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Amend 2011 Tax Return Free

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Amend 2011 Tax Return Free

Amend 2011 tax return free 5. Amend 2011 tax return free   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Amend 2011 tax return free You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Amend 2011 tax return free By selecting the method that is best for you, you will have quick and easy access to tax help. Amend 2011 tax return free Free help with your tax return. Amend 2011 tax return free   You can get free help preparing your return nationwide from IRS-certified volunteers. Amend 2011 tax return free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amend 2011 tax return free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend 2011 tax return free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amend 2011 tax return free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amend 2011 tax return free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amend 2011 tax return free gov, download the IRS2Go app, or call 1-800-906-9887. Amend 2011 tax return free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend 2011 tax return free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend 2011 tax return free aarp. Amend 2011 tax return free org/money/taxaide or call 1-888-227-7669. Amend 2011 tax return free For more information on these programs, go to IRS. Amend 2011 tax return free gov and enter “VITA” in the search box. Amend 2011 tax return free Internet. Amend 2011 tax return free    IRS. Amend 2011 tax return free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amend 2011 tax return free Download the free IRS2Go app from the iTunes app store or from Google Play. Amend 2011 tax return free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amend 2011 tax return free Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amend 2011 tax return free gov or download the IRS2Go app and select the Refund Status option. Amend 2011 tax return free The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend 2011 tax return free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Amend 2011 tax return free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend 2011 tax return free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend 2011 tax return free Use the Interactive Tax Assistant (ITA) to research your tax questions. Amend 2011 tax return free No need to wait on the phone or stand in line. Amend 2011 tax return free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Amend 2011 tax return free When you reach the response screen, you can print the entire interview and the final response for your records. Amend 2011 tax return free New subject areas are added on a regular basis. Amend 2011 tax return free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amend 2011 tax return free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amend 2011 tax return free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amend 2011 tax return free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amend 2011 tax return free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Amend 2011 tax return free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Amend 2011 tax return free You can also ask the IRS to mail a return or an account transcript to you. Amend 2011 tax return free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amend 2011 tax return free gov or by calling 1-800-908-9946. Amend 2011 tax return free Tax return and tax account transcripts are generally available for the current year and the past three years. Amend 2011 tax return free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amend 2011 tax return free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amend 2011 tax return free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Amend 2011 tax return free Check the status of your amended return using Where's My Amended Return? Go to IRS. Amend 2011 tax return free gov and enter Where's My Amended Return? in the search box. Amend 2011 tax return free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend 2011 tax return free It can take up to 3 weeks from the date you mailed it to show up in our system. Amend 2011 tax return free Make a payment using one of several safe and convenient electronic payment options available on IRS. Amend 2011 tax return free gov. Amend 2011 tax return free Select the Payment tab on the front page of IRS. Amend 2011 tax return free gov for more information. Amend 2011 tax return free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amend 2011 tax return free Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amend 2011 tax return free gov. Amend 2011 tax return free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amend 2011 tax return free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amend 2011 tax return free gov. Amend 2011 tax return free Request an Electronic Filing PIN by going to IRS. Amend 2011 tax return free gov and entering Electronic Filing PIN in the search box. Amend 2011 tax return free Download forms, instructions and publications, including accessible versions for people with disabilities. Amend 2011 tax return free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amend 2011 tax return free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amend 2011 tax return free An employee can answer questions about your tax account or help you set up a payment plan. Amend 2011 tax return free Before you visit, check the Office Locator on IRS. Amend 2011 tax return free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amend 2011 tax return free If you have a special need, such as a disability, you can request an appointment. Amend 2011 tax return free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amend 2011 tax return free Apply for an Employer Identification Number (EIN). Amend 2011 tax return free Go to IRS. Amend 2011 tax return free gov and enter Apply for an EIN in the search box. Amend 2011 tax return free Read the Internal Revenue Code, regulations, or other official guidance. Amend 2011 tax return free Read Internal Revenue Bulletins. Amend 2011 tax return free Sign up to receive local and national tax news and more by email. Amend 2011 tax return free Just click on “subscriptions” above the search box on IRS. Amend 2011 tax return free gov and choose from a variety of options. Amend 2011 tax return free Phone. Amend 2011 tax return free    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amend 2011 tax return free Download the free IRS2Go app from the iTunes app store or from Google Play. Amend 2011 tax return free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amend 2011 tax return free gov, or download the IRS2Go app. Amend 2011 tax return free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amend 2011 tax return free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend 2011 tax return free Most VITA and TCE sites offer free electronic filing. Amend 2011 tax return free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amend 2011 tax return free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amend 2011 tax return free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Amend 2011 tax return free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amend 2011 tax return free The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend 2011 tax return free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend 2011 tax return free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Amend 2011 tax return free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend 2011 tax return free Note, the above information is for our automated hotline. Amend 2011 tax return free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Amend 2011 tax return free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amend 2011 tax return free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend 2011 tax return free It can take up to 3 weeks from the date you mailed it to show up in our system. Amend 2011 tax return free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Amend 2011 tax return free You should receive your order within 10 business days. Amend 2011 tax return free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amend 2011 tax return free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Amend 2011 tax return free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amend 2011 tax return free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amend 2011 tax return free These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amend 2011 tax return free Mail. Amend 2011 tax return free   You can send your order for forms, instructions, and publications to the address below. Amend 2011 tax return free You should receive a response within 10 business days after your request is received. Amend 2011 tax return free Internal Revenue Service 1201 N. Amend 2011 tax return free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Amend 2011 tax return free The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend 2011 tax return free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amend 2011 tax return free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amend 2011 tax return free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amend 2011 tax return free You face (or your business is facing) an immediate threat of adverse action. Amend 2011 tax return free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amend 2011 tax return free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amend 2011 tax return free Here's why we can help: TAS is an independent organization within the IRS. Amend 2011 tax return free Our advocates know how to work with the IRS. Amend 2011 tax return free Our services are free and tailored to meet your needs. Amend 2011 tax return free We have offices in every state, the District of Columbia, and Puerto Rico. Amend 2011 tax return free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Amend 2011 tax return free irs. Amend 2011 tax return free gov/Advocate, or call us toll-free at 1-877-777-4778. Amend 2011 tax return free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amend 2011 tax return free If you know of one of these broad issues, please report it to us through our Systemic Advisory Management System at www. Amend 2011 tax return free irs. Amend 2011 tax return free gov/Advocate/Systemic-Advocacy-Management-System-SAMS. Amend 2011 tax return free Low Income Taxpayer Clinics. Amend 2011 tax return free    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Amend 2011 tax return free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amend 2011 tax return free Visit www. Amend 2011 tax return free irs. Amend 2011 tax return free gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amend 2011 tax return free Prev  Up  Next   Home   More Online Publications
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Brief History of IRS

Origin
The roots of IRS go back to the Civil War when President Lincoln and Congress, in 1862, created the position of commissioner of Internal Revenue and enacted an income tax to pay war expenses. The income tax was repealed 10 years later. Congress revived the income tax in 1894, but the Supreme Court ruled it unconstitutional the following year.

16th Amendment
In 1913, Wyoming ratified the 16th Amendment, providing the three-quarter majority of states necessary to amend the Constitution. The 16th Amendment gave Congress the authority to enact an income tax. That same year, the first Form 1040 appeared after Congress levied a 1 percent tax on net personal incomes above $3,000 with a 6 percent surtax on incomes of more than $500,000.

In 1918, during World War I, the top rate of the income tax rose to 77 percent to help finance the war effort. It dropped sharply in the post-war years, down to 24 percent in 1929, and rose again during the Depression. During World War II, Congress introduced payroll withholding and quarterly tax payments.

A New Name
In the 50s, the agency was reorganized to replace a patronage system with career, professional employees. The Bureau of Internal Revenue name was changed to the Internal Revenue Service. Only the IRS commissioner and chief counsel are selected by the president and confirmed by the Senate.

Today’s IRS Organization
The IRS Restructuring and Reform Act of 1998 prompted the most comprehensive reorganization and modernization of IRS in nearly half a century. The IRS reorganized itself to closely resemble the private sector model of organizing around customers with similar needs.

Page Last Reviewed or Updated: 03-Dec-2013

The Amend 2011 Tax Return Free

Amend 2011 tax return free 4. Amend 2011 tax return free   Filing U. Amend 2011 tax return free S. Amend 2011 tax return free Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. Amend 2011 tax return free S. Amend 2011 tax return free Tax ReturnU. Amend 2011 tax return free S. Amend 2011 tax return free Armed Forces. Amend 2011 tax return free Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. Amend 2011 tax return free S. Amend 2011 tax return free income tax return is required for your situation. Amend 2011 tax return free If a U. Amend 2011 tax return free S. Amend 2011 tax return free return is required, your next step is to see if you meet the filing requirements. Amend 2011 tax return free If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Amend 2011 tax return free This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. Amend 2011 tax return free Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. Amend 2011 tax return free S. Amend 2011 tax return free income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Amend 2011 tax return free If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Amend 2011 tax return free S. Amend 2011 tax return free tax return, your filing requirement may be less than the amount in Table 4-1. Amend 2011 tax return free For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Amend 2011 tax return free Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. Amend 2011 tax return free For more information, see the Form 1040 instructions. Amend 2011 tax return free Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. Amend 2011 tax return free S. Amend 2011 tax return free tax return, you must determine your adjusted filing requirement. Amend 2011 tax return free Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. Amend 2011 tax return free Personal exemption. Amend 2011 tax return free   When figuring your filing requirement, your personal exemption is allowed in full. Amend 2011 tax return free Do not reduce it for this purpose. Amend 2011 tax return free Do not include exemptions for your dependents. Amend 2011 tax return free Allowable standard deduction. Amend 2011 tax return free   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Amend 2011 tax return free Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Amend 2011 tax return free Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. Amend 2011 tax return free S. Amend 2011 tax return free income tax     Gross income from all sources (including excluded possession income)   Example. Amend 2011 tax return free Barbara Spruce, a U. Amend 2011 tax return free S. Amend 2011 tax return free citizen, is single, under 65, and a bona fide resident of American Samoa. Amend 2011 tax return free During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. Amend 2011 tax return free S. Amend 2011 tax return free income tax). Amend 2011 tax return free Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Amend 2011 tax return free   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Amend 2011 tax return free You must file a U. Amend 2011 tax return free S. Amend 2011 tax return free income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Amend 2011 tax return free    1. Amend 2011 tax return free Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Amend 2011 tax return free If your filing status is married filing separately, enter -0-   2. Amend 2011 tax return free Personal exemption. Amend 2011 tax return free If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. Amend 2011 tax return free Add lines 1 and 2. Amend 2011 tax return free You must file a U. Amend 2011 tax return free S. Amend 2011 tax return free income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Amend 2011 tax return free 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Amend 2011 tax return free . Amend 2011 tax return free . Amend 2011 tax return free AND at the end of 2013 you were*. Amend 2011 tax return free . Amend 2011 tax return free . Amend 2011 tax return free THEN file a return if your gross income** was at least. Amend 2011 tax return free . Amend 2011 tax return free . Amend 2011 tax return free single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Amend 2011 tax return free ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). Amend 2011 tax return free Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). Amend 2011 tax return free If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Amend 2011 tax return free *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. Amend 2011 tax return free Example 1. Amend 2011 tax return free James and Joan Thompson, one over 65, are U. Amend 2011 tax return free S. Amend 2011 tax return free citizens and bona fide residents of Puerto Rico during the entire tax year. Amend 2011 tax return free They file a joint income tax return. Amend 2011 tax return free During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. Amend 2011 tax return free S. Amend 2011 tax return free income tax). Amend 2011 tax return free Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. Amend 2011 tax return free S. Amend 2011 tax return free income tax return because their gross income subject to U. Amend 2011 tax return free S. Amend 2011 tax return free tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Amend 2011 tax return free Example 2. Amend 2011 tax return free Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. Amend 2011 tax return free S. Amend 2011 tax return free income tax return because her gross income subject to U. Amend 2011 tax return free S. Amend 2011 tax return free tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). Amend 2011 tax return free If you must file a U. Amend 2011 tax return free S. Amend 2011 tax return free income tax return, you may be able to file a paperless return using IRS e-file. Amend 2011 tax return free See your form instructions or visit our website at IRS. Amend 2011 tax return free gov. Amend 2011 tax return free When To File If you file on a calendar year basis, the due date for filing your U. Amend 2011 tax return free S. Amend 2011 tax return free income tax return is April 15 following the end of your tax year. Amend 2011 tax return free If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. Amend 2011 tax return free If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. Amend 2011 tax return free For your 2013 tax return, the due date is April 15, 2014. Amend 2011 tax return free If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. Amend 2011 tax return free If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. Amend 2011 tax return free See your form instructions for a list of designated private delivery services. Amend 2011 tax return free Extension of Time To File You can get an extension of time to file your U. Amend 2011 tax return free S. Amend 2011 tax return free income tax return. Amend 2011 tax return free Special rules apply for those living outside the United States. Amend 2011 tax return free Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. Amend 2011 tax return free Example. Amend 2011 tax return free If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. Amend 2011 tax return free Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. Amend 2011 tax return free If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. Amend 2011 tax return free You may also be charged penalties (see the Instructions for Form 4868). Amend 2011 tax return free How to get the automatic extension. Amend 2011 tax return free   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Amend 2011 tax return free E-file Form 4868 using your personal computer or a tax professional. Amend 2011 tax return free E-file and pay by credit or debit card. Amend 2011 tax return free Your payment must be at least $1. Amend 2011 tax return free You may pay by phone or over the Internet. Amend 2011 tax return free Do not file Form 4868. Amend 2011 tax return free File a paper Form 4868. Amend 2011 tax return free If you are a fiscal year taxpayer, you must file a paper Form 4868. Amend 2011 tax return free See Form 4868 for information on getting an extension using these options. Amend 2011 tax return free When to file. Amend 2011 tax return free   You must request the automatic extension by the due date for your return. Amend 2011 tax return free You can file your return any time before the 6-month extension period ends. Amend 2011 tax return free When you file your return. Amend 2011 tax return free   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Amend 2011 tax return free If you file Form 1040A, U. Amend 2011 tax return free S. Amend 2011 tax return free Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. Amend 2011 tax return free Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. Amend 2011 tax return free You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. Amend 2011 tax return free Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Amend 2011 tax return free S. Amend 2011 tax return free citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Amend 2011 tax return free However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. Amend 2011 tax return free If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Amend 2011 tax return free For more information, see Publication 3, Armed Forces' Tax Guide. Amend 2011 tax return free Married taxpayers. Amend 2011 tax return free   If you file a joint return, only one spouse has to qualify for this automatic extension. Amend 2011 tax return free However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Amend 2011 tax return free How to get the extension. Amend 2011 tax return free   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Amend 2011 tax return free (See the situations listed under (2), earlier. Amend 2011 tax return free ) Extension beyond 2 months. Amend 2011 tax return free   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. Amend 2011 tax return free File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Amend 2011 tax return free Be sure to check the box on Form 4868, line 8, if appropriate. Amend 2011 tax return free   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Amend 2011 tax return free   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Amend 2011 tax return free Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. Amend 2011 tax return free Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. Amend 2011 tax return free If you are not including a check or a money order, send your U. Amend 2011 tax return free S. Amend 2011 tax return free tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Amend 2011 tax return free S. Amend 2011 tax return free tax return and all attachments to:  Internal Revenue Service P. Amend 2011 tax return free O. Amend 2011 tax return free Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Amend 2011 tax return free S. Amend 2011 tax return free return to these addresses if you are attaching Form 5074 or Form 8689. Amend 2011 tax return free If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. Amend 2011 tax return free Special Rules for Completing Your U. Amend 2011 tax return free S. Amend 2011 tax return free Tax Return If you are not excluding possession income from your U. Amend 2011 tax return free S. Amend 2011 tax return free tax return, follow the instructions for the specific forms you file. Amend 2011 tax return free However, you may not qualify to claim the earned income credit (EIC). Amend 2011 tax return free Earned income credit. Amend 2011 tax return free   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. Amend 2011 tax return free S. Amend 2011 tax return free tax return. Amend 2011 tax return free This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. Amend 2011 tax return free S. Amend 2011 tax return free Armed Forces. Amend 2011 tax return free U. Amend 2011 tax return free S. Amend 2011 tax return free Armed Forces. Amend 2011 tax return free   U. Amend 2011 tax return free S. Amend 2011 tax return free military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Amend 2011 tax return free Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Amend 2011 tax return free Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Amend 2011 tax return free Income from American Samoa or Puerto Rico excluded. Amend 2011 tax return free   You will not be allowed to take deductions and credits that apply to the excluded income. Amend 2011 tax return free The additional information you need follows. Amend 2011 tax return free Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. Amend 2011 tax return free S. Amend 2011 tax return free income tax return. Amend 2011 tax return free Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. Amend 2011 tax return free S. Amend 2011 tax return free tax return. Amend 2011 tax return free Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). Amend 2011 tax return free Figuring the deduction. Amend 2011 tax return free   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Amend 2011 tax return free   Gross income subject to U. Amend 2011 tax return free S. Amend 2011 tax return free income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). Amend 2011 tax return free Moving expense deduction. Amend 2011 tax return free   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Amend 2011 tax return free Likewise, the expenses of a move back to the United States are generally attributable to U. Amend 2011 tax return free S. Amend 2011 tax return free earned income. Amend 2011 tax return free   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. Amend 2011 tax return free S. Amend 2011 tax return free tax return. Amend 2011 tax return free For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. Amend 2011 tax return free   If you are claiming expenses for a move from a U. Amend 2011 tax return free S. Amend 2011 tax return free possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. Amend 2011 tax return free For purposes of deducting moving expenses, the possessions are considered part of the United States. Amend 2011 tax return free See Publication 521, Moving Expenses, for information about what expenses are deductible. Amend 2011 tax return free Self-employment tax deduction. Amend 2011 tax return free   Generally, if you are reporting self-employment income on your U. Amend 2011 tax return free S. Amend 2011 tax return free return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Amend 2011 tax return free This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Amend 2011 tax return free   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. Amend 2011 tax return free   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Amend 2011 tax return free This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Amend 2011 tax return free   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. Amend 2011 tax return free   Self-employment income subject to U. Amend 2011 tax return free S. Amend 2011 tax return free income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Amend 2011 tax return free Include the deductible part of this amount on Form 1040, line 27. Amend 2011 tax return free Individual retirement arrangement (IRA) deduction. Amend 2011 tax return free   Do not take excluded income into account when figuring your deductible IRA contribution. Amend 2011 tax return free Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. Amend 2011 tax return free To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. Amend 2011 tax return free Then multiply your full standard deduction by the following fraction. Amend 2011 tax return free   Gross income subject to U. Amend 2011 tax return free S. Amend 2011 tax return free income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). Amend 2011 tax return free ” This calculation may not be the same as the one you used to determine if you need to file a U. Amend 2011 tax return free S. Amend 2011 tax return free tax return. Amend 2011 tax return free Itemized Deductions Most itemized deductions do not apply to a particular type of income. Amend 2011 tax return free However, itemized deductions can be divided into three categories. Amend 2011 tax return free Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Amend 2011 tax return free Those that apply specifically to income subject to U. Amend 2011 tax return free S. Amend 2011 tax return free income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Amend 2011 tax return free Those that do not apply to specific income must be allocated between your gross income subject to U. Amend 2011 tax return free S. Amend 2011 tax return free income tax and your total gross income from all sources. Amend 2011 tax return free The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Amend 2011 tax return free Example. Amend 2011 tax return free In 2013, you and your spouse are both under 65 and U. Amend 2011 tax return free S. Amend 2011 tax return free citizens who are bona fide residents of Puerto Rico during the entire tax year. Amend 2011 tax return free You file a joint income tax return. Amend 2011 tax return free During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Amend 2011 tax return free S. Amend 2011 tax return free gross income) and your spouse earned $60,000 from the U. Amend 2011 tax return free S. Amend 2011 tax return free Government. Amend 2011 tax return free You have $16,000 of itemized deductions that do not apply to any specific type of income. Amend 2011 tax return free These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). Amend 2011 tax return free You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. Amend 2011 tax return free   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. Amend 2011 tax return free Overall limitation on itemized deductions. Amend 2011 tax return free   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. Amend 2011 tax return free Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Amend 2011 tax return free However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Amend 2011 tax return free See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Amend 2011 tax return free Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Amend 2011 tax return free S. Amend 2011 tax return free tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Amend 2011 tax return free However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Amend 2011 tax return free S. Amend 2011 tax return free tax return. Amend 2011 tax return free The foreign tax credit is generally figured on Form 1116. Amend 2011 tax return free If you have income, such as U. Amend 2011 tax return free S. Amend 2011 tax return free Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. Amend 2011 tax return free You make this reduction for each separate income category. Amend 2011 tax return free To find the amount of this reduction, use the following formula for each income category. Amend 2011 tax return free Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. Amend 2011 tax return free For more information on the foreign tax credit, see Publication 514. Amend 2011 tax return free Example. Amend 2011 tax return free Jason and Lynn Reddy are U. Amend 2011 tax return free S. Amend 2011 tax return free citizens who were bona fide residents of Puerto Rico during all of 2013. Amend 2011 tax return free They file a joint tax return. Amend 2011 tax return free The following table shows their excludable and taxable income for U. Amend 2011 tax return free S. Amend 2011 tax return free federal income tax purposes. Amend 2011 tax return free   Taxable   Excludable Jason's wages from  U. Amend 2011 tax return free S. Amend 2011 tax return free Government $25,000     Lynn's wages from Puerto Rico  corp. Amend 2011 tax return free     $15,000 Dividend from Puerto Rico corp. Amend 2011 tax return free doing business in Puerto Rico     200 Dividend from U. Amend 2011 tax return free S. Amend 2011 tax return free  corp. Amend 2011 tax return free doing business  in U. Amend 2011 tax return free S. Amend 2011 tax return free * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Amend 2011 tax return free   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Amend 2011 tax return free They have gross income of $26,000 for U. Amend 2011 tax return free S. Amend 2011 tax return free tax purposes. Amend 2011 tax return free They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Amend 2011 tax return free They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Amend 2011 tax return free S. Amend 2011 tax return free return. Amend 2011 tax return free They fill out one Form 1116 for wages and one Form 1116 for the dividend. Amend 2011 tax return free Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Amend 2011 tax return free   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. Amend 2011 tax return free Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Amend 2011 tax return free A U. Amend 2011 tax return free S. Amend 2011 tax return free citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Amend 2011 tax return free This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Amend 2011 tax return free S. Amend 2011 tax return free income tax return must otherwise be filed). Amend 2011 tax return free Bona fide residents of the possessions discussed in this publication are considered U. Amend 2011 tax return free S. Amend 2011 tax return free residents for this purpose and are subject to the self-employment tax. Amend 2011 tax return free Forms to file. Amend 2011 tax return free   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Amend 2011 tax return free If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Amend 2011 tax return free If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. Amend 2011 tax return free If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Amend 2011 tax return free Do not file forms 1040-SS or 1040-PR with Form 1040. Amend 2011 tax return free If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. Amend 2011 tax return free Chapter 11 Bankruptcy cases. Amend 2011 tax return free   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. Amend 2011 tax return free S. Amend 2011 tax return free Income Tax Return for Estates and Trusts) of the bankruptcy estate. Amend 2011 tax return free However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Amend 2011 tax return free   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Amend 2011 tax return free   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Amend 2011 tax return free Additional Medicare Tax Beginning in 2013, a 0. Amend 2011 tax return free 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Amend 2011 tax return free Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Amend 2011 tax return free A self-employment loss should not be considered for purposes of this tax. Amend 2011 tax return free RRTA compensation should be separately compared to the threshold. Amend 2011 tax return free Your employer is responsible for withholding the 0. Amend 2011 tax return free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Amend 2011 tax return free You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Amend 2011 tax return free There are no special rules for U. Amend 2011 tax return free S. Amend 2011 tax return free citizens and nonresident aliens living abroad for purposes of this provision. Amend 2011 tax return free Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Amend 2011 tax return free For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Amend 2011 tax return free irs. Amend 2011 tax return free gov and enter the following words in the search box: Additional Medicare Tax. Amend 2011 tax return free You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Amend 2011 tax return free Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Amend 2011 tax return free 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Amend 2011 tax return free Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Amend 2011 tax return free The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Amend 2011 tax return free Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Amend 2011 tax return free Forms to file. Amend 2011 tax return free   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. Amend 2011 tax return free For more information, see Form 8960 and its instructions. Amend 2011 tax return free Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. Amend 2011 tax return free This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Amend 2011 tax return free In this situation, you may need to make estimated tax payments. Amend 2011 tax return free Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. Amend 2011 tax return free Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Amend 2011 tax return free If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Amend 2011 tax return free Or, you can make your payments electronically and not have to file any paper forms. Amend 2011 tax return free See the Form 1040-ES instructions for information on making payments. Amend 2011 tax return free Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. Amend 2011 tax return free American Samoa. Amend 2011 tax return free The Commonwealth of Puerto Rico. Amend 2011 tax return free The Commonwealth of the Northern Mariana Islands. Amend 2011 tax return free Guam. Amend 2011 tax return free The U. Amend 2011 tax return free S. Amend 2011 tax return free Virgin Islands. Amend 2011 tax return free These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. Amend 2011 tax return free Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. Amend 2011 tax return free How to make your request. Amend 2011 tax return free   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Amend 2011 tax return free R. Amend 2011 tax return free B. Amend 2011 tax return free 900 available at www. Amend 2011 tax return free irs. Amend 2011 tax return free gov/pub/irs-irbs/irb06-49. Amend 2011 tax return free pdf. Amend 2011 tax return free    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Amend 2011 tax return free S. Amend 2011 tax return free competent authority assistance under tax treaties. Amend 2011 tax return free As noted, an update to Revenue Procedure 2006-23 will be published in the future. Amend 2011 tax return free   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Amend 2011 tax return free It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Amend 2011 tax return free You (or a person having authority to sign your federal return) must sign and date the request. Amend 2011 tax return free    Send your written request for U. Amend 2011 tax return free S. Amend 2011 tax return free assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Amend 2011 tax return free W. Amend 2011 tax return free  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Amend 2011 tax return free Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Amend 2011 tax return free S. Amend 2011 tax return free tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Amend 2011 tax return free S. Amend 2011 tax return free Individual Income Tax Return. Amend 2011 tax return free Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Amend 2011 tax return free Attach a copy of the request to the form. Amend 2011 tax return free Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. Amend 2011 tax return free See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. Amend 2011 tax return free Prev  Up  Next   Home   More Online Publications