Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Instructions For Filing An Amended Tax Return

File Tax Return For 2011Hr Block LoginCan I File 2012 Taxes NowForm 1040x 2013File Taxes Online For 2012Federal Income Tax Forms For 2012Federal Income Tax Amendment1040ez 2013 Tax FormForm 1040 Ez 2011File State Tax Online FreeFree State And Federal Tax Filing TurbotaxFile 2005 TaxesFree Tax ProgramsH&r Block FreeHow To File 2011 Taxes OnlineFree Turbo Tax 1040ezTax Return For UnemployedTurbotax For 2011 Tax YearWhere Mail 1040xFree Downloadable Irs Tax FormsTurbotax MilitaryFile 1040nr Ez Online FreeEz 1040 FormIncome Tax Return FilingFile My 2011 TaxesWhere To Send 2011 Tax ReturnForm 1040nr 2011H&r Block TaxH & R Block Tax1040ez Instruction BookIrs Forms 1040x InstructionsFile State Federal Taxes Free1040 AmendmentEfile 1040x2012 Income Tax FormAmended Tax Return 2013Free Military TaxesFile Taxes 2012How To File My 2012 Tax Return2012 Tax Forms

Instructions For Filing An Amended Tax Return

Instructions for filing an amended tax return Index Symbols 1231 property sale, Sale of property interest. Instructions for filing an amended tax return 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Instructions for filing an amended tax return 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Instructions for filing an amended tax return 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Instructions for filing an amended tax return 501(c)(3) organizations, Student loans. Instructions for filing an amended tax return 529 program, Qualified tuition program (QTP). Instructions for filing an amended tax return 83(b) election, How to make the choice. Instructions for filing an amended tax return A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Instructions for filing an amended tax return Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Instructions for filing an amended tax return Accrual method taxpayers, Prepaid income. Instructions for filing an amended tax return Accrued leave payment At time of retirement or resignation, Accrued leave payment. Instructions for filing an amended tax return Disability retirement, Accrued leave payment. Instructions for filing an amended tax return Activity not for profit, Activity not for profit. Instructions for filing an amended tax return Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Instructions for filing an amended tax return Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Instructions for filing an amended tax return Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Instructions for filing an amended tax return Alien status, waiver of, Waiver of alien status. Instructions for filing an amended tax return Aliens Nonresident, Nonresident aliens. Instructions for filing an amended tax return Alimony, Alimony. Instructions for filing an amended tax return Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Instructions for filing an amended tax return Stock options, Alternative minimum tax (AMT). Instructions for filing an amended tax return Annuities Charitable gift, Charitable gift annuities. Instructions for filing an amended tax return Railroad retirement, Railroad retirement annuities. Instructions for filing an amended tax return Tax-sheltered, Limit for tax-sheltered annuities. Instructions for filing an amended tax return Archer MSAs, Archer MSA contributions. Instructions for filing an amended tax return , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Instructions for filing an amended tax return Armed forces, Military Combat zone bonus, Veterans' benefits. Instructions for filing an amended tax return Disability, Disability. Instructions for filing an amended tax return Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Instructions for filing an amended tax return Qualified reservist distribution, Qualified reservist distribution (QRD). Instructions for filing an amended tax return Rehabilitative program payments, Veterans' benefits. Instructions for filing an amended tax return Retirement pay, Military retirement pay. Instructions for filing an amended tax return Veterans benefits, Veterans' benefits. Instructions for filing an amended tax return Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Instructions for filing an amended tax return Back pay, award for, Back pay awards. Instructions for filing an amended tax return Backup withholding Barter exchange transactions, Backup withholding. Instructions for filing an amended tax return Bankruptcy Canceled debt not deemed to be income, Excluded debt. Instructions for filing an amended tax return Barter income, Bartering Below-market loans, Below-market loans. Instructions for filing an amended tax return Bequest for services, Bequest for services. Instructions for filing an amended tax return Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Instructions for filing an amended tax return Black lung benefit payments, Black lung benefit payments. Instructions for filing an amended tax return Bonuses, Bonuses and awards. Instructions for filing an amended tax return , Employee awards or bonuses. Instructions for filing an amended tax return Breach of contract Damages as income, Court awards and damages. Instructions for filing an amended tax return Bribes, Bribes. Instructions for filing an amended tax return Business expenses Reimbursements, Allowances and reimbursements. Instructions for filing an amended tax return Business income, Business and Investment Income, More information. Instructions for filing an amended tax return C Cafeteria plans, Cafeteria plans. Instructions for filing an amended tax return Campaign contributions, Campaign contributions. Instructions for filing an amended tax return Campus lodging, Qualified campus lodging. Instructions for filing an amended tax return , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Instructions for filing an amended tax return Capital gains Recoveries, Capital gains. Instructions for filing an amended tax return , Capital gains. Instructions for filing an amended tax return Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Instructions for filing an amended tax return Incentive stock options (ISOs), Incentive stock options (ISOs). Instructions for filing an amended tax return Sale of personal property, Sale of personal items. Instructions for filing an amended tax return Car (see Vehicle, employer-provided) Car pools, Car pools. Instructions for filing an amended tax return Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Instructions for filing an amended tax return Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Instructions for filing an amended tax return Catch-up contributions, Catch-up contributions. Instructions for filing an amended tax return , Catch-up contributions. Instructions for filing an amended tax return Charitable gift annuities, Charitable gift annuities. Instructions for filing an amended tax return Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Instructions for filing an amended tax return Child support payments, Child support payments. Instructions for filing an amended tax return Childcare providers, Childcare providers. Instructions for filing an amended tax return , Food program payments to daycare providers. Instructions for filing an amended tax return Chronic illness, Chronically ill individual. Instructions for filing an amended tax return Accelerated death benefits paid to, Exclusion for chronic illness. Instructions for filing an amended tax return Citizens outside U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Instructions for filing an amended tax return Clergy, Clergy Coal, Coal and iron ore. Instructions for filing an amended tax return Colleges and universities Faculty lodging, Faculty lodging. Instructions for filing an amended tax return Scholarships and fellowships, Scholarships and fellowships. Instructions for filing an amended tax return Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Instructions for filing an amended tax return Workers', Workers' Compensation Compensatory damages, Other compensation. Instructions for filing an amended tax return , Court awards and damages. Instructions for filing an amended tax return Constructive receipt of income, Constructively received income. Instructions for filing an amended tax return Copyrights Infringement damages, Court awards and damages. Instructions for filing an amended tax return Royalties, Copyrights and patents. Instructions for filing an amended tax return Corporate directors, Corporate director. Instructions for filing an amended tax return Cost-of-living allowances, Government cost-of-living allowances. Instructions for filing an amended tax return Court awards, Court awards and damages. Instructions for filing an amended tax return (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Instructions for filing an amended tax return Credits Recoveries, refiguring of unused credits, Unused tax credits. Instructions for filing an amended tax return , Unused tax credits. Instructions for filing an amended tax return Currency transactions, foreign, Foreign currency transactions. Instructions for filing an amended tax return D Damages from lawsuits, Court awards and damages. Instructions for filing an amended tax return Back pay awards, Back pay awards. Instructions for filing an amended tax return Breach of contract, Court awards and damages. Instructions for filing an amended tax return Compensatory damages, Other compensation. Instructions for filing an amended tax return , Court awards and damages. Instructions for filing an amended tax return Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Instructions for filing an amended tax return Punitive damages, Court awards and damages. Instructions for filing an amended tax return Daycare providers, Childcare providers. Instructions for filing an amended tax return (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Instructions for filing an amended tax return De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Instructions for filing an amended tax return (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Instructions for filing an amended tax return Nonrecourse debts, Mortgage relief upon sale or other disposition. Instructions for filing an amended tax return Recourse, Mortgage relief upon sale or other disposition. Instructions for filing an amended tax return Stockholder's, Stockholder debt. Instructions for filing an amended tax return Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Instructions for filing an amended tax return Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Instructions for filing an amended tax return , Nonqualified deferred compensation plans of nonqualified entities. Instructions for filing an amended tax return Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Instructions for filing an amended tax return Differential wage payments, Differential wage payments. Instructions for filing an amended tax return Armed forces, Differential wage payments. Instructions for filing an amended tax return Directors' fees, Corporate director. Instructions for filing an amended tax return Disability Military, Disability. Instructions for filing an amended tax return Pensions, Disability Pensions Workers' compensation, Disability pension. Instructions for filing an amended tax return Person with, Persons with disabilities. Instructions for filing an amended tax return Unemployment compensation, paid as substitute for, Types of unemployment compensation. Instructions for filing an amended tax return Disaster relief Disaster mitigation payments, Disaster mitigation payments. Instructions for filing an amended tax return Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Instructions for filing an amended tax return Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Instructions for filing an amended tax return Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Instructions for filing an amended tax return Mortgage loan for early payment, Discounted mortgage loan. Instructions for filing an amended tax return Dividends Restricted stock, Dividends received on restricted stock. Instructions for filing an amended tax return Divorced taxpayers Stock options exercised incident to divorce, Tax form. Instructions for filing an amended tax return Down payment assistance, Down payment assistance. Instructions for filing an amended tax return E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Instructions for filing an amended tax return Educational institutions Faculty lodging, Faculty lodging. Instructions for filing an amended tax return Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Instructions for filing an amended tax return Tax Counseling for the Elderly, Volunteer tax counseling. Instructions for filing an amended tax return Election precinct officials, Election precinct official. Instructions for filing an amended tax return Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Instructions for filing an amended tax return , Catch-up contributions. Instructions for filing an amended tax return Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Instructions for filing an amended tax return Increased limit for last 3 years prior to retirement age, Increased limit. Instructions for filing an amended tax return Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Instructions for filing an amended tax return Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Instructions for filing an amended tax return Emotional distress damages, Emotional distress. Instructions for filing an amended tax return Employee achievement awards, Employee achievement award. Instructions for filing an amended tax return Employee awards or bonuses, Employee awards or bonuses. Instructions for filing an amended tax return Employee compensation, Employee Compensation, Inherited property not substantially vested. Instructions for filing an amended tax return Fringe benefits, Fringe Benefits, Special valuation rules. Instructions for filing an amended tax return Restricted property, Restricted Property, Inherited property not substantially vested. Instructions for filing an amended tax return Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Instructions for filing an amended tax return Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Instructions for filing an amended tax return Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Instructions for filing an amended tax return Employment Abroad, Employment abroad. Instructions for filing an amended tax return Agency fees, Employment agency fees. Instructions for filing an amended tax return Contracts Severance pay for cancellation of, Severance pay. Instructions for filing an amended tax return Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Instructions for filing an amended tax return Conservation Subsidies, Energy conservation subsidies. Instructions for filing an amended tax return Utility rebates, Utility rebates. Instructions for filing an amended tax return Estate income, Estate and trust income. Instructions for filing an amended tax return Estimated tax Unemployment compensation, Tax withholding. Instructions for filing an amended tax return Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Instructions for filing an amended tax return Expected inheritance, Expected inheritance. Instructions for filing an amended tax return Expenses paid by another, Expenses paid by another. Instructions for filing an amended tax return Exxon Valdez settlement, Exxon Valdez settlement income. Instructions for filing an amended tax return Eligible retirement plan, Contributions to eligible retirement plan. Instructions for filing an amended tax return Income averaging, Income averaging. Instructions for filing an amended tax return Legal expenses, Legal expenses. Instructions for filing an amended tax return Reporting requirement-statement, Statement. Instructions for filing an amended tax return F Faculty lodging, Faculty lodging. Instructions for filing an amended tax return Fair market value (FMV), Fair market value. Instructions for filing an amended tax return Stock options, Grant of option. Instructions for filing an amended tax return Farming Qualified farm debt, cancellation of, Excluded debt. Instructions for filing an amended tax return Federal employees Accrued leave payment, Accrued leave payment. Instructions for filing an amended tax return Cost-of-living allowances, Government cost-of-living allowances. Instructions for filing an amended tax return Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Instructions for filing an amended tax return Federal income tax Refunds, Federal income tax refund. Instructions for filing an amended tax return Fees for services, Fees for services. Instructions for filing an amended tax return Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Instructions for filing an amended tax return FICA withholding Foreign employers, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizens working for in U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return , Social security and Medicare taxes. Instructions for filing an amended tax return Paid by employer, Social security and Medicare taxes paid by employer. Instructions for filing an amended tax return Fiduciaries Fees for services, Fees for services. Instructions for filing an amended tax return , Personal representatives. Instructions for filing an amended tax return Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Instructions for filing an amended tax return No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Instructions for filing an amended tax return Nutrition Program for the Elderly, Nutrition Program for the Elderly. Instructions for filing an amended tax return Foreign Currency transactions, Foreign currency transactions. Instructions for filing an amended tax return Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Instructions for filing an amended tax return Income, Reminders Service, Service-connected disability. Instructions for filing an amended tax return Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Instructions for filing an amended tax return Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Instructions for filing an amended tax return Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Instructions for filing an amended tax return Repayment of commissions paid in advance, Advance commissions and other earnings. Instructions for filing an amended tax return Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Instructions for filing an amended tax return Personal property rental, reporting income from, Reporting business income and expenses. Instructions for filing an amended tax return Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Instructions for filing an amended tax return Personal property rental, reporting income from, Reporting business income and expenses. Instructions for filing an amended tax return Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Instructions for filing an amended tax return Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Instructions for filing an amended tax return Royalties, Royalties Form 1040A Recoveries, Where to report. Instructions for filing an amended tax return Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Instructions for filing an amended tax return Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Instructions for filing an amended tax return Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Instructions for filing an amended tax return , Estate and trust income. Instructions for filing an amended tax return Form 1065 Partnership return, Partnership return. Instructions for filing an amended tax return Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Instructions for filing an amended tax return , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Instructions for filing an amended tax return Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Instructions for filing an amended tax return , Backup withholding. Instructions for filing an amended tax return Form 1099-C Cancellation of debt, Form 1099-C. Instructions for filing an amended tax return Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Instructions for filing an amended tax return Form 1099-G State tax refunds, State tax refund. Instructions for filing an amended tax return Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Instructions for filing an amended tax return Stock options exercised incident to divorce, Tax form. Instructions for filing an amended tax return Form 1099-R Charitable gift annuities, Charitable gift annuities. Instructions for filing an amended tax return Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Instructions for filing an amended tax return Surrender of life insurance policy for cash, Surrender of policy for cash. Instructions for filing an amended tax return Form 1120-POL Political organizations, Campaign contributions. Instructions for filing an amended tax return Form 1120S S corporation return, S corporation return. Instructions for filing an amended tax return Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Instructions for filing an amended tax return , Schedule K-1 (Form 1120S). Instructions for filing an amended tax return Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Instructions for filing an amended tax return Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Instructions for filing an amended tax return Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Instructions for filing an amended tax return Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Instructions for filing an amended tax return Form SSA-1099 Social security benefit statement, Form SSA-1099. Instructions for filing an amended tax return Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Instructions for filing an amended tax return Accrued leave payment at time of retirement or resignation, Accrued leave payment. Instructions for filing an amended tax return Back pay awards, Back pay awards. Instructions for filing an amended tax return Bonuses or awards, Bonuses and awards. Instructions for filing an amended tax return Elective deferrals, reporting by employer, Reporting by employer. Instructions for filing an amended tax return Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Instructions for filing an amended tax return Stock options from employers, Tax form. Instructions for filing an amended tax return Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Instructions for filing an amended tax return Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Instructions for filing an amended tax return Form W-9 Request for taxpayer identification number, Backup withholding. Instructions for filing an amended tax return Foster care, Foster care providers. Instructions for filing an amended tax return Foster Grandparent Program, National Senior Service Corps programs. Instructions for filing an amended tax return Found property, Found property. Instructions for filing an amended tax return Free tax services, Free help with your tax return. Instructions for filing an amended tax return Fringe benefits, Fringe Benefits, Special valuation rules. Instructions for filing an amended tax return Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Instructions for filing an amended tax return Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Instructions for filing an amended tax return Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Instructions for filing an amended tax return Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Instructions for filing an amended tax return Vehicle, Employer-provided vehicles. Instructions for filing an amended tax return Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Instructions for filing an amended tax return G Gambling winnings and losses, Gambling winnings. Instructions for filing an amended tax return Gas Royalties from, Oil, gas, and minerals. Instructions for filing an amended tax return Gifts, Gifts and inheritances. Instructions for filing an amended tax return Holiday gifts from employer, Holiday gifts. Instructions for filing an amended tax return Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Instructions for filing an amended tax return Group-term life insurance Worksheets, Figuring the taxable cost. Instructions for filing an amended tax return , Worksheet 1. Instructions for filing an amended tax return Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Instructions for filing an amended tax return H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Instructions for filing an amended tax return Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Instructions for filing an amended tax return Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Instructions for filing an amended tax return Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Instructions for filing an amended tax return Savings account, Health savings accounts (HSA). Instructions for filing an amended tax return Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Instructions for filing an amended tax return Hobby losses, Hobby losses. Instructions for filing an amended tax return Holding period requirement, Holding period requirement. Instructions for filing an amended tax return Holiday gifts, Holiday gifts. Instructions for filing an amended tax return Holocaust victims restitution, Holocaust victims restitution. Instructions for filing an amended tax return Home, sale of, Sale of home. Instructions for filing an amended tax return Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Instructions for filing an amended tax return Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Instructions for filing an amended tax return Income Assigned, Assignment of income. Instructions for filing an amended tax return Business and investment, Business and Investment Income, More information. Instructions for filing an amended tax return Constructive receipt of, Constructively received income. Instructions for filing an amended tax return Estate and trust, Estate and trust income. Instructions for filing an amended tax return Foreign employers, Foreign Employer Illegal, Illegal activities. Instructions for filing an amended tax return Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Instructions for filing an amended tax return S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Instructions for filing an amended tax return Indian money account, Indian money account litigation settlement. Instructions for filing an amended tax return Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Instructions for filing an amended tax return Inherited IRA, Inherited pension or IRA. Instructions for filing an amended tax return Inheritance, Gifts and inheritances. Instructions for filing an amended tax return IRA, Inherited pension or IRA. Instructions for filing an amended tax return Property not substantially vested, Inherited property not substantially vested. Instructions for filing an amended tax return Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Instructions for filing an amended tax return Insurance Credit card, Credit card insurance. Instructions for filing an amended tax return Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Instructions for filing an amended tax return Frozen deposits, Interest on frozen deposits. Instructions for filing an amended tax return Mortgage refunds, Mortgage interest refund. Instructions for filing an amended tax return Option on insurance, Interest option on insurance. Instructions for filing an amended tax return Recovery amounts, Interest on recovery. Instructions for filing an amended tax return Savings bond, Interest on qualified savings bonds. Instructions for filing an amended tax return State and local government obligations, Interest on state and local government obligations. Instructions for filing an amended tax return Interference with business operations Damages as income, Court awards and damages. Instructions for filing an amended tax return International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Instructions for filing an amended tax return Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Instructions for filing an amended tax return IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Instructions for filing an amended tax return Itemized deductions Limited, Itemized deductions limited. Instructions for filing an amended tax return Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Instructions for filing an amended tax return Joint returns Social security benefits or railroad retirement payments, Joint return. Instructions for filing an amended tax return Joint state/local tax return Recoveries, Joint state or local income tax return. Instructions for filing an amended tax return Jury duty pay, Jury duty. Instructions for filing an amended tax return K Kickbacks, Kickbacks. Instructions for filing an amended tax return L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Instructions for filing an amended tax return Dues, Union benefits and dues. Instructions for filing an amended tax return Strike and lockout benefits, Strike and lockout benefits. Instructions for filing an amended tax return Unemployment benefits paid from, Payments by a union. Instructions for filing an amended tax return Last day of tax year, income received on, Constructively received income. Instructions for filing an amended tax return Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Instructions for filing an amended tax return Life insurance Employer-owned, Employer-owned life insurance contract. Instructions for filing an amended tax return Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Instructions for filing an amended tax return Loans, Discounted mortgage loan. Instructions for filing an amended tax return (see also Mortgage) Below-market, Below-market loans. Instructions for filing an amended tax return Student, Student loans. Instructions for filing an amended tax return Lockout benefits, Strike and lockout benefits. Instructions for filing an amended tax return Lodging Campus lodging, Qualified campus lodging. Instructions for filing an amended tax return , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Instructions for filing an amended tax return Replacement housing payments, Replacement housing payments. Instructions for filing an amended tax return Long-term care insurance, Long-term care coverage. Instructions for filing an amended tax return , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Instructions for filing an amended tax return Lump-sum distributions Survivor benefits, Lump-sum payments. Instructions for filing an amended tax return M Manufacturer incentive payments, Manufacturer incentive payments. Instructions for filing an amended tax return Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Instructions for filing an amended tax return Medical Care reimbursements, Reimbursement for medical care. Instructions for filing an amended tax return Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Instructions for filing an amended tax return Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Instructions for filing an amended tax return Benefits, Medicare. Instructions for filing an amended tax return Tax paid by employer, Social security and Medicare taxes paid by employer. Instructions for filing an amended tax return Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Instructions for filing an amended tax return Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Instructions for filing an amended tax return 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Instructions for filing an amended tax return Discounted loan, Discounted mortgage loan. Instructions for filing an amended tax return Interest refund, Mortgage interest refund. Instructions for filing an amended tax return Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Instructions for filing an amended tax return Relief, Mortgage relief upon sale or other disposition. Instructions for filing an amended tax return Motor vehicle, employer-provided, Employer-provided vehicles. Instructions for filing an amended tax return Moving expenses Reimbursements, Allowances and reimbursements. Instructions for filing an amended tax return , Moving expense reimbursements. Instructions for filing an amended tax return MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Instructions for filing an amended tax return N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Instructions for filing an amended tax return National Senior Service Corps, National Senior Service Corps programs. Instructions for filing an amended tax return No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Instructions for filing an amended tax return Nobel prize, Pulitzer, Nobel, and similar prizes. Instructions for filing an amended tax return Nonrecourse debt, Mortgage relief upon sale or other disposition. Instructions for filing an amended tax return Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Instructions for filing an amended tax return Notary fees, Notary public. Instructions for filing an amended tax return Notes received for services, Note received for services. Instructions for filing an amended tax return Nutrition Program for the Elderly, Nutrition Program for the Elderly. Instructions for filing an amended tax return O Oil Royalties from, Oil, gas, and minerals. Instructions for filing an amended tax return Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Instructions for filing an amended tax return Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Instructions for filing an amended tax return Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Instructions for filing an amended tax return Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Instructions for filing an amended tax return Royalties, Copyrights and patents. Instructions for filing an amended tax return Peace Corps, Peace Corps. Instructions for filing an amended tax return Pensions Clergy, Pension. Instructions for filing an amended tax return Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Instructions for filing an amended tax return Military, Military retirement pay. Instructions for filing an amended tax return Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Instructions for filing an amended tax return Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Instructions for filing an amended tax return Price reduced after purchase, Price reduced after purchase. Instructions for filing an amended tax return Prizes and awards, Bonuses and awards. Instructions for filing an amended tax return , Prizes and awards. Instructions for filing an amended tax return Achievement awards, Employee achievement award. Instructions for filing an amended tax return Employee awards or bonuses, Employee awards or bonuses. Instructions for filing an amended tax return Length-of-service awards, Employee achievement award. Instructions for filing an amended tax return Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Instructions for filing an amended tax return Safety achievement, Employee achievement award. Instructions for filing an amended tax return Scholarship prizes, Prizes. Instructions for filing an amended tax return Profit-sharing plan, Retirement and profit-sharing plans. Instructions for filing an amended tax return Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Instructions for filing an amended tax return Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Instructions for filing an amended tax return Public transportation passes, employer-provided, Transportation, Transit pass. Instructions for filing an amended tax return Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Instructions for filing an amended tax return Punitive damages, Court awards and damages. Instructions for filing an amended tax return Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Instructions for filing an amended tax return R Raffles, Lotteries and raffles. Instructions for filing an amended tax return Railroad Retirement annuities, Railroad retirement annuities. Instructions for filing an amended tax return Retirement benefits, Social security and equivalent railroad retirement benefits. Instructions for filing an amended tax return Sick pay, Railroad sick pay. Instructions for filing an amended tax return Unemployment compensation benefits, Types of unemployment compensation. Instructions for filing an amended tax return Real estate Qualified real property business debt, cancellation of, Excluded debt. Instructions for filing an amended tax return Rebates Cash, Cash rebates. Instructions for filing an amended tax return Utility, Utility rebates. Instructions for filing an amended tax return Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Instructions for filing an amended tax return Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Instructions for filing an amended tax return , Unused tax credits. Instructions for filing an amended tax return Refunds Federal income tax, Federal income tax refund. Instructions for filing an amended tax return Mortgage interest, Mortgage interest refund. Instructions for filing an amended tax return State tax, State tax refund. Instructions for filing an amended tax return Rehabilitative program payments, Veterans' benefits. Instructions for filing an amended tax return Reimbursements Business expenses, Allowances and reimbursements. Instructions for filing an amended tax return Casualty losses, Casualty insurance and other reimbursements. Instructions for filing an amended tax return Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Instructions for filing an amended tax return Moving expenses, Allowances and reimbursements. Instructions for filing an amended tax return , Moving expense reimbursements. Instructions for filing an amended tax return Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Instructions for filing an amended tax return Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Instructions for filing an amended tax return Repayments, Repayments, Year of deduction (or credit). Instructions for filing an amended tax return Repossession, Canceled sales contract. Instructions for filing an amended tax return Restricted property, Restricted Property, Inherited property not substantially vested. Instructions for filing an amended tax return Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Instructions for filing an amended tax return Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Instructions for filing an amended tax return (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Instructions for filing an amended tax return Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Instructions for filing an amended tax return Roth contributions, Designated Roth contributions. Instructions for filing an amended tax return Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Instructions for filing an amended tax return Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Instructions for filing an amended tax return Sales contracts Cancellation of, Canceled sales contract. Instructions for filing an amended tax return SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Instructions for filing an amended tax return Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Instructions for filing an amended tax return Self-employed persons U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizens working for foreign employers in U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return treated as, Social security and Medicare taxes. Instructions for filing an amended tax return Senior Companion Program, National Senior Service Corps programs. Instructions for filing an amended tax return Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Instructions for filing an amended tax return Severance pay, Severance pay. Instructions for filing an amended tax return Outplacement services, Outplacement services. Instructions for filing an amended tax return Sick pay, Sick pay. Instructions for filing an amended tax return Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Instructions for filing an amended tax return SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Instructions for filing an amended tax return Smallpox vaccine injuries, Smallpox vaccine injuries. Instructions for filing an amended tax return Social security and Medicare taxes Foreign employers, U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizens working for in U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return , Social security and Medicare taxes. Instructions for filing an amended tax return Paid by employer, Social security and Medicare taxes paid by employer. Instructions for filing an amended tax return Social security benefits, Social security and equivalent railroad retirement benefits. Instructions for filing an amended tax return Standard deduction Recoveries, Standard deduction limit. Instructions for filing an amended tax return , Standard deduction for earlier years. Instructions for filing an amended tax return State employees Unemployment benefits paid to, State employees. Instructions for filing an amended tax return State or local governments Interest on obligations of, Interest on state and local government obligations. Instructions for filing an amended tax return State or local taxes Refunds, State tax refund. Instructions for filing an amended tax return Statutory stock option holding period, Sale of the stock. Instructions for filing an amended tax return Stock appreciation rights, Stock appreciation rights. Instructions for filing an amended tax return Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Instructions for filing an amended tax return Grant, Grant of option. Instructions for filing an amended tax return Sale, Sale of the stock. Instructions for filing an amended tax return Stock options, statutory Exercise, Exercise of option. Instructions for filing an amended tax return Grant, Grant of option. Instructions for filing an amended tax return Sale, Sale of the stock. Instructions for filing an amended tax return Stockholder debts, Stockholder debt. Instructions for filing an amended tax return Stolen property, Stolen property. Instructions for filing an amended tax return Strike benefits, Strike and lockout benefits. Instructions for filing an amended tax return Student loans Cancellation of debt, Student loans. Instructions for filing an amended tax return Substantial risk of forfeiture, Substantial risk of forfeiture. Instructions for filing an amended tax return Substantially vested property, Substantially vested. Instructions for filing an amended tax return Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Instructions for filing an amended tax return Supplemental unemployment benefits, Supplemental unemployment benefits. Instructions for filing an amended tax return Surviving spouse Life insurance proceeds paid to, Surviving spouse. Instructions for filing an amended tax return Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Instructions for filing an amended tax return Tax Counseling for the Elderly, Volunteer tax counseling. Instructions for filing an amended tax return Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Instructions for filing an amended tax return Terminal illness, Exclusion for terminal illness. Instructions for filing an amended tax return Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Instructions for filing an amended tax return Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Instructions for filing an amended tax return Tour guides, free tours for, Free tour. Instructions for filing an amended tax return Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Instructions for filing an amended tax return , Repayment of benefits. Instructions for filing an amended tax return Transferable property, Transferable property. Instructions for filing an amended tax return Transit passes, Transportation, Transit pass. Instructions for filing an amended tax return Travel agencies Free tour to organizer of group of tourists, Free tour. Instructions for filing an amended tax return Travel and transportation expenses Free tours from travel agencies, Free tour. Instructions for filing an amended tax return Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Instructions for filing an amended tax return School children, transporting of, Transporting school children. Instructions for filing an amended tax return Trusts Grantor trusts, Grantor trust. Instructions for filing an amended tax return Income, Estate and trust income. Instructions for filing an amended tax return Tuition program, qualified (QTP), Qualified tuition program (QTP). Instructions for filing an amended tax return Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Instructions for filing an amended tax return V VA payments, VA payments. Instructions for filing an amended tax return Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Instructions for filing an amended tax return Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Instructions for filing an amended tax return Employer-provided, Employer-provided vehicles. Instructions for filing an amended tax return Veterans benefits, Veterans' benefits. Instructions for filing an amended tax return Disability compensation, Retroactive VA determination. Instructions for filing an amended tax return Retroactive VA determination, Retroactive VA determination. Instructions for filing an amended tax return Special statute of limitations. Instructions for filing an amended tax return , Special statute of limitations. Instructions for filing an amended tax return Viatical settlements, Viatical settlement. Instructions for filing an amended tax return Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Instructions for filing an amended tax return Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Instructions for filing an amended tax return W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Instructions for filing an amended tax return Winter energy payments, Payments to reduce cost of winter energy. Instructions for filing an amended tax return Withholding Barter exchange transactions, Backup withholding. Instructions for filing an amended tax return Unemployment compensation, Tax withholding. Instructions for filing an amended tax return Work-training programs, Work-training program. Instructions for filing an amended tax return Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Instructions for filing an amended tax return , Worksheet 1. Instructions for filing an amended tax return Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP156 Notice

We received your Form 990-T, Exempt Organization Business Income Tax Return and Form 8941, Credit for Small Employer Health Premiums


However, we reduced your credit based on the following:


In accordance with the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, certain automatic reductions take place as of March 1, 2013.


These required reductions include a reduction to the refundable portion of the Small Business Health Care Tax Credit for certain small tax-exempt employers under Internal Revenue Code Section 45R.


As a result, the refundable portion of your claim will be reduced 8.7% percent. The sequestration reduction rate will be applied until the end of the fiscal year (September 30, 2013), or intervening Congressional action, at which time the sequestration rate is subject to change.
 


What you need to do

  • No action is required

  • Answers to Common Questions

    Can I appeal the decision to reduce my refund?
    Reduction in the amount of your refund is required of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended and can't be appealed.

Page Last Reviewed or Updated: 26-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Instructions For Filing An Amended Tax Return

Instructions for filing an amended tax return 1. Instructions for filing an amended tax return   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Instructions for filing an amended tax return Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Individual Income Tax Return 2350 Application for Extension of Time To File U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Instructions for filing an amended tax return Filing Requirements If you are a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Instructions for filing an amended tax return Your income, filing status, and age generally determine whether you must file an income tax return. Instructions for filing an amended tax return Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Instructions for filing an amended tax return Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Instructions for filing an amended tax return Gross income. Instructions for filing an amended tax return   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Instructions for filing an amended tax return   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Instructions for filing an amended tax return If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Instructions for filing an amended tax return Self-employed individuals. Instructions for filing an amended tax return   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Instructions for filing an amended tax return Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Instructions for filing an amended tax return 65 or older. Instructions for filing an amended tax return   You are considered to be age 65 on the day before your 65th birthday. Instructions for filing an amended tax return For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Instructions for filing an amended tax return Residents of U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return possessions. Instructions for filing an amended tax return   If you are (or were) a bona fide resident of a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Possession. Instructions for filing an amended tax return See the instructions for the form for more information. Instructions for filing an amended tax return When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Instructions for filing an amended tax return If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Instructions for filing an amended tax return In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Instructions for filing an amended tax return When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Instructions for filing an amended tax return — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Instructions for filing an amended tax return A tax return delivered by the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Instructions for filing an amended tax return See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Instructions for filing an amended tax return Foreign wire transfers. Instructions for filing an amended tax return   If you have a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Instructions for filing an amended tax return If you do not have a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return bank account, ask if your financial institution has a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return affiliate that can help you make same-day wire transfers. Instructions for filing an amended tax return   For more information, visit www. Instructions for filing an amended tax return eftps. Instructions for filing an amended tax return gov. Instructions for filing an amended tax return Extensions You can get an extension of time to file your return. Instructions for filing an amended tax return In some circumstances, you also can get an extension of time to file and pay any tax due. Instructions for filing an amended tax return However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Instructions for filing an amended tax return This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Instructions for filing an amended tax return If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Instructions for filing an amended tax return Automatic 2-month extension. Instructions for filing an amended tax return   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Instructions for filing an amended tax return   If you use a calendar year, the regular due date of your return is April 15. Instructions for filing an amended tax return Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Instructions for filing an amended tax return Married taxpayers. Instructions for filing an amended tax return   If you file a joint return, either you or your spouse can qualify for the automatic extension. Instructions for filing an amended tax return If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Instructions for filing an amended tax return How to get the extension. Instructions for filing an amended tax return   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Instructions for filing an amended tax return Automatic 6-month extension. Instructions for filing an amended tax return   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Instructions for filing an amended tax return To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Instructions for filing an amended tax return For more information about filing electronically, see E-file options , later. Instructions for filing an amended tax return   The form must show your properly estimated tax liability based on the information available to you. Instructions for filing an amended tax return    You may not be eligible. Instructions for filing an amended tax return You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Instructions for filing an amended tax return E-file options. Instructions for filing an amended tax return    You can use e-file to get an extension of time to file. Instructions for filing an amended tax return You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Instructions for filing an amended tax return   First, complete Form 4868 to use as a worksheet. Instructions for filing an amended tax return If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Instructions for filing an amended tax return    Then, do one of the following. Instructions for filing an amended tax return E-file Form 4868. Instructions for filing an amended tax return You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Instructions for filing an amended tax return You will need to provide certain information from your tax return for 2012. Instructions for filing an amended tax return If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Instructions for filing an amended tax return If you e-file Form 4868, do not also send a paper Form 4868. Instructions for filing an amended tax return E-file and pay by credit or debit card. Instructions for filing an amended tax return You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Instructions for filing an amended tax return You can do this by phone or over the Internet. Instructions for filing an amended tax return If you do this, you do not file Form 4868. Instructions for filing an amended tax return For more information, see the instructions for your tax return. Instructions for filing an amended tax return When to file. Instructions for filing an amended tax return   Generally, you must request the 6-month extension by the regular due date of your return. Instructions for filing an amended tax return Previous 2-month extension. Instructions for filing an amended tax return   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Instructions for filing an amended tax return The 2-month period and the 6-month period start at the same time. Instructions for filing an amended tax return You have to request the additional 4 months by the new due date allowed by the 2-month extension. Instructions for filing an amended tax return   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Instructions for filing an amended tax return You must make an accurate estimate of your tax based on the information available to you. Instructions for filing an amended tax return If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Instructions for filing an amended tax return You will owe interest on the unpaid amount from the original due date of the return. Instructions for filing an amended tax return   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Instructions for filing an amended tax return Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Instructions for filing an amended tax return In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Instructions for filing an amended tax return Additional extension of time for taxpayers out of the country. Instructions for filing an amended tax return   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Instructions for filing an amended tax return   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Instructions for filing an amended tax return Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Instructions for filing an amended tax return   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Instructions for filing an amended tax return Extension of time to meet tests. Instructions for filing an amended tax return   You generally cannot get an extension of more than 6 months. Instructions for filing an amended tax return However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Instructions for filing an amended tax return   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Instructions for filing an amended tax return The tests, the exclusions, and the deduction are explained in chapter 4. Instructions for filing an amended tax return   You should request an extension if all three of the following apply. Instructions for filing an amended tax return You are a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizen or resident alien. Instructions for filing an amended tax return You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Instructions for filing an amended tax return Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Instructions for filing an amended tax return   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Instructions for filing an amended tax return However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Instructions for filing an amended tax return How to get an extension. Instructions for filing an amended tax return   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Instructions for filing an amended tax return Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Instructions for filing an amended tax return What if tests are not met. Instructions for filing an amended tax return   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Instructions for filing an amended tax return    You should make any request for an extension early, so that if it is denied you still can file your return on time. Instructions for filing an amended tax return Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Instructions for filing an amended tax return Return filed before test is met. Instructions for filing an amended tax return   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return and foreign sources and pay the tax on that income. Instructions for filing an amended tax return If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Instructions for filing an amended tax return Foreign Currency You must express the amounts you report on your U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return tax return in U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollars. Instructions for filing an amended tax return If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollars. Instructions for filing an amended tax return How you do this depends on your functional currency. Instructions for filing an amended tax return Your functional currency generally is the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollar unless you are required to use the currency of a foreign country. Instructions for filing an amended tax return You must make all federal income tax determinations in your functional currency. Instructions for filing an amended tax return The U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Instructions for filing an amended tax return A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Instructions for filing an amended tax return Even if you have a QBU, your functional currency is the dollar if any of the following apply. Instructions for filing an amended tax return You conduct the business in U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollars. Instructions for filing an amended tax return The principal place of business is located in the United States. Instructions for filing an amended tax return You choose to or are required to use the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollar as your functional currency. Instructions for filing an amended tax return The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Instructions for filing an amended tax return Make all income tax determinations in your functional currency. Instructions for filing an amended tax return If your functional currency is the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollar, you must immediately translate into U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollars all items of income, expense, etc. Instructions for filing an amended tax return (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Instructions for filing an amended tax return Use the exchange rate prevailing when you receive, pay, or accrue the item. Instructions for filing an amended tax return If there is more than one exchange rate, use the one that most properly reflects your income. Instructions for filing an amended tax return You can generally get exchange rates from banks and U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Embassies. Instructions for filing an amended tax return If your functional currency is not the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollar, make all income tax determinations in your functional currency. Instructions for filing an amended tax return At the end of the year, translate the results, such as income or loss, into U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollars to report on your income tax return. Instructions for filing an amended tax return Blocked Income You generally must report your foreign income in terms of U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollars. Instructions for filing an amended tax return If, because of restrictions in a foreign country, your income is not readily convertible into U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollars or into other money or property that is readily convertible into U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollars, your income is “blocked” or “deferrable” income. Instructions for filing an amended tax return You can report this income in one of two ways: Report the income and pay your federal income tax with U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Instructions for filing an amended tax return If you choose to postpone the reporting of the income, you must file an information return with your tax return. Instructions for filing an amended tax return For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Instructions for filing an amended tax return Rul. Instructions for filing an amended tax return 74-351. Instructions for filing an amended tax return ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Instructions for filing an amended tax return You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Instructions for filing an amended tax return You must report your income on your information return using the foreign currency in which you received that income. Instructions for filing an amended tax return If you have blocked income from more than one foreign country, include a separate information return for each country. Instructions for filing an amended tax return Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollars or into other money or property that is convertible into U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return currency. Instructions for filing an amended tax return Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Instructions for filing an amended tax return If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Instructions for filing an amended tax return If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Instructions for filing an amended tax return If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Instructions for filing an amended tax return To apply for permission, file Form 3115, Application for Change in Accounting Method. Instructions for filing an amended tax return You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Instructions for filing an amended tax return See the instructions for Form 3115 for information on changing your accounting method. Instructions for filing an amended tax return Fulbright Grant All income must be reported in U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollars. Instructions for filing an amended tax return In most cases, the tax also must be paid in U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollars. Instructions for filing an amended tax return If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return tax that is based on the blocked income. Instructions for filing an amended tax return Paying U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return tax in foreign currency. Instructions for filing an amended tax return   To qualify for this method of payment, you must prepare a statement that shows the following information. Instructions for filing an amended tax return You were a Fulbright grantee and were paid in nonconvertible foreign currency. Instructions for filing an amended tax return The total grant you received during the year and the amount you received in nonconvertible foreign currency. Instructions for filing an amended tax return At least 70% of the grant was paid in nonconvertible foreign currency. Instructions for filing an amended tax return The statement must be certified by the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return educational foundation or commission paying the grant or other person having control of grant payments to you. Instructions for filing an amended tax return   You should prepare at least two copies of this statement. Instructions for filing an amended tax return Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Instructions for filing an amended tax return Figuring actual tax. Instructions for filing an amended tax return   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Instructions for filing an amended tax return If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Instructions for filing an amended tax return   Adjusted gross income that is blocked income × Total U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Instructions for filing an amended tax return A copy of the certified statement discussed earlier. Instructions for filing an amended tax return A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollars. Instructions for filing an amended tax return The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Instructions for filing an amended tax return Figuring estimated tax on nonconvertible foreign currency. Instructions for filing an amended tax return   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Instructions for filing an amended tax return   Adjusted gross income that is blocked income × Total estimated U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Instructions for filing an amended tax return Deposit of foreign currency with disbursing officer. Instructions for filing an amended tax return   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Instructions for filing an amended tax return Estimated tax installments. Instructions for filing an amended tax return   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Instructions for filing an amended tax return See Estimated Tax , later. Instructions for filing an amended tax return Deposit receipt. Instructions for filing an amended tax return   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Instructions for filing an amended tax return The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Instructions for filing an amended tax return Keep the copy for your records. Instructions for filing an amended tax return Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Instructions for filing an amended tax return IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Instructions for filing an amended tax return IRS computers quickly and automatically check for errors or other missing information. Instructions for filing an amended tax return Even returns with a foreign address can be e-filed! How to e-file. Instructions for filing an amended tax return   There are three ways you can e-file. Instructions for filing an amended tax return Use your personal computer. Instructions for filing an amended tax return Use a volunteer. Instructions for filing an amended tax return Many programs offering free tax help can e-file your return. Instructions for filing an amended tax return Use a tax professional. Instructions for filing an amended tax return Most tax professionals can e-file your return. Instructions for filing an amended tax return These methods are explained in detail in the instructions for your tax return. Instructions for filing an amended tax return Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Instructions for filing an amended tax return You claim the foreign earned income exclusion. Instructions for filing an amended tax return You claim the foreign housing exclusion or deduction. Instructions for filing an amended tax return You live in a foreign country. Instructions for filing an amended tax return Instead, use one of the following special addresses. Instructions for filing an amended tax return If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Instructions for filing an amended tax return O. Instructions for filing an amended tax return Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Instructions for filing an amended tax return However, you should not file with the addresses listed above if you are a bona fide resident of the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Instructions for filing an amended tax return Resident of U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Virgin Islands (USVI). Instructions for filing an amended tax return   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return return. Instructions for filing an amended tax return However, you must file a return with the USVI. Instructions for filing an amended tax return    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Instructions for filing an amended tax return Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Instructions for filing an amended tax return   If you are a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Instructions for filing an amended tax return File the original return with the United States and file a signed copy of the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Instructions for filing an amended tax return   You must complete Form 8689, Allocation of Individual Income Tax to the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Virgin Islands, and attach a copy to both your U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return return and your USVI return. Instructions for filing an amended tax return You should file your U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return return with the address listed under Where To File. Instructions for filing an amended tax return   See Publication 570, Tax Guide for Individuals With Income From U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Possessions, for information about filing Virgin Islands returns. Instructions for filing an amended tax return Resident of Guam. Instructions for filing an amended tax return   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Instructions for filing an amended tax return    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Instructions for filing an amended tax return O. Instructions for filing an amended tax return Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Instructions for filing an amended tax return Send your return to the address listed under Where To File. Instructions for filing an amended tax return   See Publication 570 for information about filing Guam returns. Instructions for filing an amended tax return Resident of the Commonwealth of the Northern Mariana Islands. Instructions for filing an amended tax return   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Instructions for filing an amended tax return    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Instructions for filing an amended tax return O. Instructions for filing an amended tax return Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Instructions for filing an amended tax return Send your return to the address listed under Where To File. Instructions for filing an amended tax return   See Publication 570 for information about filing Northern Mariana Islands returns. Instructions for filing an amended tax return Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident 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 This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Instructions for filing an amended tax return If you make this choice, the following two rules apply. Instructions for filing an amended tax return You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Instructions for filing an amended tax return You must file a joint income tax return for the year you make the choice. Instructions for filing an amended tax return This means that neither of you can claim under any tax treaty not to be a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return resident for a tax year for which the choice is in effect. Instructions for filing an amended tax return You can file joint or separate returns in years after the year in which you make the choice. Instructions for filing an amended tax return Example 1. Instructions for filing an amended tax return Pat Smith, a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizen, is married to Norman, a nonresident alien. Instructions for filing an amended tax return Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Instructions for filing an amended tax return Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Instructions for filing an amended tax return Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Instructions for filing an amended tax return Example 2. Instructions for filing an amended tax return When Bob and Sharon Williams got married, both were nonresident aliens. Instructions for filing an amended tax return In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Instructions for filing an amended tax return Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Instructions for filing an amended tax return Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Instructions for filing an amended tax return Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Instructions for filing an amended tax return If you do not choose to treat your nonresident alien spouse as a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return resident, you may be able to use head of household filing status. Instructions for filing an amended tax return To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Instructions for filing an amended tax return For more information, see Publication 501. Instructions for filing an amended tax return Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Instructions for filing an amended tax return To get an SSN for a nonresident alien spouse, apply at an office of the U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return Social Security Administration (SSA) or U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return consulate. Instructions for filing an amended tax return You must complete Form SS-5, Application for a Social Security Card, available at www. Instructions for filing an amended tax return socialsecurity. Instructions for filing an amended tax return gov or by calling 1-800-772-1213. Instructions for filing an amended tax return You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Instructions for filing an amended tax return If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Instructions for filing an amended tax return How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. Instructions for filing an amended tax return It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Instructions for filing an amended tax return (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Instructions for filing an amended tax return ) You generally make this choice when you file your joint return. Instructions for filing an amended tax return However, you also can make the choice by filing a joint amended return on Form 1040X. Instructions for filing an amended tax return Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Instructions for filing an amended tax return If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Instructions for filing an amended tax return You generally must file the amended joint return within 3 years from the date you filed your original U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Instructions for filing an amended tax return Table 1–1. Instructions for filing an amended tax return Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Instructions for filing an amended tax return   • The revocation must be made by the due date for filing the tax return for that tax year. Instructions for filing an amended tax return   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Instructions for filing an amended tax return The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Instructions for filing an amended tax return     • The name and address of any person who is revoking the choice for a deceased spouse. Instructions for filing an amended tax return     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Instructions for filing an amended tax return   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. Instructions for filing an amended tax return Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Instructions for filing an amended tax return   • If the surviving spouse is a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Instructions for filing an amended tax return   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. Instructions for filing an amended tax return Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Instructions for filing an amended tax return Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. Instructions for filing an amended tax return Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizen or resident alien at any time during the later tax year. Instructions for filing an amended tax return Example. Instructions for filing an amended tax return Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Instructions for filing an amended tax return They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Instructions for filing an amended tax return On January 10, 2012, Dick became a nonresident alien. Instructions for filing an amended tax return Judy had remained a nonresident alien. Instructions for filing an amended tax return Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Instructions for filing an amended tax return Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Instructions for filing an amended tax return For 2013, both are treated as nonresident aliens. Instructions for filing an amended tax return If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Instructions for filing an amended tax return Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Instructions for filing an amended tax return If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Instructions for filing an amended tax return Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return citizen or resident abroad as for a taxpayer in the United States. Instructions for filing an amended tax return For current instructions on making estimated tax payments, see Form 1040-ES. Instructions for filing an amended tax return If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Instructions for filing an amended tax return Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Instructions for filing an amended tax return (The return must cover all 12 months. Instructions for filing an amended tax return ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Instructions for filing an amended tax return See Publication 505 for more information. Instructions for filing an amended tax return The first installment of estimated tax is due on April 15, 2014. Instructions for filing an amended tax return Foreign earned income exclusion. Instructions for filing an amended tax return   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Instructions for filing an amended tax return In addition, you can reduce your income by your estimated foreign housing deduction. Instructions for filing an amended tax return However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Instructions for filing an amended tax return If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Instructions for filing an amended tax return   For more information about figuring your estimated tax, see Publication 505. Instructions for filing an amended tax return Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Instructions for filing an amended tax return 1). Instructions for filing an amended tax return   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Instructions for filing an amended tax return 1. Instructions for filing an amended tax return Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Instructions for filing an amended tax return See the filing instructions at www. Instructions for filing an amended tax return bsaefiling. Instructions for filing an amended tax return fincen. Instructions for filing an amended tax return treas. Instructions for filing an amended tax return gov/main. Instructions for filing an amended tax return html. Instructions for filing an amended tax return   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Instructions for filing an amended tax return You do not need to file the report if the assets are with a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Instructions for filing an amended tax return   More information about the filing of Form 114 can be found in the instructions for the form. Instructions for filing an amended tax return FinCEN Form 105. Instructions for filing an amended tax return   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Instructions for filing an amended tax return Certain recipients of currency or monetary instruments also must file Form 105. Instructions for filing an amended tax return   More information about the filing of Form 105 can be found in the instructions on the back of the form. Instructions for filing an amended tax return Form 8938. Instructions for filing an amended tax return   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Instructions for filing an amended tax return The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Instructions for filing an amended tax return Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Instructions for filing an amended tax return S. Instructions for filing an amended tax return person. Instructions for filing an amended tax return   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Instructions for filing an amended tax return   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Instructions for filing an amended tax return Prev  Up  Next   Home   More Online Publications