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

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How To Amend Your Taxes

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How To Amend Your Taxes

How to amend your taxes 7. How to amend your taxes   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How to amend your taxes Free help with your tax return. How to amend your taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. How to amend your taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How to amend your taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to amend your taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to amend your taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How to amend your taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How to amend your taxes gov, download the IRS2Go app, or call 1-800-906-9887. How to amend your taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to amend your taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to amend your taxes aarp. How to amend your taxes org/money/taxaide or call 1-888-227-7669. How to amend your taxes For more information on these programs, go to IRS. How to amend your taxes gov and enter “VITA” in the search box. How to amend your taxes Internet. How to amend your taxes    IRS. How to amend your taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How to amend your taxes Download the free IRS2Go app from the iTunes app store or from Google Play. How to amend your taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to amend your taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. How to amend your taxes gov or download the IRS2Go app and select the Refund Status option. How to amend your taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. How to amend your taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How to amend your taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to amend your taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to amend your taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. How to amend your taxes No need to wait on the phone or stand in line. How to amend your taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How to amend your taxes When you reach the response screen, you can print the entire interview and the final response for your records. How to amend your taxes New subject areas are added on a regular basis. How to amend your taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How to amend your taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How to amend your taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How to amend your taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How to amend your taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How to amend your taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How to amend your taxes You can also ask the IRS to mail a return or an account transcript to you. How to amend your taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How to amend your taxes gov or by calling 1-800-908-9946. How to amend your taxes Tax return and tax account transcripts are generally available for the current year and the past three years. How to amend your taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How to amend your taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How to amend your taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How to amend your taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. How to amend your taxes gov and enter Where's My Amended Return? in the search box. How to amend your taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to amend your taxes It can take up to 3 weeks from the date you mailed it to show up in our system. How to amend your taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. How to amend your taxes gov. How to amend your taxes Select the Payment tab on the front page of IRS. How to amend your taxes gov for more information. How to amend your taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How to amend your taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to amend your taxes gov. How to amend your taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to amend your taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to amend your taxes gov. How to amend your taxes Request an Electronic Filing PIN by going to IRS. How to amend your taxes gov and entering Electronic Filing PIN in the search box. How to amend your taxes Download forms, instructions and publications, including accessible versions for people with disabilities. How to amend your taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How to amend your taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How to amend your taxes An employee can answer questions about your tax account or help you set up a payment plan. How to amend your taxes Before you visit, check the Office Locator on IRS. How to amend your taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How to amend your taxes If you have a special need, such as a disability, you can request an appointment. How to amend your taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to amend your taxes Apply for an Employer Identification Number (EIN). How to amend your taxes Go to IRS. How to amend your taxes gov and enter Apply for an EIN in the search box. How to amend your taxes Read the Internal Revenue Code, regulations, or other official guidance. How to amend your taxes Read Internal Revenue Bulletins. How to amend your taxes Sign up to receive local and national tax news and more by email. How to amend your taxes Just click on “subscriptions” above the search box on IRS. How to amend your taxes gov and choose from a variety of options. How to amend your taxes    Phone. How to amend your taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to amend your taxes Download the free IRS2Go app from the iTunes app store or from Google Play. How to amend your taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How to amend your taxes gov, or download the IRS2Go app. How to amend your taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to amend your taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to amend your taxes Most VITA and TCE sites offer free electronic filing. How to amend your taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to amend your taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to amend your taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How to amend your taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to amend your taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. How to amend your taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to amend your taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How to amend your taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to amend your taxes Note, the above information is for our automated hotline. How to amend your taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How to amend your taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to amend your taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to amend your taxes It can take up to 3 weeks from the date you mailed it to show up in our system. How to amend your taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How to amend your taxes You should receive your order within 10 business days. How to amend your taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How to amend your taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How to amend your taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to amend your taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to amend your taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. How to amend your taxes    Walk-in. How to amend your taxes You can find a selection of forms, publications and services — in-person. How to amend your taxes Products. How to amend your taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to amend your taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to amend your taxes Services. How to amend your taxes You can walk in to your local TAC for face-to-face tax help. How to amend your taxes An employee can answer questions about your tax account or help you set up a payment plan. How to amend your taxes Before visiting, use the Office Locator tool on IRS. How to amend your taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How to amend your taxes    Mail. How to amend your taxes You can send your order for forms, instructions, and publications to the address below. How to amend your taxes You should receive a response within 10 business days after your request is received. How to amend your taxes Internal Revenue Service 1201 N. How to amend your taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. How to amend your taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to amend your taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to amend your taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How to amend your taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to amend your taxes You face (or your business is facing) an immediate threat of adverse action. How to amend your taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to amend your taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to amend your taxes Here's why we can help: TAS is an independent organization within the IRS. How to amend your taxes Our advocates know how to work with the IRS. How to amend your taxes Our services are free and tailored to meet your needs. How to amend your taxes We have offices in every state, the District of Columbia, and Puerto Rico. How to amend your taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. How to amend your taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to amend your taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. How to amend your taxes Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. How to amend your taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to amend your taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to amend your taxes Prev  Up  Next   Home   More Online Publications
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The Premium Tax Credit

 

Facts about the Premium Tax Credit

 

Publication 5120 –Your Credit, Your Choice – Get it Now or Get it Later   English | Spanish

 

Publication 5121 –Need help paying for health insurance premiums?   English | Spanish

 

NOTE - The following information does not affect your 2013 tax return that you are filing in 2014. You do not need to file a 2013 federal tax return solely to establish eligibility or qualify for advance payment of the premium tax credit.
 

Basic Information

Starting in 2014, if you get your health insurance coverage through the Health Insurance Marketplace, you may be eligible for the premium tax credit. This tax credit can help make purchasing health insurance coverage more affordable for people with moderate incomes. The open enrollment period to purchase health insurance coverage for 2014 through the Marketplace runs from Oct. 1, 2013, through March 31, 2014.

The Department of Health and Human Services administers the requirements for the Marketplace and the health plans they offer. For more information about your coverage options, financial assistance and the Marketplace, visit HealthCare.gov.

Eligibility

In general, you may be eligible for the credit if you meet all of the following:

  • buy health insurance through the Marketplace;
  • are ineligible for coverage through an employer or government plan;
  • are within certain income limits;
  • do not file a Married Filing Separately tax return (unless you meet the criteria in Notice 2014-23, which allows certain victims of domestic abuse to claim the premium tax credit using the Married Filing Separately filing status for the 2014 calendar year); and
  • cannot be claimed as a dependent by another person.

Filing Status

If you file your tax return using the filing status Single, Married Filing Jointly, Head of Household (including married individuals who qualify to use the Head of Household status) or Qualifying Widow/Widower, you may be eligible for the premium tax credit if you meet the other criteria. If you are married and you file your tax return using the filing status Married Filing Separately, you will not be eligible for the premium tax credit unless you meet the criteria in Notice 2014-23, which allows certain victims of domestic abuse to claim the premium tax credit using the Married Filing Separately filing status for the 2014 calendar year.

Getting the Credit

To qualify for the credit, you must get insurance through the Marketplace.

If you are eligible for the credit, you can choose to:

  • Get It Now: have some or all of the estimated credit paid in advance directly to your insurance company to lower what you pay out-of-pocket for your monthly premiums during 2014; or
  • Get It Later: wait to get all of the credit when you file your 2014 tax return in 2015.

During enrollment through the Marketplace, using information you provide about your projected income and family composition for 2014, the Marketplace will estimate the amount of the premium tax credit you will be able to claim for the 2014 tax year that you will file in 2015.

You will then decide whether you want to have all, some or none of your estimated credit paid in advance directly to your insurance company.

Change in Circumstances

Report income and family size changes to the Marketplace throughout the year. Reporting changes will help make sure you get the proper type and amount of financial assistance and will help you avoid getting too much or too little in advance. Receiving too much or too little in advance can affect your refund or balance due when you file your 2014 tax return in 2015.

For example, if you do not report income or family size changes to the Marketplace when they happen in 2014, the advance payments may not match your actual qualified credit amount on your federal tax return that you will file in 2015. This might result in a smaller refund or a balance due.

Claiming the Credit on Your Federal Tax Return

For any tax year, if you receive advance credit payments in any amount or if you plan to claim the premium tax credit, you must file a federal income tax return for that year. 

If you choose to get it now: When you file your 2014 tax return in 2015, you will subtract the total advance payments you received during the year from the amount of the premium tax credit calculated on your tax return. If the premium tax credit computed on the return is more than the advance payments made on your behalf during the year, the difference will increase your refund or lower the amount of tax you owe. If the advance credit payments are more than the premium tax credit, the difference will increase the amount you owe and result in either a smaller refund or a balance due.

If you choose to get it later: You will claim the full amount of the premium tax credit when you file your 2014 tax return in 2015. This will either increase your refund or lower your balance due.

More Information

More detailed information about the credit is available in our Questions and Answers.
The Department of the Treasury and the IRS issued the following legal guidance related to the premium tax credit:

  • Final regulations on the rules for individuals who enroll in qualified health plans through Marketplaces and claim the premium tax credit.
  • Final regulations on the premium tax credit affordability test for related individuals.
  • Proposed regulations on determining minimum value of eligible employer-sponsored plans and other rules regarding the premium tax credit.
  • Notice 2013-41 on determining whether or when individuals are considered eligible for coverage under certain Medicaid, Medicare, CHIP, TRICARE, student health or state high risk pool programs.

An electronic flyer (Publication 5120 English | Spanish ) and trifold (Publication 5121 English | Spanish ) entitled Facts about the Premium Tax Credit are available for public use and distribution.

 

Page Last Reviewed or Updated: 26-Mar-2014

The How To Amend Your Taxes

How to amend your taxes 30. How to amend your taxes   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. How to amend your taxes This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. How to amend your taxes Figuring Your Tax Your income tax is based on your taxable income. How to amend your taxes After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. How to amend your taxes The result is your total tax. How to amend your taxes Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. How to amend your taxes This section provides a general outline of how to figure your tax. How to amend your taxes You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. How to amend your taxes If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. How to amend your taxes Tax. How to amend your taxes   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. How to amend your taxes However, there are special methods if your income includes any of the following items. How to amend your taxes A net capital gain. How to amend your taxes (See chapter 16. How to amend your taxes ) Qualified dividends taxed at the same rates as a net capital gain. How to amend your taxes (See chapters 8 and 16. How to amend your taxes ) Lump-sum distributions. How to amend your taxes (See chapter 10. How to amend your taxes ) Farming or fishing income. How to amend your taxes (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. How to amend your taxes ) Unearned income over $2,000 for certain children. How to amend your taxes (See chapter 31. How to amend your taxes ) Parents' election to report child's interest and dividends. How to amend your taxes (See chapter 31. How to amend your taxes ) Foreign earned income exclusion or the housing exclusion. How to amend your taxes (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. How to amend your taxes ) Credits. How to amend your taxes   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. How to amend your taxes Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. How to amend your taxes The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. How to amend your taxes CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. How to amend your taxes See Payments , later. How to amend your taxes   There are other credits that are not discussed in this publication. How to amend your taxes These include the following credits. How to amend your taxes General business credit, which is made up of several separate business-related credits. How to amend your taxes These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. How to amend your taxes Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. How to amend your taxes See Form 8835, Part II. How to amend your taxes Work opportunity credit. How to amend your taxes See Form 5884. How to amend your taxes Credit for employer social security and Medicare taxes paid on certain employee tips. How to amend your taxes See Form 8846. How to amend your taxes Other taxes. How to amend your taxes   After you subtract your tax credits, determine whether there are any other taxes you must pay. How to amend your taxes This chapter does not explain these other taxes. How to amend your taxes You can find that information in other chapters of this publication and your form instructions. How to amend your taxes See the following table for other taxes you may need to add to your income tax. How to amend your taxes OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). How to amend your taxes   There are other taxes that are not discussed in this publication. How to amend your taxes These include the following items. How to amend your taxes Self-employment tax. How to amend your taxes You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). How to amend your taxes Your net earnings from self-employment from other than church employee income were $400 or more. How to amend your taxes The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. How to amend your taxes If you received a Form 1099-MISC, see the Instructions for Recipient on the back. How to amend your taxes Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. How to amend your taxes You had church employee income of $108. How to amend your taxes 28 or more. How to amend your taxes Additional Medicare Tax. How to amend your taxes Beginning in 2013, you may be subject to a 0. How to amend your taxes 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. How to amend your taxes For more information, see the Instructions for Form 1040, line 60 and Form 8959. How to amend your taxes Net Investment Income Tax (NIIT). How to amend your taxes Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). How to amend your taxes NIIT is a 3. How to amend your taxes 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. How to amend your taxes For more information, see the Instructions for Form 1040, line 60 and Form 8960. How to amend your taxes Recapture taxes. How to amend your taxes You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. How to amend your taxes For more information, see the instructions for Form 1040, line 60. How to amend your taxes Section 72(m)(5) excess benefits tax. How to amend your taxes If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. How to amend your taxes See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. How to amend your taxes Uncollected social security and Medicare tax on group-term life insurance. How to amend your taxes If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. How to amend your taxes The amount should be shown in box 12 of your Form W-2 with codes M and N. How to amend your taxes Tax on golden parachute payments. How to amend your taxes This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. How to amend your taxes The amount should be shown in box 12 of your Form W-2 with code K. How to amend your taxes See the instructions for Form 1040, line 60. How to amend your taxes Tax on accumulation distribution of trusts. How to amend your taxes This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. How to amend your taxes See Form 4970 and its instructions. How to amend your taxes Additional tax on HSAs or MSAs. How to amend your taxes If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. How to amend your taxes See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. How to amend your taxes Additional tax on Coverdell ESAs. How to amend your taxes This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. How to amend your taxes See Publication 970, Tax Benefits for Education, and Form 5329. How to amend your taxes Additional tax on qualified tuition programs. How to amend your taxes This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. How to amend your taxes See Publication 970 and Form 5329. How to amend your taxes Excise tax on insider stock compensation from an expatriated corporation. How to amend your taxes You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. How to amend your taxes For more information, see the instructions for Form 1040, line 60. How to amend your taxes Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. How to amend your taxes This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. How to amend your taxes For more information, see the instructions for Form 1040, line 60. How to amend your taxes Interest on the tax due on installment income from the sale of certain residential lots and timeshares. How to amend your taxes For more information, see the instructions for Form 1040, line 60. How to amend your taxes Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. How to amend your taxes For more information, see the instructions for Form 1040, line 60. How to amend your taxes Repayment of first-time homebuyer credit. How to amend your taxes For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. How to amend your taxes Also see the instructions for Form 1040, line 59b. How to amend your taxes Payments. How to amend your taxes   After you determine your total tax, figure the total payments you have already made for the year. How to amend your taxes Include credits that are treated as payments. How to amend your taxes This chapter does not explain these payments and credits. How to amend your taxes You can find that information in other chapters of this publication and your form instructions. How to amend your taxes See the following table for amounts you can include in your total payments. How to amend your taxes PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. How to amend your taxes This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. How to amend your taxes It is claimed on Form 1040, line 70. How to amend your taxes See Form 4136, Credit for Federal Tax Paid on Fuels. How to amend your taxes Refund or balance due. How to amend your taxes   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. How to amend your taxes If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. How to amend your taxes S. How to amend your taxes savings bonds instead of receiving a paper check. How to amend your taxes Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. How to amend your taxes The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. How to amend your taxes Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. How to amend your taxes You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. How to amend your taxes See Form 6251, Alternative Minimum Tax — Individuals. How to amend your taxes Adjustments and tax preference items. How to amend your taxes   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. How to amend your taxes More information. How to amend your taxes   For more information about the AMT, see the instructions for Form 6251. How to amend your taxes Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. How to amend your taxes If the IRS figures your tax and you paid too much, you will receive a refund. How to amend your taxes If you did not pay enough, you will receive a bill for the balance. How to amend your taxes To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. How to amend your taxes The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. How to amend your taxes When the IRS cannot figure your tax. How to amend your taxes   The IRS cannot figure your tax for you if any of the following apply. How to amend your taxes You want your refund directly deposited into your accounts. How to amend your taxes You want any part of your refund applied to your 2014 estimated tax. How to amend your taxes You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. How to amend your taxes Your taxable income is $100,000 or more. How to amend your taxes You itemize deductions. How to amend your taxes You file any of the following forms. How to amend your taxes Form 2555, Foreign Earned Income. How to amend your taxes Form 2555-EZ, Foreign Earned Income Exclusion. How to amend your taxes Form 4137, Social Security and Medicare Tax on Unreported Tip Income. How to amend your taxes Form 4970, Tax on Accumulation Distribution of Trusts. How to amend your taxes Form 4972, Tax on Lump-Sum Distributions. How to amend your taxes Form 6198, At-Risk Limitations. How to amend your taxes Form 6251, Alternative Minimum Tax—Individuals. How to amend your taxes Form 8606, Nondeductible IRAs. How to amend your taxes Form 8615, Tax for Certain Children Who Have Unearned Income. How to amend your taxes Form 8814, Parents' Election To Report Child's Interest and Dividends. How to amend your taxes Form 8839, Qualified Adoption Expenses. How to amend your taxes Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. How to amend your taxes Form 8889, Health Savings Accounts (HSAs). How to amend your taxes Form 8919, Uncollected Social Security and Medicare Tax on Wages. How to amend your taxes Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. How to amend your taxes Enter your social security number in the space provided. How to amend your taxes If you are married, enter the social security numbers of you and your spouse even if you file separately. How to amend your taxes Sign and date your return and enter your occupation(s). How to amend your taxes If you are filing a joint return, both you and your spouse must sign it. How to amend your taxes Enter your daytime phone number in the space provided. How to amend your taxes This may help speed the processing of your return if we have a question that can be answered over the phone. How to amend your taxes If you are filing a joint return, you may enter either your or your spouse's daytime phone number. How to amend your taxes If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. How to amend your taxes Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). How to amend your taxes If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. How to amend your taxes Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. How to amend your taxes Attach a copy of each of your Forms W-2 to your paper return. How to amend your taxes Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. How to amend your taxes Mail your return to the Internal Revenue Service Center for the area where you live. How to amend your taxes A list of Service Center addresses is in the instructions for your tax return. How to amend your taxes Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. How to amend your taxes Do not complete lines 9 through 12. How to amend your taxes If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. How to amend your taxes Payments. How to amend your taxes   Enter any federal income tax withheld on line 7. How to amend your taxes Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. How to amend your taxes Earned income credit. How to amend your taxes   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. How to amend your taxes Enter “EIC” in the space to the left of line 8a. How to amend your taxes Enter the nontaxable combat pay you elect to include in earned income on line 8b. How to amend your taxes   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. How to amend your taxes For details, see the Form 1040EZ Instructions. How to amend your taxes Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. How to amend your taxes If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. How to amend your taxes Do not complete line 28. How to amend your taxes Complete lines 29 through 33 and 36 through 40 if they apply to you. How to amend your taxes However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. How to amend your taxes Also, enter any write-in information that applies to you in the space to the left of line 41. How to amend your taxes Do not complete lines 34, 35, and 42 through 46. How to amend your taxes Payments. How to amend your taxes   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. How to amend your taxes Enter any estimated tax payments you made on line 37. How to amend your taxes Credit for child and dependent care expenses. How to amend your taxes   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. How to amend your taxes Enter the amount of the credit on line 29. How to amend your taxes The IRS will not figure this credit. How to amend your taxes Credit for the elderly or the disabled. How to amend your taxes   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. How to amend your taxes Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. How to amend your taxes On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. How to amend your taxes Complete Part II and Part III, lines 11 and 13, if they apply. How to amend your taxes Earned income credit. How to amend your taxes   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. How to amend your taxes Enter “EIC” to the left of the entry space for line 38a. How to amend your taxes Enter the nontaxable combat pay you elect to include in earned income on line 38b. How to amend your taxes    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. How to amend your taxes If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. How to amend your taxes   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. How to amend your taxes For details, see the Form 1040A Instructions. How to amend your taxes Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. How to amend your taxes Do not complete line 44. How to amend your taxes If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. How to amend your taxes Read lines 45 through 71. How to amend your taxes Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. How to amend your taxes Also, do not complete line 55 and lines 73 through 77. How to amend your taxes Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. How to amend your taxes Payments. How to amend your taxes   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. How to amend your taxes Enter any estimated tax payments you made on line 63. How to amend your taxes Credit for child and dependent care expenses. How to amend your taxes   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. How to amend your taxes Enter the amount of the credit on line 48. How to amend your taxes The IRS will not figure this credit. How to amend your taxes Credit for the elderly or the disabled. How to amend your taxes   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. How to amend your taxes Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. How to amend your taxes On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. How to amend your taxes Complete Part II and Part III, lines 11 and 13, if they apply. How to amend your taxes Earned income credit. How to amend your taxes   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. How to amend your taxes Enter “EIC” on the dotted line next to Form 1040, line 64a. How to amend your taxes Enter the nontaxable combat pay you elect to include in earned income on line 64b. How to amend your taxes   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. How to amend your taxes If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. How to amend your taxes   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. 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