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Irs Amended Tax Return

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Irs Amended Tax Return

Irs amended tax return Publication 529 - Additional Material Prev  Up  Next   Home   More Online Publications
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Understanding Your CP3219A Notice

We've received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. The notice explains how the amount was calculated and how you can challenge it in U.S Tax Court.


What you need to do

  • Read the notice carefully – it explains the proposed increase or decrease in your tax. Note: The amounts shown as due on the notice may not match your previous notice because not all items can be challenged in tax court.
  • If you agree with the changes – sign the enclosed Form 5564, Notice of Deficiency - Waiver, and mail to the address shown on the notice.
  • If you don’t agree with the changes – you have the right to challenge the proposed changes by filing a petition with the U.S. Tax Court no later than the date listed on the notice. The Court can't consider your case if the petition is filed late.
  • If you don’t agree with the changes and have additional information – mail the information to the address listed on the notice. Our review won't extend the time you have to file a petition with the U.S. Tax Court.

You may want to…


Answers to Common Questions

Why did I receive the notice?

We received information from a third party that doesn’t match the information you reported on your return. This affects your tax return.

Is the notice a bill?

No. It shows the information we’ve received and how it affects your tax. It also provides you contact information for filing a petition with the tax court.

Can I get an extension of time to respond?

No. Once the CP3219A, Notice of Deficiency has been issued, we are unable to extend the time you have to respond or to file a petition with the U.S. Tax Court.

What do I need to do?

If you agree, sign the Form 5564, Notice of Deficiency - Waiver response form and mail to the address on the notice.

What if the information is wrong or if I disagree?

If you want us to consider additional information, send it to us, along with a written explanation supporting your position. You may contact us with the phone number provided on the first page of the notice. You may want to contact whoever reported the information and ask them to correct it. You should send your response to us as soon as possible, since we can't extend the time you have to file a petition with the tax court.

The information is wrong because someone else is using my name and social security number. What can I do?

Call us and let us know. You also can use this link to go to our Identity theft information webpage to find out more about what you can do.

I reported the information but I reported it incorrectly. Can I call you to correct my return?

We can accept your information over the phone for incorrectly reported information as long as the mistake doesn't increase or decrease your tax. If the information you provide over the phone isn't enough to resolve all issues with your case, we're unable to extend the time you have to file a petition with the tax court.

Do I need to amend my return?

If the information displayed in the “Changes to your tax return” section of the notice is correct, you don't need to amend your return unless you have additional income, credits or expenses to report. If you agree with our notice, follow the instructions to sign the Form 5564, Notice of Deficiency - Waiver and return it to us in the envelope provided. 

If you have additional income, credits or expenses to report, you may want to complete and submit a Form 1040-X, Amended U.S. Individual Income Tax Return. You can receive help at an IRS Taxpayer Assistance Center.

I want to check a copy of my original return. I don’t have one. How can I get one?

You can get a transcript of your return on our ”Order a Transcript” webpage at irs.gov. You also can get one by completing and sending us a Form 4506-T, Request for Transcript of Tax Return. We can't extend the time allowed to petition the tax court.

I don’t want a transcript of my return. I want a copy. How can I get one?

Did an accountant or some other person prepare your return? You could ask them for a copy.

I can’t get a copy of my return from a tax preparer. How else can I get a copy of it?

You can get a copy of your return by completing and sending us a Form 4506, Request for Copy of Tax Return. We charge a fee for tax return requests.

How can I find an IRS Taxpayer Assistance Center?

We have centers located throughout the country. Our website has directions on how to find the center nearest to you.

Why did it take you so long to contact me about this matter?

Our computer systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.

The notice says my taxes will increase. Will I be charged interest on the money I owe?

Yes, interest accrues on the unpaid balance until it is paid in full.

What happens if I can’t pay the full amount I owe?

You can make a payment plan with us when you can’t pay the full amount you owe.

How can I make a payment plan?

Call us at the toll-free number on the top right corner of your notice to talk about payment plans or learn more about them at this web page.


Tips for next year

You can avoid future problems by:

  • keeping accurate and full records
  • waiting until you get all of your income statements before filing your tax return
  • checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct
  • including all your income on your tax return
  • following the instructions on how to report income, expenses and deductions
  • filing an amended tax return for any information you receive after you’ve filed your return

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 28-Feb-2014

The Irs Amended Tax Return

Irs amended tax return 34. Irs amended tax return   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Irs amended tax return The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Irs amended tax return This chapter explains the following. Irs amended tax return Who is a qualifying child. Irs amended tax return The amount of the credit. Irs amended tax return How to claim the credit. Irs amended tax return The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. Irs amended tax return If you have no tax. Irs amended tax return   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Irs amended tax return If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. Irs amended tax return However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Irs amended tax return Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Irs amended tax return S. Irs amended tax return citizen, a U. Irs amended tax return S. Irs amended tax return national, or a resident of the United States. Irs amended tax return If the child was adopted, see Adopted child , later. Irs amended tax return For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Irs amended tax return Example 1. Irs amended tax return Your son turned 17 on December 30, 2013. Irs amended tax return He is a citizen of the United States and you claimed him as a dependent on your return. Irs amended tax return He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Irs amended tax return Example 2. Irs amended tax return Your daughter turned 8 years old in 2013. Irs amended tax return She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Irs amended tax return She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Irs amended tax return Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Irs amended tax return   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Irs amended tax return   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Irs amended tax return To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Irs amended tax return For more information about the substantial presence test, see Publication 519, U. Irs amended tax return S. Irs amended tax return Tax Guide for Aliens. Irs amended tax return Adopted child. Irs amended tax return   An adopted child is always treated as your own child. Irs amended tax return An adopted child includes a child lawfully placed with you for legal adoption. Irs amended tax return   If you are a U. Irs amended tax return S. Irs amended tax return citizen or U. Irs amended tax return S. Irs amended tax return national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Irs amended tax return Exceptions to time lived with you. Irs amended tax return   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Irs amended tax return Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Irs amended tax return   There are also exceptions for kidnapped children and children of divorced or separated parents. Irs amended tax return For details, see Residency Test in chapter 3. Irs amended tax return Qualifying child of more than one person. Irs amended tax return   A special rule applies if your qualifying child is the qualifying child of more than one person. Irs amended tax return For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Irs amended tax return Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Irs amended tax return Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Irs amended tax return The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Irs amended tax return If this amount is zero, you cannot take this credit because there is no tax to reduce. Irs amended tax return But you may be able to take the additional child tax credit. Irs amended tax return See Additional Child Tax Credit , later. Irs amended tax return Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Irs amended tax return Married filing jointly - $110,000. Irs amended tax return Single, head of household, or qualifying widow(er) - $75,000. Irs amended tax return Married filing separately - $55,000. Irs amended tax return Modified AGI. Irs amended tax return   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Irs amended tax return Any amount excluded from income because of the exclusion of income from  Puerto Rico. Irs amended tax return On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Irs amended tax return ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Irs amended tax return Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Irs amended tax return Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Irs amended tax return Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Irs amended tax return   If you do not have any of the above, your modified AGI is the same as your AGI. Irs amended tax return AGI. Irs amended tax return   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Irs amended tax return Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Irs amended tax return You cannot claim the child tax credit on Form 1040EZ. Irs amended tax return You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Irs amended tax return If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Irs amended tax return To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Irs amended tax return If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. Irs amended tax return If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. Irs amended tax return Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Irs amended tax return The additional child tax credit may give you a refund even if you do not owe any tax. Irs amended tax return How to claim the additional child tax credit. Irs amended tax return   To claim the additional child tax credit, follow the steps below. Irs amended tax return Make sure you figured the amount, if any, of your child tax credit. Irs amended tax return See Claiming the Credit , earlier. Irs amended tax return If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Irs amended tax return If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. Irs amended tax return Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Irs amended tax return Part I is distinct and separate from Parts II–IV. Irs amended tax return If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. Irs amended tax return Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). Irs amended tax return When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). Irs amended tax return If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. Irs amended tax return Parts II–IV Parts II–IV help you figure your additional child tax credit. Irs amended tax return Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. Irs amended tax return See How to claim the additional child tax credit , earlier. Irs amended tax return Prev  Up  Next   Home   More Online Publications