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How To File An Amended Tax Return For 2013

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How To File An Amended Tax Return For 2013

How to file an amended tax return for 2013 Publication 929 - Main Content Table of Contents Part 1. How to file an amended tax return for 2013 Rules for All Dependents Filing RequirementsEarned Income Only Unearned Income Only Both Earned and Unearned Income Other Filing Requirements Should a Return Be Filed Even If Not Required? Responsibility for Child's ReturnThird party designee. How to file an amended tax return for 2013 Designated as representative. How to file an amended tax return for 2013 IRS notice. How to file an amended tax return for 2013 Standard DeductionStandard Deduction of Zero Dependent's Own Exemption Withholding From WagesExceptions. How to file an amended tax return for 2013 Part 2. How to file an amended tax return for 2013 Tax on Unearned Income of Certain ChildrenWhich Parent's Return To Use Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, Lines A–C) Step 1. How to file an amended tax return for 2013 Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. How to file an amended tax return for 2013 Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. How to file an amended tax return for 2013 Figuring the Child's Tax (Form 8615, Part III) Alternative Minimum Tax Illustrated Example Part 1. How to file an amended tax return for 2013 Rules for All Dependents This part of the publication discusses the filing requirements for dependents, who is responsible for a child's return, how to figure a dependent's standard deduction and exemption (if any), and whether a dependent can claim exemption from federal income tax withholding. How to file an amended tax return for 2013 Filing Requirements Whether a dependent has to file a return generally depends on the amount of the dependent's earned and unearned income and whether the dependent is married, is age 65 or older, or is blind. How to file an amended tax return for 2013 A dependent may have to file a return even if his or her income is less than the amount that would normally require a return. How to file an amended tax return for 2013 See Other Filing Requirements, later. How to file an amended tax return for 2013 The following sections apply to dependents with: Earned income only, Unearned income only, and Both earned and unearned income. How to file an amended tax return for 2013  To find out whether a dependent must file, read the section that applies, or use Table 1. How to file an amended tax return for 2013 Earned Income Only A dependent whose gross income is only earned income must file a return if the gross income is more than the amount listed in the following table. How to file an amended tax return for 2013 Marital Status Amount Single   Under 65 and not blind $6,100 Either 65 or older or blind $7,600 65 or older and blind $9,100 Married*   Under 65 and not blind $6,100 Either 65 or older or blind $7,300 65 or older and blind $8,500 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). How to file an amended tax return for 2013 Example. How to file an amended tax return for 2013 William is 16. How to file an amended tax return for 2013 His mother claims an exemption for him on her income tax return. How to file an amended tax return for 2013 He worked part time on weekends during the school year and full time during the summer. How to file an amended tax return for 2013 He earned $7,000 in wages. How to file an amended tax return for 2013 He did not have any unearned income. How to file an amended tax return for 2013 He must file a tax return because he has earned income only and his gross income is more than $6,100. How to file an amended tax return for 2013 If he is blind, he does not have to file a return because his gross income is not more than $7,600. How to file an amended tax return for 2013 Unearned Income Only A dependent whose gross income is only unearned income must file a return if the gross income is more than the amount listed in the following table. How to file an amended tax return for 2013 Marital Status Amount Single   Under 65 and not blind $1,000 Either 65 or older or blind $2,500 65 or older and blind $4,000 Married*   Under 65 and not blind $1,000 Either 65 or older or blind $2,200 65 or older and blind $3,400 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). How to file an amended tax return for 2013 Example. How to file an amended tax return for 2013 Sarah is 18 and single. How to file an amended tax return for 2013 Her parents can claim an exemption for her on their income tax return. How to file an amended tax return for 2013 She received $1,970 of taxable interest and dividend income. How to file an amended tax return for 2013 She did not work during the year. How to file an amended tax return for 2013 She must file a tax return because she has unearned income only and her gross income is more than $1,000. How to file an amended tax return for 2013 If she is blind, she does not have to file a return because she has unearned income only and her gross income is not more than $2,500. How to file an amended tax return for 2013 Election to report child's unearned income on parent's return. How to file an amended tax return for 2013   A parent of a child under age 19 (or under age 24 if a full-time student) may be able to elect to include the child's interest and dividend income on the parent's return. How to file an amended tax return for 2013 See Parent's Election To Report Child's Interest and Dividends in Part 2. How to file an amended tax return for 2013 If the parent makes this election, the child does not have to file a return. How to file an amended tax return for 2013 Both Earned and Unearned Income A dependent who has both earned and unearned income generally must file a return if the dependent's gross income is more than line 5 of the following worksheet. How to file an amended tax return for 2013 Filing Requirement Worksheet for Most Dependents 1. How to file an amended tax return for 2013 Enter dependent's earned income plus $350     2. How to file an amended tax return for 2013 Minimum amount   $1,000 3. How to file an amended tax return for 2013 Compare lines 1 and 2. How to file an amended tax return for 2013 Enter the larger amount     4. How to file an amended tax return for 2013 Maximum amount   6,100 5. How to file an amended tax return for 2013 Compare lines 3 and 4. How to file an amended tax return for 2013 Enter the smaller amount     6. How to file an amended tax return for 2013 Enter the dependent's gross income. How to file an amended tax return for 2013 If line 6 is more than line 5, the dependent must file an income tax return. How to file an amended tax return for 2013 If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. How to file an amended tax return for 2013       Table 1. How to file an amended tax return for 2013 2013 Filing Requirements for Dependents If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. How to file an amended tax return for 2013   See the definitions of “dependent,”“earned income,”“unearned income,” and “gross income” in the Glossary. How to file an amended tax return for 2013   Single dependents—Were you either age 65 or older or blind?     No. How to file an amended tax return for 2013 You must file a return if any of the following apply. How to file an amended tax return for 2013       Your unearned income was over $1,000. How to file an amended tax return for 2013 Your earned income was over $6,100. How to file an amended tax return for 2013 Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. How to file an amended tax return for 2013         Yes. How to file an amended tax return for 2013 You must file a return if any of the following apply. How to file an amended tax return for 2013     Your unearned income was over $2,500 ($4,000 if 65 or older and blind), Your earned income was over $7,600 ($9,100 if 65 or older and blind), Your gross income was more than the larger of—       $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). How to file an amended tax return for 2013       Married dependents—Were you either age 65 or older or blind?     No. How to file an amended tax return for 2013 You must file a return if any of the following apply. How to file an amended tax return for 2013       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. How to file an amended tax return for 2013 Your unearned income was over $1,000. How to file an amended tax return for 2013 Your earned income was over $6,100. How to file an amended tax return for 2013 Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. How to file an amended tax return for 2013       Yes. How to file an amended tax return for 2013 You must file a return if any of the following apply. How to file an amended tax return for 2013       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. How to file an amended tax return for 2013 Your unearned income was over $2,200 ($3,400 if 65 or older and blind), Your earned income was over $7,300 ($8,500 if 65 or older and blind), Your gross income was more than the larger of—       $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). How to file an amended tax return for 2013       Example 1. How to file an amended tax return for 2013 Joe is 20, single, not blind, and a full-time college student. How to file an amended tax return for 2013 He does not provide more than half of his own support, and his parents claim an exemption for him on their income tax return. How to file an amended tax return for 2013 He received $200 taxable interest income and earned $2,750 from a part-time job. How to file an amended tax return for 2013 He does not have to file a tax return because his gross income of $2,950 ($200 interest plus $2,750 in wages) is not more than $3,100, the amount on line 5 of his filled-in Filing Requirement Worksheet for Most Dependents (shown next). How to file an amended tax return for 2013 Filled-in Example 1 Filing Requirement Worksheet  for Most Dependents 1. How to file an amended tax return for 2013 Enter dependent's earned income plus $350   $ 3,100 2. How to file an amended tax return for 2013 Minimum amount   1,000 3. How to file an amended tax return for 2013 Compare lines 1 and 2. How to file an amended tax return for 2013 Enter the larger amount   3,100 4. How to file an amended tax return for 2013 Maximum amount   6,100 5. How to file an amended tax return for 2013 Compare lines 3 and 4. How to file an amended tax return for 2013 Enter the smaller amount   3,100 6. How to file an amended tax return for 2013 Enter the dependent's gross income. How to file an amended tax return for 2013 If line 6 is more than line 5, the dependent must file an income tax return. How to file an amended tax return for 2013 If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. How to file an amended tax return for 2013   $ 2,950   Example 2. How to file an amended tax return for 2013 The facts are the same as in Example 1 except that Joe had $600 taxable interest income. How to file an amended tax return for 2013 He must file a tax return because his gross income of $3,350 ($600 interest plus $2,750 wages) is more than $3,100, the amount on line 5 of his filled-in worksheet (shown next). How to file an amended tax return for 2013 Filled-in Example 2 Filing Requirement Worksheet for Most Dependents 1. How to file an amended tax return for 2013 Enter dependent's earned income plus $350   $ 3,100 2. How to file an amended tax return for 2013 Minimum amount   1,000 3. How to file an amended tax return for 2013 Compare lines 1 and 2. How to file an amended tax return for 2013 Enter the larger amount   3,100 4. How to file an amended tax return for 2013 Maximum amount   6,100 5. How to file an amended tax return for 2013 Compare lines 3 and 4. How to file an amended tax return for 2013 Enter the smaller amount   3,100 6. How to file an amended tax return for 2013 Enter the dependent's gross income. How to file an amended tax return for 2013 If line 6 is more than line 5, the dependent must file an income tax return. How to file an amended tax return for 2013 If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. How to file an amended tax return for 2013   $ 3,350   Age 65 or older or blind. How to file an amended tax return for 2013 A dependent who is age 65 or older or blind must file a return if his or her gross income is more than line 7 of the following worksheet. How to file an amended tax return for 2013 Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. How to file an amended tax return for 2013 Enter dependent's earned income plus $350     2. How to file an amended tax return for 2013 Minimum amount   $1,000 3. How to file an amended tax return for 2013 Compare lines 1 and 2. How to file an amended tax return for 2013 Enter the larger amount     4. How to file an amended tax return for 2013 Maximum amount   6,100 5. How to file an amended tax return for 2013 Compare lines 3 and 4. How to file an amended tax return for 2013 Enter the smaller amount     6. How to file an amended tax return for 2013 Enter the amount from the following table that applies to the dependent       Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. How to file an amended tax return for 2013 Add lines 5 and 6. How to file an amended tax return for 2013 Enter the total     8. How to file an amended tax return for 2013 Enter the dependent's gross income. How to file an amended tax return for 2013 If line 8 is more than line 7, the dependent must file an income tax return. How to file an amended tax return for 2013 If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more     Example 3. How to file an amended tax return for 2013 The facts are the same as in Example 2 except that Joe is also blind. How to file an amended tax return for 2013 He does not have to file a return because his gross income of $3,350 is not more than $4,600, the amount on line 7 of his filled-in Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind (shown next). How to file an amended tax return for 2013   Filled-in Example 3 Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. How to file an amended tax return for 2013 Enter dependent's earned income plus $350   $3,100 2. How to file an amended tax return for 2013 Minimum amount   1,000 3. How to file an amended tax return for 2013 Compare lines 1 and 2. How to file an amended tax return for 2013 Enter the larger amount   3,100 4. How to file an amended tax return for 2013 Maximum amount   6,100 5. How to file an amended tax return for 2013 Compare lines 3 and 4. How to file an amended tax return for 2013 Enter the smaller amount   3,100 6. How to file an amended tax return for 2013 Enter the amount from the following table that applies to the dependent   1,500   Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. How to file an amended tax return for 2013 Add lines 5 and 6. How to file an amended tax return for 2013 Enter the total   4,600 8. How to file an amended tax return for 2013 Enter the dependent's gross income. How to file an amended tax return for 2013 If line 8 is more than line 7, the dependent must file an income tax return. How to file an amended tax return for 2013 If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more   $3,350 Other Filing Requirements Some dependents may have to file a tax return even if their income is less than the amount that would normally require them to file a return. How to file an amended tax return for 2013 A dependent must file a tax return if he or she owes any other taxes, such as: Social security and Medicare taxes on tips not reported to his or her employer or on wages received from an employer who did not withhold these taxes, Uncollected social security and Medicare or railroad retirement taxes on tips reported to his or her employer or on group-term life insurance, Alternative minimum tax, Additional tax on a health savings account from Form 8889, Part III, Recapture taxes, such as the tax from recapture of an education credit, or Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. How to file an amended tax return for 2013 But if the dependent is filing a return only because of this tax, the dependent can file Form 5329 by itself. How to file an amended tax return for 2013 A dependent must also file a tax return if he or she: Had wages of $108. How to file an amended tax return for 2013 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes, or Had net earnings from self-employment of at least $400. How to file an amended tax return for 2013 Spouse itemizes. How to file an amended tax return for 2013   A dependent must file a return if the dependent's spouse itemizes deductions on a separate return and the dependent has $5 or more of gross income (earned and/or unearned). How to file an amended tax return for 2013 Should a Return Be Filed Even If Not Required? Even if a dependent does not meet any of the filing requirements discussed earlier, he or she should file a tax return if either of the following applies. How to file an amended tax return for 2013 Income tax was withheld from his or her income. How to file an amended tax return for 2013 He or she qualifies for the earned income credit, additional child tax credit, health coverage tax credit, or refundable American opportunity education credit. How to file an amended tax return for 2013 See the tax return instructions to find out who qualifies for these credits. How to file an amended tax return for 2013  By filing a return, the dependent can get a refund. How to file an amended tax return for 2013 Responsibility for Child's Return Generally, a child is responsible for filing his or her own tax return and for paying any tax, penalties, or interest on that return. How to file an amended tax return for 2013 If a child cannot file his or her own return for any reason, such as age, the child's parent, guardian, or other legally responsible person must file it for the child. How to file an amended tax return for 2013 Signing the child's return. How to file an amended tax return for 2013   If the child cannot sign his or her return, a parent or guardian must sign the child's name followed by the words “By (signature), parent (or guardian) for minor child. How to file an amended tax return for 2013 ” Authority of parent or guardian. How to file an amended tax return for 2013   A parent or guardian who signs a return on a child's behalf can deal with the IRS on all matters connected with the return. How to file an amended tax return for 2013   In general, a parent or guardian who does not sign the child's return can only provide information concerning the child's return and pay the child's tax. How to file an amended tax return for 2013 That parent or guardian is not entitled to receive information from the IRS or legally bind the child to a tax liability arising from the return. How to file an amended tax return for 2013 Third party designee. How to file an amended tax return for 2013   A child's parent or guardian who does not sign the child's return may be authorized, as a third party designee, to discuss the processing of the return with the IRS as well as provide information concerning the return. How to file an amended tax return for 2013 The child or the person signing the return on the child's behalf must check the “Yes” box in the “Third Party Designee” area of the return and name the parent or guardian as the designee. How to file an amended tax return for 2013   If designated, a parent or guardian can respond to certain IRS notices and receive information about the processing of the return and the status of a refund or payment. How to file an amended tax return for 2013 This designation does not authorize the parent or guardian to receive any refund check, bind the child to any tax liability, or otherwise represent the child before the IRS. How to file an amended tax return for 2013 See the return instructions for more information. How to file an amended tax return for 2013 Designated as representative. How to file an amended tax return for 2013   A parent or guardian who does not sign the child's return may be designated as the child's representative by the child or the person signing the return on the child's behalf. How to file an amended tax return for 2013 Form 2848, Power of Attorney and Declaration of Representative, is used to designate a child's representative. How to file an amended tax return for 2013 See Publication 947, Practice Before the IRS and Power of Attorney, for more information. How to file an amended tax return for 2013   If designated, a parent or guardian can receive information about the child's return but cannot legally bind the child to a tax liability unless authorized to do so by the law of the state in which the child lives. How to file an amended tax return for 2013 IRS notice. How to file an amended tax return for 2013   If you or the child receives a notice from the IRS concerning the child's return or tax liability, you should immediately inform the IRS that the notice concerns a child. How to file an amended tax return for 2013 The notice will show who to contact. How to file an amended tax return for 2013 The IRS will try to resolve the matter with the parent(s) or guardian(s) of the child consistent with their authority. How to file an amended tax return for 2013 Child's earnings. How to file an amended tax return for 2013   For federal income tax purposes, amounts a child earns by performing services are included in the gross income of the child and not the gross income of the parent. How to file an amended tax return for 2013 This is true even if, under state law, the parent has the right to the earnings and may actually have received them. How to file an amended tax return for 2013 If the child does not pay the tax due on this income, the parent may be liable for the tax. How to file an amended tax return for 2013 Child's expenses. How to file an amended tax return for 2013   Deductions for payments that are made out of a child's earnings are the child's, even if the payments are made by the parent. How to file an amended tax return for 2013 Example. How to file an amended tax return for 2013 You made payments on your child's behalf that are deductible as a business expense and a charitable contribution. How to file an amended tax return for 2013 You made the payments out of your child's earnings. How to file an amended tax return for 2013 These items can be deducted only on the child's return. How to file an amended tax return for 2013 Standard Deduction The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the larger of: $1,000, or The individual's earned income plus $350, but not more than the regular standard deduction (generally $6,100). How to file an amended tax return for 2013 However, the standard deduction may be higher for a dependent who: Is 65 or older, or Is blind. How to file an amended tax return for 2013 Certain dependents cannot claim any standard deduction. How to file an amended tax return for 2013 See Standard Deduction of Zero , later. How to file an amended tax return for 2013 Worksheet 1. How to file an amended tax return for 2013   Use Worksheet 1 to figure the dependent's standard deduction. How to file an amended tax return for 2013 Worksheet 1. How to file an amended tax return for 2013 Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse, if filing jointly) as a dependent. How to file an amended tax return for 2013 If you were 65 or older and/or blind, check the correct number of boxes below. How to file an amended tax return for 2013 Put the total number of boxes checked in box c and go to line 1. How to file an amended tax return for 2013 a. How to file an amended tax return for 2013 You 65 or older   Blind   b. How to file an amended tax return for 2013 Your spouse, if claiming  spouse's exemption 65 or older   Blind   c. How to file an amended tax return for 2013 Total boxes checked         1. How to file an amended tax return for 2013 Enter your earned income (defined below) plus $350. How to file an amended tax return for 2013 If none, enter -0-. How to file an amended tax return for 2013 1. How to file an amended tax return for 2013     2. How to file an amended tax return for 2013 Minimum amount. How to file an amended tax return for 2013   2. How to file an amended tax return for 2013 $1,000   3. How to file an amended tax return for 2013 Compare lines 1 and 2. How to file an amended tax return for 2013 Enter the larger of the two amounts here. How to file an amended tax return for 2013 3. How to file an amended tax return for 2013     4. How to file an amended tax return for 2013 Enter on line 4 the amount shown below for your filing status. How to file an amended tax return for 2013       Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 4. How to file an amended tax return for 2013     5. How to file an amended tax return for 2013 Standard deduction. How to file an amended tax return for 2013         a. How to file an amended tax return for 2013 Compare lines 3 and 4. How to file an amended tax return for 2013 Enter the smaller amount here. How to file an amended tax return for 2013 If under 65 and not blind, stop here. How to file an amended tax return for 2013 This is your standard deduction. How to file an amended tax return for 2013 Otherwise, go on to line 5b. How to file an amended tax return for 2013 5a. How to file an amended tax return for 2013     b. How to file an amended tax return for 2013 If 65 or older or blind, multiply $1,500 ($1,200 if married) by the number in box c above. How to file an amended tax return for 2013 Enter the result here. How to file an amended tax return for 2013 5b. How to file an amended tax return for 2013     c. How to file an amended tax return for 2013 Add lines 5a and 5b. How to file an amended tax return for 2013 This is your standard deduction for 2013. How to file an amended tax return for 2013 5c. How to file an amended tax return for 2013     Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. How to file an amended tax return for 2013 It also includes any amount received as a scholarship that you must include in income. How to file an amended tax return for 2013   Example 1. How to file an amended tax return for 2013 Michael is single, age 15, and not blind. How to file an amended tax return for 2013 His parents can claim him as a dependent on their tax return. How to file an amended tax return for 2013 He has taxable interest income of $800 and wages of $150. How to file an amended tax return for 2013 He enters $500 (his earned income plus $350) on line 1 of Worksheet 1. How to file an amended tax return for 2013 On line 3, he enters $1,000, the larger of $500 or $1,000. How to file an amended tax return for 2013 Michael enters $6,100 on line 4. How to file an amended tax return for 2013 On line 5a, he enters $1,000, the smaller of $1,000 or $6,100. How to file an amended tax return for 2013 His standard deduction is $1,000. How to file an amended tax return for 2013 Example 2. How to file an amended tax return for 2013 Judy, a full-time student, is single, age 22, and not blind. How to file an amended tax return for 2013 Her parents can claim her as a dependent on their tax return. How to file an amended tax return for 2013 She has dividend income of $275 and wages of $2,500. How to file an amended tax return for 2013 She enters $2,850 (her earned income plus $350) on line 1 of Worksheet 1. How to file an amended tax return for 2013 On line 3, she enters $2,850, the larger of $2,850 or $1,000. How to file an amended tax return for 2013 She enters $6,100 on line 4. How to file an amended tax return for 2013 On line 5a, she enters $2,850 (the smaller of $2,850 or $6,100) as her standard deduction. How to file an amended tax return for 2013 Example 3. How to file an amended tax return for 2013 Amy, who is single, is claimed as a dependent on her parents' tax return. How to file an amended tax return for 2013 She is 18 years old and blind. How to file an amended tax return for 2013 She has taxable interest income of $1,000 and wages of $2,000. How to file an amended tax return for 2013 She enters $2,350 (her earned income plus $350) on line 1 of Worksheet 1. How to file an amended tax return for 2013 She enters $2,350 (the larger of $2,350 or $1,000) on line 3, $6,100 on line 4, and $2,350 (the smaller of $2,350 or $6,100) on line 5a. How to file an amended tax return for 2013 Because Amy is blind, she checks the box for blindness and enters “1” in box c at the top of Worksheet 1. How to file an amended tax return for 2013 She enters $1,500 (the number in box c times $1,500) on line 5b. How to file an amended tax return for 2013 Her standard deduction on line 5c is $3,850 ($2,350 + $1,500). How to file an amended tax return for 2013 Standard Deduction of Zero The standard deduction for the following dependents is zero. How to file an amended tax return for 2013 A married dependent filing a separate return whose spouse itemizes deductions. How to file an amended tax return for 2013 A dependent who files a return for a period of less than 12 months due to a change in his or her annual accounting period. How to file an amended tax return for 2013 A nonresident or dual-status alien dependent, unless the dependent is married to a U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 citizen or resident alien at the end of the year and chooses to be treated as a U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 resident for the year. How to file an amended tax return for 2013 See Publication 519, U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Tax Guide for Aliens, for information on making this choice. How to file an amended tax return for 2013 Example. How to file an amended tax return for 2013 Jennifer, who is a dependent of her parents, is entitled to file a joint return with her husband. How to file an amended tax return for 2013 However, her husband elects to file a separate return and itemize his deductions. How to file an amended tax return for 2013 Because he itemizes, Jennifer's standard deduction on her return is zero. How to file an amended tax return for 2013 She can, however, itemize any of her allowable deductions. How to file an amended tax return for 2013 Dependent's Own Exemption A person who can be claimed as a dependent on another taxpayer's return cannot claim his or her own exemption. How to file an amended tax return for 2013 This is true even if the other taxpayer does not actually claim the exemption. How to file an amended tax return for 2013 Example. How to file an amended tax return for 2013 James and Barbara can claim their child, Ben, as a dependent on their return. How to file an amended tax return for 2013 Ben is a college student who works during the summer and must file a tax return. How to file an amended tax return for 2013 Ben cannot claim his own exemption on his return. How to file an amended tax return for 2013 This is true even if James and Barbara do not claim him as a dependent on their return. How to file an amended tax return for 2013 Withholding From Wages Employers generally withhold federal income tax, social security tax, and Medicare tax from an employee's wages. How to file an amended tax return for 2013 If the employee claims exemption from withholding on Form W-4, the employer will not withhold federal income tax. How to file an amended tax return for 2013 The exemption from withholding does not apply to social security and Medicare taxes. How to file an amended tax return for 2013 Conditions for exemption from withholding. How to file an amended tax return for 2013   An employee can claim exemption from withholding for 2014 only if he or she meets both of the following conditions. How to file an amended tax return for 2013 For 2013, the employee had a right to a refund of all federal income tax withheld because he or she had no tax liability. How to file an amended tax return for 2013 For 2014, the employee expects a refund of all federal income tax withheld because he or she expects to have no tax liability. How to file an amended tax return for 2013 Dependents. How to file an amended tax return for 2013   An employee who is a dependent ordinarily cannot claim exemption from withholding if both of the following are true. How to file an amended tax return for 2013 The employee's gross income will be more than $1,000, the minimum standard deduction for 2014. How to file an amended tax return for 2013 The employee's unearned income will be more than $350. How to file an amended tax return for 2013 Exceptions. How to file an amended tax return for 2013   An employee may be able to claim exemption from withholding even if the employee is a dependent, if the employee: Is age 65 or older, Is blind, or Will claim on his or her 2014 tax return: Adjustments to income, Tax credits, or Itemized deductions. How to file an amended tax return for 2013 The above exceptions do not apply to supplemental wages greater than $1,000,000. How to file an amended tax return for 2013 For more information, see Exemption From Withholding in chapter 1 of Publication 505. How to file an amended tax return for 2013 Example. How to file an amended tax return for 2013 Guy is 17 and a student. How to file an amended tax return for 2013 During the summer he works part time at a grocery store. How to file an amended tax return for 2013 He expects to earn about $1,200 this year. How to file an amended tax return for 2013 He also worked at the store last summer and received a refund of all his withheld income tax because he did not have a tax liability. How to file an amended tax return for 2013 The only other income he expects during the year is $375 interest on a savings account. How to file an amended tax return for 2013 He expects that his parents will be able to claim him as a dependent on their tax return. How to file an amended tax return for 2013 He is not blind and will not claim adjustments to income, itemized deductions, a higher standard deduction, or tax credits on his return. How to file an amended tax return for 2013 Guy cannot claim exemption from withholding when he fills out Form W-4 because his parents will be able to claim him as a dependent, his gross income will be more than $1,000 (the minimum standard deduction amount) and his unearned income will be more than $350. How to file an amended tax return for 2013 Claiming exemption from withholding. How to file an amended tax return for 2013    To claim exemption from withholding, an employee must enter “Exempt” in the space provided on Form W-4, line 7. How to file an amended tax return for 2013 The employee must complete the rest of the form, as explained in the form instructions, and give it to his or her employer. How to file an amended tax return for 2013 Renewing an exemption from withholding. How to file an amended tax return for 2013   An exemption from withholding is good for only one year. How to file an amended tax return for 2013 An employee must file a new Form W-4 by February 15 each year to continue the exemption. How to file an amended tax return for 2013 Part 2. How to file an amended tax return for 2013 Tax on Unearned Income of Certain Children The two rules that follow may affect the tax on the unearned income of certain children. How to file an amended tax return for 2013 If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. How to file an amended tax return for 2013 (See Parent's Election To Report Child's Interest and Dividends , later. How to file an amended tax return for 2013 ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. How to file an amended tax return for 2013 (See Tax for Certain Children Who Have Unearned Income , later. How to file an amended tax return for 2013 ) For these rules, the term “child” includes a legally adopted child and a stepchild. How to file an amended tax return for 2013 These rules apply whether or not the child is a dependent. How to file an amended tax return for 2013 These rules do not apply if neither of the child's parents were living at the end of the year. How to file an amended tax return for 2013 Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. How to file an amended tax return for 2013 The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . How to file an amended tax return for 2013 Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. How to file an amended tax return for 2013 Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . How to file an amended tax return for 2013 Parents are married. How to file an amended tax return for 2013   If the child's parents file separate returns, use the return of the parent with the greater taxable income. How to file an amended tax return for 2013 Parents not living together. How to file an amended tax return for 2013   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. How to file an amended tax return for 2013 If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. How to file an amended tax return for 2013   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in Publication 501. How to file an amended tax return for 2013 Parents are divorced. How to file an amended tax return for 2013   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. How to file an amended tax return for 2013 Custodial parent remarried. How to file an amended tax return for 2013   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. How to file an amended tax return for 2013 Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. How to file an amended tax return for 2013 Do not use the return of the noncustodial parent. How to file an amended tax return for 2013   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. How to file an amended tax return for 2013 If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. How to file an amended tax return for 2013 Parents never married. How to file an amended tax return for 2013   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. How to file an amended tax return for 2013 If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. How to file an amended tax return for 2013 Widowed parent remarried. How to file an amended tax return for 2013   If a widow or widower remarries, the new spouse is treated as the child's other parent. How to file an amended tax return for 2013 The rules explained earlier under Custodial parent remarried apply. How to file an amended tax return for 2013 Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. How to file an amended tax return for 2013 If you do, your child will not have to file a return. How to file an amended tax return for 2013 You can make this election only if all the following conditions are met. How to file an amended tax return for 2013 Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. How to file an amended tax return for 2013 Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). How to file an amended tax return for 2013 The child's gross income was less than $10,000. How to file an amended tax return for 2013 The child is required to file a return unless you make this election. How to file an amended tax return for 2013 The child does not file a joint return for the year. How to file an amended tax return for 2013 No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. How to file an amended tax return for 2013 No federal income tax was withheld from your child's income under the backup withholding rules. How to file an amended tax return for 2013 You are the parent whose return must be used when applying the special tax rules for children. How to file an amended tax return for 2013 (See Which Parent's Return To Use , earlier. How to file an amended tax return for 2013 ) These conditions are also shown in Figure 1. How to file an amended tax return for 2013 Certain January 1 birthdays. How to file an amended tax return for 2013   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. How to file an amended tax return for 2013 You cannot make this election for such a child unless the child was a full-time student. How to file an amended tax return for 2013   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. How to file an amended tax return for 2013 You cannot make this election for such a child. How to file an amended tax return for 2013 How to make the election. How to file an amended tax return for 2013    Make the election by attaching Form 8814 to your Form 1040 or Form 1040NR. How to file an amended tax return for 2013 (If you make this election, you cannot file Form 1040A or Form 1040EZ. How to file an amended tax return for 2013 ) Attach a separate Form 8814 for each child for whom you make the election. How to file an amended tax return for 2013 You can make the election for one or more children and not for others. How to file an amended tax return for 2013 Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. How to file an amended tax return for 2013 Rate may be higher. How to file an amended tax return for 2013   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. How to file an amended tax return for 2013 This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. How to file an amended tax return for 2013 However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. How to file an amended tax return for 2013 Deductions you cannot take. How to file an amended tax return for 2013   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. How to file an amended tax return for 2013 The additional standard deduction if the child is blind. How to file an amended tax return for 2013 The deduction for a penalty on an early withdrawal of your child's savings. How to file an amended tax return for 2013 Itemized deductions (such as your child's investment expenses or charitable contributions). How to file an amended tax return for 2013 Figure 1. How to file an amended tax return for 2013 Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. How to file an amended tax return for 2013 Figure 1. How to file an amended tax return for 2013 Can You Include Your Child's Income On Your Tax Return? Deductible investment interest. How to file an amended tax return for 2013   If you use Form 8814, your child's unearned income is considered your unearned income. How to file an amended tax return for 2013 To figure the limit on your deductible investment interest, add the child's unearned income to yours. How to file an amended tax return for 2013 However, if your child received qualified dividends, capital gain distributions, or Alaska Permanent Fund dividends, see chapter 3 of Publication 550 for information about how to figure the limit. How to file an amended tax return for 2013 Alternative minimum tax. How to file an amended tax return for 2013    If your child received tax-exempt interest (or exempt-interest dividends paid by a regulated investment company) from certain private activity bonds, you must determine if that interest is a tax preference item for alternative minimum tax (AMT) purposes. How to file an amended tax return for 2013 If it is, you must include it with your own tax preference items when figuring your AMT. How to file an amended tax return for 2013 See Form 6251, Alternative Minimum Tax—Individuals, and its instructions for details. How to file an amended tax return for 2013 Reduced deductions or credits. How to file an amended tax return for 2013   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return, including the following. How to file an amended tax return for 2013 Deduction for contributions to a traditional individual retirement arrangement (IRA). How to file an amended tax return for 2013 Deduction for student loan interest. How to file an amended tax return for 2013 Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. How to file an amended tax return for 2013 Credit for child and dependent care expenses. How to file an amended tax return for 2013 Child tax credit. How to file an amended tax return for 2013 Education tax credits. How to file an amended tax return for 2013 Earned income credit. How to file an amended tax return for 2013 Penalty for underpayment of estimated tax. How to file an amended tax return for 2013   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. How to file an amended tax return for 2013 If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. How to file an amended tax return for 2013 Get Publication 505 for more information. How to file an amended tax return for 2013 Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. How to file an amended tax return for 2013 Only the amount over $2,000 is added to your income. How to file an amended tax return for 2013 The amount over $2,000 is shown on Form 8814, line 6. How to file an amended tax return for 2013 Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. How to file an amended tax return for 2013 Include the amount from Form 8814, line 12, on Form 1040 or Form 1040NR, line 21. How to file an amended tax return for 2013 If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040 or Form 1040NR, line 21. How to file an amended tax return for 2013 On the dotted line next to line 21, enter “Form 8814” and the total of the Form 8814, line 12 amounts. How to file an amended tax return for 2013 Note. How to file an amended tax return for 2013 The tax on the first $2,000 is figured on Form 8814, Part II. How to file an amended tax return for 2013 See Figuring Additional Tax , later. How to file an amended tax return for 2013 Qualified dividends. How to file an amended tax return for 2013   Enter on Form 8814, line 2a, any ordinary dividends your child received. How to file an amended tax return for 2013 This amount may include qualified dividends. How to file an amended tax return for 2013 Qualified dividends are those dividends reported on Form 1040, line 9b, or Form 1040NR, line 10b, and are eligible for lower tax rates that apply to a net capital gain. How to file an amended tax return for 2013 For detailed information about qualified dividends, see Publication 550. How to file an amended tax return for 2013   If your child received qualified dividends, the amount of these dividends that is added to your income must be reported on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. How to file an amended tax return for 2013 You do not include these dividends on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. How to file an amended tax return for 2013   Enter the child's qualified dividends on Form 8814, line 2b. How to file an amended tax return for 2013 But do not include this amount on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. How to file an amended tax return for 2013 Instead, include the amount from Form 8814, line 9, on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. How to file an amended tax return for 2013 (The amount on Form 8814, line 9, may be less than the amount on Form 8814, line 2b, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. How to file an amended tax return for 2013 ) Capital gain distributions. How to file an amended tax return for 2013   Enter on Form 8814, line 3, any capital gain distributions your child received. How to file an amended tax return for 2013 The amount of these distributions that is added to your income must be reported on Schedule D (Form 1040), line 13, or, if you are not required to file Schedule D, on Form 1040, line 13, or Form 1040NR, line 14. How to file an amended tax return for 2013 You do not include it on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. How to file an amended tax return for 2013   Include the amount from Form 8814, line 10, on Schedule D, line 13; Form 1040, line 13; or Form 1040NR, line 14, whichever applies. How to file an amended tax return for 2013 (The amount on Form 8814, line 10, may be less than the amount on Form 8814, line 3, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. How to file an amended tax return for 2013 ) Collectibles (28% rate) gain. How to file an amended tax return for 2013    If any of the child's capital gain distributions are reported on Form 1099-DIV as collectibles (28% rate) gain, you must determine how much to also include on line 4 of the 28% Rate Gain Worksheet, in the instructions for Schedule D, line 18. How to file an amended tax return for 2013 Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. How to file an amended tax return for 2013 The numerator is the part of the child's total capital gain distribution that is collectibles (28% rate) gain. How to file an amended tax return for 2013 The denominator is the child's total capital gain distribution. How to file an amended tax return for 2013 Enter the result on line 4 of the 28% Rate Gain Worksheet. How to file an amended tax return for 2013 Unrecaptured section 1250 gain. How to file an amended tax return for 2013   If any of the child's capital gain distributions are reported on Form 1099-DIV as unrecaptured section 1250 gain, you must determine how much to include on line 11 of the Unrecaptured Section 1250 Gain Worksheet in the instructions for Schedule D, line 19. How to file an amended tax return for 2013 Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. How to file an amended tax return for 2013 The numerator is the part of the child's total capital gain distribution that is unrecaptured section 1250 gain. How to file an amended tax return for 2013 The denominator is the child's total capital gain distribution. How to file an amended tax return for 2013 Enter the result on the Unrecaptured Section 1250 Gain Worksheet, line 11. How to file an amended tax return for 2013 Section 1202 gain. How to file an amended tax return for 2013   If any of the child's capital gain distributions are reported as section 1202 gain (gain on qualified small business stock) on Form 1099-DIV, part or all of that gain may be eligible for the section 1202 exclusion. How to file an amended tax return for 2013 (For information about the exclusion, see chapter 4 of Publication 550. How to file an amended tax return for 2013 ) To figure that part, multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. How to file an amended tax return for 2013 The numerator is the part of the child's total capital gain distribution that is section 1202 gain. How to file an amended tax return for 2013 The denominator is the child's total capital gain distribution. How to file an amended tax return for 2013 Your section 1202 exclusion is generally 50% of the result, but may be subject to a limit. How to file an amended tax return for 2013 In some cases, the exclusion is more than 50%. How to file an amended tax return for 2013 See the instructions for Schedule D for details and information on how to report the exclusion amount. How to file an amended tax return for 2013 Example. How to file an amended tax return for 2013 Fred is 6 years old. How to file an amended tax return for 2013 In 2013, he received dividend income of $2,100, which included $1,575 of ordinary dividends and a $525 capital gain distribution from a mutual fund. How to file an amended tax return for 2013 (None of the distributions were reported on Form 1099-DIV as unrecaptured section 1250 gain, section 1202 gain, or collectibles (28% rate) gain. How to file an amended tax return for 2013 ) All of the ordinary dividends are qualified dividends. How to file an amended tax return for 2013 He has no other income and is not subject to backup withholding. How to file an amended tax return for 2013 No estimated tax payments were made under his name and social security number. How to file an amended tax return for 2013 Fred's parents elect to include Fred's income on their tax return instead of filing a return for him. How to file an amended tax return for 2013 They figure the amount to report on Form 1040, lines 9a and 9b, the amount to report on their Schedule D, line 13, and the amount to report on Form 1040, line 21, as follows. How to file an amended tax return for 2013 They leave lines 1a and 1b of Form 8814 blank because Fred does not have any interest income. How to file an amended tax return for 2013 They enter his ordinary dividends of $1,575 on lines 2a and 2b because all of Fred's ordinary dividends are qualified dividends. How to file an amended tax return for 2013 They enter the amount of Fred's capital gain distributions, $525, on line 3. How to file an amended tax return for 2013 Next, they add the amounts on lines 1a, 2a, and 3 and enter the result, $2,100, on line 4. How to file an amended tax return for 2013 They subtract the base amount on line 5, $2,000, from the amount on line 4, $2,100, and enter the result, $100, on line 6. How to file an amended tax return for 2013 This is the total amount from Form 8814 to be reported on their return. How to file an amended tax return for 2013 Next, they figure how much of this amount is qualified dividends and how much is capital gain distributions. How to file an amended tax return for 2013 They divide the amount on line 2b, $1,575, by the amount on line 4, $2,100. How to file an amended tax return for 2013 They enter the result, . How to file an amended tax return for 2013 75, on line 7. How to file an amended tax return for 2013 They divide the amount on line 3, $525, by the amount on line 4, $2,100. How to file an amended tax return for 2013 They enter the result, . How to file an amended tax return for 2013 25, on line 8. How to file an amended tax return for 2013 They multiply the amount on line 6, $100, by the decimal on line 7, . How to file an amended tax return for 2013 75, and enter the result, $75, on line 9. How to file an amended tax return for 2013 They multiply the amount on line 6, $100, by the decimal on line 8, . How to file an amended tax return for 2013 25, and enter the result, $25, on line 10. How to file an amended tax return for 2013 They include the amount from line 9, $75, on lines 9a and 9b of their Form 1040 and enter “Form 8814 – $75” on the dotted lines next to lines 9a and 9b. How to file an amended tax return for 2013 They include the amount from line 10, $25, on line 13 of their Schedule D (Form 1040) and enter “Form 8814 – $25” on the dotted line next to Schedule D, line 13. How to file an amended tax return for 2013 They enter $100 ($75 + $25) on line 11 and -0- ($100 – $100) on line 12. How to file an amended tax return for 2013 Because the amount on line 12 is -0-, they do not include any amount from Form 8814 on their Form 1040, line 21. How to file an amended tax return for 2013 Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. How to file an amended tax return for 2013 This tax is added to the tax figured on your income. How to file an amended tax return for 2013 This additional tax is the smaller of: 10% x (your child's gross income − $1,000), or $100. How to file an amended tax return for 2013 Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44, or Form 1040NR, line 42. How to file an amended tax return for 2013 Check box a on Form 1040, line 44, or Form 1040NR, line 42. How to file an amended tax return for 2013 Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. How to file an amended tax return for 2013 If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. How to file an amended tax return for 2013 Attach the completed form to the child's Form 1040, Form 1040A, or Form 1040NR. How to file an amended tax return for 2013 When Form 8615 must be filed. How to file an amended tax return for 2013   Form 8615 must be filed for a child if all of the following statements are true. How to file an amended tax return for 2013 The child's unearned income was more than $2,000. How to file an amended tax return for 2013 The child is required to file a return for 2013. How to file an amended tax return for 2013 The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. How to file an amended tax return for 2013 At least one of the child's parents was alive at the end of 2013. How to file an amended tax return for 2013 The child does not file a joint return for 2013. How to file an amended tax return for 2013 These conditions are also shown in Figure 2. How to file an amended tax return for 2013 Certain January 1 birthdays. How to file an amended tax return for 2013   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. How to file an amended tax return for 2013 IF a child was born on. How to file an amended tax return for 2013 . How to file an amended tax return for 2013 . How to file an amended tax return for 2013 THEN, at the end of 2013, the child is considered to be. How to file an amended tax return for 2013 . How to file an amended tax return for 2013 . How to file an amended tax return for 2013 January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. How to file an amended tax return for 2013 The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. How to file an amended tax return for 2013  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. How to file an amended tax return for 2013  ***Do not use Form 8615 for this child. How to file an amended tax return for 2013 Figure 2. How to file an amended tax return for 2013 Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. How to file an amended tax return for 2013 Figure 2. How to file an amended tax return for 2013 Do You Have To Use Form 8615 To Figure Your Child's Tax? Providing Parental Information (Form 8615, Lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. How to file an amended tax return for 2013 (If the parents filed a joint return, enter the name and social security number listed first on the joint return. How to file an amended tax return for 2013 ) On line C, check the box for the parent's filing status. How to file an amended tax return for 2013 See Which Parent's Return To Use, earlier, for information on which parent's return information must be used on Form 8615. How to file an amended tax return for 2013 Parent with different tax year. How to file an amended tax return for 2013   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. How to file an amended tax return for 2013 Example. How to file an amended tax return for 2013 Kimberly must use her mother's tax and taxable income to complete her Form 8615 for calendar year 2013 (January 1 – December 31). How to file an amended tax return for 2013 Kimberly's mother files her tax return on a fiscal year basis (July 1 – June 30). How to file an amended tax return for 2013 Kimberly must use the information on her mother's return for the tax year ending June 30, 2013, to complete her 2013 Form 8615. How to file an amended tax return for 2013 Parent's return information not known timely. How to file an amended tax return for 2013   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. How to file an amended tax return for 2013   You can use any reasonable estimate. How to file an amended tax return for 2013 This includes using information from last year's return. How to file an amended tax return for 2013 If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. How to file an amended tax return for 2013   When you get the correct information, file an amended return on Form 1040X, Amended U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Individual Income Tax Return. How to file an amended tax return for 2013 Extension of time to file. How to file an amended tax return for 2013   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Individual Income Tax Return. How to file an amended tax return for 2013 See the instructions for Form 4868 for details. How to file an amended tax return for 2013    An extension of time to file is not an extension of time to pay. How to file an amended tax return for 2013 You must make an accurate estimate of the tax for 2013. How to file an amended tax return for 2013 If you do not pay the full amount due by the regular due date, the child will owe interest and may also be charged penalties. How to file an amended tax return for 2013 See Form 4868 and its instructions. How to file an amended tax return for 2013 Parent's return information not available. How to file an amended tax return for 2013   If a child cannot get the required information about his or her parent's tax return, the child (or the child's legal representative) can request the necessary information from the Internal Revenue Service (IRS). How to file an amended tax return for 2013 How to request. How to file an amended tax return for 2013   After the end of the tax year, send a signed, written request for the information to the Internal Revenue Service Center where the parent's return will be filed. How to file an amended tax return for 2013 (The IRS cannot process a request received before the end of the tax year. How to file an amended tax return for 2013 )    You should also consider getting an extension of time to file the child's return, because there may be a delay in getting the requested information. How to file an amended tax return for 2013   The request must contain all of the following. How to file an amended tax return for 2013 A statement that you are making the request to comply with section 1(g) of the Internal Revenue Code and that you have tried to get the information from the parent. How to file an amended tax return for 2013 Proof of the child's age (for example, a copy of the child's birth certificate). How to file an amended tax return for 2013 Evidence the child has more than $2,000 of unearned income (for example, a copy of the child's prior year tax return or copies of Forms 1099 for the current year). How to file an amended tax return for 2013 The name, address, social security number (if known), and filing status (if known) of the parent whose information is to be shown on Form 8615. How to file an amended tax return for 2013    A child's legal representative making the request should include a copy of his or her Power of Attorney, such as Form 2848, or proof of legal guardianship. How to file an amended tax return for 2013 Step 1. How to file an amended tax return for 2013 Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. How to file an amended tax return for 2013 To do that, use Form 8615, Part I. How to file an amended tax return for 2013 Line 1 (Unearned Income) If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. How to file an amended tax return for 2013 Adjusted gross income is shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. How to file an amended tax return for 2013 Form 1040EZ and Form 1040NR-EZ cannot be used if Form 8615 must be filed. How to file an amended tax return for 2013 If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. How to file an amended tax return for 2013 However, use the following worksheet if: the child has excluded any foreign earned income, deducted a loss from self-employment, or has a net operating loss from another year. How to file an amended tax return for 2013 Alternate Worksheet for Form 8615, Line 1 A. How to file an amended tax return for 2013 Enter the amount from the child's Form 1040, line 22, or Form 1040NR, line 23   B. How to file an amended tax return for 2013 Enter the total of any net loss  from self-employment, any net operating loss deduction, any foreign earned income exclusion, and any foreign housing exclusion from the child's Form 1040 or Form 1040NR. How to file an amended tax return for 2013 Enter this total as a positive number (greater than zero)   C. How to file an amended tax return for 2013 Add line A and line B and  enter the total   D. How to file an amended tax return for 2013 Enter the child's earned income plus any amount from the child's Form 1040, line 30, or the child's Form 1040NR, line 30     Generally, the child's earned income is the total of the amounts reported on Form 1040, lines 7, 12, and 18 (if line 12 or 18 is a loss, use zero) or Form 1040NR, lines 8, 13, and 19 (if line 13 or 19 is a loss, use zero)   E. How to file an amended tax return for 2013 Subtract line D from line C. How to file an amended tax return for 2013 Enter the result here and on Form 8615, line 1   Unearned income defined. How to file an amended tax return for 2013   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually performed. How to file an amended tax return for 2013 It includes taxable interest, dividends, capital gains (including capital gain distributions), the taxable part of social security and pension payments, certain distributions from trusts, and unemployment compensation. How to file an amended tax return for 2013 Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). How to file an amended tax return for 2013 Nontaxable income. How to file an amended tax return for 2013   For this purpose, unearned income includes only amounts the child must include in gross income. How to file an amended tax return for 2013 Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. How to file an amended tax return for 2013 Capital loss. How to file an amended tax return for 2013   A child's capital losses are taken into account in figuring the child's unearned income. How to file an amended tax return for 2013 Capital losses are first applied against capital gains. How to file an amended tax return for 2013 If the capital losses are more than the capital gains, the difference (up to $3,000) is subtracted from the child's interest, dividends, and other unearned income. How to file an amended tax return for 2013 Any difference over $3,000 is carried to the next year. How to file an amended tax return for 2013 Income from property received as a gift. How to file an amended tax return for 2013   A child's unearned income includes all income produced by property belonging to the child. How to file an amended tax return for 2013 This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. How to file an amended tax return for 2013   A child's unearned income includes income produced by property given as a gift to the child. How to file an amended tax return for 2013 This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. How to file an amended tax return for 2013 Example. How to file an amended tax return for 2013 Amanda Black, age 13, received the following income. How to file an amended tax return for 2013 Dividends—$800 Wages—$2,100 Taxable interest—$1,200 Tax-exempt interest—$100 Capital gains—$300 Capital losses—($200) The dividends were qualified dividends on stock given to her by her grandparents. How to file an amended tax return for 2013 Amanda's unearned income is $2,100. How to file an amended tax return for 2013 This is the total of the dividends ($800), taxable interest ($1,200), and capital gains reduced by capital losses ($300 − $200 = $100). How to file an amended tax return for 2013 Her wages are earned (not unearned) income because they are received for work actually performed. How to file an amended tax return for 2013 Her tax-exempt interest is not included because it is nontaxable. How to file an amended tax return for 2013 Trust income. How to file an amended tax return for 2013   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. How to file an amended tax return for 2013   However, taxable distributions from a qualified disability trust are considered earned income for the purposes of completing Form 8615. How to file an amended tax return for 2013 See the Form 8615 instructions for details. How to file an amended tax return for 2013 Adjustment to income. How to file an amended tax return for 2013   In figuring the amount to enter on line 1, the child's unearned income is reduced by any penalty on the early withdrawal of savings. How to file an amended tax return for 2013 Line 2 (Deductions) If the child does not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter $2,000 on line 2. How to file an amended tax return for 2013 If the child itemizes deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29 (or Schedule A (Form 1040NR), line 15), that are directly connected with the production of the unearned income entered on line 1, or $2,000. How to file an amended tax return for 2013 Directly connected. How to file an amended tax return for 2013   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. How to file an amended tax return for 2013 These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. How to file an amended tax return for 2013    These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). How to file an amended tax return for 2013 Only the amount greater than 2% of the child's adjusted gross income can be deducted. How to file an amended tax return for 2013 See Publication 529, Miscellaneous Deductions, for more information. How to file an amended tax return for 2013 Example 1. How to file an amended tax return for 2013 Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with his unearned income. How to file an amended tax return for 2013 His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. How to file an amended tax return for 2013 Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly-connected itemized deductions of $300. How to file an amended tax return for 2013 Example 2. How to file an amended tax return for 2013 Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. How to file an amended tax return for 2013 She has no other income. How to file an amended tax return for 2013 She has itemized deductions of $1,050 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with the production of her unearned income. How to file an amended tax return for 2013 Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). How to file an amended tax return for 2013 The amount on line 2 is $2,050. How to file an amended tax return for 2013 This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. How to file an amended tax return for 2013 Line 3 Subtract line 2 from line 1 and enter the result on this line. How to file an amended tax return for 2013 If zero or less, do not complete the rest of the form. How to file an amended tax return for 2013 However, you must still attach Form 8615 to the child's tax return. How to file an amended tax return for 2013 Figure the tax on the child's taxable income in the normal manner. How to file an amended tax return for 2013 Line 4 (Child's Taxable Income) Enter on line 4 the child's taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. How to file an amended tax return for 2013 Child files Form 2555 or 2555-EZ. How to file an amended tax return for 2013   If the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) is used to figure the child's tax. How to file an amended tax return for 2013 Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the child's taxable income on Form 8615, line 4. How to file an amended tax return for 2013 Line 5 (Net Unearned Income) A child's net unearned income cannot be more than his or her taxable income. How to file an amended tax return for 2013 Enter on Form 8615, line 5, the smaller of line 3 or line 4. How to file an amended tax return for 2013 This is the child's net unearned income. How to file an amended tax return for 2013 If zero or less, do not complete the rest of the form. How to file an amended tax return for 2013 However, you must still attach Form 8615 to the child's tax return. How to file an amended tax return for 2013 Figure the tax on the child's taxable income in the normal manner. How to file an amended tax return for 2013 Step 2. How to file an amended tax return for 2013 Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. How to file an amended tax return for 2013 The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. How to file an amended tax return for 2013 When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. How to file an amended tax return for 2013 For example, do not refigure the medical expense deduction. How to file an amended tax return for 2013 Figure the tentative tax on Form 8615, lines 6 through 13. How to file an amended tax return for 2013 Line 6 (Parent's Taxable Income) Enter on line 6 the amount from the parent's Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. How to file an amended tax return for 2013 If the parent's taxable income is zero or less, enter zero on line 6. How to file an amended tax return for 2013 Parent files Form 2555 or 2555-EZ. How to file an amended tax return for 2013   If the parent files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet in the Form 1040 instructions is used to figure the parent's tax. How to file an amended tax return for 2013 Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the parent's taxable income, on line 6 of Form 8615. How to file an amended tax return for 2013 Line 7 (Net Unearned Income of Other Children) If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. How to file an amended tax return for 2013 Do not include the amount from line 5 of the Form 8615 being completed. How to file an amended tax return for 2013 (The term “other child” means any other child whose Form 8615 uses the tax information of the parent identified on Lines A and B of Form 8615. How to file an amended tax return for 2013 ) Example. How to file an amended tax return for 2013 Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. How to file an amended tax return for 2013 The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon—$800 Jerry—$600 Mike—$1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. How to file an amended tax return for 2013 Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). How to file an amended tax return for 2013 Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). How to file an amended tax return for 2013 Other children's information not available. How to file an amended tax return for 2013   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. How to file an amended tax return for 2013 Estimates and extensions are discussed earlier under Providing Parental Information (Form 8615, Lines A–C) . How to file an amended tax return for 2013 Line 8 (Parent's Taxable Income Plus Children's Net Unearned Income) Enter on this line the total of lines 5, 6, and 7. How to file an amended tax return for 2013 You must determine the amount of net capital gain and qualified dividends included on this line before completing Form 8615, line 9. How to file an amended tax return for 2013 Net capital gain. How to file an amended tax return for 2013   Net capital gain is the smaller of the gain, if any, on Schedule D (Form 1040), line 15, or the gain, if any, on Schedule D, line 16. How to file an amended tax return for 2013 If Schedule D is not required, it is the amount on Form 1040, line 13; Form 1040A, line 10; or Form 1040NR, line 14. How to file an amended tax return for 2013 Qualified dividends. How to file an amended tax return for 2013   Qualified dividends are those dividends reported on line 9b of Form 1040 or Form 1040A, or line 10b of Form 1040NR. How to file an amended tax return for 2013 Net capital gain and qualified dividends on line 8. How to file an amended tax return for 2013   If neither the child, nor the parent, nor any other child has net capital gain, the net capital gain on line 8 is zero. How to file an amended tax return for 2013   If neither the child, nor the parent, nor any other child has qualified dividends, the amount of qualified dividends on line 8 is zero. How to file an amended tax return for 2013   If the child, parent, or any other child has net capital gain, figure the amount of net capital gain included on line 8 by adding together the net capital gain amounts included on lines 5, 6, and 7 of Form 8615. How to file an amended tax return for 2013   If the child, parent, or any other child has qualified dividends, figure the amount of qualified dividends included on line 8 by adding together the qualified dividend amounts included on lines 5, 6, and 7. How to file an amended tax return for 2013   Use the instructions for Form 8615, line 8, including the appropriate Line 5 Worksheet, to find these amounts. How to file an amended tax return for 2013 See the instructions for Form 8615 for more details. How to file an amended tax return for 2013 Note. How to file an amended tax return for 2013 The amount of any net capital gain or qualified dividends is not separately reported on line 8. How to file an amended tax return for 2013 It is  needed, however, when figuring the tax on line 9. How to file an amended tax return for 2013 Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Figure the tax on the amount on line 8 using the Tax Table, the Tax Computation Worksheet, the Qualified Dividends and Capital Gain Tax Worksheet (in the Form 1040, 1040A, or 1040NR instructions), the Schedule D Tax Worksheet (in the Schedule D instructions), or Schedule J (Form 1040), as follows. How to file an amended tax return for 2013 If line 8 does not include any net capital gain or qualified dividends, use the Tax Table or Tax Computation Worksheet to figure this tax. How to file an amended tax return for 2013 But if Schedule J, Income Averaging for Farmers and Fishermen, is used to figure the tax on the parent's return, use it to figure this tax. How to file an amended tax return for 2013 If line 8 includes any net capital gain or qualified dividends, use the Qualified Dividends and Capital Gain Tax Worksheet to figure this tax. How to file an amended tax return for 2013 For details, see the instructions for Form 8615, line 9. How to file an amended tax return for 2013 However, if the child, parent, or any other child has 28% rate gain or unrecaptured section 1250 gain, use the Schedule D Tax Worksheet. How to file an amended tax return for 2013 But if Schedule J is used to figure the tax on the parent's return, use it to figure this tax. How to file an amended tax return for 2013 Child files Form 2555 or 2555-EZ. How to file an amended tax return for 2013   If line 8 includes any net capital gain or qualified dividends and the child, or any other child filing Form 8615, also files Form 2555 or 2555-EZ, use Using the Schedule D Tax Worksheet for line 9 tax, next, to figure the line 9 tax. How to file an amended tax return for 2013 Using the Schedule D Tax Worksheet for line 9 tax. How to file an amended tax return for 2013    Use the Schedule D Tax Worksheet (in the Schedule D instructions) to figure the line 9 tax on Form 8615 if the child, parent, or any other child has unrecaptured section 1250 gain or 28% rate gain. How to file an amended tax return for 2013 If you must use the Schedule D Tax Worksheet, first complete any Schedule D and any actual Schedule D Tax Worksheet required for the child, parent, or any other child. How to file an amended tax return for 2013 Then figure the line 9 tax using another Schedule D Tax Worksheet. How to file an amended tax return for 2013 (Do not attach this Schedule D Tax Worksheet to the child's return. How to file an amended tax return for 2013 )   Complete this Schedule D Tax Worksheet as follows. How to file an amended tax return for 2013 On line 1, enter the amount from Form 8615, line 8. How to file an amended tax return for 2013 On line 2, enter the qualified dividends included on Form 8615, line 8. How to file an amended tax return for 2013 (See the earlier discussion for line 8. How to file an amended tax return for 2013 ) On line 3, enter the total of the amounts, if any, on line 4g of all Forms 4952 filed by the child, parent, or any other child. How to file an amended tax return for 2013 On line 4, enter the total of the amounts, if any, on line 4e of all Forms 4952 filed by the child, parent, or any other child. How to file an amended tax return for 2013 If applicable, include instead the smaller amount entered on the dotted line next to line 4e. How to file an amended tax return for 2013 On lines 5 and 6, follow the worksheet instructions. How to file an amended tax return for 2013 On line 7, enter the net capital gain included on Form 8615, line 8. How to file an amended tax return for 2013 (See the earlier discussion for line 8. How to file an amended tax return for 2013 ) On lines 8 through 10, follow the worksheet instructions. How to file an amended tax return for 2013 On line 11, enter zero if neither the child, nor the parent, nor any other child has unrecaptured section 1250 gain (Schedule D, line 19) or 28% rate gain (Schedule D, line 18). How to file an amended tax return for 2013 Otherwise, enter the amount of unrecaptured section 1250 gain and 28% rate gain included in the net capital gain on line 8 of Form 8615. How to file an amended tax return for 2013 Figure these amounts as explained later under Figuring unrecaptured section 1250 gain (line 11) and Figuring 28% rate gain (line 11). How to file an amended tax return for 2013 If the Foreign Earned Income Tax Worksheet was used to figure the parent's tax or the tax of any child, go to step 10 below. How to file an amended tax return for 2013 Otherwise, skip steps 10, 11, and 12 below, and go to step 13. How to file an amended tax return for 2013 Determine whether there is a line 8 capital gain excess as follows. How to file an amended tax return for 2013 Add the amounts on line 2 of all Foreign Earned Income Tax Worksheets completed by the parent or any child for whom Form 8615 is filed. How to file an amended tax return for 2013 (But for each child do not add more than the excess, if any, of the amount on line 5 of the child's Form 8615 over the child's taxable income on Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. How to file an amended tax return for 2013 ) Subtract (a) from the amount on line 1 of this Schedule D Tax Worksheet. How to file an amended tax return for 2013 Subtract (b) from the amount on line 10 of this Schedule D Tax Worksheet. How to file an amended tax return for 2013 If the result is more than zero, that amount is the line 8 capital gain excess. How to file an amended tax return for 2013 If the result is zero or less, there is no line 8 capital gain excess. How to file an amended tax return for 2013 If there is no line 8 capital gain excess, skip step 12 below and go to step 13. How to file an amended tax return for 2013 If there is a line 8 capital gain excess, complete a second Schedule D Tax Worksheet as instructed above and in step 13, but in its entirety and with the following additional modifications. How to file an amended tax return for 2013 (These modifications are to be made only for purposes of filling out this additional Schedule D Tax Worksheet. How to file an amended tax return for 2013 ) Reduce the amount you would otherwise enter on line 9 (but not below zero) by the line 8 capital gain excess. How to file an amended tax return for 2013 Reduce the amount you would otherwise enter on line 6 (but not below zero) by any of the line 8 capital gain excess not used in (a) above. How to file an amended tax return for 2013 If the child, parent, or any other child has 28% rate gain, reduce the amount you would otherwise enter on line 8 of Worksheet 1 for Line 11 of the Schedule D Tax Worksheet – 28% Rate Gain (Line 9 Tax), shown later, (but not below zero) by the line 8 capital gain excess, and refigure the amount on line 11 of this Schedule D Tax Worksheet. How to file an amended tax return for 2013 If the child, parent, or any other child has unrecaptured section 1250 gain, reduce the amount you would otherwise enter on line 8 of Worksheet 2 for Line 11 of the Schedule D Tax Worksheet – Unrecaptured Section 1250 Gain (Line 9 Tax) (but not below zero) by the line 8 capital gain excess not used in 12(c), and refigure the amount on line 11 of this Schedule D Tax Worksheet. How to file an amended tax return for 2013 Complete lines 12 through 45 following the worksheet instructions. How to file an amended tax return for 2013 Use the parent's filing status to complete lines 15, 42, and 44. How to file an amended tax return for 2013 Enter the amount from line 45 of this Schedule D Tax Worksheet on Form 8615, line 9, and check the box on that line
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The How To File An Amended Tax Return For 2013

How to file an amended tax return for 2013 Index A Accountable plan, Accountable plans. How to file an amended tax return for 2013 Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. How to file an amended tax return for 2013 Administrators, Teachers or administrators. How to file an amended tax return for 2013 American Samoa, Residents of Puerto Rico, the U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Virgin Islands, Guam, the CNMI, and American Samoa. How to file an amended tax return for 2013 , Specified U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 possessions. How to file an amended tax return for 2013 Assistance (see Tax help) C Cantors, Cantors. How to file an amended tax return for 2013 Christian Science Practitioners, Table 1. How to file an amended tax return for 2013 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. How to file an amended tax return for 2013 , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. How to file an amended tax return for 2013 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. How to file an amended tax return for 2013 , Christian Science Practitioners and Readers Common-law employee, Common-law employee. How to file an amended tax return for 2013 Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Virgin Islands, Guam, the CNMI, and American Samoa. How to file an amended tax return for 2013 , Specified U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 possessions. How to file an amended tax return for 2013 Comprehensive example, Comprehensive Example, Attachment 2—John E. How to file an amended tax return for 2013 White011-00-2222 Worksheet 4. How to file an amended tax return for 2013 Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. How to file an amended tax return for 2013 D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. How to file an amended tax return for 2013 Exemption from self-employment (SE) tax, Effective date of exemption. How to file an amended tax return for 2013 , Effective date of exemption. How to file an amended tax return for 2013 Employment status, Employment status for other tax purposes. How to file an amended tax return for 2013 Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. How to file an amended tax return for 2013 The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. How to file an amended tax return for 2013 The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. How to file an amended tax return for 2013 F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. How to file an amended tax return for 2013 Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. How to file an amended tax return for 2013 Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. How to file an amended tax return for 2013 , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. How to file an amended tax return for 2013 , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. How to file an amended tax return for 2013 , Refunds of SE tax paid. How to file an amended tax return for 2013 2106-EZ, 4029, Table 2. How to file an amended tax return for 2013 The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. How to file an amended tax return for 2013 4361, Table 2. How to file an amended tax return for 2013 The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. How to file an amended tax return for 2013 8959, What's New, Introduction, Additional Medicare Tax. How to file an amended tax return for 2013 941, Forms 941, 943, and 944. How to file an amended tax return for 2013 943, Forms 941, 943, and 944. How to file an amended tax return for 2013 944, Forms 941, 943, and 944. How to file an amended tax return for 2013 Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. How to file an amended tax return for 2013 Free tax services, Free help with your tax return. How to file an amended tax return for 2013 G Gross income Amounts included in, Amounts included in gross income. How to file an amended tax return for 2013 Amounts not included in, Amounts not included in gross income. How to file an amended tax return for 2013 Guam, Residents of Puerto Rico, the U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Virgin Islands, Guam, the CNMI, and American Samoa. How to file an amended tax return for 2013 , Specified U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 possessions. How to file an amended tax return for 2013 H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. How to file an amended tax return for 2013 , Cantors. How to file an amended tax return for 2013 House or parsonage, fair rental value, Fair rental value of parsonage. How to file an amended tax return for 2013 I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). How to file an amended tax return for 2013 K Keogh (H. How to file an amended tax return for 2013 R. How to file an amended tax return for 2013 10) plans, Retirement plans for the self-employed. How to file an amended tax return for 2013 L Lay employees (see Religious workers) Living abroad, Overseas duty. How to file an amended tax return for 2013 , Foreign Earned Income M Members of recognized religious sects, Table 1. How to file an amended tax return for 2013 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. How to file an amended tax return for 2013 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. How to file an amended tax return for 2013 , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. How to file an amended tax return for 2013 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. How to file an amended tax return for 2013 , Form SS-8. How to file an amended tax return for 2013 , Ministers, Members of the Clergy, Refunds of SE tax. How to file an amended tax return for 2013 , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. How to file an amended tax return for 2013 Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. How to file an amended tax return for 2013 Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. How to file an amended tax return for 2013 , Offerings and Fees Overseas duty, Overseas duty. How to file an amended tax return for 2013 , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. How to file an amended tax return for 2013 , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. How to file an amended tax return for 2013 Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Virgin Islands, Guam, the CNMI, and American Samoa. How to file an amended tax return for 2013 , Specified U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 possessions. How to file an amended tax return for 2013 Q Qualified retirement plan, Retirement plans for the self-employed. How to file an amended tax return for 2013 R Refunds, self-employment tax, Refunds of SE tax. How to file an amended tax return for 2013 , Refunds of SE tax paid. How to file an amended tax return for 2013 Reimbursements, Employee reimbursement arrangements. How to file an amended tax return for 2013 Religious orders, members of, Table 1. How to file an amended tax return for 2013 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. How to file an amended tax return for 2013 , Earnings—Members of Religious Orders Religious workers, Table 1. How to file an amended tax return for 2013 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. How to file an amended tax return for 2013 , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. How to file an amended tax return for 2013 , Cantors. How to file an amended tax return for 2013 Resident aliens, U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Citizens and Resident and Nonresident Aliens Retired ministers, Retired ministers. How to file an amended tax return for 2013 Retirement savings arrangements, Retirement Savings Arrangements Retirement savings contributions credit, Retirement savings contributions credit. How to file an amended tax return for 2013 Royalty income from books, Books or articles. How to file an amended tax return for 2013 S SECA, Table 1. How to file an amended tax return for 2013 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage Sects, members of recognized religious, Table 1. How to file an amended tax return for 2013 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Self-Employment Contributions Act (see SECA) Self-employment tax Deduction, Deduction for SE Tax Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. How to file an amended tax return for 2013 , Exemption from SE tax. How to file an amended tax return for 2013 Maximum earnings, Earnings Subject to SE Tax Nonfarm optional method, Nonfarm Optional Method Refunds of, Refunds of SE tax. How to file an amended tax return for 2013 , Refunds of SE tax paid. How to file an amended tax return for 2013 Regular method, Regular Method Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information. How to file an amended tax return for 2013 SIMPLE plan, Retirement plans for the self-employed. How to file an amended tax return for 2013 Simplified employee pension (SEP) plan, Retirement plans for the self-employed. How to file an amended tax return for 2013 Social security coverage, Social Security Coverage T Tax help, How To Get Tax Help Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income Tax-sheltered annuity plans, Tax-sheltered annuity plans. How to file an amended tax return for 2013 Teachers, Teachers or administrators. How to file an amended tax return for 2013 Theological students, Theological students. How to file an amended tax return for 2013 Traveling evangelists, Traveling evangelists. How to file an amended tax return for 2013 U U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 citizens, U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Citizens and Resident and Nonresident Aliens U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Virgin Islands, Residents of Puerto Rico, the U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 Virgin Islands, Guam, the CNMI, and American Samoa. How to file an amended tax return for 2013 , Specified U. How to file an amended tax return for 2013 S. How to file an amended tax return for 2013 possessions. How to file an amended tax return for 2013 V Vow of poverty, Table 1. How to file an amended tax return for 2013 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty. How to file an amended tax return for 2013 , Services performed outside the order. How to file an amended tax return for 2013 , Effect of employee status. How to file an amended tax return for 2013 , Exemption From Self-Employment (SE) Tax, Earnings—Members of Religious Orders Prev  Up     Home   More Online Publications