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Instructions For Filing An Amended Tax Return

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Instructions For Filing An Amended Tax Return

Instructions for filing an amended tax return 20. Instructions for filing an amended tax return   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Instructions for filing an amended tax return Married persons who filed separate returns. Instructions for filing an amended tax return What's New Standard deduction increased. Instructions for filing an amended tax return  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. Instructions for filing an amended tax return The amount depends on your filing status. Instructions for filing an amended tax return You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. Instructions for filing an amended tax return Introduction This chapter discusses the following topics. Instructions for filing an amended tax return How to figure the amount of your standard deduction. Instructions for filing an amended tax return The standard deduction for dependents. Instructions for filing an amended tax return Who should itemize deductions. Instructions for filing an amended tax return Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. Instructions for filing an amended tax return If you have a choice, you can use the method that gives you the lower tax. Instructions for filing an amended tax return The standard deduction is a dollar amount that reduces your taxable income. Instructions for filing an amended tax return It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). Instructions for filing an amended tax return The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. Instructions for filing an amended tax return You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Instructions for filing an amended tax return Persons not eligible for the standard deduction. Instructions for filing an amended tax return   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Instructions for filing an amended tax return You are considered a dual-status alien if you were both a nonresident and resident alien during the year. Instructions for filing an amended tax return Note. Instructions for filing an amended tax return If you are a nonresident alien who is married to a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizen or resident alien at the end of the year, you can choose to be treated as a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return resident. Instructions for filing an amended tax return (See Publication 519, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Tax Guide for Aliens. Instructions for filing an amended tax return ) If you make this choice, you can take the standard deduction. Instructions for filing an amended tax return If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. Instructions for filing an amended tax return See Standard Deduction for Dependents, later. Instructions for filing an amended tax return Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Instructions for filing an amended tax return Generally, the standard deduction amounts are adjusted each year for inflation. Instructions for filing an amended tax return The standard deduction amounts for most people are shown in Table 20-1. Instructions for filing an amended tax return Decedent's final return. Instructions for filing an amended tax return   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Instructions for filing an amended tax return However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Instructions for filing an amended tax return Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. Instructions for filing an amended tax return You are considered 65 on the day before your 65th birthday. Instructions for filing an amended tax return Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Instructions for filing an amended tax return Use Table 20-2 to figure the standard deduction amount. Instructions for filing an amended tax return Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Instructions for filing an amended tax return Not totally blind. Instructions for filing an amended tax return   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. Instructions for filing an amended tax return   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. Instructions for filing an amended tax return You must keep the statement in your records. Instructions for filing an amended tax return   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Instructions for filing an amended tax return Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. Instructions for filing an amended tax return You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Instructions for filing an amended tax return Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. Instructions for filing an amended tax return Example 1. Instructions for filing an amended tax return Larry, 46, and Donna, 33, are filing a joint return for 2013. Instructions for filing an amended tax return Neither is blind, and neither can be claimed as a dependent. Instructions for filing an amended tax return They decide not to itemize their deductions. Instructions for filing an amended tax return They use Table 20-1. Instructions for filing an amended tax return Their standard deduction is $12,200. Instructions for filing an amended tax return Example 2. Instructions for filing an amended tax return The facts are the same as in Example 1 except that Larry is blind at the end of 2013. Instructions for filing an amended tax return Larry and Donna use Table 20-2. Instructions for filing an amended tax return Their standard deduction is $13,400. Instructions for filing an amended tax return Example 3. Instructions for filing an amended tax return Bill and Lisa are filing a joint return for 2013. Instructions for filing an amended tax return Both are over age 65. Instructions for filing an amended tax return Neither is blind, and neither can be claimed as a dependent. Instructions for filing an amended tax return If they do not itemize deductions, they use Table 20-2. Instructions for filing an amended tax return Their standard deduction is $14,600. Instructions for filing an amended tax return Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Instructions for filing an amended tax return However, if the individual is 65 or older or blind, the standard deduction may be higher. Instructions for filing an amended tax return If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. Instructions for filing an amended tax return Earned income defined. Instructions for filing an amended tax return   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. Instructions for filing an amended tax return    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. Instructions for filing an amended tax return See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. Instructions for filing an amended tax return Example 1. Instructions for filing an amended tax return Michael is single. Instructions for filing an amended tax return His parents can claim an exemption for him on their 2013 tax return. Instructions for filing an amended tax return He has interest income of $780 and wages of $150. Instructions for filing an amended tax return He has no itemized deductions. Instructions for filing an amended tax return Michael uses Table 20-3 to find his standard deduction. Instructions for filing an amended tax return He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. Instructions for filing an amended tax return His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). Instructions for filing an amended tax return Example 2. Instructions for filing an amended tax return Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. Instructions for filing an amended tax return Joe is married and files a separate return. Instructions for filing an amended tax return His wife does not itemize deductions on her separate return. Instructions for filing an amended tax return Joe has $1,500 in interest income and wages of $3,800. Instructions for filing an amended tax return He has no itemized deductions. Instructions for filing an amended tax return Joe finds his standard deduction by using Table 20-3. Instructions for filing an amended tax return He enters his earned income, $3,800 on line 1. Instructions for filing an amended tax return He adds lines 1 and 2 and enters $4,150 on line 3. Instructions for filing an amended tax return On line 5, he enters $4,150, the larger of lines 3 and 4. Instructions for filing an amended tax return Because Joe is married filing a separate return, he enters $6,100 on line 6. Instructions for filing an amended tax return On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. Instructions for filing an amended tax return Example 3. Instructions for filing an amended tax return Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. Instructions for filing an amended tax return She is 18 years old and blind. Instructions for filing an amended tax return She has interest income of $1,300 and wages of $2,900. Instructions for filing an amended tax return She has no itemized deductions. Instructions for filing an amended tax return Amy uses Table 20-3 to find her standard deduction. Instructions for filing an amended tax return She enters her wages of $2,900 on line 1. Instructions for filing an amended tax return She adds lines 1 and 2 and enters $3,250 on line 3. Instructions for filing an amended tax return On line 5, she enters $3,250, the larger of lines 3 and 4. Instructions for filing an amended tax return Because she is single, Amy enters $6,100 on line 6. Instructions for filing an amended tax return She enters $3,250 on line 7a. Instructions for filing an amended tax return This is the smaller of the amounts on lines 5 and 6. Instructions for filing an amended tax return Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. Instructions for filing an amended tax return She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. Instructions for filing an amended tax return Example 4. Instructions for filing an amended tax return Ed is single. Instructions for filing an amended tax return His parents can claim an exemption for him on their 2013 tax return. Instructions for filing an amended tax return He has wages of $7,000, interest income of $500, and a business loss of $3,000. Instructions for filing an amended tax return He has no itemized deductions. Instructions for filing an amended tax return Ed uses Table 20-3 to figure his standard deduction. Instructions for filing an amended tax return He enters $4,000 ($7,000 - $3,000) on line 1. Instructions for filing an amended tax return He adds lines 1 and 2 and enters $4,350 on line 3. Instructions for filing an amended tax return On line 5 he enters $4,350, the larger of lines 3 and 4. Instructions for filing an amended tax return Because he is single, Ed enters $6,100 on line 6. Instructions for filing an amended tax return On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. Instructions for filing an amended tax return Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. Instructions for filing an amended tax return Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . Instructions for filing an amended tax return You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. Instructions for filing an amended tax return You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). Instructions for filing an amended tax return See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. Instructions for filing an amended tax return When to itemize. Instructions for filing an amended tax return   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. Instructions for filing an amended tax return These deductions are explained in chapters 21–28. Instructions for filing an amended tax return    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. Instructions for filing an amended tax return Enter the amount from Schedule A, line 29, on Form 1040, line 40. Instructions for filing an amended tax return Electing to itemize for state tax or other purposes. Instructions for filing an amended tax return   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. Instructions for filing an amended tax return You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. Instructions for filing an amended tax return To make this election, you must check the box on line 30 of Schedule A. Instructions for filing an amended tax return Changing your mind. Instructions for filing an amended tax return   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Individual Income Tax Return. Instructions for filing an amended tax return See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. Instructions for filing an amended tax return Married persons who filed separate returns. Instructions for filing an amended tax return   You can change methods of taking deductions only if you and your spouse both make the same changes. Instructions for filing an amended tax return Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. Instructions for filing an amended tax return    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. Instructions for filing an amended tax return You both must use the same method of claiming deductions. Instructions for filing an amended tax return If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. Instructions for filing an amended tax return See Persons not eligible for the standard deduction , earlier. Instructions for filing an amended tax return 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Instructions for filing an amended tax return Table 20-1. Instructions for filing an amended tax return Standard Deduction Chart for Most People* If your filing status is. Instructions for filing an amended tax return . Instructions for filing an amended tax return . Instructions for filing an amended tax return Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Instructions for filing an amended tax return Use Table 20-2 or 20-3 instead. Instructions for filing an amended tax return Table 20-2. Instructions for filing an amended tax return Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. Instructions for filing an amended tax return Then go to the chart. Instructions for filing an amended tax return You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. Instructions for filing an amended tax return . Instructions for filing an amended tax return . Instructions for filing an amended tax return AND the number in the box above is. Instructions for filing an amended tax return . Instructions for filing an amended tax return . Instructions for filing an amended tax return THEN your standard deduction is. Instructions for filing an amended tax return . Instructions for filing an amended tax return . Instructions for filing an amended tax return Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. Instructions for filing an amended tax return Table 20-3. Instructions for filing an amended tax return Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Instructions for filing an amended tax return Check the correct number of boxes below. Instructions for filing an amended tax return Then go to the worksheet. Instructions for filing an amended tax return You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. Instructions for filing an amended tax return Enter your earned income (defined below). Instructions for filing an amended tax return If none, enter -0-. Instructions for filing an amended tax return 1. Instructions for filing an amended tax return   2. Instructions for filing an amended tax return Additional amount. Instructions for filing an amended tax return 2. Instructions for filing an amended tax return $350 3. Instructions for filing an amended tax return Add lines 1 and 2. Instructions for filing an amended tax return 3. Instructions for filing an amended tax return   4. Instructions for filing an amended tax return Minimum standard deduction. Instructions for filing an amended tax return 4. Instructions for filing an amended tax return $1,000 5. Instructions for filing an amended tax return Enter the larger of line 3 or line 4. Instructions for filing an amended tax return 5. Instructions for filing an amended tax return   6. Instructions for filing an amended tax return Enter the amount shown below for your filing status. Instructions for filing an amended tax return Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. Instructions for filing an amended tax return   7. Instructions for filing an amended tax return Standard deduction. Instructions for filing an amended tax return         a. Instructions for filing an amended tax return Enter the smaller of line 5 or line 6. Instructions for filing an amended tax return If born after January 1, 1949, and not blind, stop here. Instructions for filing an amended tax return This is your standard deduction. Instructions for filing an amended tax return Otherwise, go on to line 7b. Instructions for filing an amended tax return 7a. Instructions for filing an amended tax return     b. Instructions for filing an amended tax return If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. Instructions for filing an amended tax return 7b. Instructions for filing an amended tax return     c. Instructions for filing an amended tax return Add lines 7a and 7b. Instructions for filing an amended tax return This is your standard deduction for 2013. Instructions for filing an amended tax return 7c. Instructions for filing an amended tax return   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Instructions for filing an amended tax return It also includes any amount received as a scholarship that you must include in your income. Instructions for filing an amended tax return Prev  Up  Next   Home   More Online Publications
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Help for Victims of Hurricanes Katrina, Rita and Wilma

Individuals |   Businesses   |   Tax Professionals   |   Donations   |
   News Releases & Guidance   |   Sites

The Internal Revenue Service is working to provide appropriate relief and assistance to victims of Hurricanes Katrina, Rita and Wilma. If you are a hurricane victim and need help with tax matters, please call 1-866-562-5227.

Reconstructing Lost Records

For tax or other purposes, individuals, businesses or tax professionals may need to reconstruct records that were destroyed in one of the hurricanes.

Help for Individuals

Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas hit by Hurricane Katrina.

Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas hit by Hurricane Rita.

Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas hit by Hurricane Wilma.

IRS Issues New Publication for Hurricane Victims

The IRS has a new publication that explains the tax law changes and relief provisions available to individual and business victims of Hurricanes Katrina, Rita and Wilma.

Tax Relief and Other Assistance for Hurricane Victims

Special tax relief is available under the Gulf Opportunity Zone Act of 2005 and the Katrina Emergency Tax Relief Act of 2005.

Help for Businesses

Small businesses and employers in the Gulf region receive a variety of tax breaks and incentives under recently-enacted legislation.

Help for Tax Professionals
Make Your Hurricane Relief Donations Count

As Americans generously offer cash and other donations to the hurricane victims, the IRS urges you to make contributions to reputable and qualified charities. And you should be on alert for possible scams. While the IRS makes no endorsements, we can help you make informed decisions about your donations:

Katrina News Releases & Legal Guidance

The complete list of IRS issued news releases and technical legal guidance related to Hurricane Katrina relief.

Federal Government Hurricane-related Web Sites

IRS Employee Emergency News

Page Last Reviewed or Updated: 14-Mar-2014

The Instructions For Filing An Amended Tax Return

Instructions for filing an amended tax return 11. Instructions for filing an amended tax return   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. Instructions for filing an amended tax return This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Instructions for filing an amended tax return You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Instructions for filing an amended tax return These forms are discussed in this chapter. Instructions for filing an amended tax return To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . Instructions for filing an amended tax return If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. Instructions for filing an amended tax return Read Aliens Required To Obtain Sailing or Departure Permits . Instructions for filing an amended tax return Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. Instructions for filing an amended tax return Useful Items - You may want to see: Form (and Instructions) 1040-C U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Departing Alien Income Tax Return 2063 U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. Instructions for filing an amended tax return Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. Instructions for filing an amended tax return If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. Instructions for filing an amended tax return Category 1. Instructions for filing an amended tax return   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. Instructions for filing an amended tax return Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. Instructions for filing an amended tax return However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. Instructions for filing an amended tax return   The statement must be presented to an IRS office. Instructions for filing an amended tax return Category 2. Instructions for filing an amended tax return    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return tax under U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return tax laws (described in chapter 10), and Who receive no other income from U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return sources. Instructions for filing an amended tax return If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. Instructions for filing an amended tax return This is true even if your income is exempt from U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return tax because of an income tax treaty, consular agreement, or international agreement. Instructions for filing an amended tax return Category 3. Instructions for filing an amended tax return   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return trade or business. Instructions for filing an amended tax return (See Interest Income in chapter 3. Instructions for filing an amended tax return ) Category 4. Instructions for filing an amended tax return   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return sources while in the United States under those visas, other than: Income from employment authorized by the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return trade or business. Instructions for filing an amended tax return (See Interest Income in chapter 3. Instructions for filing an amended tax return ) Category 5. Instructions for filing an amended tax return   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. Instructions for filing an amended tax return If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. Instructions for filing an amended tax return Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. Instructions for filing an amended tax return Category 6. Instructions for filing an amended tax return   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return tax. Instructions for filing an amended tax return Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. Instructions for filing an amended tax return To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. Instructions for filing an amended tax return See Forms To File , later. Instructions for filing an amended tax return You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. Instructions for filing an amended tax return See Paying Taxes and Obtaining Refunds , later. Instructions for filing an amended tax return Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. Instructions for filing an amended tax return Where to get a sailing or departure permit. Instructions for filing an amended tax return   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. Instructions for filing an amended tax return When to get a sailing or departure permit. Instructions for filing an amended tax return   You should get your sailing or departure permit at least 2 weeks before you plan to leave. Instructions for filing an amended tax return You cannot apply earlier than 30 days before your planned departure date. Instructions for filing an amended tax return Do not wait until the last minute in case there are unexpected problems. Instructions for filing an amended tax return Papers to submit. Instructions for filing an amended tax return   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. Instructions for filing an amended tax return Bring the following records with you if they apply. Instructions for filing an amended tax return Your passport and alien registration card or visa. Instructions for filing an amended tax return Copies of your U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return income tax returns filed for the past 2 years. Instructions for filing an amended tax return If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. Instructions for filing an amended tax return Receipts for income taxes paid on these returns. Instructions for filing an amended tax return Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. Instructions for filing an amended tax return A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. Instructions for filing an amended tax return If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. Instructions for filing an amended tax return Proof of estimated tax payments for the past year and this year. Instructions for filing an amended tax return Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. Instructions for filing an amended tax return Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. Instructions for filing an amended tax return Copies of the application for, and approval of, the grant. Instructions for filing an amended tax return A statement of the amount paid, and your duties and obligations under the grant. Instructions for filing an amended tax return A list of any previous grants. Instructions for filing an amended tax return Documents indicating you qualify for any special tax treaty benefits claimed. Instructions for filing an amended tax return Document verifying your date of departure from the United States, such as an airline ticket. Instructions for filing an amended tax return Document verifying your U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). Instructions for filing an amended tax return Note. Instructions for filing an amended tax return   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. Instructions for filing an amended tax return This applies whether or not your spouse requires a permit. Instructions for filing an amended tax return Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. Instructions for filing an amended tax return Employees in the IRS office can assist in filing these forms. Instructions for filing an amended tax return Both forms have a “certificate of compliance” section. Instructions for filing an amended tax return When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return tax obligations have been satisfied according to available information. Instructions for filing an amended tax return Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. Instructions for filing an amended tax return Form 2063 This is a short form that asks for certain information but does not include a tax computation. Instructions for filing an amended tax return The following departing aliens can get their sailing or departure permits by filing Form 2063. Instructions for filing an amended tax return Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. Instructions for filing an amended tax return Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. Instructions for filing an amended tax return However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. Instructions for filing an amended tax return Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. Instructions for filing an amended tax return The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. Instructions for filing an amended tax return However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. Instructions for filing an amended tax return Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. Instructions for filing an amended tax return Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. Instructions for filing an amended tax return When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. Instructions for filing an amended tax return However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. Instructions for filing an amended tax return See Bond To Ensure Payment , discussed later. Instructions for filing an amended tax return The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. Instructions for filing an amended tax return Returning to the United States. Instructions for filing an amended tax return   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. Instructions for filing an amended tax return You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. Instructions for filing an amended tax return   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. Instructions for filing an amended tax return The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. Instructions for filing an amended tax return However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. Instructions for filing an amended tax return Joint return on Form 1040-C. Instructions for filing an amended tax return   Departing husbands and wives who are nonresident aliens cannot file joint returns. Instructions for filing an amended tax return However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. Instructions for filing an amended tax return Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. Instructions for filing an amended tax return You must also pay any taxes due for past years. Instructions for filing an amended tax return If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. Instructions for filing an amended tax return However, the IRS cannot provide a refund at the time of departure. Instructions for filing an amended tax return If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. Instructions for filing an amended tax return Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. Instructions for filing an amended tax return However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. Instructions for filing an amended tax return The bond must equal the tax due plus interest to the date of payment as figured by the IRS. Instructions for filing an amended tax return Information about the form of bond and security on it can be obtained from your IRS office. Instructions for filing an amended tax return Filing Annual U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Income Tax Returns Form 1040-C is not an annual U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return income tax return. Instructions for filing an amended tax return If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. Instructions for filing an amended tax return Chapters 5 and 7 discuss filing an annual U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return income tax return. Instructions for filing an amended tax return The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return income tax return. Instructions for filing an amended tax return Prev  Up  Next   Home   More Online Publications