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Irs Amended Return

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Irs Amended Return

Irs amended return 9. Irs amended return   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Irs amended return Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Irs amended return However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Irs amended return See Table 9-1 for a list of tax treaty countries. Irs amended return You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Irs amended return See Income Entitled to Tax Treaty Benefits in chapter 8. Irs amended return Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Irs amended return Useful Items - You may want to see: Publication 901 U. Irs amended return S. Irs amended return Tax Treaties Form (and Instructions) 1040NR U. Irs amended return S. Irs amended return Nonresident Alien Income Tax Return 1040NR-EZ U. Irs amended return S. Irs amended return Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Irs amended return Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Irs amended return Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Irs amended return Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Irs amended return Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Irs amended return To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Irs amended return Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Irs amended return Example. Irs amended return Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Irs amended return He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Irs amended return His dividends are not effectively connected with that business. Irs amended return He has no deductions other than his own personal exemption. Irs amended return His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Irs amended return Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Irs amended return The conditions for claiming the exemptions vary under each tax treaty. Irs amended return For more information about the conditions under a particular tax treaty, see Publication 901. Irs amended return Or, you may download the complete text of most U. Irs amended return S. Irs amended return tax treaties at IRS. Irs amended return gov. Irs amended return Technical explanations for many of those treaties are also available at that site. Irs amended return Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Irs amended return These types of income may be exempt from U. Irs amended return S. Irs amended return tax or may be subject to a reduced rate of tax. Irs amended return For more information, see Publication 901 or the applicable tax treaty. Irs amended return Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Irs amended return Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Irs amended return Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Irs amended return Spending part of a day in the United States counts as a day of presence. Irs amended return Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Irs amended return Note. Irs amended return Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Irs amended return Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Irs amended return S. Irs amended return income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Irs amended return Many treaties also provide an exemption for engaging in research. Irs amended return Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Irs amended return A substantial part of that person's time must be devoted to those duties. Irs amended return The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Irs amended return If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Irs amended return See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Irs amended return Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Irs amended return However, a difference exists among treaties as to who qualifies for this benefit. Irs amended return Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Irs amended return Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Irs amended return Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Irs amended return Chapter 10 of this publication also has information for employees of foreign governments. Irs amended return Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Irs amended return Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Irs amended return If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Irs amended return See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Irs amended return Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Irs amended return Generally, gains from the sale or exchange of real property located in the United States are taxable. Irs amended return Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Irs amended return U. Irs amended return S. Irs amended return Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Irs amended return (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Irs amended return ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Irs amended return This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Irs amended return See Reporting Treaty Benefits Claimed . Irs amended return In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Irs amended return S. Irs amended return tax under the treaty. Irs amended return However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Irs amended return Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Irs amended return Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Irs amended return On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Irs amended return Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Irs amended return Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Irs amended return Include this tax on Form 1040, line 61. Irs amended return On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Irs amended return Example. Irs amended return Jacques Dubois, who is a resident of the United States under Article 4 of the U. Irs amended return S. Irs amended return -France income tax treaty, receives French social security benefits. Irs amended return Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Irs amended return Mr. Irs amended return Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Irs amended return Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Irs amended return S. Irs amended return resident receives social security benefits from Canada or Germany, those benefits are treated for U. Irs amended return S. Irs amended return income tax purposes as if they were received under the social security legislation of the United States. Irs amended return If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Irs amended return You are not required to file a Form 8833 for those benefits. Irs amended return Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Irs amended return Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Irs amended return However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Irs amended return S. Irs amended return tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Irs amended return This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Irs amended return Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Irs amended return S. Irs amended return -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Irs amended return If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Irs amended return Saving clause. Irs amended return   Most tax treaties have a saving clause. Irs amended return A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Irs amended return Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Irs amended return However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Irs amended return Read the treaty to find out if it has a saving clause and an exception to it. Irs amended return Time limit for claiming treaty exemptions. Irs amended return   Many treaties limit the number of years you can claim a treaty exemption. Irs amended return For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Irs amended return Once you reach this limit, you can no longer claim the treaty exemption. Irs amended return See the treaty or Publication 901 for the time limits that apply. Irs amended return How to report income on your tax return. Irs amended return   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Irs amended return S. Irs amended return tax under the treaty. Irs amended return However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Irs amended return Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Irs amended return Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Irs amended return On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Irs amended return Example. Irs amended return Mr. Irs amended return Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Irs amended return He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Irs amended return S. Irs amended return tax in those years under Article 20 of the U. Irs amended return S. Irs amended return -People's Republic of China income tax treaty. Irs amended return On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Irs amended return Even though Mr. Irs amended return Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Irs amended return S. Irs amended return -People's Republic of China treaty dated April 30, 1984. Irs amended return Mr. Irs amended return Yu should submit Form W-9 and the required statement to the payor. Irs amended return Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Irs amended return See below, for the situations where you are not required to file Form 8833. Irs amended return You must file a U. Irs amended return S. Irs amended return tax return and Form 8833 if you claim the following treaty benefits. Irs amended return You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Irs amended return S. Irs amended return real property interest based on a treaty. Irs amended return You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Irs amended return You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Irs amended return These are the more common situations for which Form 8833 is required. Irs amended return Exceptions. Irs amended return   You do not have to file Form 8833 for any of the following situations. Irs amended return You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Irs amended return You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Irs amended return This includes taxable scholarship and fellowship grants. Irs amended return You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Irs amended return You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Irs amended return The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Irs amended return You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Irs amended return S. Irs amended return corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Irs amended return S. Irs amended return financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Irs amended return S. Irs amended return financial institution, qualified intermediary, or withholding foreign partnership or trust. Irs amended return The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Irs amended return Penalty for failure to provide required information on Form 8833. Irs amended return   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Irs amended return Additional information. Irs amended return   For additional information, see section 301. Irs amended return 6114-1(c) of the Income Tax Regulations. Irs amended return Table 9-1. Irs amended return Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Irs amended return D. Irs amended return ) Australia TIAS 10773 Dec. Irs amended return 1, 1983 1986-2 C. Irs amended return B. Irs amended return 220 1986-2 C. Irs amended return B. Irs amended return 246 Protocol TIAS Jan. Irs amended return 1, 2004     Austria TIAS Jan. Irs amended return 1, 1999     Bangladesh TIAS Jan. Irs amended return 1, 2007     Barbados TIAS 11090 Jan. Irs amended return 1, 1984 1991-2 C. Irs amended return B. Irs amended return 436 1991-2 C. Irs amended return B. Irs amended return 466 Protocol TIAS Jan. Irs amended return 1, 1994     Protocol TIAS Jan. Irs amended return 1, 2005     Belgium TIAS Jan. Irs amended return 1, 2008     Bulgaria TIAS Jan. Irs amended return 1, 2009     Canada2 TIAS 11087 Jan. Irs amended return 1, 1985 1986-2 C. Irs amended return B. Irs amended return 258 1987-2 C. Irs amended return B. Irs amended return 298 Protocol TIAS Jan. Irs amended return 1, 1996     Protocol TIAS Dec. Irs amended return 16, 1997     Protocol TIAS Jan. Irs amended return 1, 2009     China, People's Republic of TIAS 12065 Jan. Irs amended return 1, 1987 1988-1 C. Irs amended return B. Irs amended return 414 1988-1 C. Irs amended return B. Irs amended return 447 Commonwealth of Independent States3 TIAS 8225 Jan. Irs amended return 1, 1976 1976-2 C. Irs amended return B. Irs amended return 463 1976-2 C. Irs amended return B. Irs amended return 475 Cyprus TIAS 10965 Jan. Irs amended return 1, 1986 1989-2 C. Irs amended return B. Irs amended return 280 1989-2 C. Irs amended return B. Irs amended return 314 Czech Republic TIAS Jan. Irs amended return 1, 1993     Denmark TIAS Jan. Irs amended return 1, 2001     Protocol TIAS Jan. Irs amended return 1, 2008     Egypt TIAS 10149 Jan. Irs amended return 1, 1982 1982-1 C. Irs amended return B. Irs amended return 219 1982-1 C. Irs amended return B. Irs amended return 243 Estonia TIAS Jan. Irs amended return 1, 2000     Finland TIAS 12101 Jan. Irs amended return 1, 1991     Protocol TIAS Jan. Irs amended return 1, 2008     France TIAS Jan. Irs amended return 1, 1996     Protocol TIAS Jan. Irs amended return 1, 2007     Protocol TIAS Jan. Irs amended return 1, 2010     Germany TIAS Jan. Irs amended return 1, 1990     Protocol TIAS Jan. Irs amended return 1, 2008     Greece TIAS 2902 Jan. Irs amended return 1, 1953 1958-2 C. Irs amended return B. Irs amended return 1054 T. Irs amended return D. Irs amended return 6109, 1954-2 C. Irs amended return B. Irs amended return 638 Hungary TIAS 9560 Jan. Irs amended return 1, 1980 1980-1 C. Irs amended return B. Irs amended return 333 1980-1 C. Irs amended return B. Irs amended return 354 Iceland TIAS Jan. Irs amended return 1, 2009     India TIAS Jan. Irs amended return 1, 1991     Indonesia TIAS 11593 Jan. Irs amended return 1, 1990     Ireland TIAS Jan. Irs amended return 1, 1998     Israel TIAS Jan. Irs amended return 1, 1995     Italy TIAS Jan. Irs amended return 1, 2010     Jamaica TIAS 10207 Jan. Irs amended return 1, 1982 1982-1 C. Irs amended return B. Irs amended return 257 1982-1 C. Irs amended return B. Irs amended return 291 Japan TIAS Jan. Irs amended return 1, 2005     Kazakhstan TIAS Jan. Irs amended return 1, 1996     Korea, South TIAS 9506 Jan. Irs amended return 1, 1980 1979-2 C. Irs amended return B. Irs amended return 435 1979-2 C. Irs amended return B. Irs amended return 458 Latvia TIAS Jan. Irs amended return 1, 2000     Lithuania TIAS Jan. Irs amended return 1, 2000     Luxembourg TIAS Jan. Irs amended return 1, 2001     Malta TIAS Jan. Irs amended return 1, 2011     Mexico TIAS Jan. Irs amended return 1, 1994 1994-2 C. Irs amended return B. Irs amended return 424 1994-2 C. Irs amended return B. Irs amended return 489 Protocol TIAS Oct. Irs amended return 26, 1995     Protocol TIAS Jan. Irs amended return 1, 2004     Morocco TIAS 10195 Jan. Irs amended return 1, 1981 1982-2 C. Irs amended return B. Irs amended return 405 1982-2 C. Irs amended return B. Irs amended return 427 Netherlands TIAS Jan. Irs amended return 1, 1994     Protocol TIAS Jan. Irs amended return 1, 2005     New Zealand TIAS 10772 Nov. Irs amended return 2, 1983 1990-2 C. Irs amended return B. Irs amended return 274 1990-2 C. Irs amended return B. Irs amended return 303 Protocol TIAS Jan. Irs amended return 1, 2011     Norway TIAS 7474 Jan. Irs amended return 1, 1971 1973-1 C. Irs amended return B. Irs amended return 669 1973-1 C. Irs amended return B. Irs amended return 693 Protocol TIAS 10205 Jan. Irs amended return 1, 1982 1982-2 C. Irs amended return B. Irs amended return 440 1982-2 C. Irs amended return B. Irs amended return 454 Pakistan TIAS 4232 Jan. Irs amended return 1, 1959 1960-2 C. Irs amended return B. Irs amended return 646 T. Irs amended return D. Irs amended return 6431, 1960-1 C. Irs amended return B. Irs amended return 755 Philippines TIAS 10417 Jan. Irs amended return 1, 1983 1984-2 C. Irs amended return B. Irs amended return 384 1984-2 C. Irs amended return B. Irs amended return 412 Poland TIAS 8486 Jan. Irs amended return 1, 1974 1977-1 C. Irs amended return B. Irs amended return 416 1977-1 C. Irs amended return B. Irs amended return 427 Portugal TIAS Jan. Irs amended return 1, 1996     Romania TIAS 8228 Jan. Irs amended return 1, 1974 1976-2 C. Irs amended return B. Irs amended return 492 1976-2 C. Irs amended return B. Irs amended return 504 Russia TIAS Jan. Irs amended return 1, 1994     Slovak Republic TIAS Jan. Irs amended return 1, 1993     Slovenia TIAS Jan. Irs amended return 1, 2002     South Africa TIAS Jan. Irs amended return 1, 1998     Spain TIAS Jan. Irs amended return 1, 1991     Sri Lanka TIAS Jan. Irs amended return 1, 2004     Sweden TIAS Jan. Irs amended return 1, 1996     Protocol TIAS Jan. Irs amended return 1, 2007     Switzerland TIAS Jan. Irs amended return 1, 1998     Thailand TIAS Jan. Irs amended return 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Irs amended return 1, 1970 1971-2 C. Irs amended return B. Irs amended return 479   Tunisia TIAS Jan. Irs amended return 1, 1990     Turkey TIAS Jan. Irs amended return 1, 1998     Ukraine TIAS Jan. Irs amended return 1, 2001     United Kingdom TIAS Jan. Irs amended return 1, 2004     Venezuela TIAS Jan. Irs amended return 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Irs amended return 3The U. Irs amended return S. Irs amended return -U. Irs amended return S. Irs amended return S. Irs amended return R. Irs amended return income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Irs amended return Prev  Up  Next   Home   More Online Publications
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Indications your identity may have been stolen and how to report it to us

Your identity may have been stolen if you receive a letter from the IRS stating or learn from a tax professional that ...

  1. ... you filed more than one tax return or someone has already filed using your information.

  2. ... you have a balance due, refund offset or have had collection actions taken against you for a year you did not file.

    and / or

  3. ... you received wages from an employer you have not worked for.

If you receive such a letter from the IRS and you suspect your identity has been stolen, respond immediately to the name, address, phone number or fax listed on the IRS letter or contact the IRS to determine if the letter is a legitimate IRS letter.

If you become the victim of identity theft outside of the tax system or believe you may be at risk due to a lost/stolen purse or wallet, questionable credit card activity or credit report, etc., you are encouraged to contact the IRS at the Identity Protection Specialized Unit, toll-free at 1-800-908-4490 so we can take steps to further secure your account.

The IPSU hours of Operation: Monday – Friday, 7 a.m. - 7 p.m. your local time (Alaska & Hawaii follow Pacific Time).

You will need to fill out the IRS Identity Theft Affidavit, Form 14039. Please be sure to write legibly and follow the instructions on the back of the form.


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Page Last Reviewed or Updated: 06-Dec-2013

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The Irs Amended Return

Irs amended return Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Irs amended return Accrued leave payment Disability retirement and, Accrued leave payment. Irs amended return Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). Irs amended return Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Irs amended return Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. Irs amended return Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. Irs amended return Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. Irs amended return Bequests, Gifts and inheritances. Irs amended return Blind persons Standard deduction for, Higher standard deduction for blindness. Irs amended return C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. Irs amended return Chronically ill, defined, Terminally or chronically ill defined. Irs amended return Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. Irs amended return Contributions Foreign employment, Foreign employment contributions. Irs amended return Pension or annuity, Cost. Irs amended return Cost, pension or annuity, Cost. Irs amended return Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. Irs amended return Standard deduction, Decedent's final return. Irs amended return Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. Irs amended return Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. Irs amended return Disability Person with, Persons with disabilities. Irs amended return Physician's statement, Physician's statement. Irs amended return Total and permanent, Permanent and total disability. Irs amended return Disability income, Disability Pensions, Other compensation. Irs amended return , Disability income. Irs amended return Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. Irs amended return E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). Irs amended return Employment tax withholding, Reminders Employment taxes, Employment taxes. Irs amended return Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Irs amended return Filing requirements Decedents, Dependents. Irs amended return General requirements, General Requirements Surviving spouse, Surviving spouse. Irs amended return Final return for decedent Standard deduction, Decedent's final return. Irs amended return First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. Irs amended return Form, Credit for the Elderly or the Disabled, Physician's statement. Irs amended return 1099-R, Form 1099-R. Irs amended return , Form 1099-R. Irs amended return 5329, Form 5329. Irs amended return 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. Irs amended return W-4P, Withholding. Irs amended return Free tax services, Free help with your tax return. Irs amended return G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. Irs amended return H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. Irs amended return Gross, defined, Gross income. Irs amended return Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. Irs amended return Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. Irs amended return Deductible contribution, Deductible contribution. Irs amended return Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. Irs amended return Injury benefits, Sickness and Injury Benefits, Cost paid by you. Irs amended return Insurance Accident and health, Other compensation. Irs amended return , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. Irs amended return Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. Irs amended return L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Irs amended return Maintenance and personal care services, Maintenance and personal care services. Irs amended return Qualified insurance contracts, Qualified long-term care insurance contracts. Irs amended return Qualified services, Qualified long-term care services. Irs amended return Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. Irs amended return Lump-sum distributions, Lump-sum distributions. Irs amended return Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. Irs amended return Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. Irs amended return Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. Irs amended return Blind spouse Standard deduction, Spouse 65 or older or blind. Irs amended return Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. Irs amended return , Medicare Part B. Irs amended return , Medicare Part D. Irs amended return Benefits, Medicare. Irs amended return Medicines, Medicines Imported, Imported medicines and drugs. Irs amended return Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. Irs amended return Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. Irs amended return N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. Irs amended return Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. Irs amended return Nontaxable income, Payments from a state fund for victims of crime. Irs amended return Accident or health insurance benefits, Other compensation. Irs amended return Bequests, Gifts and inheritances. Irs amended return Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. Irs amended return Inheritances, Gifts and inheritances. Irs amended return Mortgage assistance payments, Mortgage assistance payments. Irs amended return No-fault insurance benefits, Other compensation. Irs amended return Nutrition program for elderly, Nutrition Program for the Elderly. Irs amended return Public assistance payments, Welfare benefits. Irs amended return Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. Irs amended return Winter energy use, Payments to reduce cost of winter energy use. Irs amended return Workers' compensation, Workers' Compensation Nursing home, Nursing home. Irs amended return Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. Irs amended return Nutrition program for elderly, Nutrition Program for the Elderly. Irs amended return O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Irs amended return Other items, Other Items Overall limitation, Overall limitation. Irs amended return P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. Irs amended return Prepaid insurance premiums, Prepaid insurance premiums. Irs amended return Preparer, paid, Reminders Preparing your return, Return preparation assistance. Irs amended return Profit-sharing plan, Retirement and profit-sharing plans. Irs amended return Public assistance payments, Welfare benefits. Irs amended return Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. Irs amended return Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. Irs amended return Executors and administrators, Dependents. Irs amended return Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. Irs amended return Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. Irs amended return Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. Irs amended return Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. Irs amended return Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). Irs amended return Blind persons, Higher standard deduction for blindness. Irs amended return Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. Irs amended return Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. Irs amended return Starting date, annuity, Cost. Irs amended return State fund for victims of crime, Payments from a state fund for victims of crime. Irs amended return Substantial gainful activity, Substantial gainful activity. Irs amended return Surrender of Iife insurance, Surrender of policy for cash. Irs amended return Surviving Spouse, Reminders Surviving spouse, Surviving spouse. Irs amended return Surviving spouse, insurance, Surviving spouse. Irs amended return Survivors of retirees, Survivors of retirees. Irs amended return T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Irs amended return Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. Irs amended return Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. Irs amended return Total and permanent disability, defined, Permanent and total disability. Irs amended return Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. Irs amended return S. Irs amended return citizen or resident, U. Irs amended return S. Irs amended return citizen or resident alien. Irs amended return Unemployment compensation, Unemployment compensation. Irs amended return V Veterans' benefits, Veterans' benefits. Irs amended return Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. Irs amended return Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Irs amended return Volunteer work, Volunteer work. Irs amended return W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. Irs amended return Withholding Employment tax, Reminders Pensions and annuities, Withholding. Irs amended return Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. Irs amended return Prev  Up     Home   More Online Publications