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How To Fill Out A 1040x Tax Amendment Form

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How To Fill Out A 1040x Tax Amendment Form

How to fill out a 1040x tax amendment form 2. How to fill out a 1040x tax amendment form   Maximum Amount Contributable (MAC) Table of Contents Components of Your MAC How Do I Figure My MAC?Elective deferrals only. How to fill out a 1040x tax amendment form Nonelective contributions only. How to fill out a 1040x tax amendment form Elective deferrals and nonelective contributions. How to fill out a 1040x tax amendment form When Should I Figure My MAC? Throughout this publication, the limit on the amount that can be contributed to your 403(b) account for any year is referred to as your maximum amount contributable (MAC). How to fill out a 1040x tax amendment form This chapter: Introduces the components of your MAC, Tells you how to figure your MAC, and Tells you when to figure your MAC. How to fill out a 1040x tax amendment form Components of Your MAC Generally, before you can determine your MAC, you must first figure the components of your MAC. How to fill out a 1040x tax amendment form The components of your MAC are: The limit on annual additions (chapter 3), and The limit on elective deferrals (chapter 4). How to fill out a 1040x tax amendment form How Do I Figure My MAC? Generally, contributions to your 403(b) account are limited to the lesser of: The limit on annual additions, or The limit on elective deferrals. How to fill out a 1040x tax amendment form Depending upon the type of contributions made to your 403(b) account, only one of the limits may apply to you. How to fill out a 1040x tax amendment form Which limit applies. How to fill out a 1040x tax amendment form   Whether you must apply one or both of the limits depends on the type of contributions made to your 403(b) account during the year. How to fill out a 1040x tax amendment form Elective deferrals only. How to fill out a 1040x tax amendment form   If the only contributions made to your 403(b) account during the year were elective deferrals made under a salary reduction agreement, you will need to figure both of the limits. How to fill out a 1040x tax amendment form Your MAC is the lesser of the two limits. How to fill out a 1040x tax amendment form Nonelective contributions only. How to fill out a 1040x tax amendment form   If the only contributions made to your 403(b) account during the year were nonelective contributions (employer contributions not made under a salary reduction agreement), you will only need to figure the limit on annual additions. How to fill out a 1040x tax amendment form Your MAC is the limit on annual additions. How to fill out a 1040x tax amendment form Elective deferrals and nonelective contributions. How to fill out a 1040x tax amendment form   If the contributions made to your 403(b) account were a combination of both elective deferrals made under a salary reduction agreement and nonelective contributions (employer contributions not made under a salary reduction agreement), you will need to figure both limits. How to fill out a 1040x tax amendment form Your MAC is the limit on the annual additions. How to fill out a 1040x tax amendment form   You need to figure the limit on elective deferrals to determine if you have excess elective deferrals, which are explained in chapter 7. How to fill out a 1040x tax amendment form Worksheets. How to fill out a 1040x tax amendment form   Worksheets are available in chapter 9 to help you figure your MAC. How to fill out a 1040x tax amendment form When Should I Figure My MAC? At the beginning of 2014, you should refigure your 2013 MAC based on your actual compensation for 2013. How to fill out a 1040x tax amendment form This will allow you to determine if the amount that has been contributed to your 403(b) account for 2013 has exceeded the allowable limits. How to fill out a 1040x tax amendment form In some cases, this will allow you to avoid penalties and additional taxes. How to fill out a 1040x tax amendment form See chapter 7. How to fill out a 1040x tax amendment form Generally, you should figure your MAC for the current year at the beginning of each tax year using a conservative estimate of your compensation. How to fill out a 1040x tax amendment form If your compensation changes during the year, you should refigure your MAC based on a revised conservative estimate. How to fill out a 1040x tax amendment form By doing this, you will be able to determine if contributions to your 403(b) account can be increased or should be decreased for the year. How to fill out a 1040x tax amendment form Prev  Up  Next   Home   More Online Publications
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The How To Fill Out A 1040x Tax Amendment Form

How to fill out a 1040x tax amendment form Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. How to fill out a 1040x tax amendment form Qualified official extended duty. How to fill out a 1040x tax amendment form ForeclosuresLump Sum Portion of Settlement Payment. How to fill out a 1040x tax amendment form Interest Payment on Lump Sum Portion of Settlement Payment. How to fill out a 1040x tax amendment form Lost Equity Portion of Settlement Payment. How to fill out a 1040x tax amendment form The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. How to fill out a 1040x tax amendment form Interest Payment on Lost Equity Portion of Settlement Payment. How to fill out a 1040x tax amendment form Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. How to fill out a 1040x tax amendment form Some are included in gross income while others are excluded from gross income. How to fill out a 1040x tax amendment form Included items (Table 1) are subject to tax and must be reported on your tax return. How to fill out a 1040x tax amendment form Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. How to fill out a 1040x tax amendment form For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. How to fill out a 1040x tax amendment form Table 1. How to fill out a 1040x tax amendment form Included Items These items are included in gross income, unless the pay is for service in a combat zone. How to fill out a 1040x tax amendment form Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). How to fill out a 1040x tax amendment form   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. How to fill out a 1040x tax amendment form Table 2. How to fill out a 1040x tax amendment form Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. How to fill out a 1040x tax amendment form There is no exclusion for the personal use of a government-provided vehicle. How to fill out a 1040x tax amendment form Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. How to fill out a 1040x tax amendment form   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. How to fill out a 1040x tax amendment form Differential wage payments. How to fill out a 1040x tax amendment form   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. How to fill out a 1040x tax amendment form These amounts are taxable and cannot be excluded as combat pay. How to fill out a 1040x tax amendment form Military base realignment and closure benefit. How to fill out a 1040x tax amendment form   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. How to fill out a 1040x tax amendment form However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. How to fill out a 1040x tax amendment form Any part of the payment that is more than this limit is included in gross income. How to fill out a 1040x tax amendment form For more information about the HAP, see http://hap. How to fill out a 1040x tax amendment form usace. How to fill out a 1040x tax amendment form army. How to fill out a 1040x tax amendment form mil/Overview. How to fill out a 1040x tax amendment form html. How to fill out a 1040x tax amendment form Qualified reservist distribution (QRD). How to fill out a 1040x tax amendment form   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. How to fill out a 1040x tax amendment form A QRD is included in gross income and is subject to employment taxes. How to fill out a 1040x tax amendment form The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. How to fill out a 1040x tax amendment form Thrift Savings Plan (TSP) distributions. How to fill out a 1040x tax amendment form   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. How to fill out a 1040x tax amendment form   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. How to fill out a 1040x tax amendment form However, the earnings on the tax-exempt portion of the distribution are taxable. How to fill out a 1040x tax amendment form The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. How to fill out a 1040x tax amendment form Roth Thrift Savings Plan (TSP) balance. How to fill out a 1040x tax amendment form   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. How to fill out a 1040x tax amendment form Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. How to fill out a 1040x tax amendment form Qualified distributions from a Roth TSP are not included in your income. How to fill out a 1040x tax amendment form For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form Civil Service Retirement Benefits. How to fill out a 1040x tax amendment form State bonus payments. How to fill out a 1040x tax amendment form   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. How to fill out a 1040x tax amendment form See Combat Zone , later, for a list of designated combat zones. How to fill out a 1040x tax amendment form Foreign Source Income If you are a U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form law allows you to exclude) on your tax return. How to fill out a 1040x tax amendment form This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. How to fill out a 1040x tax amendment form This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). How to fill out a 1040x tax amendment form Certain taxpayers can exclude income earned in foreign countries. How to fill out a 1040x tax amendment form For 2013, this exclusion amount can be as much as $97,600. How to fill out a 1040x tax amendment form However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form Government. How to fill out a 1040x tax amendment form Employees of the U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. How to fill out a 1040x tax amendment form Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. How to fill out a 1040x tax amendment form For more information on the exclusion, see Publication 54. How to fill out a 1040x tax amendment form Residents of American Samoa may be able to exclude income from American Samoa. How to fill out a 1040x tax amendment form This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form Government. How to fill out a 1040x tax amendment form If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form Possessions. How to fill out a 1040x tax amendment form Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form possession. How to fill out a 1040x tax amendment form See Publication 570 for more information. How to fill out a 1040x tax amendment form Domicile. How to fill out a 1040x tax amendment form   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. How to fill out a 1040x tax amendment form It is not always where you presently live. How to fill out a 1040x tax amendment form Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. How to fill out a 1040x tax amendment form The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to fill out a 1040x tax amendment form Marital status. How to fill out a 1040x tax amendment form   Community property rules apply to married persons whose domicile during the tax year was in a community property state. How to fill out a 1040x tax amendment form The rules may affect your tax liability if you file separate returns or are divorced during the year. How to fill out a 1040x tax amendment form Nevada, Washington, and California domestic partners. How to fill out a 1040x tax amendment form   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. How to fill out a 1040x tax amendment form See Form 8958 and Publication 555, Community Property. How to fill out a 1040x tax amendment form Nature of the payment. How to fill out a 1040x tax amendment form   Active duty military pay is subject to community property laws. How to fill out a 1040x tax amendment form Armed Forces retired or retainer pay may be subject to community property laws. How to fill out a 1040x tax amendment form   For more information on community property laws, see Publication 555. How to fill out a 1040x tax amendment form Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. How to fill out a 1040x tax amendment form Form W-2 also shows other amounts that you may find important in box 12. How to fill out a 1040x tax amendment form The amounts shown in box 12 are generally preceded by a code. How to fill out a 1040x tax amendment form A list of codes used in box 12 is shown, next. How to fill out a 1040x tax amendment form Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. How to fill out a 1040x tax amendment form For more information on these codes, see your Form(s) W-2. How to fill out a 1040x tax amendment form Adjustments to Income Adjusted gross income is your total income minus certain adjustments. How to fill out a 1040x tax amendment form The following adjustments are of particular interest to members of the Armed Forces. How to fill out a 1040x tax amendment form Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form Individual Income Tax Return, rather than as a miscellaneous itemized deduction. How to fill out a 1040x tax amendment form Include all unreimbursed expenses from the time you leave home until the time you return home. How to fill out a 1040x tax amendment form The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. How to fill out a 1040x tax amendment form For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. How to fill out a 1040x tax amendment form Member of a reserve component. How to fill out a 1040x tax amendment form   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. How to fill out a 1040x tax amendment form How to report. How to fill out a 1040x tax amendment form   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. How to fill out a 1040x tax amendment form Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. How to fill out a 1040x tax amendment form Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. How to fill out a 1040x tax amendment form Example. How to fill out a 1040x tax amendment form Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. How to fill out a 1040x tax amendment form He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. How to fill out a 1040x tax amendment form 5 cents per mile), $300 for meals, and $1,000 for lodging. How to fill out a 1040x tax amendment form He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. How to fill out a 1040x tax amendment form Only 50% of his meal expenses are deductible. How to fill out a 1040x tax amendment form He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. How to fill out a 1040x tax amendment form He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. How to fill out a 1040x tax amendment form He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. How to fill out a 1040x tax amendment form Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). How to fill out a 1040x tax amendment form However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. How to fill out a 1040x tax amendment form The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. How to fill out a 1040x tax amendment form The “Retirement plan” box should have a mark in it if you were covered. How to fill out a 1040x tax amendment form For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. How to fill out a 1040x tax amendment form Individuals serving in the U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form Armed Forces or in support of the U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. How to fill out a 1040x tax amendment form For more information on this extension of deadline provision, see Extension of Deadlines , later. How to fill out a 1040x tax amendment form For more information on IRAs, see Publication 590. How to fill out a 1040x tax amendment form Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. How to fill out a 1040x tax amendment form This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. How to fill out a 1040x tax amendment form Qualified Reservist Distributions A qualified reservist distribution is defined below. How to fill out a 1040x tax amendment form It is not subject to the 10% additional tax on early distributions from certain retirement plans. How to fill out a 1040x tax amendment form Definition. How to fill out a 1040x tax amendment form   A distribution you receive is a qualified reservist distribution if the following requirements are met. How to fill out a 1040x tax amendment form You were ordered or called to active duty after September 11, 2001. How to fill out a 1040x tax amendment form You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. How to fill out a 1040x tax amendment form ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. How to fill out a 1040x tax amendment form The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. How to fill out a 1040x tax amendment form Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. How to fill out a 1040x tax amendment form You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. How to fill out a 1040x tax amendment form You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. How to fill out a 1040x tax amendment form Limit. How to fill out a 1040x tax amendment form   Your qualified reservist repayments cannot be more than your qualified reservist distributions. How to fill out a 1040x tax amendment form When repayment contributions can be made. How to fill out a 1040x tax amendment form   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. How to fill out a 1040x tax amendment form No deduction. How to fill out a 1040x tax amendment form   You cannot deduct qualified reservist repayments. How to fill out a 1040x tax amendment form Figuring your IRA deduction. How to fill out a 1040x tax amendment form   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. How to fill out a 1040x tax amendment form Reporting the repayment. How to fill out a 1040x tax amendment form   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. How to fill out a 1040x tax amendment form Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. How to fill out a 1040x tax amendment form However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. How to fill out a 1040x tax amendment form You can deduct your unreimbursed moving expenses on Form 3903. How to fill out a 1040x tax amendment form Permanent change of station. How to fill out a 1040x tax amendment form   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. How to fill out a 1040x tax amendment form The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. How to fill out a 1040x tax amendment form Spouse and dependents. How to fill out a 1040x tax amendment form   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. How to fill out a 1040x tax amendment form   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. How to fill out a 1040x tax amendment form Services or reimbursements provided by the government. How to fill out a 1040x tax amendment form   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. How to fill out a 1040x tax amendment form Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. How to fill out a 1040x tax amendment form   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. How to fill out a 1040x tax amendment form However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. How to fill out a 1040x tax amendment form   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). How to fill out a 1040x tax amendment form   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. How to fill out a 1040x tax amendment form   Do not deduct any expenses for moving services that were provided by the government. How to fill out a 1040x tax amendment form Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. How to fill out a 1040x tax amendment form Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. How to fill out a 1040x tax amendment form You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. How to fill out a 1040x tax amendment form Moving household goods and personal effects. How to fill out a 1040x tax amendment form   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. How to fill out a 1040x tax amendment form You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. How to fill out a 1040x tax amendment form Storing and insuring household goods and personal effects. How to fill out a 1040x tax amendment form   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. How to fill out a 1040x tax amendment form Travel. How to fill out a 1040x tax amendment form   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. How to fill out a 1040x tax amendment form You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. How to fill out a 1040x tax amendment form   You can add parking fees and tolls to the amount claimed under either method. How to fill out a 1040x tax amendment form You cannot deduct any expenses for meals. How to fill out a 1040x tax amendment form You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. How to fill out a 1040x tax amendment form Member of your household. How to fill out a 1040x tax amendment form   A member of your household is anyone who has both your former home and your new home as his or her main home. How to fill out a 1040x tax amendment form It does not include a tenant or employee unless you can claim that person as a dependent. How to fill out a 1040x tax amendment form Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. How to fill out a 1040x tax amendment form A move from a foreign country to the United States or its possessions is not a foreign move. How to fill out a 1040x tax amendment form For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. How to fill out a 1040x tax amendment form The new job location must be outside the United States. How to fill out a 1040x tax amendment form Reporting Moving Expenses Figure moving expense deductions on Form 3903. How to fill out a 1040x tax amendment form Carry the deduction from Form 3903 to Form 1040, line 26. How to fill out a 1040x tax amendment form For more information, see Publication 521 and Form 3903. How to fill out a 1040x tax amendment form Combat Zone Exclusion If you are a member of the U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. How to fill out a 1040x tax amendment form This pay is generally referred to as “combat pay. How to fill out a 1040x tax amendment form ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. How to fill out a 1040x tax amendment form (See Form W-2 , later. How to fill out a 1040x tax amendment form ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. How to fill out a 1040x tax amendment form You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. How to fill out a 1040x tax amendment form If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. How to fill out a 1040x tax amendment form (Other officer personnel are discussed under Amount of Exclusion , later. How to fill out a 1040x tax amendment form ) Active duty pay earned in any month you served in a combat zone. How to fill out a 1040x tax amendment form Imminent danger/hostile fire pay. How to fill out a 1040x tax amendment form A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. How to fill out a 1040x tax amendment form Pay for accrued leave earned in any month you served in a combat zone. How to fill out a 1040x tax amendment form The Department of Defense must determine that the unused leave was earned during that period. How to fill out a 1040x tax amendment form Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. How to fill out a 1040x tax amendment form The pay must be earned in a month you served in a combat zone. How to fill out a 1040x tax amendment form Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. How to fill out a 1040x tax amendment form Student loan repayments. How to fill out a 1040x tax amendment form If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. How to fill out a 1040x tax amendment form If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. How to fill out a 1040x tax amendment form For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. How to fill out a 1040x tax amendment form Retirement pay and pensions do not qualify for the combat zone exclusion. How to fill out a 1040x tax amendment form Partial (month) service. How to fill out a 1040x tax amendment form   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. How to fill out a 1040x tax amendment form Form W-2. How to fill out a 1040x tax amendment form   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. How to fill out a 1040x tax amendment form If it does, you will need to get a corrected Form W-2 from your finance office. How to fill out a 1040x tax amendment form   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. How to fill out a 1040x tax amendment form Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form Armed Forces are engaging or have engaged in combat. How to fill out a 1040x tax amendment form An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. How to fill out a 1040x tax amendment form Afghanistan area. How to fill out a 1040x tax amendment form   By Executive Order No. How to fill out a 1040x tax amendment form 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. How to fill out a 1040x tax amendment form On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. How to fill out a 1040x tax amendment form Djibouti. How to fill out a 1040x tax amendment form Jordan. How to fill out a 1040x tax amendment form Kyrgyzstan. How to fill out a 1040x tax amendment form Pakistan. How to fill out a 1040x tax amendment form Somalia. How to fill out a 1040x tax amendment form Syria. How to fill out a 1040x tax amendment form Tajikistan. How to fill out a 1040x tax amendment form Uzbekistan. How to fill out a 1040x tax amendment form Yemen. How to fill out a 1040x tax amendment form The Philippines. How to fill out a 1040x tax amendment form  Note. How to fill out a 1040x tax amendment form For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. How to fill out a 1040x tax amendment form The Kosovo area. How to fill out a 1040x tax amendment form   By Executive Order No. How to fill out a 1040x tax amendment form 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. How to fill out a 1040x tax amendment form Federal Republic of Yugoslavia (Serbia/Montenegro). How to fill out a 1040x tax amendment form Albania. How to fill out a 1040x tax amendment form Kosovo. How to fill out a 1040x tax amendment form The Adriatic Sea. How to fill out a 1040x tax amendment form The Ionian Sea—north of the 39th parallel. How to fill out a 1040x tax amendment form Note. How to fill out a 1040x tax amendment form The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. How to fill out a 1040x tax amendment form Arabian peninsula. How to fill out a 1040x tax amendment form   By Executive Order No. How to fill out a 1040x tax amendment form 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. How to fill out a 1040x tax amendment form The Persian Gulf. How to fill out a 1040x tax amendment form The Red Sea. How to fill out a 1040x tax amendment form The Gulf of Oman. How to fill out a 1040x tax amendment form The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. How to fill out a 1040x tax amendment form The Gulf of Aden. How to fill out a 1040x tax amendment form The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. How to fill out a 1040x tax amendment form Jordan which is in direct support of the Arabian Peninsula. How to fill out a 1040x tax amendment form Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. How to fill out a 1040x tax amendment form Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. How to fill out a 1040x tax amendment form If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. How to fill out a 1040x tax amendment form Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. How to fill out a 1040x tax amendment form Example. How to fill out a 1040x tax amendment form You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. How to fill out a 1040x tax amendment form The disease is presumed to have been incurred while you were serving in the combat zone. How to fill out a 1040x tax amendment form On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. How to fill out a 1040x tax amendment form Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. How to fill out a 1040x tax amendment form In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. How to fill out a 1040x tax amendment form Example. How to fill out a 1040x tax amendment form You were hospitalized for a specific disease 3 weeks after you left the combat zone. How to fill out a 1040x tax amendment form The incubation period of the disease is from 2 to 4 weeks. How to fill out a 1040x tax amendment form The disease is presumed to have been incurred while serving in the combat zone. How to fill out a 1040x tax amendment form Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. How to fill out a 1040x tax amendment form Presence in a combat zone while on leave from a duty station located outside the combat zone. How to fill out a 1040x tax amendment form Passage over or through a combat zone during a trip between two points that are outside a combat zone. How to fill out a 1040x tax amendment form Presence in a combat zone solely for your personal convenience. How to fill out a 1040x tax amendment form Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. How to fill out a 1040x tax amendment form Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. How to fill out a 1040x tax amendment form Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. How to fill out a 1040x tax amendment form It should not be included in the wages reported on your Form W-2. How to fill out a 1040x tax amendment form You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. How to fill out a 1040x tax amendment form If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. How to fill out a 1040x tax amendment form Your hospitalization does not have to be in the combat zone. How to fill out a 1040x tax amendment form If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. How to fill out a 1040x tax amendment form However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. How to fill out a 1040x tax amendment form Alien Status For tax purposes, an alien is an individual who is not a U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form citizen. How to fill out a 1040x tax amendment form An alien is in one of three categories: resident, nonresident, or dual-status. How to fill out a 1040x tax amendment form Placement in the correct category is crucial in determining what income to report and what forms to file. How to fill out a 1040x tax amendment form Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. How to fill out a 1040x tax amendment form If you are an alien enlistee in the Armed Forces, you are probably a resident alien. How to fill out a 1040x tax amendment form If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. How to fill out a 1040x tax amendment form Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. How to fill out a 1040x tax amendment form Guam and Puerto Rico have special rules. How to fill out a 1040x tax amendment form Residents of those areas should contact their taxing authority with their questions. How to fill out a 1040x tax amendment form Most members of the Armed Forces are U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form citizens or resident aliens. How to fill out a 1040x tax amendment form However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. How to fill out a 1040x tax amendment form Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). How to fill out a 1040x tax amendment form If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form resident for part of 2013. How to fill out a 1040x tax amendment form See First-Year Choice in Publication 519. How to fill out a 1040x tax amendment form These tests are explained in Publication 519. How to fill out a 1040x tax amendment form Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form citizens. How to fill out a 1040x tax amendment form Treating nonresident alien spouse as resident alien. How to fill out a 1040x tax amendment form   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. How to fill out a 1040x tax amendment form One spouse is a U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form citizen or resident alien at the end of the tax year. How to fill out a 1040x tax amendment form That spouse is married to the nonresident alien at the end of the tax year. How to fill out a 1040x tax amendment form You both choose to treat the nonresident alien spouse as a resident alien. How to fill out a 1040x tax amendment form Making the choice. How to fill out a 1040x tax amendment form   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. How to fill out a 1040x tax amendment form Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. How to fill out a 1040x tax amendment form If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. How to fill out a 1040x tax amendment form    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form tax. How to fill out a 1040x tax amendment form If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. How to fill out a 1040x tax amendment form Ending the choice. How to fill out a 1040x tax amendment form   Once you make this choice, it applies to all later years unless one of the following situations occurs. How to fill out a 1040x tax amendment form You or your spouse revokes the choice. How to fill out a 1040x tax amendment form You or your spouse dies. How to fill out a 1040x tax amendment form You and your spouse become legally separated under a decree of divorce or separate maintenance. How to fill out a 1040x tax amendment form The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. How to fill out a 1040x tax amendment form For specific details on these situations, see Publication 519. How to fill out a 1040x tax amendment form   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. How to fill out a 1040x tax amendment form Choice not made. How to fill out a 1040x tax amendment form   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. How to fill out a 1040x tax amendment form You can file as married filing separately, or head of household if you qualify. How to fill out a 1040x tax amendment form You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form tax purposes and is not another taxpayer's dependent. How to fill out a 1040x tax amendment form The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. How to fill out a 1040x tax amendment form If a return has to be filed, see the next discussion. How to fill out a 1040x tax amendment form The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. How to fill out a 1040x tax amendment form Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. How to fill out a 1040x tax amendment form If you are required to file a federal tax return, you must file either Form 1040NR, U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form Income Tax Return for Certain Nonresident Aliens With No Dependents. How to fill out a 1040x tax amendment form See the form instructions for information on who must file and filing status. How to fill out a 1040x tax amendment form If you are a nonresident alien, you generally must pay tax on income from sources in the United States. How to fill out a 1040x tax amendment form Your income from conducting a trade or business in the United States is taxed at graduated U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form tax rates. How to fill out a 1040x tax amendment form Other income from U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form sources is taxed at a flat 30% (or lower treaty) rate. How to fill out a 1040x tax amendment form For example, dividends from a U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. How to fill out a 1040x tax amendment form Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. How to fill out a 1040x tax amendment form This usually occurs in the year you arrive in or depart from the United States. How to fill out a 1040x tax amendment form If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. How to fill out a 1040x tax amendment form Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. How to fill out a 1040x tax amendment form Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. How to fill out a 1040x tax amendment form Usually, your main home is the one you live in most of the time. How to fill out a 1040x tax amendment form It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. How to fill out a 1040x tax amendment form You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. How to fill out a 1040x tax amendment form The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. How to fill out a 1040x tax amendment form To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). How to fill out a 1040x tax amendment form Exception to ownership and use tests. How to fill out a 1040x tax amendment form   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. How to fill out a 1040x tax amendment form 5-year test period suspended. How to fill out a 1040x tax amendment form   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. How to fill out a 1040x tax amendment form This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. How to fill out a 1040x tax amendment form Example. How to fill out a 1040x tax amendment form David bought and moved into a home in 2005. How to fill out a 1040x tax amendment form He lived in it as his main home for 2½ years. How to fill out a 1040x tax amendment form For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. How to fill out a 1040x tax amendment form He then sold the home at a gain in 2013. How to fill out a 1040x tax amendment form To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. How to fill out a 1040x tax amendment form This means he can disregard those 6 years. How to fill out a 1040x tax amendment form Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. How to fill out a 1040x tax amendment form He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. How to fill out a 1040x tax amendment form Period of suspension. How to fill out a 1040x tax amendment form   The period of suspension cannot last more than 10 years. How to fill out a 1040x tax amendment form You cannot suspend the 5-year period for more than one property at a time. How to fill out a 1040x tax amendment form You can revoke your choice to suspend the 5-year period at any time. How to fill out a 1040x tax amendment form Qualified official extended duty. How to fill out a 1040x tax amendment form   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. How to fill out a 1040x tax amendment form   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. How to fill out a 1040x tax amendment form Property used for rental or business. How to fill out a 1040x tax amendment form   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. How to fill out a 1040x tax amendment form However, you must meet the ownership and use tests discussed in Publication 523. How to fill out a 1040x tax amendment form Nonqualified use. How to fill out a 1040x tax amendment form   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. How to fill out a 1040x tax amendment form   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. How to fill out a 1040x tax amendment form For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. How to fill out a 1040x tax amendment form Loss. How to fill out a 1040x tax amendment form   You cannot deduct a loss from the sale of your main home. How to fill out a 1040x tax amendment form More information. How to fill out a 1040x tax amendment form   For more information, see Publication 523. How to fill out a 1040x tax amendment form Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. How to fill out a 1040x tax amendment form Payments made for violations of the Service Members Civil Relief Act (SCRA). How to fill out a 1040x tax amendment form   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. How to fill out a 1040x tax amendment form Generally, you must include settlement payments in income. How to fill out a 1040x tax amendment form However, the tax treatment of settlement payments will depend on the facts and circumstances. How to fill out a 1040x tax amendment form Lump Sum Portion of Settlement Payment. How to fill out a 1040x tax amendment form    Generally, you must include the lump sum payment in gross income. How to fill out a 1040x tax amendment form In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. How to fill out a 1040x tax amendment form For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. How to fill out a 1040x tax amendment form Interest Payment on Lump Sum Portion of Settlement Payment. How to fill out a 1040x tax amendment form    You must include any interest on the lump sum portion of your settlement payment in your income. How to fill out a 1040x tax amendment form Lost Equity Portion of Settlement Payment. How to fill out a 1040x tax amendment form    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. How to fill out a 1040x tax amendment form You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. How to fill out a 1040x tax amendment form In many cases, this gain may be excluded from income. How to fill out a 1040x tax amendment form For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. How to fill out a 1040x tax amendment form 523, Selling Your Home. How to fill out a 1040x tax amendment form The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. How to fill out a 1040x tax amendment form    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. How to fill out a 1040x tax amendment form 544, Sales and Other Dispositions of Assets. How to fill out a 1040x tax amendment form Interest Payment on Lost Equity Portion of Settlement Payment. How to fill out a 1040x tax amendment form    You must include any interest on the lost equity portion of your settlement payment in your income. How to fill out a 1040x tax amendment form Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. How to fill out a 1040x tax amendment form For information on the standard deduction, see Publication 501. How to fill out a 1040x tax amendment form Itemized deductions are figured on Schedule A (Form 1040). How to fill out a 1040x tax amendment form This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. How to fill out a 1040x tax amendment form For information on other itemized deductions, see the publications listed below. How to fill out a 1040x tax amendment form Publication 502, Medical and Dental Expenses. How to fill out a 1040x tax amendment form Publication 526, Charitable Contributions. How to fill out a 1040x tax amendment form Publication 547, Casualties, Disasters, and Thefts. How to fill out a 1040x tax amendment form Publication 550, Investment Income and Expenses. How to fill out a 1040x tax amendment form You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. How to fill out a 1040x tax amendment form For information on deductions that are not subject to the 2% limit, see Publication 529. How to fill out a 1040x tax amendment form Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. How to fill out a 1040x tax amendment form Certain employee business expenses are deductible as adjustments to income. How to fill out a 1040x tax amendment form For information on many employee business expenses, see Publication 463. How to fill out a 1040x tax amendment form Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. How to fill out a 1040x tax amendment form You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). How to fill out a 1040x tax amendment form You can deduct these expenses directly on Schedule A (Form 1040). How to fill out a 1040x tax amendment form Reimbursement. How to fill out a 1040x tax amendment form   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. How to fill out a 1040x tax amendment form Your reimbursed expenses are not deductible. How to fill out a 1040x tax amendment form   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. How to fill out a 1040x tax amendment form You must file Form 2106 to report these expenses. How to fill out a 1040x tax amendment form   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. How to fill out a 1040x tax amendment form You are an employee deducting expenses related to your job. How to fill out a 1040x tax amendment form You were not reimbursed by your employer for your expenses. How to fill out a 1040x tax amendment form (Amounts included in box 1 of Form W-2 are not considered reimbursements. How to fill out a 1040x tax amendment form ) If you claim car expenses, you use the standard mileage rate. How to fill out a 1040x tax amendment form    For 2013, the standard mileage rate is 56. How to fill out a 1040x tax amendment form 5 cents a mile for all business miles driven. How to fill out a 1040x tax amendment form This rate is adjusted periodically. How to fill out a 1040x tax amendment form Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. How to fill out a 1040x tax amendment form If you are a member of the U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. How to fill out a 1040x tax amendment form You cannot deduct your expenses for meals and lodging while at your permanent duty station. How to fill out a 1040x tax amendment form You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. How to fill out a 1040x tax amendment form A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. How to fill out a 1040x tax amendment form To be deductible, your travel expenses must be work related. How to fill out a 1040x tax amendment form You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. How to fill out a 1040x tax amendment form Away from home. How to fill out a 1040x tax amendment form   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. How to fill out a 1040x tax amendment form You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. How to fill out a 1040x tax amendment form   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. How to fill out a 1040x tax amendment form    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. How to fill out a 1040x tax amendment form This rule may not apply if you are participating in a federal crime investigation or prosecution. How to fill out a 1040x tax amendment form For more information, see Publication 463 and the Form 2106 instructions. How to fill out a 1040x tax amendment form Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. How to fill out a 1040x tax amendment form These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. How to fill out a 1040x tax amendment form Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. How to fill out a 1040x tax amendment form However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. How to fill out a 1040x tax amendment form If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. How to fill out a 1040x tax amendment form However, the expenses of getting to and from your regular place of work (commuting) are not deductible. How to fill out a 1040x tax amendment form Temporary work location. How to fill out a 1040x tax amendment form   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. How to fill out a 1040x tax amendment form   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. How to fill out a 1040x tax amendment form   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. How to fill out a 1040x tax amendment form If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. How to fill out a 1040x tax amendment form    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. How to fill out a 1040x tax amendment form However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. How to fill out a 1040x tax amendment form These are nondeductible commuting costs. How to fill out a 1040x tax amendment form Armed Forces reservists. How to fill out a 1040x tax amendment form   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. How to fill out a 1040x tax amendment form You can deduct the expense of getting from one workplace to the other. How to fill out a 1040x tax amendment form You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. How to fill out a 1040x tax amendment form In this case, your transportation generally is a nondeductible commuting expense. How to fill out a 1040x tax amendment form However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. How to fill out a 1040x tax amendment form   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. How to fill out a 1040x tax amendment form If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. How to fill out a 1040x tax amendment form See Armed Forces Reservists under Adjustments to Income, earlier. How to fill out a 1040x tax amendment form Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. How to fill out a 1040x tax amendment form Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. How to fill out a 1040x tax amendment form If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. How to fill out a 1040x tax amendment form Unreimbursed expenses for the cost and upkeep of the following articles are deductible. How to fill out a 1040x tax amendment form Military battle dress uniforms and utility uniforms that you cannot wear when off duty. How to fill out a 1040x tax amendment form Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. How to fill out a 1040x tax amendment form Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. How to fill out a 1040x tax amendment form Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. How to fill out a 1040x tax amendment form However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. How to fill out a 1040x tax amendment form Example. How to fill out a 1040x tax amendment form Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. How to fill out a 1040x tax amendment form Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. How to fill out a 1040x tax amendment form This is education that meets at least one of the following two tests. How to fill out a 1040x tax amendment form The education is required by your employer or the law to keep your present salary, status, or job. How to fill out a 1040x tax amendment form The required education must serve a bona fide business purpose of your employer. How to fill out a 1040x tax amendment form The education maintains or improves skills needed in your present work. How to fill out a 1040x tax amendment form However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. How to fill out a 1040x tax amendment form You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. How to fill out a 1040x tax amendment form Example 1. How to fill out a 1040x tax amendment form Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. How to fill out a 1040x tax amendment form She took an advanced finance course. How to fill out a 1040x tax amendment form She already meets the minimum qualifications for her job. How to fill out a 1040x tax amendment form By taking the course, she is improving skills in her current position. How to fill out a 1040x tax amendment form The course does not qualify her for a new trade or business. How to fill out a 1040x tax amendment form She can deduct educational expenses that are more than the educational allowance she received. How to fill out a 1040x tax amendment form Example 2. How to fill out a 1040x tax amendment form Major Williams worked in the military base legal office as a legal intern. How to fill out a 1040x tax amendment form He was placed in excess leave status by his employer to attend law school. How to fill out a 1040x tax amendment form He paid all his educational expenses and was not reimbursed. How to fill out a 1040x tax amendment form After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. How to fill out a 1040x tax amendment form His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. How to fill out a 1040x tax amendment form Travel to obtain education. How to fill out a 1040x tax amendment form   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. How to fill out a 1040x tax amendment form   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. How to fill out a 1040x tax amendment form Transportation for education. How to fill out a 1040x tax amendment form   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. How to fill out a 1040x tax amendment form However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. How to fill out a 1040x tax amendment form Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. How to fill out a 1040x tax amendment form   If you need more information on educational expenses, see Publication 970. How to fill out a 1040x tax amendment form Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. How to fill out a 1040x tax amendment form Repayment of $3,000 or less. How to fill out a 1040x tax amendment form   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. How to fill out a 1040x tax amendment form If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. How to fill out a 1040x tax amendment form Repayment over $3,000. How to fill out a 1040x tax amendment form   If the amount you repaid was more than $3,000, see Repayments in Publication 525. How to fill out a 1040x tax amendment form Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. How to fill out a 1040x tax amendment form This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. How to fill out a 1040x tax amendment form For information on other credits, see your tax form instructions. How to fill out a 1040x tax amendment form First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. How to fill out a 1040x tax amendment form In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. How to fill out a 1040x tax amendment form If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. How to fill out a 1040x tax amendment form If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. How to fill out a 1040x tax amendment form If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. How to fill out a 1040x tax amendment form For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. How to fill out a 1040x tax amendment form Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. How to fill out a 1040x tax amendment form The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. How to fill out a 1040x tax amendment form The child tax credit is not the same as the credit for child and dependent care expenses. How to fill out a 1040x tax amendment form See Publication 503 for information on the credit for child and dependent care expenses. How to fill out a 1040x tax amendment form Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form citizen, a U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form national, or a U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form resident alien. How to fill out a 1040x tax amendment form If the child was adopted, see Adopted child . How to fill out a 1040x tax amendment form For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). How to fill out a 1040x tax amendment form Exceptions to time lived with you. How to fill out a 1040x tax amendment form   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. How to fill out a 1040x tax amendment form Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. How to fill out a 1040x tax amendment form   There are also exceptions for kidnapped children and children of divorced or separated parents. How to fill out a 1040x tax amendment form For details, see Publication 501. How to fill out a 1040x tax amendment form Qualifying child of more than one person. How to fill out a 1040x tax amendment form   A special rule applies if your qualifying child is the qualifying child of more than one person. How to fill out a 1040x tax amendment form For details, see Publication 501. How to fill out a 1040x tax amendment form Adopted child. How to fill out a 1040x tax amendment form   An adopted child is always treated as your own child. How to fill out a 1040x tax amendment form An adopted child includes a child lawfully placed with you for legal adoption. How to fill out a 1040x tax amendment form   If you are a U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form citizen or U. How to fill out a 1040x tax amendment form S. How to fill out a 1040x tax amendment form national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. How to fill out a 1040x tax amendment form Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. How to fill out a 1040x tax amendment form Limits on the credit. How to fill out a 1040x tax amendment form   You must reduce your child tax credit if either (1) or (2), below, applies. How to fill out a 1040x tax amendment form The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. How to fill out a 1040x tax amendment form If the amount is zero, you cannot take this credit because there is no tax to reduce. How to fill out a 1040x tax amendment form However, you may be able to take the additional child tax credit. How to fill out a 1040x tax amendment form See Additional Child Tax Credit , later. How to fill out a 1040x tax amendment form Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. How to fill out a 1040x tax amendment form Married filing jointly — $110,000. How to fill out a 1040x tax amendment form Single, head of household,  or qualifying widow(er) — $75,000. How to fill out a 1040x tax amendment form Married filing separately — $55,000. How to fill out a 1040x tax amendment form Modified AGI. How to fill out a 1040x tax amendment form   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. How to fill out a 1040x tax amendment form Any amount excluded from income because of the exclusion of income from Puerto Rico. How to fill out a 1040x tax amendment form Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. How to fill out a 1040x tax amendment form Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. How to fill out a 1040x tax amendment form Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. How to fill out a 1040x tax amendment form   If you do not have any of the above, your modified AGI is the same as your AGI. How to fill out a 1040x tax amendment form Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. How to fill out a 1040x tax amendment form For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. How to fill out a 1040x tax amendment form Also attach Schedule 8812, Child Tax Credit, if required. How to fill out a 1040x tax amendment form Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. How to fill out a 1040x tax amendment form The additional child tax credit may give you a refund even if you do not owe any tax. How to fill out a 1040x tax amendment form For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. How to fill out a 1040x tax amendment form Earned Income Credit The earned income credit (EIC) is a cr