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

2014 Federal Tax Form 1040ezWww Irs Gov Form 1040x Instructions2009 Free Tax SoftwareHow To File Your 2012 Tax ReturnEz Form 10401040 Tax Form 2011Free Tax Forms 2011Can Still E File 2011 TaxesWww.irs.gov/form 1040x1040nr Form 2011Http Www Hrblock ComFile 1040x Online FreeHow Do You Amend TaxesIrs Gov 2012 Tax FormsEz Tax Form2011 1040 Ez FormH&r Block Tax Cut 2011Irs Gov Vita1040ez Instructions 2013Tax Software 2011Turbotax Free EditionAmend Your Tax Return1040 Ez 2011 Form1040ez Instructions 2013File 1040ez Online FreeForm1040ezHow To File 1040nr OnlineWhen Is The Last Day To File Taxes 2014Irs Tax Return1040x Amended Return FormH&r Block Online Tax FilingFiling Taxes With Unemployment Income 2011Irs 2012 Tax ReturnTurbo Tax AmendmentIrs Free EfileWhere Can I File My State Taxes For Free940 Tax Form 2012E File 2012 TaxesTax Penalty UnderpaymentHttps Www Freefilefillableforms Org

2009 Amended Tax Return

2009 amended tax return Index Symbols 403(b) plans, 403(b) Plans A Accounting methods, Nonaccrual-Experience Method Acquisition date: Special depreciation allowance, Acquisition date test. 2009 amended tax return Special Liberty Zone depreciation allowance, Acquisition date test. 2009 amended tax return Annuities, tax-sheltered 403(b) plans, 403(b) Plans Assistance (see Tax help) Automobile (see Passenger automobile) B Bonds: New York Liberty, Tax Incentives for New York Liberty Zone Qualified zone academy, Issuance of Qualified Zone Academy Bonds C Car (see Passenger automobile) Car expenses, Car Expenses Catch-up contributions, 403(b), 403(b) Plans Child and dependent care, Child and Dependent Care Expenses Church employees and ministers, Years of service for church employees and ministers. 2009 amended tax return Clean-fuel vehicle, Electric and Clean-Fuel Vehicles Comments, Comments and suggestions. 2009 amended tax return Credit: Child and dependent care, Child and Dependent Care Expenses Credit for pension plan startup, Credit For Pension Plan Startup Costs Electric vehicles, Electric and Clean-Fuel Vehicles Indian employment, Indian Employment Credit Extended Renewable electricity production, Renewable Electricity Production Credit Welfare-to-work, Welfare-to-Work Credit Extended Work opportunity, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended D Deduction limit, automobile, Passenger Automobiles Deemed IRAs, Deemed IRAs Depletion, Depletion Depreciation: New property, Special Depreciation Allowance Property on reservations, Depreciation of Property Used on Indian Reservations Special depreciation allowance, Special Depreciation Allowance Special Liberty Zone depreciation allowance, Special Liberty Zone Depreciation Allowance Supplement to Publication 946, Depreciation E Election: Deemed not to claim special allowance, Deemed election. 2009 amended tax return Not to claim special allowance, Election Not To Claim the Allowance Not to claim special Liberty Zone allowance, Election Not To Claim the Liberty Zone Allowance Electric vehicle, Electric and Clean-Fuel Vehicles Eligible educator, Deduction for Educator Expenses Estimated tax payments, Adjusting your withholding or estimated tax payments for 2002. 2009 amended tax return Excepted property: Special depreciation allowance, Excepted Property Special Liberty Zone depreciation allowance, Excepted property. 2009 amended tax return F Foreign missionaries, Foreign missionaries. 2009 amended tax return Form 1099, Electronic Form 1099 Free tax services, How To Get Tax Help H Help (see Tax help) I Indian employment credit, Indian Employment Credit Extended Indian reservations, depreciation rules, Depreciation of Property Used on Indian Reservations IRAs, Deemed IRAs L Leasehold improvement property, defined, Qualified leasehold improvement property. 2009 amended tax return Liberty Zone leasehold improvement property: Defined, Qualified New York Liberty Zone leasehold improvement property. 2009 amended tax return Depreciated as 5-year property, Liberty Zone Leasehold Improvement Property Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Liberty Zone property: Increased section 179 dollar limit, Increased Dollar Limit Reduced section 179 dollar limit, Reduced Dollar Limit M Marginal production, Depletion More information (see Tax help) N Net operating losses, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) New York Liberty Zone: Area defined, New York Liberty Zone Benefits Leasehold improvement property, Liberty Zone Leasehold Improvement Property Section 179 deduction, Increased Section 179 Deduction Special depreciation, Special Liberty Zone Depreciation Allowance Tax incentives, Tax Incentives for New York Liberty Zone Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone NOLs, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) Nonaccrual-experience method, Nonaccrual-Experience Method Nonresidential real property, Nonresidential real property and residential rental property. 2009 amended tax return P Passenger automobile, limit on, Passenger Automobiles Pension plan startup costs, Credit For Pension Plan Startup Costs Placed in service date, Placed in service date test. 2009 amended tax return , Placed in service date test. 2009 amended tax return Plans, tax-sheltered annuities, 403(b) plans, 403(b) Plans Publications (see Tax help) Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. 2009 amended tax return Qualified Liberty Zone leasehold improvement property, Qualified New York Liberty Zone leasehold improvement property. 2009 amended tax return Qualified property: Increased section 179 deduction, Qualified property. 2009 amended tax return Special depreciation allowance, Qualified Property Special Liberty Zone depreciation allowance, Qualified Liberty Zone Property Qualified zone academy bonds, Issuance of Qualified Zone Academy Bonds R Recapture, section 179 deduction, Recapture Rules Renewable electricity, Renewable Electricity Production Credit Residential rental property, Nonresidential real property and residential rental property. 2009 amended tax return Rollovers, 403(b) plans, Rollovers to and from 403(b) plans. 2009 amended tax return S Section 1256 contracts, Wash Sale Rules Do Not Apply to Section 1256 Contracts Section 179 deduction: Increased dollar limit for Liberty Zone property, Increased Dollar Limit Reduced dollar limit for Liberty Zone property, Reduced Dollar Limit Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs) Special depreciation allowance: Election not to claim, Election Not To Claim the Allowance Excepted property, Excepted Property Qualified property, Qualified Property Requirements for claiming, Qualified Property Returns filed before June 1, 2002, Rules for Returns Filed Before June 1, 2002 Tests for qualification, Tests To Be Met Special Liberty Zone depreciation allowance: Election not to claim, Election Not To Claim the Liberty Zone Allowance Excepted property, Excepted property. 2009 amended tax return Qualified property, Qualified Liberty Zone Property Requirements for claiming, Qualified Liberty Zone Property Returns filed before June 1, 2002, Returns filed before June 1, 2002. 2009 amended tax return Tests for qualification, Tests to be met. 2009 amended tax return Substantial use, special Liberty Zone depreciation allowance, Substantial use test. 2009 amended tax return Suggestions, Comments and suggestions. 2009 amended tax return T Tax help, How To Get Tax Help Tax-sheltered annuity plans, 403(b) plans, 403(b) Plans Taxpayer Advocate, Contacting your Taxpayer Advocate. 2009 amended tax return Teachers, classroom materials, Deduction for Educator Expenses Tests for qualification, Tests To Be Met, Tests to be met. 2009 amended tax return TTY/TDD information, How To Get Tax Help W Wash sale rules, Wash Sale Rules Do Not Apply to Section 1256 Contracts Welfare-to-work credit, Welfare-to-Work Credit Extended Withholding, Adjusting your withholding or estimated tax payments for 2002. 2009 amended tax return Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended Y Years of service, church employees and ministers, Years of service for church employees and ministers. 2009 amended tax return Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP138 Notice

This notice tells you that all or part of the overpayment on a return you filed was applied to other federal taxes you owe.


What you need to do

  • Read your notice carefully. It will explain why we couldn't apply the amount you requested to next year's taxes. It also will suggest additional steps for you to take, depending on your situation.
  • If you requested the overpayment in question to be applied to another tax period, you will need to make an additional payment for that tax period.

You may want to

  • Download a copy of Publication 1, Your Rights as a Taxpayer (if it was not included with your notice).
  • Retain the notice for your records.
  • Review your records for the overpaid tax period and the tax period(s) to which it was applied.

Answers to Common Questions

Q. How can I find out what caused my overpayment to be reapplied?

A. Please contact us at the number listed on your notice for specific information concerning your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

 

Page Last Reviewed or Updated: 10-Feb-2014

Printable samples of this notice (PDF)

 

 

How to get help

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

The 2009 Amended Tax Return

2009 amended tax return Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. 2009 amended tax return Tax-free exchange of rental property occasionally used for personal purposes. 2009 amended tax return Ordering forms and publications. 2009 amended tax return Tax questions. 2009 amended tax return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. 2009 amended tax return irs. 2009 amended tax return gov/pub527. 2009 amended tax return What's New Net Investment Income Tax (NIIT). 2009 amended tax return  Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). 2009 amended tax return NIIT is a 3. 2009 amended tax return 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. 2009 amended tax return Net investment income may include rental income and other income from passive activities. 2009 amended tax return Use Form 8960, Net Investment Income Tax, to figure this tax. 2009 amended tax return For more information on NIIT, go to IRS. 2009 amended tax return gov and enter “Net Investment Income Tax” in the search box. 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 Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. 2009 amended tax return In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. 2009 amended tax return First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. 2009 amended tax return We will look at types of income and when each is reported, and at types of expenses and which are deductible. 2009 amended tax return Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. 2009 amended tax return Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. 2009 amended tax return Special rental situations are grouped together in chapter 4. 2009 amended tax return These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. 2009 amended tax return Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. 2009 amended tax return Sale or exchange of rental property. 2009 amended tax return   For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. 2009 amended tax return Sale of main home used as rental property. 2009 amended tax return   For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. 2009 amended tax return Tax-free exchange of rental property occasionally used for personal purposes. 2009 amended tax return   If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. 2009 amended tax return   For information on the qualifying use standards, see Rev. 2009 amended tax return Proc. 2009 amended tax return 2008–16, 2008 IRB 547, at http://www. 2009 amended tax return irs. 2009 amended tax return gov/irb/2008-10_IRB/ar12. 2009 amended tax return html . 2009 amended tax return For more information on like-kind exchanges, see chapter 1 of Publication 544. 2009 amended tax return 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 Tax Forms and Publications Division 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 your comments from www. 2009 amended tax return irs. 2009 amended tax return gov/formspubs/. 2009 amended tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. 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 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss   See chapter 6, How To Get Tax Help for information about getting these publications and forms. 2009 amended tax return Prev  Up  Next   Home   More Online Publications