. How to amend previous tax returns Are You a Qualified Individual? This image is too large to be displayed in the current screen. How to amend previous tax returns Please click the link to view the image. How to amend previous tax returns Figure 5-A, Are you a qualified individual? U. How to amend previous tax returns S. How to amend previous tax returns citizen or resident alien. How to amend previous tax returns   You must be a U. How to amend previous tax returns S. How to amend previous tax returns citizen or resident alien (or be treated as a resident alien) to take the credit. How to amend previous tax returns Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. How to amend previous tax returns Exceptions. How to amend previous tax returns   You may be able to take the credit if you are a nonresident alien who is married to a U. How to amend previous tax returns S. How to amend previous tax returns citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. How to amend previous tax returns S. How to amend previous tax returns resident alien. How to amend previous tax returns If you make that choice, both you and your spouse are taxed on your worldwide income. How to amend previous tax returns   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. How to amend previous tax returns S. How to amend previous tax returns citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. How to amend previous tax returns S. How to amend previous tax returns resident alien for the entire year. How to amend previous tax returns In that case, you may be allowed to take the credit. How to amend previous tax returns   For information on these choices, see chapter 1 of Publication 519, U. How to amend previous tax returns S. How to amend previous tax returns Tax Guide for Aliens. How to amend previous tax returns Married persons. How to amend previous tax returns   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. How to amend previous tax returns However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. How to amend previous tax returns Head of household. How to amend previous tax returns   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. How to amend previous tax returns See Publication 524 and Publication 501. How to amend previous tax returns Under age 65. How to amend previous tax returns   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). How to amend previous tax returns You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. How to amend previous tax returns You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. How to amend previous tax returns   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. How to amend previous tax returns If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. How to amend previous tax returns Permanent and total disability. How to amend previous tax returns   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. How to amend previous tax returns A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. How to amend previous tax returns See Physician's statement , later. How to amend previous tax returns Substantial gainful activity. How to amend previous tax returns   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. How to amend previous tax returns   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. How to amend previous tax returns   Substantial gainful activity is not work you do to take care of yourself or your home. How to amend previous tax returns It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. How to amend previous tax returns However, doing this kind of work may show that you are able to engage in substantial gainful activity. How to amend previous tax returns    Figure 5-B. How to amend previous tax returns Income Limits IF your filing status is. How to amend previous tax returns . How to amend previous tax returns . How to amend previous tax returns THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. How to amend previous tax returns . How to amend previous tax returns . How to amend previous tax returns OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. How to amend previous tax returns . How to amend previous tax returns . How to amend previous tax returns single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. How to amend previous tax returns Physician's statement. How to amend previous tax returns   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. How to amend previous tax returns   You do not have to file this statement with your tax return, but you must keep it for your records. How to amend previous tax returns The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. How to amend previous tax returns Veterans. How to amend previous tax returns   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. How to amend previous tax returns VA Form 21-0172 must be signed by a person authorized by the VA to do so. How to amend previous tax returns You can get this form from your local VA regional office. How to amend previous tax returns Physician's statement obtained in earlier year. How to amend previous tax returns   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. How to amend previous tax returns For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. How to amend previous tax returns If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. How to amend previous tax returns   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. How to amend previous tax returns Disability income. How to amend previous tax returns   If you are under age 65, you must also have taxable disability income to qualify for the credit. How to amend previous tax returns   Disability income must meet the following two requirements. How to amend previous tax returns It must be paid under your employer's accident or health plan or pension plan. How to amend previous tax returns It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. How to amend previous tax returns Payments that are not disability income. How to amend previous tax returns   Any payment you receive from a plan that does not provide for disability retirement is not disability income. How to amend previous tax returns Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. How to amend previous tax returns   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. How to amend previous tax returns Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. How to amend previous tax returns Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. How to amend previous tax returns Figuring the credit yourself. How to amend previous tax returns   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). How to amend previous tax returns Next, fill out Schedule R (Form 1040A or 1040), Part III. How to amend previous tax returns Credit figured for you. How to amend previous tax returns   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). How to amend previous tax returns If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. How to amend previous tax returns Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. How to amend previous tax returns The credit can be up to 35% of your expenses. How to amend previous tax returns To qualify, you must pay these expenses so you can work or look for work. How to amend previous tax returns If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. How to amend previous tax returns If the correct information is not shown, the credit may be reduced or disallowed. How to amend previous tax returns You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. How to amend previous tax returns For more information, see Publication 503, Child and Dependent Care Expenses. How to amend previous tax returns Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. How to amend previous tax returns The EIC is available to persons with or without a qualifying child. How to amend previous tax returns Credit has no effect on certain welfare benefits. How to amend previous tax returns   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. How to amend previous tax returns These programs include the following. How to amend previous tax returns Medicaid and supplemental security income (SSI). How to amend previous tax returns Supplemental Nutrition Assistance Program (food stamps). How to amend previous tax returns Low-income housing. How to amend previous tax returns Temporary Assistance for Needy Families (TANF). How to amend previous tax returns  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. How to amend previous tax returns Check with your local benefit coordinator to find out if your refund will affect your benefits. How to amend previous tax returns Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. How to amend previous tax returns The specific rules you must meet depend on whether you have a qualifying child. How to amend previous tax returns If you have a qualifying child, the rules in Parts A, B, and D apply to you. How to amend previous tax returns If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. How to amend previous tax returns  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. How to amend previous tax returns You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). How to amend previous tax returns The sections that follow provide additional information for some of the rules. How to amend previous tax returns Adjusted gross income (AGI). How to amend previous tax returns   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. How to amend previous tax returns Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). How to amend previous tax returns Table 5-1. How to amend previous tax returns Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. How to amend previous tax returns Second, you must meet all the rules in one of these columns, whichever applies. How to amend previous tax returns Third, you must meet the rule in this column. How to amend previous tax returns Part A. How to amend previous tax returns  Rules for Everyone Part B. How to amend previous tax returns  Rules If You Have a Qualifying Child Part C. How to amend previous tax returns  Rules If You Do Not Have a Qualifying Child Part D. How to amend previous tax returns  Figuring and Claiming the EIC 1. How to amend previous tax returns Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How to amend previous tax returns 2. How to amend previous tax returns You must have a valid social security number. How to amend previous tax returns  3. How to amend previous tax returns Your filing status cannot be “Married filing separately. How to amend previous tax returns ” 4. How to amend previous tax returns You must be a U. How to amend previous tax returns S. How to amend previous tax returns citizen or resident alien all year. How to amend previous tax returns  5. How to amend previous tax returns You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). How to amend previous tax returns  6. How to amend previous tax returns Your investment income must be $3,300 or less. How to amend previous tax returns  7. How to amend previous tax returns You must have earned income. How to amend previous tax returns 8. How to amend previous tax returns Your child must meet the relationship, age, residency, and joint return tests. How to amend previous tax returns  9. How to amend previous tax returns Your qualifying child cannot be used by more than one person to claim the EIC. How to amend previous tax returns  10. How to amend previous tax returns You generally cannot be a qualifying child of another person. How to amend previous tax returns 11. How to amend previous tax returns You must be at least age 25 but under age 65. How to amend previous tax returns  12. How to amend previous tax returns You cannot be the dependent of another person. How to amend previous tax returns  13. How to amend previous tax returns You generally cannot be a qualifying child of another person. How to amend previous tax returns  14. How to amend previous tax returns You must have lived in the United States more than half of the year. How to amend previous tax returns 15. How to amend previous tax returns Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. How to amend previous tax returns Social security number. How to amend previous tax returns   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). How to amend previous tax returns Any qualifying child listed on Schedule EIC also must have a valid SSN. How to amend previous tax returns (See Qualifying child , later, if you have a qualifying child. How to amend previous tax returns )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. How to amend previous tax returns An example of a federally funded benefit is Medicaid. How to amend previous tax returns Investment income. How to amend previous tax returns   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. How to amend previous tax returns If your investment income is more than $3,300, you cannot claim the credit. How to amend previous tax returns For most people, investment income is the total of the following amounts. How to amend previous tax returns Taxable interest (line 8a of Form 1040 or 1040A). How to amend previous tax returns Tax-exempt interest (line 8b of Form 1040 or 1040A). How to amend previous tax returns Dividend income (line 9a of Form 1040 or 1040A). How to amend previous tax returns Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). How to amend previous tax returns  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. How to amend previous tax returns   For more information about investment income, see Publication 596, Earned Income Credit. How to amend previous tax returns Earned income. How to amend previous tax returns   Under Rule 7, you must have earned income to claim the EIC. How to amend previous tax returns Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. How to amend previous tax returns Earned income includes all of the following types of income. How to amend previous tax returns Wages, salaries, tips, and other taxable employee pay. How to amend previous tax returns Employee pay is earned income only if it is taxable. How to amend previous tax returns Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. How to amend previous tax returns But there is an exception for nontaxable combat pay, which you can choose to include in earned income. How to amend previous tax returns Net earnings from self-employment. How to amend previous tax returns Gross income received as a statutory employee. How to amend previous tax returns Gross income defined. How to amend previous tax returns   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). How to amend previous tax returns Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How to amend previous tax returns If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. How to amend previous tax returns Self-employed persons. How to amend previous tax returns   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. How to amend previous tax returns If you do not, you may not get all the credit to which you are entitled. How to amend previous tax returns Disability benefits. How to amend previous tax returns   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. How to amend previous tax returns Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. How to amend previous tax returns Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. How to amend previous tax returns   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. How to amend previous tax returns It does not matter whether you have reached minimum retirement age. How to amend previous tax returns If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. How to amend previous tax returns Income that is not earned income. How to amend previous tax returns   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. How to amend previous tax returns Do not include any of these items in your earned income. How to amend previous tax returns Workfare payments. How to amend previous tax returns   Nontaxable workfare payments are not earned income for the EIC. How to amend previous tax returns These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. How to amend previous tax returns Qualifying child. How to amend previous tax returns   Under Rule 8, your child is a qualifying child if your child meets four tests. How to amend previous tax returns The four tests are: Relationship, Age, Residency, and Joint return. How to amend previous tax returns   The four tests are illustrated in Figure 5-C. How to amend previous tax returns See Publication 596 for more information about each test. How to amend previous tax returns Figure 5-C. How to amend previous tax returns Tests for Qualifying Child A qualifying child for the EIC is a child who is your. How to amend previous tax returns . How to amend previous tax returns . How to amend previous tax returns Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . How to amend previous tax returns . How to amend previous tax returns . How to amend previous tax returns Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. How to amend previous tax returns . How to amend previous tax returns . How to amend previous tax returns Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. How to amend previous tax returns . How to amend previous tax returns . How to amend previous tax returns Lived with you in the United States for more than half of 2013. How to amend previous tax returns  If the child did not live with you for the required time, see Publication 596 for more information. How to amend previous tax returns Figuring the EIC To figure the amount of your credit, you have two choices. How to amend previous tax returns Have the IRS figure the EIC for you. How to amend previous tax returns If you want to do this, see IRS Will Figure the EIC for You in Publication 596. How to amend previous tax returns Figure the EIC yourself. How to amend previous tax returns If you want to do this, see How To Figure the EIC Yourself in Publication 596. How to amend previous tax returns Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 31-Mar-2014

The How To Amend Previous Tax Returns

How to amend previous tax returns Index A Accounting methods, Accounting Methods Accrual method, Accrual method. How to amend previous tax returns Change in accounting method Section 481(a) adjustment. How to amend previous tax returns , Change in accounting method. How to amend previous tax returns Mark-to-market accounting method, Mark-to-market accounting method. How to amend previous tax returns Nonaccrual experience method, Nonaccrual experience method. How to amend previous tax returns Percentage of completion method, Percentage of completion method. How to amend previous tax returns Accounting periods, Accounting Periods Accumulated earnings tax, Accumulated Earnings Tax Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) At-risk limits, At-Risk Limits B Backup withholding, Backup withholding. How to amend previous tax returns Below-market loans, Below-Market Loans C Capital contributions, Capital Contributions Capital losses, Capital Losses Charitable contributions, Charitable Contributions Closely held corporation: At-risk limits, Closely held corporation. How to amend previous tax returns Closely held corporations:, Closely held corporations. How to amend previous tax returns Comments, Comments and suggestions. How to amend previous tax returns Corporate preference items, Corporate Preference Items Corporations, businesses taxed as, Businesses Taxed as Corporations Credits, Credits Credits: Foreign tax, Credits General business credit, Credits Prior year minimum tax, Credits D Distributions: Money or property. How to amend previous tax returns , Money or Property Distributions Other, Constructive Distributions Reporting, Reporting Dividends and Other Distributions Stock or stock rights, Distributions of Stock or Stock Rights To shareholders, Distributions to Shareholders Dividends-received deduction, Dividends-Received Deduction E EFTPS, Electronic Federal Tax Payment System, Electronic Federal Tax Payment System (EFTPS). How to amend previous tax returns Electronic filing, Electronic filing. How to amend previous tax returns Energy-efficient commercial building property deduction, Energy-Efficient Commercial Building Property Deduction Estimated tax, Estimated Tax Extraordinary dividends, Extraordinary Dividends F Figuring: NOL carryovers, Figuring the NOL Carryover Tax, Figuring Tax Foreign tax credit, Credits Form: 1096, Form 1099-DIV. How to amend previous tax returns 1099–DIV, Form 1099-DIV. How to amend previous tax returns 1118, Credits 1120, Which form to file. How to amend previous tax returns 1120-W, How to figure each required installment. How to amend previous tax returns 1120X, Refunds. How to amend previous tax returns , NOL carryback. How to amend previous tax returns 1138, Carryback expected. How to amend previous tax returns 1139, Refunds. How to amend previous tax returns , NOL carryback. How to amend previous tax returns 2220, Form 2220. How to amend previous tax returns 3800, Credits, Recapture Taxes 4255, Recapture Taxes 4626, Form 4626. How to amend previous tax returns 5452, Form 5452. How to amend previous tax returns 7004, Extension of time to file. How to amend previous tax returns 8611, Recapture Taxes 8827, Credits 8832, Business formed after 1996. How to amend previous tax returns 8834, Recapture Taxes 8845, Recapture Taxes 8874, Recapture Taxes 8882, Recapture Taxes 8912, Credits G Going into business, Costs of Going Into Business I Income tax returns, Income Tax Return L Loans, below-market, Below-Market Loans M Minimum tax credit, Credits N Net operating losses, Net Operating Losses Nontaxable exchange of property for stock, Property Exchanged for Stock P Paid-in capital, Paid-in capital. How to amend previous tax returns Passive activity limits, Passive Activity Limits Paying estimated tax, How to pay estimated tax. How to amend previous tax returns Penalties Other, Other penalties. How to amend previous tax returns Trust fund recovery, Trust fund recovery penalty. How to amend previous tax returns Penalties: Estimated tax, Underpayment penalty. How to amend previous tax returns Late filing of return, Late filing of return. How to amend previous tax returns Late payment of tax, Late payment of tax. 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