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How To File A Tax Amendment

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How To File A Tax Amendment

How to file a tax amendment Publication 947 - Introductory Material Table of Contents What's New Practitioners' Hotline IntroductionOrdering forms and publications. How to file a tax amendment Tax questions. How to file a tax amendment Useful Items - You may want to see: What's New Registered tax return preparers. How to file a tax amendment  Registered tax return preparers may prepare and sign as the preparer tax returns and claims for refund and other documents for submission to the IRS. How to file a tax amendment They may also represent taxpayers before revenue agents, customer service representatives, and similar IRS employees during an examination if they signed the return or claim for refund for the tax year or period under examination. How to file a tax amendment Future developments. How to file a tax amendment  The IRS has created a page on IRS. How to file a tax amendment gov for information about Publication 947 at www. How to file a tax amendment irs. How to file a tax amendment gov/pub947. How to file a tax amendment Information about any future developments (such as legislation enacted after we release it) will be posted on that page. How to file a tax amendment Practitioners' Hotline The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. How to file a tax amendment The toll-free number for this service is 1-866-860-4259. How to file a tax amendment Introduction This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer. How to file a tax amendment Usually, attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and enrolled actuaries can represent taxpayers before the IRS. How to file a tax amendment Under special circumstances, other individuals, including registered tax return preparers, unenrolled return preparers, and students can represent taxpayers before the IRS. How to file a tax amendment For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. How to file a tax amendment Definitions. How to file a tax amendment   Many of the terms used in this publication, such as “enrolled agent” and “practitioner” are defined in the Glossary at the back of this publication. How to file a tax amendment Comments and suggestions. How to file a tax amendment   We welcome your comments about this publication and your suggestions for future editions. How to file a tax amendment   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. How to file a tax amendment NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file a tax amendment Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file a tax amendment   You can email us at taxforms@irs. How to file a tax amendment gov . How to file a tax amendment Please put “Publications Comment” on the subject line. How to file a tax amendment You can also send us comments from www. How to file a tax amendment irs. How to file a tax amendment gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information About. How to file a tax amendment ” Ordering forms and publications. How to file a tax amendment   Visit www. How to file a tax amendment irs. How to file a tax amendment gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How to file a tax amendment Internal Revenue Service 1201 N. How to file a tax amendment Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file a tax amendment   If you have a tax question, check the information available on IRS. How to file a tax amendment gov or call 1-800-829-1040. How to file a tax amendment We cannot answer tax questions sent to either of the above addresses. How to file a tax amendment Useful Items - You may want to see: Publications 1 Your Rights as a Taxpayer 470 Limited Practice Without Enrollment Circular No. How to file a tax amendment 230 Regulations Governing Practice before the Internal Revenue Service Forms and Instructions 2848 Power of Attorney and Declaration of Representative 8821 Tax Information Authorization Prev  Up  Next   Home   More Online Publications
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Problem Alerts

Consumer Alerts

Please note that the IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

  • ‪If you get an unsolicited email that appears to be from the IRS or a specific IRS component, such as EFTPS, please report it by sending it to phishing@irs.gov. ‪
  • If you find a suspicious website that claims to be the IRS, please send the site’s URL by email to phishing@irs.gov, using the subject line: suspicious website.

For more information on phishing scams, please see Protect Your Personal Information and  Suspicious e-Mails and Identity Theft.

October 2012
Don't Fall for Phony IRS Websites

The IRS warns consumers about a new tax scam that uses a website that mimics the IRS e-Services online registration page.

‪The actual IRS e-Services page offers web-based products for tax preparers, not the general public. The phony web page looks almost identical to the real one.

The IRS gets many reports of fake websites like this. Criminals use these sites to lure people into providing personal and financial information that may be used to steal the victim’s money or identity.

June 2012
Beware of Phony Email from DFAS

Taxpayers should be on the lookout for a new, email-based phishing scam circulating that targets Department of Defense military members, retirees and civilian employees. The email appears to come from Defense Finance and Accounting Services and displays a .mil email address. The email states that those receiving disability compensation from the Department of Veterans Affairs (VA) may be able to obtain additional funds from the IRS. Email recipients are then asked to send various VA and IRS documents containing their personal and financial information, such as copies of VA award letters or their income tax returns, to an address in Florida.

The information on these documents is then used by the scammers to commit identity theft. Typically, identity thieves use someone’s personal data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards or apply for new loans, credit cards, services or benefits in the victim’s name.

For more information on phishing scams, please see Suspicious e-Mails and Identity Theft.

November 2011
The IRS Warns of Scam Emails

Update Nov. 10, 2011 — A suspected phishing email on the Employer Identification Number (EIN), claiming to come from the IRS Office of Professional Responsibility, is currently circulating. This email was not sent by the IRS. For more information, see Latest News from Office of Professional Responsibility (OPR).

The IRS does not send unsolicited e-mail to taxpayers either about their tax accounts or requesting sensitive personal and financial information.       

Nevertheless, taxpayers do receive e-mails claiming to come from the IRS, sometimes containing a real or made-up employee name, address and similar information to make an e-mail seem credible.    

These e-mails usually are scams whose purpose is to obtain personal and financial information — such as name, Social Security number, bank account and credit card or even PIN numbers — from taxpayers which can be used by the scammers to commit identity theft. Identity thieves use the data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards, apply for new loans, credit cards, services or benefits in the victim’s name, file fraudulent tax returns and more.

Typically, IRS-impersonation scam e-mails state that the IRS needs certain personal and financial information to process a tax return, tax payment or refund. They may claim the e-mail recipient is being audited. They may mention specific monetary amounts or genuine programs, such as the Electronic Federal Tax Payment System (EFTPS), to add credible detail to the scam. The e-mails often contain links or attachments to what appears to be the IRS web site or an IRS form. However genuine in appearance, these phonies are designed to elicit the information the scammers are looking for.

Alternatively, a link in a scam e-mail may download malicious software onto the taxpayer's computer when clicked. The software is often designed to search out and send back to the scammer personal and financial information contained on the taxpayer's computer or obtained through keystrokes that the scammer can use to commit identity theft.             

 



 

Page Last Reviewed or Updated: 27-Sep-2013

The How To File A Tax Amendment

How to file a tax amendment Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. How to file a tax amendment Tax questions. How to file a tax amendment Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. How to file a tax amendment irs. How to file a tax amendment gov/pub515. How to file a tax amendment What's New Deposit interest paid to certain nonresident alien individuals. How to file a tax amendment  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. How to file a tax amendment Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. How to file a tax amendment See Deposit interest paid to certain nonresident alien individuals in 2013. How to file a tax amendment Portfolio interest. How to file a tax amendment . How to file a tax amendment  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. How to file a tax amendment Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. How to file a tax amendment See Portfolio interest. How to file a tax amendment U. How to file a tax amendment S. How to file a tax amendment real property interest. How to file a tax amendment  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. How to file a tax amendment The provision has been extended through 2013. How to file a tax amendment The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. How to file a tax amendment S. How to file a tax amendment real property interest will continue to apply to any distribution from a RIC. How to file a tax amendment See Qualified investment entities under U. How to file a tax amendment S. How to file a tax amendment Real Property Interest. How to file a tax amendment Interest-related dividends and short-term capital gain dividends received from mutual funds. How to file a tax amendment  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. How to file a tax amendment These provisions have been extended through 2013. How to file a tax amendment Partnership withholding rate on effectively connected income. How to file a tax amendment  For 2013, the rate for withholding on noncorporate partners has increased to 39. How to file a tax amendment 6%. How to file a tax amendment The rate for corporate partners remains 35%. How to file a tax amendment Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. How to file a tax amendment  If you made U. How to file a tax amendment S. How to file a tax amendment -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. How to file a tax amendment See Amounts paid to qualified securities lenders . How to file a tax amendment Electronic deposits. How to file a tax amendment  You must make all deposits of taxes electronically. How to file a tax amendment Substitute forms. How to file a tax amendment  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. How to file a tax amendment If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. How to file a tax amendment See Penalties. How to file a tax amendment Filing electronically. How to file a tax amendment  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. How to file a tax amendment You get to the system through the Internet at fire. How to file a tax amendment irs. How to file a tax amendment gov. How to file a tax amendment For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. How to file a tax amendment The IRS will not mail error reports for files that are bad. How to file a tax amendment Qualified intermediaries. How to file a tax amendment  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. How to file a tax amendment See Qualified intermediary under Foreign Intermediaries. How to file a tax amendment Requests for extensions on Form 8809 must be filed electronically. How to file a tax amendment  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. How to file a tax amendment See Extension to file Form 1042-S with the IRS. How to file a tax amendment Photographs of missing children. How to file a tax amendment  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file a tax amendment Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file a tax amendment 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 file a tax amendment Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. How to file a tax amendment Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. How to file a tax amendment In addition to discussing the rules that apply generally to payments of U. How to file a tax amendment S. How to file a tax amendment source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. How to file a tax amendment S. How to file a tax amendment real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. How to file a tax amendment S. How to file a tax amendment trade or business. How to file a tax amendment Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). How to file a tax amendment U. How to file a tax amendment S. How to file a tax amendment withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. How to file a tax amendment For information on these provisions, go to www. How to file a tax amendment irs. How to file a tax amendment gov/fatca. How to file a tax amendment Comments and suggestions. How to file a tax amendment   We welcome your comments about this publication and your suggestions for future editions. How to file a tax amendment   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. How to file a tax amendment NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file a tax amendment Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file a tax amendment   You can email us at taxforms@irs. How to file a tax amendment gov. How to file a tax amendment Please put “Publications Comment” on the subject line. How to file a tax amendment You can also send us comments from www. How to file a tax amendment irs. How to file a tax amendment gov/formspubs/. How to file a tax amendment Select “Comment on Tax Forms and Publications” under “Information About. How to file a tax amendment ”   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 file a tax amendment Ordering forms and publications. How to file a tax amendment   Visit www. How to file a tax amendment irs. How to file a tax amendment 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 file a tax amendment Internal Revenue Service 1201 N. How to file a tax amendment Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file a tax amendment   If you have a tax question, check the information available on IRS. How to file a tax amendment gov or call 1-800-829-1040. How to file a tax amendment We cannot answer tax questions sent to either of the above addresses. How to file a tax amendment Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. How to file a tax amendment S. How to file a tax amendment Tax Guide for Aliens 901 U. How to file a tax amendment S. How to file a tax amendment Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. How to file a tax amendment S. How to file a tax amendment Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. How to file a tax amendment S. How to file a tax amendment Source Income of Foreign Persons 1042-S Foreign Person's U. How to file a tax amendment S. How to file a tax amendment Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. How to file a tax amendment Prev  Up  Next   Home   More Online Publications