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How To Ammend 2010 Tax Return

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How To Ammend 2010 Tax Return

How to ammend 2010 tax return Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. How to ammend 2010 tax return Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. How to ammend 2010 tax return Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. How to ammend 2010 tax return Any forgiven tax liability owed to the IRS will not have to be paid. How to ammend 2010 tax return Any forgiven tax liability that has already been paid will be refunded. How to ammend 2010 tax return (See Refund of Taxes Paid, later. How to ammend 2010 tax return ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. How to ammend 2010 tax return Then read Amount of Tax Forgiven. How to ammend 2010 tax return Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. How to ammend 2010 tax return Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. How to ammend 2010 tax return See Minimum Amount of Relief later under Amount of Tax Forgiven. How to ammend 2010 tax return Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. How to ammend 2010 tax return Oklahoma City attack. How to ammend 2010 tax return   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. How to ammend 2010 tax return Example 1. How to ammend 2010 tax return A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. How to ammend 2010 tax return His income tax is forgiven for 1994 and 1995. How to ammend 2010 tax return Example 2. How to ammend 2010 tax return A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. How to ammend 2010 tax return She subsequently died of her wounds in 1996. How to ammend 2010 tax return Her income tax is forgiven for 1994, 1995, and 1996. How to ammend 2010 tax return September 11 attacks and anthrax attacks. How to ammend 2010 tax return   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. How to ammend 2010 tax return Example 1. How to ammend 2010 tax return A Pentagon employee died in the September 11 attack. How to ammend 2010 tax return Her income tax is forgiven for 2000 and 2001. How to ammend 2010 tax return Example 2. How to ammend 2010 tax return A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. How to ammend 2010 tax return His income tax liability is forgiven for 2000, 2001, and 2002. How to ammend 2010 tax return Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. How to ammend 2010 tax return On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. How to ammend 2010 tax return To figure the tax to be forgiven, use the following worksheets. How to ammend 2010 tax return Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). How to ammend 2010 tax return Use Worksheet B for any eligible year the decedent filed a joint return. How to ammend 2010 tax return See the illustrated Worksheet B near the end of this publication. How to ammend 2010 tax return Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. How to ammend 2010 tax return Instead, complete Worksheet C and file a return for the decedent's last tax year. How to ammend 2010 tax return See Minimum Amount of Relief, later. How to ammend 2010 tax return If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. How to ammend 2010 tax return In English–7 a. How to ammend 2010 tax return m. How to ammend 2010 tax return to 10 p. How to ammend 2010 tax return m. How to ammend 2010 tax return local time. How to ammend 2010 tax return In Spanish–8 a. How to ammend 2010 tax return m. How to ammend 2010 tax return to 9:30 p. How to ammend 2010 tax return m. How to ammend 2010 tax return local time. How to ammend 2010 tax return Both spouses died. How to ammend 2010 tax return   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. How to ammend 2010 tax return Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). How to ammend 2010 tax return If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. How to ammend 2010 tax return However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. How to ammend 2010 tax return The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. How to ammend 2010 tax return Residents of community property states. How to ammend 2010 tax return   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. How to ammend 2010 tax return Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. How to ammend 2010 tax return Worksheet B. How to ammend 2010 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to ammend 2010 tax return 1       2 Enter the decedent's taxable income. How to ammend 2010 tax return Figure taxable income as if a separate return had been filed. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 2       3 Enter the decedent's total tax. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 4       5 Subtract line 4 from line 3. How to ammend 2010 tax return 5       6 Enter the surviving spouse's taxable income. How to ammend 2010 tax return Figure taxable income as if a separate return had been filed. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 6       7 Enter the surviving spouse's total tax. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to ammend 2010 tax return 8       9 Subtract line 8 from line 7. How to ammend 2010 tax return 9       10 Add lines 5 and 9. How to ammend 2010 tax return 10       11 Enter the total tax from the joint return. How to ammend 2010 tax return See Table 1 on page 5 for the line number for years before 2002. How to ammend 2010 tax return 11       12 Add lines 4 and 8. How to ammend 2010 tax return 12       13 Subtract line 12 from line 11. How to ammend 2010 tax return 13       14 Divide line 5 by line 10. How to ammend 2010 tax return Enter the result as a decimal. How to ammend 2010 tax return 14       15 Tax to be forgiven. How to ammend 2010 tax return Multiply line 13 by line 14 and enter the result. How to ammend 2010 tax return 15       Note. How to ammend 2010 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to ammend 2010 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to ammend 2010 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to ammend 2010 tax return The IRS will determine the amount to be refunded. How to ammend 2010 tax return Worksheet B. How to ammend 2010 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to ammend 2010 tax return 1       2 Enter the decedent's taxable income. How to ammend 2010 tax return Figure taxable income as if a separate return had been filed. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 2       3 Enter the decedent's total tax. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 4       5 Subtract line 4 from line 3. How to ammend 2010 tax return 5       6 Enter the surviving spouse's taxable income. How to ammend 2010 tax return Figure taxable income as if a separate return had been filed. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 6       7 Enter the surviving spouse's total tax. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to ammend 2010 tax return 8       9 Subtract line 8 from line 7. How to ammend 2010 tax return 9       10 Add lines 5 and 9. How to ammend 2010 tax return 10       11 Enter the total tax from the joint return. How to ammend 2010 tax return See Table 1 on page 5 for the line number for years before 2002. How to ammend 2010 tax return 11       12 Add lines 4 and 8. How to ammend 2010 tax return 12       13 Subtract line 12 from line 11. How to ammend 2010 tax return 13       14 Divide line 5 by line 10. How to ammend 2010 tax return Enter the result as a decimal. How to ammend 2010 tax return 14       15 Tax to be forgiven. How to ammend 2010 tax return Multiply line 13 by line 14 and enter the result. How to ammend 2010 tax return 15       Note. How to ammend 2010 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to ammend 2010 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to ammend 2010 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to ammend 2010 tax return The IRS will determine the amount to be refunded. How to ammend 2010 tax return Instructions for Worksheet B Table 1. How to ammend 2010 tax return Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. How to ammend 2010 tax return * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. How to ammend 2010 tax return ** File Form 4506 to get a transcript of the decedent's account. How to ammend 2010 tax return Table 1. How to ammend 2010 tax return Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. How to ammend 2010 tax return * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. How to ammend 2010 tax return ** File Form 4506 to get a transcript of the decedent's account. How to ammend 2010 tax return Lines 2 and 6. How to ammend 2010 tax return   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. How to ammend 2010 tax return   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. How to ammend 2010 tax return Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. How to ammend 2010 tax return Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. How to ammend 2010 tax return   Allocate business deductions to the owner of the business. How to ammend 2010 tax return Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. How to ammend 2010 tax return Lines 3 and 7. How to ammend 2010 tax return   Figure the total tax as if a separate return had been filed. How to ammend 2010 tax return The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. How to ammend 2010 tax return When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. How to ammend 2010 tax return   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. How to ammend 2010 tax return If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. How to ammend 2010 tax return Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. How to ammend 2010 tax return Line 4. How to ammend 2010 tax return   Enter the total, if any, of the following taxes. How to ammend 2010 tax return Self-employment tax. How to ammend 2010 tax return Social security and Medicare tax on tip income not reported to employer. How to ammend 2010 tax return Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How to ammend 2010 tax return Tax on excess accumulation in qualified retirement plans. How to ammend 2010 tax return Household employment taxes. How to ammend 2010 tax return Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How to ammend 2010 tax return Tax on golden parachute payments. How to ammend 2010 tax return Minimum Amount of Relief The minimum amount of relief is $10,000. How to ammend 2010 tax return If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. How to ammend 2010 tax return The IRS will refund the difference as explained under Refund of Taxes Paid. How to ammend 2010 tax return Use Worksheet C to figure the additional tax payment. How to ammend 2010 tax return But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. How to ammend 2010 tax return Example 1. How to ammend 2010 tax return An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. How to ammend 2010 tax return The $6,400 is eligible for forgiveness. How to ammend 2010 tax return The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. How to ammend 2010 tax return Example 2. How to ammend 2010 tax return A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. How to ammend 2010 tax return The IRS will treat $10,000 as a tax payment for 2001. How to ammend 2010 tax return Income received after date of death. How to ammend 2010 tax return   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. How to ammend 2010 tax return Examples are the final paycheck or dividends on stock owned by the decedent. How to ammend 2010 tax return However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). How to ammend 2010 tax return Nonqualifying income. How to ammend 2010 tax return   The following income is not exempt from tax. How to ammend 2010 tax return The tax on it is not eligible for forgiveness. How to ammend 2010 tax return Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. How to ammend 2010 tax return Amounts that would not have been payable but for an action taken after September 11, 2001. How to ammend 2010 tax return The following are examples of nonqualifying income. How to ammend 2010 tax return Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. How to ammend 2010 tax return Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. How to ammend 2010 tax return Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. How to ammend 2010 tax return Interest on savings bonds cashed by the beneficiary of the decedent. How to ammend 2010 tax return If you are responsible for the estate of a decedent, see Publication 559. How to ammend 2010 tax return Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. How to ammend 2010 tax return Instructions for lines 2–9 of Worksheet C. How to ammend 2010 tax return   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. How to ammend 2010 tax return To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. How to ammend 2010 tax return Or, if special requirements are met, you can use the alternative computation instead. How to ammend 2010 tax return See Alternative computation, later. How to ammend 2010 tax return   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. How to ammend 2010 tax return Use Form 1041 to figure what the taxable income would be without including the exempt income. How to ammend 2010 tax return Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). How to ammend 2010 tax return Alternative computation. How to ammend 2010 tax return   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. How to ammend 2010 tax return You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. How to ammend 2010 tax return The estate claimed an income distribution deduction on line 18 (Form 1041). How to ammend 2010 tax return Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. How to ammend 2010 tax return If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. How to ammend 2010 tax return If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. How to ammend 2010 tax return Complete the rest of Worksheet C to determine the additional payment allowed. How to ammend 2010 tax return Worksheet C. How to ammend 2010 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How to ammend 2010 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to ammend 2010 tax return 1 Minimum relief amount. How to ammend 2010 tax return Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to ammend 2010 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How to ammend 2010 tax return 3       4 Add lines 2 and 3. How to ammend 2010 tax return 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How to ammend 2010 tax return (See Income received after date of death on page 5. How to ammend 2010 tax return ) 5       6 Add lines 4 and 5. How to ammend 2010 tax return 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How to ammend 2010 tax return 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How to ammend 2010 tax return 8       9 Tax on exempt income. How to ammend 2010 tax return Subtract line 8 from line 7. How to ammend 2010 tax return 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to ammend 2010 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to ammend 2010 tax return 10       11 Add lines 9 and 10. How to ammend 2010 tax return 11   12 Additional payment allowed. How to ammend 2010 tax return If line 11 is $10,000 or more, enter -0- and stop here. How to ammend 2010 tax return No additional amount is allowed as a tax payment. How to ammend 2010 tax return Otherwise, subtract line 11 from line 1 and enter the result. How to ammend 2010 tax return 12   Note. How to ammend 2010 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to ammend 2010 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to ammend 2010 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to ammend 2010 tax return Write "Sec. How to ammend 2010 tax return 692(d)(2) Payment" and the amount to the right of the entry space. How to ammend 2010 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. How to ammend 2010 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to ammend 2010 tax return Write “Sec. How to ammend 2010 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. How to ammend 2010 tax return Worksheet C. How to ammend 2010 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How to ammend 2010 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to ammend 2010 tax return 1 Minimum relief amount. How to ammend 2010 tax return Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to ammend 2010 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How to ammend 2010 tax return 3       4 Add lines 2 and 3. How to ammend 2010 tax return 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How to ammend 2010 tax return (See Income received after date of death on page 5. How to ammend 2010 tax return ) 5       6 Add lines 4 and 5. How to ammend 2010 tax return 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How to ammend 2010 tax return 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How to ammend 2010 tax return 8       9 Tax on exempt income. How to ammend 2010 tax return Subtract line 8 from line 7. How to ammend 2010 tax return 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to ammend 2010 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to ammend 2010 tax return 10       11 Add lines 9 and 10. How to ammend 2010 tax return 11   12 Additional payment allowed. How to ammend 2010 tax return If line 11 is $10,000 or more, enter -0- and stop here. How to ammend 2010 tax return No additional amount is allowed as a tax payment. How to ammend 2010 tax return Otherwise, subtract line 11 from line 1 and enter the result. How to ammend 2010 tax return 12   Note. How to ammend 2010 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to ammend 2010 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to ammend 2010 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to ammend 2010 tax return Write "Sec. How to ammend 2010 tax return 692(d)(2) Payment" and the amount to the right of the entry space. How to ammend 2010 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. How to ammend 2010 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to ammend 2010 tax return Write “Sec. How to ammend 2010 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. How to ammend 2010 tax return Worksheet D. How to ammend 2010 tax return Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. How to ammend 2010 tax return (See Income received after date of death on page 5. How to ammend 2010 tax return ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). How to ammend 2010 tax return 4   5 Figure the tax on line 1 using Schedule G (Form 1041). How to ammend 2010 tax return 5   6 Estate's tax on exempt income. How to ammend 2010 tax return Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. How to ammend 2010 tax return Figure the total tax that would have been payable by all beneficiaries. How to ammend 2010 tax return Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. How to ammend 2010 tax return Add the amounts by which each beneficiary's income tax is increased. How to ammend 2010 tax return 7   8 Add lines 6 and 7. How to ammend 2010 tax return Enter this amount on line 9 of Worksheet C. How to ammend 2010 tax return 8   Worksheet D. How to ammend 2010 tax return Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. How to ammend 2010 tax return (See Income received after date of death on page 5. How to ammend 2010 tax return ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). How to ammend 2010 tax return 4   5 Figure the tax on line 1 using Schedule G (Form 1041). How to ammend 2010 tax return 5   6 Estate's tax on exempt income. How to ammend 2010 tax return Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. How to ammend 2010 tax return Figure the total tax that would have been payable by all beneficiaries. How to ammend 2010 tax return Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. How to ammend 2010 tax return Add the amounts by which each beneficiary's income tax is increased. How to ammend 2010 tax return 7   8 Add lines 6 and 7. How to ammend 2010 tax return Enter this amount on line 9 of Worksheet C. How to ammend 2010 tax return 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. How to ammend 2010 tax return Income tax liabilities that have been paid. How to ammend 2010 tax return Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. How to ammend 2010 tax return See Minimum Amount of Relief, earlier. How to ammend 2010 tax return Example 1. How to ammend 2010 tax return A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. How to ammend 2010 tax return The total, $14,000, is eligible for tax forgiveness. How to ammend 2010 tax return However, he paid only $13,000 of that amount. How to ammend 2010 tax return The IRS will refund the $13,000 paid. How to ammend 2010 tax return Example 2. How to ammend 2010 tax return A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. How to ammend 2010 tax return The child qualifies for the minimum relief of $10,000. How to ammend 2010 tax return The $10,000 is treated as a tax payment for 2001 and will be refunded. How to ammend 2010 tax return Period for filing a claim for credit or refund. How to ammend 2010 tax return   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. How to ammend 2010 tax return For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. How to ammend 2010 tax return To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. How to ammend 2010 tax return Extension of time for victims of Oklahoma City attack. How to ammend 2010 tax return   The period described above has been extended for victims of the Oklahoma City attack. How to ammend 2010 tax return Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. How to ammend 2010 tax return How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. How to ammend 2010 tax return Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. How to ammend 2010 tax return Return required but not yet filed. How to ammend 2010 tax return   File Form 1040 if the decedent was a U. How to ammend 2010 tax return S. How to ammend 2010 tax return citizen or resident. How to ammend 2010 tax return File Form 1040NR if the decedent was a nonresident alien. How to ammend 2010 tax return A nonresident alien is someone who is not a U. How to ammend 2010 tax return S. How to ammend 2010 tax return citizen or resident. How to ammend 2010 tax return Return required and already filed. How to ammend 2010 tax return   File a separate Form 1040X for each year you are claiming tax relief. How to ammend 2010 tax return Return not required and not filed. How to ammend 2010 tax return   File Form 1040 only for the year of death if the decedent was a U. How to ammend 2010 tax return S. How to ammend 2010 tax return citizen or resident. How to ammend 2010 tax return File Form 1040NR if the decedent was a nonresident alien. How to ammend 2010 tax return Return not required but already filed. How to ammend 2010 tax return   File Form 1040X only for the year of death. How to ammend 2010 tax return How to complete the returns. How to ammend 2010 tax return   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. How to ammend 2010 tax return Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. How to ammend 2010 tax return If filing Form 1040 or Form 1040NR, also attach any Forms W–2. How to ammend 2010 tax return If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. How to ammend 2010 tax return Also, please write one of the following across the top of page 1 of each return. How to ammend 2010 tax return KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. How to ammend 2010 tax return ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. How to ammend 2010 tax return If you need a copy, use Form 4506. How to ammend 2010 tax return The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. How to ammend 2010 tax return Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. How to ammend 2010 tax return Send Form 4506 to the address shown in the form instructions. How to ammend 2010 tax return Taxpayer identification number. How to ammend 2010 tax return   A taxpayer identification number must be furnished on the decedent's returns. How to ammend 2010 tax return This is usually the decedent's social security number (SSN). How to ammend 2010 tax return However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). How to ammend 2010 tax return If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. How to ammend 2010 tax return S. How to ammend 2010 tax return income tax return for any tax year, do not apply for an ITIN. How to ammend 2010 tax return You may claim a refund by filing Form 1040NR without an SSN or ITIN. How to ammend 2010 tax return Necessary Documents Please attach the following documents to the return or amended return. How to ammend 2010 tax return Proof of death. How to ammend 2010 tax return   Attach a copy of the death certificate. How to ammend 2010 tax return If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. How to ammend 2010 tax return Form 1310. How to ammend 2010 tax return   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. How to ammend 2010 tax return You are a surviving spouse filing an original or amended joint return with the decedent. How to ammend 2010 tax return You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. How to ammend 2010 tax return A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. How to ammend 2010 tax return A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. How to ammend 2010 tax return      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. How to ammend 2010 tax return Include a statement saying an amended return will be filed as soon as the necessary tax information is available. How to ammend 2010 tax return Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. How to ammend 2010 tax return Use one of the addresses shown below. How to ammend 2010 tax return Where you file the returns or claims depends on whether you use the U. How to ammend 2010 tax return S. How to ammend 2010 tax return Postal Service or a private delivery service. How to ammend 2010 tax return Please do not send these returns or claims to any of the addresses shown in the tax form instructions. How to ammend 2010 tax return U. How to ammend 2010 tax return S. How to ammend 2010 tax return Postal Service. How to ammend 2010 tax return   If you use the U. How to ammend 2010 tax return S. How to ammend 2010 tax return Postal Service, file these returns and claims at the following address. How to ammend 2010 tax return Internal Revenue Service P. How to ammend 2010 tax return O. How to ammend 2010 tax return Box 4053 Woburn, MA 01888 Private delivery service. How to ammend 2010 tax return   Private delivery services cannot deliver items to P. How to ammend 2010 tax return O. How to ammend 2010 tax return boxes. How to ammend 2010 tax return If you use a private delivery service, file these returns and claims at the following address. How to ammend 2010 tax return Internal Revenue Service Stop 661 310 Lowell St. How to ammend 2010 tax return Andover, MA 01810 Designated private delivery services. How to ammend 2010 tax return   You can use the following private delivery services to file these returns and claims. How to ammend 2010 tax return Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. How to ammend 2010 tax return DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. How to ammend 2010 tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. How to ammend 2010 tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How to ammend 2010 tax return M. How to ammend 2010 tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. How to ammend 2010 tax return The private delivery service can tell you how to get written proof of the mailing date. How to ammend 2010 tax return Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. How to ammend 2010 tax return September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. How to ammend 2010 tax return Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. How to ammend 2010 tax return These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). How to ammend 2010 tax return No withholding applies to these payments. How to ammend 2010 tax return Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. How to ammend 2010 tax return Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. How to ammend 2010 tax return Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. How to ammend 2010 tax return (A personal residence can be a rented residence or one you own. How to ammend 2010 tax return ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. How to ammend 2010 tax return Qualified disaster relief payments also include the following. How to ammend 2010 tax return Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. How to ammend 2010 tax return Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. How to ammend 2010 tax return Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. How to ammend 2010 tax return Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. How to ammend 2010 tax return Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. How to ammend 2010 tax return Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. How to ammend 2010 tax return However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. How to ammend 2010 tax return If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. How to ammend 2010 tax return For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. How to ammend 2010 tax return If that period has expired, you are granted an extension. How to ammend 2010 tax return You have until January 22, 2003, to file Form 1040X to exclude the death benefits. How to ammend 2010 tax return On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. How to ammend 2010 tax return 102(b)(2). How to ammend 2010 tax return ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. How to ammend 2010 tax return The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. How to ammend 2010 tax return Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. How to ammend 2010 tax return Bureau of Justice Assistance payments. How to ammend 2010 tax return   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. How to ammend 2010 tax return Government plan annuity. How to ammend 2010 tax return   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. How to ammend 2010 tax return This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. How to ammend 2010 tax return For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. How to ammend 2010 tax return More information. How to ammend 2010 tax return   For more information, see Publication 559. How to ammend 2010 tax return Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. How to ammend 2010 tax return The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. How to ammend 2010 tax return If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). How to ammend 2010 tax return Affected taxpayers. How to ammend 2010 tax return   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. How to ammend 2010 tax return Any individual whose main home is located in a covered area (defined later). How to ammend 2010 tax return Any business entity or sole proprietor whose principal place of business is located in a covered area. How to ammend 2010 tax return Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. How to ammend 2010 tax return The main home or principal place of business does not have to be located in the covered area. How to ammend 2010 tax return Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. How to ammend 2010 tax return Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. How to ammend 2010 tax return The spouse on a joint return with a taxpayer who is eligible for postponements. How to ammend 2010 tax return Any other person determined by the IRS to be affected by a terrorist attack. How to ammend 2010 tax return Covered area. How to ammend 2010 tax return   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. How to ammend 2010 tax return Abatement of interest. How to ammend 2010 tax return   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. How to ammend 2010 tax return Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. How to ammend 2010 tax return You must make this choice to deduct your loss on your 2000 return by the later of the following dates. How to ammend 2010 tax return The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). How to ammend 2010 tax return The due date (with extensions) for the 2000 return. How to ammend 2010 tax return For more information about disaster area losses, see Publication 547. How to ammend 2010 tax return Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. How to ammend 2010 tax return The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. How to ammend 2010 tax return The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. How to ammend 2010 tax return These credits may reduce or eliminate the estate tax due. How to ammend 2010 tax return A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. How to ammend 2010 tax return Recovery from the September 11th Victim Compensation Fund. How to ammend 2010 tax return   The value of claims for a decedent's pain and suffering is normally included in the gross estate. How to ammend 2010 tax return However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. How to ammend 2010 tax return Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. How to ammend 2010 tax return Which estates must file a return. How to ammend 2010 tax return   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. How to ammend 2010 tax return S. How to ammend 2010 tax return citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. How to ammend 2010 tax return Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. How to ammend 2010 tax return Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. How to ammend 2010 tax return S. How to ammend 2010 tax return Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. How to ammend 2010 tax return Where to file. How to ammend 2010 tax return   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. How to ammend 2010 tax return Internal Revenue Service E & G Department/Stop 824T 201 W. How to ammend 2010 tax return Rivercenter Blvd. How to ammend 2010 tax return Covington, KY 41011 More information. How to ammend 2010 tax return   For more information on the federal estate tax, see the instructions for Form 706. How to ammend 2010 tax return Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. How to ammend 2010 tax return The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. How to ammend 2010 tax return However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. How to ammend 2010 tax return For information about these requirements, see Internal Revenue Code section 5891. How to ammend 2010 tax return Worksheet B Illustrated. How to ammend 2010 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to ammend 2010 tax return 1 2000 2001   2 Enter the decedent's taxable income. How to ammend 2010 tax return Figure taxable income as if a separate return had been filed. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 2 $17,259 $14,295   3 Enter the decedent's total tax. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 4 3,532 3,109   5 Subtract line 4 from line 3. How to ammend 2010 tax return 5 2,591 2,141   6 Enter the surviving spouse's taxable income. How to ammend 2010 tax return Figure taxable income as if a separate return had been filed. How to ammend 2010 tax return See the instructions for line 2. How to ammend 2010 tax return 6 29,025 29,850   7 Enter the surviving spouse's total tax. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to ammend 2010 tax return 8 0 0   9 Subtract line 8 from line 7. How to ammend 2010 tax return 9 5,277 5,391   10 Add lines 5 and 9. How to ammend 2010 tax return 10 7,868 7,532   11 Enter the total tax from the joint return. How to ammend 2010 tax return See Table 1 on page 5 for the line number for years before 2002. How to ammend 2010 tax return 11 10,789 9,728   12 Add lines 4 and 8. How to ammend 2010 tax return 12 3,532 3,109   13 Subtract line 12 from line 11. How to ammend 2010 tax return 13 7,257 6,619   14 Divide line 5 by line 10. How to ammend 2010 tax return Enter the result as a decimal. How to ammend 2010 tax return 14 . How to ammend 2010 tax return 329 . How to ammend 2010 tax return 284   15 Tax to be forgiven. How to ammend 2010 tax return Multiply line 13 by line 14 and enter the result. How to ammend 2010 tax return 15 $2,388 $1,880   Note. How to ammend 2010 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to ammend 2010 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to ammend 2010 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to ammend 2010 tax return The IRS will determine the amount to be refunded. How to ammend 2010 tax return Worksheet B Illustrated. How to ammend 2010 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to ammend 2010 tax return 1 2000 2001   2 Enter the decedent's taxable income. How to ammend 2010 tax return Figure taxable income as if a separate return had been filed. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 2 $17,259 $14,295   3 Enter the decedent's total tax. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 4 3,532 3,109   5 Subtract line 4 from line 3. How to ammend 2010 tax return 5 2,591 2,141   6 Enter the surviving spouse's taxable income. How to ammend 2010 tax return Figure taxable income as if a separate return had been filed. How to ammend 2010 tax return See the instructions for line 2. How to ammend 2010 tax return 6 29,025 29,850   7 Enter the surviving spouse's total tax. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to ammend 2010 tax return 8 0 0   9 Subtract line 8 from line 7. How to ammend 2010 tax return 9 5,277 5,391   10 Add lines 5 and 9. How to ammend 2010 tax return 10 7,868 7,532   11 Enter the total tax from the joint return. How to ammend 2010 tax return See Table 1 on page 5 for the line number for years before 2002. How to ammend 2010 tax return 11 10,789 9,728   12 Add lines 4 and 8. How to ammend 2010 tax return 12 3,532 3,109   13 Subtract line 12 from line 11. How to ammend 2010 tax return 13 7,257 6,619   14 Divide line 5 by line 10. How to ammend 2010 tax return Enter the result as a decimal. How to ammend 2010 tax return 14 . How to ammend 2010 tax return 329 . How to ammend 2010 tax return 284   15 Tax to be forgiven. How to ammend 2010 tax return Multiply line 13 by line 14 and enter the result. How to ammend 2010 tax return 15 $2,388 $1,880   Note. How to ammend 2010 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to ammend 2010 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to ammend 2010 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to ammend 2010 tax return The IRS will determine the amount to be refunded. How to ammend 2010 tax return Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. How to ammend 2010 tax return They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. How to ammend 2010 tax return The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. How to ammend 2010 tax return After the husband died, his estate received income of $4,000. How to ammend 2010 tax return Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. How to ammend 2010 tax return This net profit is exempt from income tax as explained earlier under Income received after date of death. How to ammend 2010 tax return The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. How to ammend 2010 tax return To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. How to ammend 2010 tax return She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. How to ammend 2010 tax return To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. How to ammend 2010 tax return To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. How to ammend 2010 tax return   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. How to ammend 2010 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How to ammend 2010 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to ammend 2010 tax return 1 Minimum relief amount. How to ammend 2010 tax return Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to ammend 2010 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . How to ammend 2010 tax return 3 0     4 Add lines 2 and 3. How to ammend 2010 tax return 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. How to ammend 2010 tax return (See Income received after date of death on page 5. How to ammend 2010 tax return ) 5 1,000     6 Add lines 4 and 5. How to ammend 2010 tax return 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). How to ammend 2010 tax return 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). How to ammend 2010 tax return 8 435     9 Tax on exempt income. How to ammend 2010 tax return Subtract line 8 from line 7. How to ammend 2010 tax return 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to ammend 2010 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to ammend 2010 tax return 10 4,268     11 Add lines 9 and 10. How to ammend 2010 tax return 11 $4,543 12 Additional payment allowed. How to ammend 2010 tax return If line 11 is $10,000 or more, enter -0- and stop here. How to ammend 2010 tax return No additional amount is allowed as a tax payment. How to ammend 2010 tax return Otherwise, subtract line 11 from line 1 and enter the result. How to ammend 2010 tax return 12 $5,457 Note. How to ammend 2010 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to ammend 2010 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to ammend 2010 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to ammend 2010 tax return Write "Sec. How to ammend 2010 tax return 692(d)(2) Payment" and the amount to the right of the entry space. How to ammend 2010 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. How to ammend 2010 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to ammend 2010 tax return Write “Sec. How to ammend 2010 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. How to ammend 2010 tax return Worksheet C Illustrated. How to ammend 2010 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How to ammend 2010 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to ammend 2010 tax return 1 Minimum relief amount. How to ammend 2010 tax return Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to ammend 2010 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . How to ammend 2010 tax return 3 0     4 Add lines 2 and 3. How to ammend 2010 tax return 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. How to ammend 2010 tax return (See Income received after date of death on page 5. How to ammend 2010 tax return ) 5 1,000     6 Add lines 4 and 5. How to ammend 2010 tax return 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). How to ammend 2010 tax return 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). How to ammend 2010 tax return 8 435     9 Tax on exempt income. How to ammend 2010 tax return Subtract line 8 from line 7. How to ammend 2010 tax return 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to ammend 2010 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to ammend 2010 tax return 10 4,268     11 Add lines 9 and 10. How to ammend 2010 tax return 11 $4,543 12 Additional payment allowed. How to ammend 2010 tax return If line 11 is $10,000 or more, enter -0- and stop here. How to ammend 2010 tax return No additional amount is allowed as a tax payment. How to ammend 2010 tax return Otherwise, subtract line 11 from line 1 and enter the result. How to ammend 2010 tax return 12 $5,457 Note. How to ammend 2010 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to ammend 2010 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to ammend 2010 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to ammend 2010 tax return Write "Sec. How to ammend 2010 tax return 692(d)(2) Payment" and the amount to the right of the entry space. How to ammend 2010 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. How to ammend 2010 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to ammend 2010 tax return Write “Sec. How to ammend 2010 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. How to ammend 2010 tax return Additional Worksheets The following additional worksheets are provided for your convenience. How to ammend 2010 tax return Worksheet A. How to ammend 2010 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. How to ammend 2010 tax return 1       2 Enter the total tax from the decedent's income tax return. How to ammend 2010 tax return See Table 1 on page 5 for the line number for years before 2002. How to ammend 2010 tax return 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. How to ammend 2010 tax return (These taxes are not eligible for forgiveness. How to ammend 2010 tax return )           a Self-employment tax. How to ammend 2010 tax return 3a         b Social security and Medicare tax on tip income not reported to employer. How to ammend 2010 tax return 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How to ammend 2010 tax return 3c         d Tax on excess accumulation in qualified retirement plans. How to ammend 2010 tax return 3d         e Household employment taxes. How to ammend 2010 tax return 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How to ammend 2010 tax return 3f         g Tax on golden parachute payments. How to ammend 2010 tax return 3g       4 Add lines 3a through 3g. How to ammend 2010 tax return 4       5 Tax to be forgiven. How to ammend 2010 tax return Subtract line 4 from line 2. How to ammend 2010 tax return 5       Note. How to ammend 2010 tax return If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. How to ammend 2010 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to ammend 2010 tax return If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. How to ammend 2010 tax return The IRS will determine the amount to be refunded. How to ammend 2010 tax return Worksheet A. How to ammend 2010 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. How to ammend 2010 tax return 1       2 Enter the total tax from the decedent's income tax return. How to ammend 2010 tax return See Table 1 on page 5 for the line number for years before 2002. How to ammend 2010 tax return 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. How to ammend 2010 tax return (These taxes are not eligible for forgiveness. How to ammend 2010 tax return )           a Self-employment tax. How to ammend 2010 tax return 3a         b Social security and Medicare tax on tip income not reported to employer. How to ammend 2010 tax return 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How to ammend 2010 tax return 3c         d Tax on excess accumulation in qualified retirement plans. How to ammend 2010 tax return 3d         e Household employment taxes. How to ammend 2010 tax return 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How to ammend 2010 tax return 3f         g Tax on golden parachute payments. How to ammend 2010 tax return 3g       4 Add lines 3a through 3g. How to ammend 2010 tax return 4       5 Tax to be forgiven. How to ammend 2010 tax return Subtract line 4 from line 2. How to ammend 2010 tax return 5       Note. How to ammend 2010 tax return If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. How to ammend 2010 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to ammend 2010 tax return If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. How to ammend 2010 tax return The IRS will determine the amount to be refunded. How to ammend 2010 tax return Worksheet B. How to ammend 2010 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to ammend 2010 tax return 1       2 Enter the decedent's taxable income. How to ammend 2010 tax return Figure taxable income as if a separate return had been filed. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 2       3 Enter the decedent's total tax. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 4       5 Subtract line 4 from line 3. How to ammend 2010 tax return 5       6 Enter the surviving spouse's taxable income. How to ammend 2010 tax return Figure taxable income as if a separate return had been filed. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 6       7 Enter the surviving spouse's total tax. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to ammend 2010 tax return 8       9 Subtract line 8 from line 7. How to ammend 2010 tax return 9       10 Add lines 5 and 9. How to ammend 2010 tax return 10       11 Enter the total tax from the joint return. How to ammend 2010 tax return See Table 1 on page 5 for the line number for years before 2002. How to ammend 2010 tax return 11       12 Add lines 4 and 8. How to ammend 2010 tax return 12       13 Subtract line 12 from line 11. How to ammend 2010 tax return 13       14 Divide line 5 by line 10. How to ammend 2010 tax return Enter the result as a decimal. How to ammend 2010 tax return 14       15 Tax to be forgiven. How to ammend 2010 tax return Multiply line 13 by line 14 and enter the result. How to ammend 2010 tax return 15       Note. How to ammend 2010 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to ammend 2010 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to ammend 2010 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to ammend 2010 tax return The IRS will determine the amount to be refunded. How to ammend 2010 tax return Worksheet B. How to ammend 2010 tax return Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to ammend 2010 tax return 1       2 Enter the decedent's taxable income. How to ammend 2010 tax return Figure taxable income as if a separate return had been filed. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 2       3 Enter the decedent's total tax. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 4       5 Subtract line 4 from line 3. How to ammend 2010 tax return 5       6 Enter the surviving spouse's taxable income. How to ammend 2010 tax return Figure taxable income as if a separate return had been filed. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 6       7 Enter the surviving spouse's total tax. How to ammend 2010 tax return See the instructions. How to ammend 2010 tax return 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to ammend 2010 tax return 8       9 Subtract line 8 from line 7. How to ammend 2010 tax return 9       10 Add lines 5 and 9. How to ammend 2010 tax return 10       11 Enter the total tax from the joint return. How to ammend 2010 tax return See Table 1 on page 5 for the line number for years before 2002. How to ammend 2010 tax return 11       12 Add lines 4 and 8. How to ammend 2010 tax return 12       13 Subtract line 12 from line 11. How to ammend 2010 tax return 13       14 Divide line 5 by line 10. How to ammend 2010 tax return Enter the result as a decimal. How to ammend 2010 tax return 14       15 Tax to be forgiven. How to ammend 2010 tax return Multiply line 13 by line 14 and enter the result. How to ammend 2010 tax return 15       Note. How to ammend 2010 tax return If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to ammend 2010 tax return Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to ammend 2010 tax return If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to ammend 2010 tax return The IRS will determine the amount to be refunded. How to ammend 2010 tax return Worksheet C. How to ammend 2010 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. How to ammend 2010 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to ammend 2010 tax return 1 Minimum tax forgiveness. How to ammend 2010 tax return Note. How to ammend 2010 tax return Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to ammend 2010 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How to ammend 2010 tax return 3       4 Add lines 2 and 3. How to ammend 2010 tax return 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How to ammend 2010 tax return (See Income received after date of death on page 5. How to ammend 2010 tax return ) 5       6 Add lines 4 and 5. How to ammend 2010 tax return 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How to ammend 2010 tax return 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How to ammend 2010 tax return 8       9 Tax on exempt income. How to ammend 2010 tax return Subtract line 8 from line 7. How to ammend 2010 tax return 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to ammend 2010 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to ammend 2010 tax return 10       11 Add lines 9 and 10. How to ammend 2010 tax return 11   12 Additional payment allowed. How to ammend 2010 tax return If line 11 is $10,000 or more, enter -0- and stop here. How to ammend 2010 tax return No additional amount is allowed as a tax payment. How to ammend 2010 tax return Otherwise, subtract line 11 from line 1 and enter the result. How to ammend 2010 tax return 12   Note. How to ammend 2010 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to ammend 2010 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to ammend 2010 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to ammend 2010 tax return Write "Sec. How to ammend 2010 tax return 692(d)(2) Payment" and the amount to the right of the entry space. How to ammend 2010 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. How to ammend 2010 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to ammend 2010 tax return Write “Sec. How to ammend 2010 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. How to ammend 2010 tax return Worksheet C. How to ammend 2010 tax return Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. How to ammend 2010 tax return Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to ammend 2010 tax return 1 Minimum tax forgiveness. How to ammend 2010 tax return Note. How to ammend 2010 tax return Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to ammend 2010 tax return 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How to ammend 2010 tax return 3       4 Add lines 2 and 3. How to ammend 2010 tax return 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How to ammend 2010 tax return (See Income received after date of death on page 5. How to ammend 2010 tax return ) 5       6 Add lines 4 and 5. How to ammend 2010 tax return 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How to ammend 2010 tax return 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How to ammend 2010 tax return 8       9 Tax on exempt income. How to ammend 2010 tax return Subtract line 8 from line 7. How to ammend 2010 tax return 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to ammend 2010 tax return If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to ammend 2010 tax return 10       11 Add lines 9 and 10. How to ammend 2010 tax return 11   12 Additional payment allowed. How to ammend 2010 tax return If line 11 is $10,000 or more, enter -0- and stop here. How to ammend 2010 tax return No additional amount is allowed as a tax payment. How to ammend 2010 tax return Otherwise, subtract line 11 from line 1 and enter the result. How to ammend 2010 tax return 12   Note. How to ammend 2010 tax return The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to ammend 2010 tax return Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to ammend 2010 tax return If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to ammend 2010 tax return Write "Sec. How to ammend 2010 tax return 692(d)(2) Payment" and the amount to the right of the entry space. How to ammend 2010 tax return Also indicate whether a Form 1041 is being filed for the decedent's estate. How to ammend 2010 tax return If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to ammend 2010 tax return Write “Sec. How to ammend 2010 tax return 692(d)(2) Payment” on the dotted line to the left of the entry space. How to ammend 2010 tax return How To Get Tax Help Special IRS assistance. How to ammend 2010 tax return   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. How to ammend 2010 tax return We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. How to ammend 2010 tax return Call 1–866–562–5227 Monday through Friday In English–7 a. How to ammend 2010 tax return m. How to ammend 2010 tax return to 10 p. How to ammend 2010 tax return m. How to ammend 2010 tax return local time In Spanish–8 a. How to ammend 2010 tax return m. How to ammend 2010 tax return to 9:30 p. How to ammend 2010 tax return m. How to ammend 2010 tax return local time   The IRS web site at www. How to ammend 2010 tax return irs. How to ammend 2010 tax return gov has notices and other tax relief information. How to ammend 2010 tax return Check it periodically for any new guidance or to see if Congress has enacted new legislation. How to ammend 2010 tax return   Business taxpayers affected by the attacks can e-mail their questions to corp. How to ammend 2010 tax return disaster. How to ammend 2010 tax return relief@irs. How to ammend 2010 tax return gov. How to ammend 2010 tax return   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. How to ammend 2010 tax return fema. How to ammend 2010 tax return gov. How to ammend 2010 tax return Other help from the IRS. How to ammend 2010 tax return   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. How to ammend 2010 tax return By selecting the method that is best for you, you will have quick and easy access to tax help. How to ammend 2010 tax return Contacting your Taxpayer Advocate. How to ammend 2010 tax return   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. How to ammend 2010 tax return   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. How to ammend 2010 tax return While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. How to ammend 2010 tax return   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. How to ammend 2010 tax return Call the IRS at 1–800–829–1040. How to ammend 2010 tax return Call, write, or fax the Taxpayer Advocate office in your area. How to ammend 2010 tax return Call 1–800–829–4059 if you are a TTY/TDD user. How to ammend 2010 tax return   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. How to ammend 2010 tax return Free tax services. How to ammend 2010 tax return   To find out what services are available, get Publication 910, Guide to Free Tax Services. How to ammend 2010 tax return It contains a list of free tax publications and an index of tax topics. How to ammend 2010 tax return It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. How to ammend 2010 tax return Personal computer. How to ammend 2010 tax return With your personal computer and modem, you can access the IRS on the Internet at www. How to ammend 2010 tax return irs. How to ammend 2010 tax return gov. How to ammend 2010 tax return While visiting our web site, you can: Find answers to questions you may have. 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Quality Examination Process

The Quality Examination Process (QEP) is a systematic approach for engaging and involving Large Business and International (LB&I) Division taxpayers in the tax examination process, from the earliest planning stages through resolution of all issues and completion of the case.

QEP sets the foundation for improved communication between LB&I agents and taxpayers. QEP also supports greater consistency in the exam process.

LB&I has developed a new publication, “ Achieving Quality Examinations through Effective Planning, Execution and Resolution”. The publication outlines the LB&I examination process from start to finish, and it explains LB&I and taxpayer responsibilities for ensuring an efficient, effective examination. LB&I revenue agents will review the publication with taxpayers at the start of most new tax examinations.

Note: IRM Section 4.46 – LB&I Guide for Quality Examinations – is being updated to reflect these changes. Existing references to the Joint Audit Planning Process are being removed and replaced with information about the Quality Examination Process.

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Page Last Reviewed or Updated: 16-Jan-2014

The How To Ammend 2010 Tax Return

How to ammend 2010 tax return Publication 4681 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. How to ammend 2010 tax return Tax questions. How to ammend 2010 tax return Useful Items - You may want to see: Common Situations Covered In This Publication Reminder Future Developments. How to ammend 2010 tax return  Information about any future developments affecting Publication 4681 (such as legislation enacted after we release it) will be posted at www. How to ammend 2010 tax return irs. How to ammend 2010 tax return gov/pub4681. How to ammend 2010 tax return Photographs of missing children. How to ammend 2010 tax return   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to ammend 2010 tax return Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. How to ammend 2010 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to ammend 2010 tax return Introduction This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments. How to ammend 2010 tax return Generally, if you owe a debt to someone else and they cancel or forgive that debt for less than its full amount, you are treated for income tax purposes as having income and may have to pay tax on this income. How to ammend 2010 tax return Note. How to ammend 2010 tax return This publication generally refers to debt that is canceled, forgiven, or discharged for less than the full amount of the debt as “canceled debt. How to ammend 2010 tax return ” Sometimes a debt, or part of a debt, that you do not have to pay is not considered canceled debt. How to ammend 2010 tax return These exceptions are discussed later under Exceptions . How to ammend 2010 tax return Sometimes a canceled debt may be excluded from your income. How to ammend 2010 tax return But if you do exclude canceled debt from income, you may be required to reduce your “tax attributes. How to ammend 2010 tax return ” These exclusions and the reduction of tax attributes associated with them are discussed later under Exclusions . How to ammend 2010 tax return Foreclosure and repossession are remedies that your lender may exercise if you fail to make payments on your loan and you have previously granted that lender a mortgage or other security interest in some of your property. How to ammend 2010 tax return These remedies allow the lender to seize or sell the property securing the loan. How to ammend 2010 tax return When your property is foreclosed upon or repossessed and sold, you are treated as having sold the property and you may recognize taxable gain. How to ammend 2010 tax return Whether you also recognize income from canceled debt depends in part on whether you are personally liable for the debt and in part on whether the outstanding loan balance is more than the fair market value (FMV) of the property. How to ammend 2010 tax return Figuring your gain or loss and income from canceled debt arising from a foreclosure or repossession is discussed later under Foreclosures and Repossessions . How to ammend 2010 tax return Generally, you abandon property when you voluntarily and permanently give up possession and use of property you own with the intention of ending your ownership but without passing it on to anyone else. How to ammend 2010 tax return Figuring your gain or loss and income from canceled debt arising from an abandonment is discussed later under Abandonments . How to ammend 2010 tax return This publication also includes detailed examples with filled-in forms. How to ammend 2010 tax return Comments and suggestions. How to ammend 2010 tax return    We welcome your comments about this publication and your suggestions for future editions. How to ammend 2010 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to ammend 2010 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to ammend 2010 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to ammend 2010 tax return   You can send your comments from www. How to ammend 2010 tax return irs. How to ammend 2010 tax return gov/formspubs. How to ammend 2010 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. How to ammend 2010 tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to ammend 2010 tax return Ordering forms and publications. How to ammend 2010 tax return    Visit www. How to ammend 2010 tax return irs. How to ammend 2010 tax return gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to ammend 2010 tax return Internal Revenue Service 1201 N. How to ammend 2010 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to ammend 2010 tax return    If you have a tax question, check the information available on IRS. How to ammend 2010 tax return gov or call 1-800-829-1040. How to ammend 2010 tax return We cannot answer tax questions sent to either of the above addresses. How to ammend 2010 tax return Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 908 Bankruptcy Tax Guide Form (and Instructions) 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1099-C Cancellation of Debt 1099-DIV Dividends and Distributions 3800 General Business Credit Common Situations Covered In This Publication The sections of this publication that apply to you depend on the type of debt canceled, the tax attributes you have, and whether or not you continue to own the property that was subject to the debt. How to ammend 2010 tax return Some examples of common circumstances are provided in the following paragraphs to help guide you through this publication. How to ammend 2010 tax return These examples do not cover every situation but are intended to provide general guidance for the most common situations. How to ammend 2010 tax return Nonbusiness credit card debt cancellation. How to ammend 2010 tax return    If you had a nonbusiness credit card debt canceled, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. How to ammend 2010 tax return You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. How to ammend 2010 tax return If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. How to ammend 2010 tax return Personal vehicle repossession. How to ammend 2010 tax return    If you had a personal vehicle repossessed and disposed of by the lender during the year, you will need to determine your gain or nondeductible loss on the disposition. How to ammend 2010 tax return This is explained in chapter 2 . How to ammend 2010 tax return If the lender also canceled all or part of the remaining amount of the loan, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. How to ammend 2010 tax return You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. How to ammend 2010 tax return If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. How to ammend 2010 tax return Main home foreclosure or abandonment. How to ammend 2010 tax return    If a lender foreclosed on your main home during the year, you will need to determine your gain or loss on the foreclosure. How to ammend 2010 tax return Foreclosures are explained in chapter 2 and abandonments are explained in chapter 3. How to ammend 2010 tax return If the lender also canceled all or part of the remaining amount on the mortgage loan and you were personally liable for the debt, you should also read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. How to ammend 2010 tax return Detailed Example 2 and Example 3 in chapter 4 use filled-in forms to help explain these provisions. How to ammend 2010 tax return Main home loan modification (workout agreement). How to ammend 2010 tax return    If a lender agrees to a mortgage loan modification (a “workout”) that includes a reduction in the principal balance of the loan, you should read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. How to ammend 2010 tax return If you can exclude part or all of the canceled debt from income, you should also read Qualified Principal Residence Indebtedness under Reduction of Tax Attributes in chapter 1. How to ammend 2010 tax return Detailed Example 1 in chapter 4 uses filled-in forms to help explain the tax implications of a mortgage workout scenario. How to ammend 2010 tax return Prev  Up  Next   Home   More Online Publications