File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2009 Amended Tax Return

Vita Tax Locations 2012Ma Taxes Ng Army MilFile 2007 Tax Return Online Free2012 Federal Income Tax Forms 1040ezAmended Tax Return Deadline2008 1040xIrs Form 1040ez InstructionsHrblock LoginEz Form OnlineHow To Fill Out A 1040xAarp Free Tax PreparationFile 2012 TaxEz FormDo Taxes Online 2010Amended Tax Return 1098 TTax Correction FormIrs Gov Forms1040xTax Forms For 2009Income TaxAmend My 2012 Tax ReturnWww Myfreetaxes Com Unitedwayhoco OrgDo My Taxes Free OnlineWhere Do I File My State Taxes For FreeH&r Block Free FileMyfreetaxesIrs Gov State Tax FormsHow Can I File My State Taxes Online For FreeIrs Forms 1040ezFree Federal State Tax Forms1040ez File Online FreeWhere Can I File My 2010 Taxes Online For FreeEz1040Hr Block 2011Where To File 2012 Form 1040How To File 2010 TaxesFile Taxes Online Free H&r BlockMilitary Tax1040ez Tax Form 2013Federal Tax Income Return2013 1040ez Instructions

2009 Amended Tax Return

2009 amended tax return 4. 2009 amended tax return   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. 2009 amended tax return Higher income taxpayers. 2009 amended tax return Minimum required for higher income taxpayers. 2009 amended tax return Estate or trust payments of estimated tax. 2009 amended tax return Lowering or eliminating the penalty. 2009 amended tax return ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. 2009 amended tax return Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. 2009 amended tax return You may understand this chapter better if you can refer to a copy of your latest federal income tax return. 2009 amended tax return No penalty. 2009 amended tax return   Generally, you will not have to pay a penalty for 2013 if any of the following apply. 2009 amended tax return The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. 2009 amended tax return (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. 2009 amended tax return ) The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. 2009 amended tax return Your total tax for 2013 (defined later) minus your withholding is less than $1,000. 2009 amended tax return You did not have a tax liability for 2012. 2009 amended tax return You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. 2009 amended tax return IRS can figure the penalty for you. 2009 amended tax return   If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may not have to. 2009 amended tax return Generally, the IRS will figure the penalty for you and send you a bill. 2009 amended tax return   You only need to figure your penalty in the following three situations. 2009 amended tax return You are requesting a waiver of part, but not all, of the penalty. 2009 amended tax return You are using the annualized income installment method to figure the penalty. 2009 amended tax return You are treating the federal income tax withheld from your income as paid on the dates actually withheld. 2009 amended tax return However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. 2009 amended tax return See Form 2210 , later. 2009 amended tax return Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. 2009 amended tax return Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. 2009 amended tax return General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. 2009 amended tax return (Your 2012 tax return must cover a 12-month period. 2009 amended tax return ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. 2009 amended tax return Special rules for certain individuals. 2009 amended tax return   There are special rules for farmers and fishermen and certain higher income taxpayers. 2009 amended tax return Farmers and fishermen. 2009 amended tax return   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. 2009 amended tax return   See Farmers and Fishermen , later. 2009 amended tax return Higher income taxpayers. 2009 amended tax return   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . 2009 amended tax return This rule does not apply to farmers or fishermen. 2009 amended tax return   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. 2009 amended tax return Penalty figured separately for each period. 2009 amended tax return   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. 2009 amended tax return This is true even if you are due a refund when you file your income tax return. 2009 amended tax return Example. 2009 amended tax return You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. 2009 amended tax return Early in January 2014, you made an estimate of your total 2013 tax. 2009 amended tax return Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. 2009 amended tax return On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. 2009 amended tax return Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. 2009 amended tax return You do not owe a penalty for your payment due January 15, 2014. 2009 amended tax return However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. 2009 amended tax return Minimum required each period. 2009 amended tax return   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. 2009 amended tax return 5% of your 2013 tax, or 25% of your 2012 tax. 2009 amended tax return (Your 2012 tax return must cover a 12-month period. 2009 amended tax return ) Minimum required for higher income taxpayers. 2009 amended tax return   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. 2009 amended tax return 5% for 25% in (2) under General Rule . 2009 amended tax return When penalty is charged. 2009 amended tax return   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. 2009 amended tax return If a payment is mailed, the date of the U. 2009 amended tax return S. 2009 amended tax return postmark is considered the date of payment. 2009 amended tax return   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. 2009 amended tax return ) is considered to be the date of payment. 2009 amended tax return Estate or trust payments of estimated tax. 2009 amended tax return   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. 2009 amended tax return Amended returns. 2009 amended tax return    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. 2009 amended tax return If you file an amended return after the due date of the original return, use the tax shown on the original return. 2009 amended tax return   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. 2009 amended tax return This rule applies only if both original separate returns were filed on time. 2009 amended tax return 2012 separate returns and 2013 joint return. 2009 amended tax return    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. 2009 amended tax return You filed a separate return if you filed as single, head of household, or married filing separately. 2009 amended tax return 2012 joint return and 2013 separate returns. 2009 amended tax return    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. 2009 amended tax return You are filing a separate return if you file as single, head of household, or married filing separately. 2009 amended tax return   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. 2009 amended tax return Then multiply the tax on the joint return by the following fraction. 2009 amended tax return   The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. 2009 amended tax return Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. 2009 amended tax return Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. 2009 amended tax return For 2013, they file married filing separately. 2009 amended tax return Lisa figures her share of the tax on the 2012 joint return as follows. 2009 amended tax return 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. 2009 amended tax return 67% Lisa's part of tax on joint return ($6,484 × 88. 2009 amended tax return 67%) $ 5,749 Form 2210. 2009 amended tax return   In most cases, you do not need to file Form 2210. 2009 amended tax return The IRS will figure the penalty for you and send you a bill. 2009 amended tax return If you want us to figure the penalty for you, leave the penalty line on your return blank. 2009 amended tax return Do not file Form 2210. 2009 amended tax return   To determine if you should file Form 2210, see Part II of Form 2210. 2009 amended tax return If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. 2009 amended tax return If you use Form 2210, you cannot file Form 1040EZ. 2009 amended tax return   On Form 1040, enter the amount of your penalty on line 77. 2009 amended tax return If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. 2009 amended tax return If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. 2009 amended tax return   On Form 1040A, enter the amount of your penalty on line 46. 2009 amended tax return If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. 2009 amended tax return If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. 2009 amended tax return Lowering or eliminating the penalty. 2009 amended tax return    You may be able to lower or eliminate your penalty if you file Form 2210. 2009 amended tax return You must file Form 2210 with your return if any of the following applies. 2009 amended tax return You request a waiver. 2009 amended tax return See Waiver of Penalty , later. 2009 amended tax return You use the annualized income installment method. 2009 amended tax return See the explanation of this method under Annualized Income Installment Method (Schedule AI) . 2009 amended tax return You use your actual withholding for each payment period for estimated tax purposes. 2009 amended tax return See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). 2009 amended tax return You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. 2009 amended tax return Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. 2009 amended tax return Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. 2009 amended tax return Total tax for 2013. 2009 amended tax return   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. 2009 amended tax return    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). 2009 amended tax return Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. 2009 amended tax return The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. 2009 amended tax return Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. 2009 amended tax return   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. 2009 amended tax return   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. 2009 amended tax return Note. 2009 amended tax return When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. 2009 amended tax return Paid through withholding. 2009 amended tax return    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. 2009 amended tax return Add to that any write-in amount on line 72 identified as “Form 8689. 2009 amended tax return ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. 2009 amended tax return On Form 1040EZ, it is the amount on line 7. 2009 amended tax return No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. 2009 amended tax return S. 2009 amended tax return citizen or resident for the whole year. 2009 amended tax return For this rule to apply, your tax year must have included all 12 months of the year. 2009 amended tax return You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. 2009 amended tax return Example. 2009 amended tax return Ray, who is single and 22 years old, was unemployed for a few months during 2012. 2009 amended tax return He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. 2009 amended tax return He had no other income. 2009 amended tax return Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). 2009 amended tax return He filed a return only to have his withheld income tax refunded to him. 2009 amended tax return In 2013, Ray began regular work as an independent contractor. 2009 amended tax return Ray made no estimated tax payments in 2013. 2009 amended tax return Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. 2009 amended tax return Total tax for 2012. 2009 amended tax return   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. 2009 amended tax return    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). 2009 amended tax return Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. 2009 amended tax return The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. 2009 amended tax return Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. 2009 amended tax return   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. 2009 amended tax return   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. 2009 amended tax return Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. 2009 amended tax return If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. 2009 amended tax return Example. 2009 amended tax return The tax on Lori Lane's 2012 return was $12,400. 2009 amended tax return Her AGI was not more than $150,000 for either 2012 or 2013. 2009 amended tax return The tax on her 2013 return (Form 1040, line 55) is $13,044. 2009 amended tax return Line 56 (self-employment tax) is $8,902. 2009 amended tax return Her 2013 total tax is $21,946. 2009 amended tax return For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). 2009 amended tax return 90% of her 2013 tax is $19,751. 2009 amended tax return Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. 2009 amended tax return The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. 2009 amended tax return Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. 2009 amended tax return Different 2012 filing status. 2009 amended tax return    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. 2009 amended tax return Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. 2009 amended tax return If you qualify to use this method, it will result in the same penalty amount as the regular method. 2009 amended tax return However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. 2009 amended tax return You can use the short method only if you meet one of the following requirements. 2009 amended tax return You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). 2009 amended tax return You paid the same amount of estimated tax on each of the four payment due dates. 2009 amended tax return If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. 2009 amended tax return Note. 2009 amended tax return If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. 2009 amended tax return However, if the payment was only a few days early, the difference is likely to be small. 2009 amended tax return You cannot use the short method if any of the following apply. 2009 amended tax return You made any estimated tax payments late. 2009 amended tax return You checked box C or D in Part II of Form 2210. 2009 amended tax return You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. 2009 amended tax return S. 2009 amended tax return income tax withholding. 2009 amended tax return If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. 2009 amended tax return Also, you cannot use your actual withholding during each period to figure your payments for each period. 2009 amended tax return These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). 2009 amended tax return Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. 2009 amended tax return Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. 2009 amended tax return You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. 2009 amended tax return You paid one or more estimated tax payments on a date after the due date. 2009 amended tax return You paid at least one, but less than four, installments of estimated tax. 2009 amended tax return You paid estimated tax payments in un- equal amounts. 2009 amended tax return You use the annualized income installment method to figure your underpayment for each payment period. 2009 amended tax return You use your actual withholding during each payment period to figure your payments. 2009 amended tax return Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. 2009 amended tax return Enter the results on line 27 of Section B. 2009 amended tax return Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. 2009 amended tax return Complete lines 20 through 26 of the first column before going to line 20 of the next column. 2009 amended tax return Required installments—line 18. 2009 amended tax return   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). 2009 amended tax return This method—the regular method—is the one to use if you received your income evenly throughout the year. 2009 amended tax return   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. 2009 amended tax return First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. 2009 amended tax return See Annualized Income Installment Method (Schedule AI), later. 2009 amended tax return Payments made—line 19. 2009 amended tax return   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. 2009 amended tax return For special rules for figuring your payments, see Form 2210 instructions for line 19. 2009 amended tax return   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. 2009 amended tax return If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. 2009 amended tax return Actual withholding method. 2009 amended tax return    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. 2009 amended tax return You can make this choice separately for the tax withheld from your wages and for all other withholding. 2009 amended tax return This includes any excess social security and tier 1 RRTA tax withheld. 2009 amended tax return   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. 2009 amended tax return   If you use your actual withholding, you must check box D in Form 2210, Part II. 2009 amended tax return Then complete Form 2210 using the regular method (Part IV) and file it with your return. 2009 amended tax return Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. 2009 amended tax return The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. 2009 amended tax return For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. 2009 amended tax return A 3% rate applies to all four periods. 2009 amended tax return Payments. 2009 amended tax return    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. 2009 amended tax return For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. 2009 amended tax return You can use the table in the Form 2210 instructions to make your list. 2009 amended tax return Follow those instructions for listing income tax withheld and payments made with your return. 2009 amended tax return Use the list to determine when each underpayment was paid. 2009 amended tax return   If you mail your estimated tax payments, use the date of the U. 2009 amended tax return S. 2009 amended tax return postmark as the date of payment. 2009 amended tax return Line 1b. 2009 amended tax return   Apply the payments listed to underpayment balance in the first column until it is fully paid. 2009 amended tax return Apply payments in the order made. 2009 amended tax return Figuring the penalty. 2009 amended tax return   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. 2009 amended tax return On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. 2009 amended tax return On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. 2009 amended tax return If no payments are applied, figure the penalty on the amount on line 1a. 2009 amended tax return Aid for counting days. 2009 amended tax return    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. 2009 amended tax return Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. 2009 amended tax return In the same manner, find the number for the date the payment was made. 2009 amended tax return Subtract the due date “number” from the payment date “number. 2009 amended tax return ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. 2009 amended tax return Table 4-1. 2009 amended tax return Calendar To Determine the Number of Days a Payment Is Late Instructions. 2009 amended tax return Use this table with Form 2210 if you are completing Part IV, Section B. 2009 amended tax return First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. 2009 amended tax return Then, in the same manner, find the number for the date the payment was made. 2009 amended tax return Finally, subtract the due date number from the payment date number. 2009 amended tax return The result is the number of days the payment is late. 2009 amended tax return Example. 2009 amended tax return The payment due date is June 15 (61). 2009 amended tax return The payment was made on November 4 (203). 2009 amended tax return The payment is 142 days late (203 – 61). 2009 amended tax return Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. 2009 amended tax return Sept. 2009 amended tax return Oct. 2009 amended tax return Nov. 2009 amended tax return Dec. 2009 amended tax return Jan. 2009 amended tax return Feb. 2009 amended tax return Mar. 2009 amended tax return Apr. 2009 amended tax return 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. 2009 amended tax return Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. 2009 amended tax return To figure your underpayment using this method, complete Form 2210, Schedule AI. 2009 amended tax return Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. 2009 amended tax return If you use the annualized income installment method, you must check box C in Part II of Form 2210. 2009 amended tax return Also, you must attach Form 2210 and Schedule AI to your return. 2009 amended tax return If you use Schedule AI for any payment due date, you must use it for all payment due dates. 2009 amended tax return Completing Schedule AI. 2009 amended tax return   Follow the Form 2210 instructions to complete Schedule AI. 2009 amended tax return For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. 2009 amended tax return If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. 2009 amended tax return Note. 2009 amended tax return Each period includes amounts from the previous period(s). 2009 amended tax return Period (a) includes items for January 1 through March 31. 2009 amended tax return Period (b) includes items for January 1 through May 31. 2009 amended tax return Period (c) includes items for January 1 through August 31. 2009 amended tax return Period (d) includes items for the entire year. 2009 amended tax return Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. 2009 amended tax return The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. 2009 amended tax return If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. 2009 amended tax return Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. 2009 amended tax return The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. 2009 amended tax return Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . 2009 amended tax return See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. 2009 amended tax return Form 2210-F. 2009 amended tax return   Use Form 2210-F to figure any underpayment penalty. 2009 amended tax return Do not attach it to your return unless you check a box in Part I. 2009 amended tax return However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. 2009 amended tax return Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. 2009 amended tax return Keep your filled-in Form 2210-F for your records. 2009 amended tax return    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. 2009 amended tax return Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. 2009 amended tax return You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. 2009 amended tax return You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. 2009 amended tax return You had a reasonable cause for not making the payment. 2009 amended tax return Your underpayment was not due to willful neglect. 2009 amended tax return How to request a waiver. 2009 amended tax return   To request a waiver, see the Instructions for Form 2210. 2009 amended tax return Farmers and fishermen. 2009 amended tax return   To request a waiver, see the Instructions for Form 2210-F. 2009 amended tax return Federally declared disaster. 2009 amended tax return   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. 2009 amended tax return During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. 2009 amended tax return Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. 2009 amended tax return If you still owe a penalty after the automatic waiver is applied, we will send you a bill. 2009 amended tax return   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. 2009 amended tax return Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. 2009 amended tax return If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. 2009 amended tax return   Details on the applicable disaster postponement period can be found at IRS. 2009 amended tax return gov. 2009 amended tax return Enter Tax Relief in Disaster Situations. 2009 amended tax return Select the federally declared disaster that affected you. 2009 amended tax return    Worksheet 4-1. 2009 amended tax return 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. 2009 amended tax return To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. 2009 amended tax return                   1. 2009 amended tax return Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. 2009 amended tax return       2. 2009 amended tax return Enter your annualized qualified dividends for the period 2. 2009 amended tax return           3. 2009 amended tax return Are you filing Schedule D?               □ Yes. 2009 amended tax return Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. 2009 amended tax return If either line 15 or line 16 is blank or a loss, enter -0-. 2009 amended tax return 3. 2009 amended tax return             □ No. 2009 amended tax return Enter your annualized capital gain distributions from Form 1040, line 13             4. 2009 amended tax return Add lines 2 and 3   4. 2009 amended tax return           5. 2009 amended tax return If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. 2009 amended tax return Otherwise, enter -0-   5. 2009 amended tax return           6. 2009 amended tax return Subtract line 5 from line 4. 2009 amended tax return If zero or less, enter -0- 6. 2009 amended tax return       7. 2009 amended tax return Subtract line 6 from line 1. 2009 amended tax return If zero or less, enter -0- 7. 2009 amended tax return       8. 2009 amended tax return Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. 2009 amended tax return 8. 2009 amended tax return       9. 2009 amended tax return Enter the smaller of line 1 or line 8 9. 2009 amended tax return       10. 2009 amended tax return Enter the smaller of line 7 or line 9 10. 2009 amended tax return       11. 2009 amended tax return Subtract line 10 from line 9. 2009 amended tax return This amount is taxed at 0% 11. 2009 amended tax return       12. 2009 amended tax return Enter the smaller of line 1 or line 6 12. 2009 amended tax return       13. 2009 amended tax return Enter the amount from line 11 13. 2009 amended tax return       14. 2009 amended tax return Subtract line 13 from line 12 14. 2009 amended tax return       15. 2009 amended tax return Multiply line 14 by 15% (. 2009 amended tax return 15) 15. 2009 amended tax return   16. 2009 amended tax return Figure the tax on the amount on line 7. 2009 amended tax return If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. 2009 amended tax return If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. 2009 amended tax return   17. 2009 amended tax return Add lines 15 and 16 17. 2009 amended tax return   18. 2009 amended tax return Figure the tax on the amount on line 1. 2009 amended tax return If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. 2009 amended tax return If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. 2009 amended tax return   19. 2009 amended tax return Tax on all taxable income. 2009 amended tax return Enter the smaller of line 17 or line 18. 2009 amended tax return Also enter this amount on line 12 of Schedule AI in the appropriate column. 2009 amended tax return However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. 2009 amended tax return   Worksheet 4-2. 2009 amended tax return 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. 2009 amended tax return             1. 2009 amended tax return Enter the amount from line 11 of Schedule AI for the period 1. 2009 amended tax return   2. 2009 amended tax return Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. 2009 amended tax return   3. 2009 amended tax return Add lines 1 and 2 3. 2009 amended tax return   4. 2009 amended tax return Tax on the amount on line 3. 2009 amended tax return Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. 2009 amended tax return See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. 2009 amended tax return (Note. 2009 amended tax return You do not have to use the same method for each period on Schedule AI. 2009 amended tax return ) 4. 2009 amended tax return   5. 2009 amended tax return Tax on the amount on line 2. 2009 amended tax return If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. 2009 amended tax return If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. 2009 amended tax return   6. 2009 amended tax return Subtract line 5 from line 4. 2009 amended tax return Enter the result here and on line 12 of Schedule AI. 2009 amended tax return If zero or less,  enter -0- 6. 2009 amended tax return             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. 2009 amended tax return     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. 2009 amended tax return If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. 2009 amended tax return Complete the rest of Form 8615 according to its instructions. 2009 amended tax return Then complete lines 5 and 6 above. 2009 amended tax return     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. 2009 amended tax return Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). 2009 amended tax return Next, determine if you have a capital gain excess. 2009 amended tax return     Figuring capital gain excess. 2009 amended tax return To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). 2009 amended tax return If the result is more than zero, that amount is your capital gain excess. 2009 amended tax return     No capital gain excess. 2009 amended tax return If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. 2009 amended tax return Then complete lines 5 and 6 above. 2009 amended tax return     Capital gain excess. 2009 amended tax return If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. 2009 amended tax return Then complete lines 5 and 6 above. 2009 amended tax return     Make the modifications below only for purposes of filling out Worksheet 4-2 above. 2009 amended tax return     a. 2009 amended tax return Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. 2009 amended tax return     b. 2009 amended tax return Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. 2009 amended tax return     c. 2009 amended tax return Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. 2009 amended tax return     d. 2009 amended tax return Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). 2009 amended tax return   Prev  Up  Next   Home   More Online Publications

The 2009 Amended Tax Return

2009 amended tax return Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. 2009 amended tax return Tax questions. 2009 amended tax return What's New for 2013 Increased section 179 deduction dollar limits. 2009 amended tax return  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). 2009 amended tax return This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. 2009 amended tax return See Dollar Limits under How Much Can You Deduct in chapter 2. 2009 amended tax return Depreciation limits on business vehicles. 2009 amended tax return  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. 2009 amended tax return The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. 2009 amended tax return See Maximum Depreciation Deduction in chapter 5. 2009 amended tax return Special allowance for qualified second generation biofuel plant property. 2009 amended tax return . 2009 amended tax return  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. 2009 amended tax return Election to accelerate minimum tax credits for round 3 extension property. 2009 amended tax return . 2009 amended tax return  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. 2009 amended tax return What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. 2009 amended tax return  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. 2009 amended tax return Also, the definition of section 179 property will no longer include certain qualified real property. 2009 amended tax return Expiration of the 7-year recovery period for motor sports entertainment complexes. 2009 amended tax return  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. 2009 amended tax return Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. 2009 amended tax return  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. 2009 amended tax return Expiration of the accelerated depreciation for qualified Indian reservation property. 2009 amended tax return  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. 2009 amended tax return Expiration of the 3-year recovery period for certain race horses. 2009 amended tax return  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. 2009 amended tax return Reminders Photographs of missing children. 2009 amended tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2009 amended tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2009 amended tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2009 amended tax return Introduction Future developments. 2009 amended tax return   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. 2009 amended tax return irs. 2009 amended tax return gov/pub946. 2009 amended tax return This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). 2009 amended tax return It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. 2009 amended tax return The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. 2009 amended tax return For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. 2009 amended tax return Definitions. 2009 amended tax return   Many of the terms used in this publication are defined in the Glossary near the end of the publication. 2009 amended tax return Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. 2009 amended tax return Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. 2009 amended tax return For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. 2009 amended tax return   We welcome your comments about this publication and your suggestions for future editions. 2009 amended tax return   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2009 amended tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2009 amended tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2009 amended tax return   You can send us comments from www. 2009 amended tax return irs. 2009 amended tax return gov/formspubs/. 2009 amended tax return Select “Comment on Tax Forms and Publications” under “More Information. 2009 amended tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2009 amended tax return Ordering forms and publications. 2009 amended tax return   Visit www. 2009 amended tax return irs. 2009 amended tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2009 amended tax return Internal Revenue Service 1201 N. 2009 amended tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2009 amended tax return   If you have a tax question, check the information available on IRS. 2009 amended tax return gov or call 1-800-829-1040. 2009 amended tax return We cannot answer tax questions sent to either of the above addresses. 2009 amended tax return Prev  Up  Next   Home   More Online Publications