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How To Do A Tax Amendment

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How To Do A Tax Amendment

How to do a tax amendment 18. How to do a tax amendment   Alimony Table of Contents IntroductionSpouse or former spouse. How to do a tax amendment Divorce or separation instrument. How to do a tax amendment Useful Items - You may want to see: General RulesMortgage payments. How to do a tax amendment Taxes and insurance. How to do a tax amendment Other payments to a third party. How to do a tax amendment Instruments Executed After 1984Payments to a third party. How to do a tax amendment Exception. How to do a tax amendment Substitute payments. How to do a tax amendment Specifically designated as child support. How to do a tax amendment Contingency relating to your child. How to do a tax amendment Clearly associated with a contingency. How to do a tax amendment How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. How to do a tax amendment It covers the following topics. How to do a tax amendment What payments are alimony. How to do a tax amendment What payments are not alimony, such as child support. How to do a tax amendment How to deduct alimony you paid. How to do a tax amendment How to report alimony you received as income. How to do a tax amendment Whether you must recapture the tax benefits of alimony. How to do a tax amendment Recapture means adding back in your income all or part of a deduction you took in a prior year. How to do a tax amendment Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. How to do a tax amendment It does not include voluntary payments that are not made under a divorce or separation instrument. How to do a tax amendment Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. How to do a tax amendment Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. How to do a tax amendment To be alimony, a payment must meet certain requirements. How to do a tax amendment Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. How to do a tax amendment This chapter discusses the rules for payments under instruments executed after 1984. How to do a tax amendment If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. How to do a tax amendment That was the last year the information on pre-1985 instruments was included in Publication 504. How to do a tax amendment Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. How to do a tax amendment Definitions. How to do a tax amendment   The following definitions apply throughout this chapter. How to do a tax amendment Spouse or former spouse. How to do a tax amendment   Unless otherwise stated, the term “spouse” includes former spouse. How to do a tax amendment Divorce or separation instrument. How to do a tax amendment   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. How to do a tax amendment This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). How to do a tax amendment Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. How to do a tax amendment Payments not alimony. How to do a tax amendment   Not all payments under a divorce or separation instrument are alimony. How to do a tax amendment Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. How to do a tax amendment Payments to a third party. How to do a tax amendment   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. How to do a tax amendment These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. How to do a tax amendment ), taxes, tuition, etc. How to do a tax amendment The payments are treated as received by your spouse and then paid to the third party. How to do a tax amendment Life insurance premiums. How to do a tax amendment   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. How to do a tax amendment Payments for jointly-owned home. How to do a tax amendment   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. How to do a tax amendment Mortgage payments. How to do a tax amendment   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. How to do a tax amendment If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. How to do a tax amendment Your spouse must report one-half of the payments as alimony received. How to do a tax amendment If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. How to do a tax amendment Taxes and insurance. How to do a tax amendment   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. How to do a tax amendment Your spouse must report one-half of these payments as alimony received. How to do a tax amendment If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. How to do a tax amendment    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. How to do a tax amendment But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. How to do a tax amendment Other payments to a third party. How to do a tax amendment   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. How to do a tax amendment Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. How to do a tax amendment Exception for instruments executed before 1985. How to do a tax amendment   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. How to do a tax amendment A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. How to do a tax amendment A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. How to do a tax amendment   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. How to do a tax amendment irs. How to do a tax amendment gov/pub504. How to do a tax amendment Example 1. How to do a tax amendment In November 1984, you and your former spouse executed a written separation agreement. How to do a tax amendment In February 1985, a decree of divorce was substituted for the written separation agreement. How to do a tax amendment The decree of divorce did not change the terms for the alimony you pay your former spouse. How to do a tax amendment The decree of divorce is treated as executed before 1985. How to do a tax amendment Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. How to do a tax amendment Example 2. How to do a tax amendment Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. How to do a tax amendment In this example, the decree of divorce is not treated as executed before 1985. How to do a tax amendment The alimony payments are subject to the rules for payments under instruments executed after 1984. How to do a tax amendment Alimony requirements. How to do a tax amendment   A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. How to do a tax amendment The payment is in cash. How to do a tax amendment The instrument does not designate the payment as not alimony. How to do a tax amendment Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. How to do a tax amendment There is no liability to make any payment (in cash or property) after the death of the recipient spouse. How to do a tax amendment The payment is not treated as child support. How to do a tax amendment Each of these requirements is discussed below. How to do a tax amendment Cash payment requirement. How to do a tax amendment   Only cash payments, including checks and money orders, qualify as alimony. How to do a tax amendment The following do not qualify as alimony. How to do a tax amendment Transfers of services or property (including a debt instrument of a third party or an annuity contract). How to do a tax amendment Execution of a debt instrument by the payer. How to do a tax amendment The use of the payer's property. How to do a tax amendment Payments to a third party. How to do a tax amendment   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. How to do a tax amendment See Payments to a third party under General Rules, earlier. How to do a tax amendment   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. How to do a tax amendment The payments are in lieu of payments of alimony directly to your spouse. How to do a tax amendment The written request states that both spouses intend the payments to be treated as alimony. How to do a tax amendment You receive the written request from your spouse before you file your return for the year you made the payments. How to do a tax amendment Payments designated as not alimony. How to do a tax amendment   You and your spouse can designate that otherwise qualifying payments are not alimony. How to do a tax amendment You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. How to do a tax amendment For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). How to do a tax amendment If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. How to do a tax amendment   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. How to do a tax amendment The copy must be attached each year the designation applies. How to do a tax amendment Spouses cannot be members of the same household. How to do a tax amendment    Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. How to do a tax amendment A home you formerly shared is considered one household, even if you physically separate yourselves in the home. How to do a tax amendment   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. How to do a tax amendment Exception. How to do a tax amendment   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. How to do a tax amendment Table 18-1. How to do a tax amendment Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. How to do a tax amendment Payments are not required by a divorce or separation instrument. How to do a tax amendment Payer and recipient spouse do not file a joint return with each other. How to do a tax amendment Payer and recipient spouse file a joint return with each other. How to do a tax amendment Payment is in cash (including checks or money orders). How to do a tax amendment Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. How to do a tax amendment Payment is not designated in the instrument as not alimony. How to do a tax amendment Payment is designated in the instrument as not alimony. How to do a tax amendment Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. How to do a tax amendment Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. How to do a tax amendment Payments are not required after death of the recipient spouse. How to do a tax amendment Payments are required after death of the recipient spouse. How to do a tax amendment Payment is not treated as child support. How to do a tax amendment Payment is treated as child support. How to do a tax amendment These payments are deductible by the payer and includible in income by the recipient. How to do a tax amendment These payments are neither deductible by the payer nor includible in income by the recipient. How to do a tax amendment Liability for payments after death of recipient spouse. How to do a tax amendment   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony, whether made before or after the death. How to do a tax amendment If all of the payments would continue, then none of the payments made before or after the death are alimony. How to do a tax amendment   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. How to do a tax amendment Example. How to do a tax amendment You must pay your former spouse $10,000 in cash each year for 10 years. How to do a tax amendment Your divorce decree states that the payments will end upon your former spouse's death. How to do a tax amendment You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. How to do a tax amendment The death of your spouse would not terminate these payments under state law. How to do a tax amendment The $10,000 annual payments may qualify as alimony. How to do a tax amendment The $20,000 annual payments that do not end upon your former spouse's death are not alimony. How to do a tax amendment Substitute payments. How to do a tax amendment   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. How to do a tax amendment To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. How to do a tax amendment Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. How to do a tax amendment Example 1. How to do a tax amendment Under your divorce decree, you must pay your former spouse $30,000 annually. How to do a tax amendment The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. How to do a tax amendment Your former spouse has custody of your minor children. How to do a tax amendment The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. How to do a tax amendment The trust income and corpus (principal) are to be used for your children's benefit. How to do a tax amendment These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. How to do a tax amendment Of each of the $30,000 annual payments, $10,000 is not alimony. How to do a tax amendment Example 2. How to do a tax amendment Under your divorce decree, you must pay your former spouse $30,000 annually. How to do a tax amendment The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. How to do a tax amendment The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. How to do a tax amendment For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). How to do a tax amendment These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. How to do a tax amendment None of the annual payments are alimony. How to do a tax amendment The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. How to do a tax amendment Child support. How to do a tax amendment   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. How to do a tax amendment The amount of child support may vary over time. How to do a tax amendment Child support payments are not deductible by the payer and are not taxable to the recipient. How to do a tax amendment Specifically designated as child support. How to do a tax amendment   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. How to do a tax amendment A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. How to do a tax amendment Contingency relating to your child. How to do a tax amendment   A contingency relates to your child if it depends on any event relating to that child. How to do a tax amendment It does not matter whether the event is certain or likely to occur. How to do a tax amendment Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. How to do a tax amendment Clearly associated with a contingency. How to do a tax amendment   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. How to do a tax amendment The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. How to do a tax amendment The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. How to do a tax amendment This certain age must be the same for each child, but need not be a whole number of years. How to do a tax amendment In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. How to do a tax amendment   Either you or the IRS can overcome the presumption in the two situations above. How to do a tax amendment This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. How to do a tax amendment For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. How to do a tax amendment How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. How to do a tax amendment You must file Form 1040. How to do a tax amendment You cannot use Form 1040A or Form 1040EZ. How to do a tax amendment Enter the amount of alimony you paid on Form 1040, line 31a. How to do a tax amendment In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). How to do a tax amendment If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. How to do a tax amendment Show the SSN or ITIN and amount paid to each other recipient on an attached statement. How to do a tax amendment Enter your total payments on line 31a. How to do a tax amendment You must provide your spouse's SSN or ITIN. How to do a tax amendment If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. How to do a tax amendment For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. How to do a tax amendment How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. How to do a tax amendment You cannot use Form 1040A or Form 1040EZ. How to do a tax amendment You must give the person who paid the alimony your SSN or ITIN. How to do a tax amendment If you do not, you may have to pay a $50 penalty. How to do a tax amendment Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. How to do a tax amendment If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. How to do a tax amendment Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. How to do a tax amendment The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. How to do a tax amendment Do not include any time in which payments were being made under temporary support orders. How to do a tax amendment The second and third years are the next 2 calendar years, whether or not payments are made during those years. How to do a tax amendment The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. How to do a tax amendment When to apply the recapture rule. How to do a tax amendment   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. How to do a tax amendment   When you figure a decrease in alimony, do not include the following amounts. How to do a tax amendment Payments made under a temporary support order. How to do a tax amendment Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. How to do a tax amendment Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. How to do a tax amendment Figuring the recapture. How to do a tax amendment   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. How to do a tax amendment Including the recapture in income. How to do a tax amendment   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). How to do a tax amendment Cross out “received” and enter “recapture. How to do a tax amendment ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. How to do a tax amendment Deducting the recapture. How to do a tax amendment   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). How to do a tax amendment Cross out “paid” and enter “recapture. How to do a tax amendment ” In the space provided, enter your spouse's SSN or ITIN. How to do a tax amendment Prev  Up  Next   Home   More Online Publications
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The How To Do A Tax Amendment

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