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How To Submit An Amended Tax Return

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How To Submit An Amended Tax Return

How to submit an amended tax return 33. How to submit an amended tax return   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). How to submit an amended tax return This chapter explains the following. How to submit an amended tax return Who qualifies for the credit for the elderly or the disabled. How to submit an amended tax return How to claim the credit. How to submit an amended tax return You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. How to submit an amended tax return Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. How to submit an amended tax return You are a qualified individual. How to submit an amended tax return Your income is not more than certain limits. How to submit an amended tax return You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. How to submit an amended tax return Use Figure 33-A first to see if you are a qualified individual. How to submit an amended tax return If you are, go to Table 33-1 to make sure your income is not too high to take the credit. How to submit an amended tax return You can take the credit only if you file Form 1040 or Form 1040A. How to submit an amended tax return You cannot take the credit if you file Form 1040EZ. How to submit an amended tax return Qualified Individual You are a qualified individual for this credit if you are a U. How to submit an amended tax return S. How to submit an amended tax return citizen or resident alien, and either of the following applies. How to submit an amended tax return You were age 65 or older at the end of 2013. How to submit an amended tax return You were under age 65 at the end of 2013 and all three of the following statements are true. How to submit an amended tax return You retired on permanent and total disability (explained later). How to submit an amended tax return You received taxable disability income for 2013. How to submit an amended tax return On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). How to submit an amended tax return Age 65. How to submit an amended tax return   You are considered to be age 65 on the day before your 65th birthday. How to submit an amended tax return Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How to submit an amended tax return U. How to submit an amended tax return S. How to submit an amended tax return Citizen or Resident Alien You must be a U. How to submit an amended tax return S. How to submit an amended tax return citizen or resident alien (or be treated as a resident alien) to take the credit. How to submit an amended tax return Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. How to submit an amended tax return Exceptions. How to submit an amended tax return   You may be able to take the credit if you are a nonresident alien who is married to a U. How to submit an amended tax return S. How to submit an amended tax return citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. How to submit an amended tax return S. How to submit an amended tax return resident alien. How to submit an amended tax return If you make that choice, both you and your spouse are taxed on your worldwide incomes. How to submit an amended tax return If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. How to submit an amended tax return S. How to submit an amended tax return citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. How to submit an amended tax return S. How to submit an amended tax return resident alien for the entire year. How to submit an amended tax return In that case, you may be allowed to take the credit. How to submit an amended tax return For information on these choices, see chapter 1 of Publication 519, U. How to submit an amended tax return S. How to submit an amended tax return Tax Guide for Aliens. How to submit an amended tax return Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. How to submit an amended tax return However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. How to submit an amended tax return Head of household. How to submit an amended tax return   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. How to submit an amended tax return See Head of Household in chapter 2 for the tests you must meet. How to submit an amended tax return Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). How to submit an amended tax return You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. How to submit an amended tax return Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. How to submit an amended tax return If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. How to submit an amended tax return Permanent and total disability. How to submit an amended tax return    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. How to submit an amended tax return A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. How to submit an amended tax return See Physician's statement , later. How to submit an amended tax return Substantial gainful activity. How to submit an amended tax return   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. How to submit an amended tax return Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. How to submit an amended tax return   Substantial gainful activity is not work you do to take care of yourself or your home. How to submit an amended tax return It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. How to submit an amended tax return However, doing this kind of work may show that you are able to engage in substantial gainful activity. How to submit an amended tax return    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. How to submit an amended tax return Sheltered employment. How to submit an amended tax return   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. How to submit an amended tax return These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. How to submit an amended tax return   Compared to commercial employment, pay is lower for sheltered employment. How to submit an amended tax return Therefore, one usually does not look for sheltered employment if he or she can get other employment. How to submit an amended tax return The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. How to submit an amended tax return Physician's statement. How to submit an amended tax return   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. How to submit an amended tax return You can use the statement in the Instructions for Schedule R. How to submit an amended tax return    Figure 33-A. How to submit an amended tax return Are You a Qualified Individual? This image is too large to be displayed in the current screen. How to submit an amended tax return Please click the link to view the image. How to submit an amended tax return Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. How to submit an amended tax return Veterans. How to submit an amended tax return   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. How to submit an amended tax return VA Form 21-0172 must be signed by a person authorized by the VA to do so. How to submit an amended tax return You can get this form from your local VA regional office. How to submit an amended tax return Physician's statement obtained in earlier year. How to submit an amended tax return   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. How to submit an amended tax return For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. How to submit an amended tax return If you meet the required conditions, check the box on your Schedule R, Part II, line 2. How to submit an amended tax return   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. How to submit an amended tax return Table 33-1. How to submit an amended tax return Income Limits IF your filing status is . How to submit an amended tax return . How to submit an amended tax return . How to submit an amended tax return THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. How to submit an amended tax return . How to submit an amended tax return . How to submit an amended tax return   Your adjusted gross income (AGI)* is equal to or more than. How to submit an amended tax return . How to submit an amended tax return . How to submit an amended tax return     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. How to submit an amended tax return . How to submit an amended tax return . How to submit an amended tax return   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. How to submit an amended tax return Disability income. How to submit an amended tax return   If you are under age 65, you must also have taxable disability income to qualify for the credit. How to submit an amended tax return Disability income must meet both of the following requirements. How to submit an amended tax return It must be paid under your employer's accident or health plan or pension plan. How to submit an amended tax return It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. How to submit an amended tax return Payments that are not disability income. How to submit an amended tax return   Any payment you receive from a plan that does not provide for disability retirement is not disability income. How to submit an amended tax return Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. How to submit an amended tax return   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. How to submit an amended tax return Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. How to submit an amended tax return Income Limits To determine if you can claim the credit, you must consider two income limits. How to submit an amended tax return The first limit is the amount of your adjusted gross income (AGI). How to submit an amended tax return The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. How to submit an amended tax return The limits are shown in Table 33-1. How to submit an amended tax return If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. How to submit an amended tax return See How to Claim the Credit , later. How to submit an amended tax return If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. How to submit an amended tax return How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. How to submit an amended tax return Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). How to submit an amended tax return If you want the IRS to figure your tax, see chapter 30. How to submit an amended tax return Form 1040. How to submit an amended tax return   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. How to submit an amended tax return Form 1040A. How to submit an amended tax return   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. How to submit an amended tax return Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. How to submit an amended tax return Next, fill out Schedule R, Part III. How to submit an amended tax return If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. How to submit an amended tax return If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. How to submit an amended tax return For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. How to submit an amended tax return Limit on credit. How to submit an amended tax return   The amount of the credit you can claim is generally limited to the amount of your tax. How to submit an amended tax return Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. How to submit an amended tax return Prev  Up  Next   Home   More Online Publications
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Understanding your CP523 Notice

This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Make your payment before your termination date to prevent your installment agreement from being terminated. Go to the payments page to make your payment or find out more about your payment options.
  • Contact the IRS right away to see if you can reinstate your agreement. You may have to pay a fee to reinstate it or you may have to pay any new tax liability in full.
  • Read your notice carefully — it explains what to do now that you have defaulted on your installment agreement.
  • If you don't respond, we will terminate your installment agreement and begin taking collection action, which can include filing a federal tax lien or seizing (levying) your wages and/or bank accounts

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Answers to Common Questions

What is the notice telling me?
This notice is telling you that we intend to terminate your installment agreement and seize (levy) your wages and/or bank accounts if you take no action. The notice tells you why we are taking this action.

What do I have to do?
Contact us immediately at the toll-free number listed at the top right corner of the notice. We will discuss what you need to do to resolve this issue.

How much time do I have?
You should contact us as soon as possible but no later than 30 days from the date of the notice.

Who should I contact?
If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you.

What if I don't agree with your action or have already taken corrective action?
If you don't agree with our reason for terminating your installment agreement, contact us at the number printed at the top of the notice. If after talking with us you still do not agree, you have the right to file an appeal and can request a hearing with the IRS Office of Appeals.

If you have already taken corrective action, you should still call us to make sure we have a record of your action so that we can reinstate your installment agreement.

Page Last Reviewed or Updated: 05-Mar-2014

The How To Submit An Amended Tax Return

How to submit an amended tax return Publication 80 - Additional Material Prev  Up  Next   Home   More Online Publications