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

Amend A Return

H & R Free File1040x 2010Free Taxact 2011Www Myfreetaxes Com GoodwillwmAmended Tax FormsIrs For 1040ezAuto Fill 1040xEz Form 10401099 FormIrs Gov 1040ez FormHow To Fill Out An Amended Tax Return FormTax Form 1040Amend 2013 Tax ReturnForm 1040ez More:label_form_201040ez More:taxesHow To Fill Out The 1040ezFile 2007 Taxes1040ezState Tax Forms 20142011 Tax ScheduleHow Much Does H&r Block Charge To Prepare TaxesFree Turbo Tax For Low IncomeIrs Form 1040 Ez InstructionsIrs Tax Forms 1040ezHow To File Taxes If Unemployed1040ez File OnlineHow To File 2010 Taxes Online For Free1040 AIncome Tax Return FilingTurbotax Military 2012Can I File My State Taxes For FreeFile Free Tax ReturnIncome TaxesIrs Forms For 2010Tax Act 20121040 Ez Forms2010 Tax Form 1040ezFile State Taxes Free OnlineIrs Form 1040ez InstructionsIrs Forms 2012Irs Free E File 2012

Amend A Return

Amend a return Publication 559 - Main Content Table of Contents Personal RepresentativeDuties Fees Received by Personal Representatives Final Income Tax Return for Decedent—Form 1040Name, Address, and Signature When and Where To File Filing Requirements Income To Include Exemptions and Deductions Credits, Other Taxes, and Payments Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Filing Reminders Other Tax InformationTax Benefits for Survivors Income in Respect of a Decedent Deductions in Respect of a Decedent Estate Tax Deduction Gifts, Insurance, and Inheritances Other Items of Income Income Tax Return of an Estate— Form 1041Filing Requirements Income To Include Exemption and Deductions Credits, Tax, and Payments Name, Address, and Signature When and Where To File Distributions to BeneficiariesIncome That Must Be Distributed Currently Other Amounts Distributed Discharge of a Legal Obligation Character of Distributions How and When To Report Bequest Termination of Estate Estate and Gift TaxesApplicable Credit Amount Gift Tax Estate Tax Generation-Skipping Transfer Tax Comprehensive ExampleFinal Return for Decedent—Form 1040 Income Tax Return of an Estate—Form 1041 How To Get Tax HelpLow Income Taxpayer Clinics Personal Representative A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property. Amend a return Generally, an executor (or executrix) is named in a decedent's will to administer the estate and distribute properties as the decedent has directed. Amend a return An administrator (or administratrix) is usually appointed by the court if no will exists, if no executor was named in the will, or if the named executor cannot or will not serve. Amend a return In general, an executor and an administrator perform the same duties and have the same responsibilities. Amend a return For estate tax purposes, if there is no executor or administrator appointed, qualified, and acting within the United States, the term “executor” includes anyone in actual or constructive possession of any property of the decedent. Amend a return It includes, among others, the decedent's agents and representatives; safe-deposit companies, warehouse companies, and other custodians of property in this country; brokers holding securities of the decedent as collateral; and the debtors of the decedent who are in this country. Amend a return Duties The primary duties of a personal representative are to collect all the decedent's assets, pay his or her creditors, and distribute the remaining assets to the heirs or other beneficiaries. Amend a return The personal representative also must perform the following duties. Amend a return Apply for an employer identification number (EIN) for the estate. Amend a return File all tax returns, including income, estate and gift tax returns, when due. Amend a return Pay the tax determined up to the date of discharge from duties. Amend a return Other duties of the personal representative in federal tax matters are discussed in other sections of this publication. Amend a return If any beneficiary is a nonresident alien, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for information on the personal representative's duties as a withholding agent. Amend a return Penalty. Amend a return   There is a penalty for failure to file a tax return when due unless the failure is due to reasonable cause. Amend a return Reliance on an agent (attorney, accountant, etc. Amend a return ) is not reasonable cause for late filing. Amend a return It is the personal representative's duty to file the returns for the decedent and the estate when due. Amend a return Identification number. Amend a return   The first action you should take if you are the personal representative for the decedent is to apply for an EIN for the estate. Amend a return You should apply for this number as soon as possible because you need to enter it on returns, statements, and other documents you file concerning the estate. Amend a return You also must give the number to payers of interest and dividends and other payers who must file a return concerning the estate. Amend a return   You can get an EIN by applying online at www. Amend a return irs. Amend a return gov (click on "Apply for an EIN Online" under the Tools heading). Amend a return Generally, if you apply online, you will receive your EIN immediately upon completing the application. Amend a return You can also apply using Form SS-4, Application for Employer Identification Number. Amend a return Generally, if you apply by mail, it takes about 4 weeks to get your EIN. Amend a return See the form instructions for other ways to apply. Amend a return   Payers of interest and dividends report amounts on Forms 1099 using the identification number of the person to whom the account is payable. Amend a return After a decedent's death, Forms 1099 must reflect the identification number of the estate or beneficiary to whom the amounts are payable. Amend a return As the personal representative handling the estate, you must furnish this identification number to the payer. Amend a return For example, if interest is payable to the estate, the estate's EIN must be provided to the payer and used to report the interest on Form 1099-INT, Interest Income. Amend a return If the interest is payable to a surviving joint owner, the survivor's identification number, such as an SSN or ITIN, must be provided to the payer and used to report the interest. Amend a return   If the estate or a survivor may receive interest or dividends after you inform the payer of the decedent's death, the payer should give you (or the survivor) a Form W-9, Request for Taxpayer Identification Number and Certification (or a similar substitute form). Amend a return Complete this form to inform the payer of the estate's (or if completed by the survivor, the survivor's) identification number and return it to the payer. Amend a return    Do not use the deceased individual's identifying number to file an individual income tax return after the decedent's final tax return. Amend a return Also do not use it to make estimated tax payments for a tax year after the year of death. Amend a return Penalty. Amend a return   If you do not include the EIN or the taxpayer identification number of another person where it is required on a return, statement, or other document, you are liable for a penalty for each failure, unless you can show reasonable cause. Amend a return You also are liable for a penalty if you do not give the taxpayer identification number of another person when required on a return, statement, or other document. Amend a return Notice of fiduciary relationship. Amend a return   The term fiduciary means any person acting for another person. Amend a return It applies to persons who have positions of trust on behalf of others. Amend a return A personal representative for a decedent's estate is a fiduciary. Amend a return Form 56. Amend a return   If you are appointed to act in a fiduciary capacity for another, you must file a written notice with the IRS stating this. Amend a return Form 56, Notice Concerning Fiduciary Relationship, is used for this purpose. Amend a return See the Instructions for Form 56 for filing requirements and other information. Amend a return   File Form 56 as soon as all the necessary information (including the EIN) is available. Amend a return It notifies the IRS that you, as the fiduciary, are assuming the powers, rights, duties, and privileges of the decedent. Amend a return The notice remains in effect until you notify the IRS (by filing another Form 56) that your fiduciary relationship with the estate has terminated. Amend a return Termination of fiduciary relationship. Amend a return   Form 56 should also be filed to notify the IRS if your fiduciary relationship is terminated or when a successor fiduciary is appointed if the estate has not been terminated. Amend a return See Form 56 and its instructions for more information. Amend a return   At the time of termination of the fiduciary relationship, you may want to file Form 4810, Request for Prompt Assessment Under Internal Revenue Code Section 6501(d), and Form 5495, Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905, to wind up your duties as fiduciary. Amend a return See below for a discussion of these forms. Amend a return Request for prompt assessment (charge) of tax. Amend a return   The IRS ordinarily has 3 years from the date an income tax return is filed, or its due date, whichever is later, to charge any additional tax due. Amend a return However, as a personal representative, you may request a prompt assessment of tax after the return has been filed. Amend a return This reduces the time for making the assessment to 18 months from the date the written request for prompt assessment was received. Amend a return This request can be made for any tax return (except the estate tax return) of the decedent or the decedent's estate. Amend a return This may permit a quicker settlement of the tax liability of the estate and an earlier final distribution of the assets to the beneficiaries. Amend a return Form 4810. Amend a return   Form 4810 can be used for making this request. Amend a return It must be filed separately from any other document. Amend a return   As the personal representative for the decedent's estate, you are responsible for any additional taxes that may be due. Amend a return You can request prompt assessment of any of the decedent's taxes (other than federal estate taxes) for any years for which the statutory period for assessment is open. Amend a return This applies even though the returns were filed before the decedent's death. Amend a return Failure to report income. Amend a return   If you or the decedent failed to report substantial amounts of gross income (more than 25% of the gross income reported on the return) or filed a false or fraudulent return, your request for prompt assessment will not shorten the period during which the IRS may assess the additional tax. Amend a return However, such a request may relieve you of personal liability for the tax if you did not have knowledge of the unpaid tax. Amend a return Request for discharge from personal liability for tax. Amend a return   An executor can make a request for discharge from personal liability for a decedent's income, gift, and estate taxes. Amend a return The request must be made after the returns for those taxes are filed. Amend a return To make the request, file Form 5495. Amend a return For this purpose, an executor is an executor or administrator that is appointed, qualified, and acting within the United States. Amend a return   Within 9 months after receipt of the request, the IRS will notify the executor of the amount of taxes due. Amend a return If this amount is paid, the executor will be discharged from personal liability for any future deficiencies. Amend a return If the IRS has not notified the executor, he or she will be discharged from personal liability at the end of the 9-month period. Amend a return    Even if the executor is discharged from personal liability, the IRS will still be able to assess tax deficiencies against the executor to the extent he or she still has any of the decedent's property. Amend a return Insolvent estate. Amend a return   Generally, if a decedent's estate is insufficient to pay all the decedent's debts, the debts due to the United States must be paid first. Amend a return Both the decedent's federal income tax liabilities at the time of death and the estate's income tax liability are debts due to the United States. Amend a return The personal representative of an insolvent estate is personally responsible for any tax liability of the decedent or of the estate if he or she had notice of such tax obligations or failed to exercise due care in determining if such obligations existed before distribution of the estate's assets and before being discharged from duties. Amend a return The extent of such personal responsibility is the amount of any other payments made before paying the debts due to the United States, except where such other debt paid has priority over the debts due to the United States. Amend a return Income tax liabilities need not be formally assessed for the personal representative to be liable if he or she was aware or should have been aware of their existence. Amend a return Fees Received by Personal Representatives All personal representatives must include fees paid to them from an estate in their gross income. Amend a return If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on your Form 1040, line 21. Amend a return If you are in the trade or business of being an executor, report fees received from the estate as self-employment income on Schedule C or Schedule C-EZ of your Form 1040. Amend a return If the estate operates a trade or business and you, as executor, actively participate in the trade or business while fulfilling your duties, any fees you receive related to the operation of the trade or business must be reported as self-employment income on Schedule C (or Schedule C-EZ) of your Form 1040. Amend a return Final Income Tax Return for Decedent—Form 1040 The personal representative (defined earlier) must file the final income tax return (Form 1040) of the decedent for the year of death and any returns not filed for preceding years. Amend a return A surviving spouse, under certain circumstances, may have to file the returns for the decedent. Amend a return See Joint Return, later. Amend a return Return for preceding year. Amend a return   If an individual died after the close of the tax year, but before the return for that year was filed, the return for the year just closed will not be the final return. Amend a return The return for that year will be a regular return and the personal representative must file it. Amend a return Example. Amend a return Samantha Smith died on March 21, 2013, before filing her 2012 tax return. Amend a return Her personal representative must file her 2012 return by April 15, 2013. Amend a return Her final tax return covering the period from January 1, 2013, to March 20, 2013, is due April 15, 2014. Amend a return Name, Address, and Signature Write the word “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Amend a return If filing a joint return, write the name and address of the decedent and the surviving spouse in the name and address fields. Amend a return If a joint return is not being filed, write the decedent's name in the name field and the personal representative's name and address in the address field. Amend a return Third party designee. Amend a return   You can check the “Yes” box in the Third Party Designee area on page 2 of the return to authorize the IRS to discuss the return with a friend, family member, or any other person you choose. Amend a return This allows the IRS to call the person you identified as the designee to answer any questions that may arise during the processing of the return. Amend a return It also allows the designee to perform certain actions. Amend a return See the Instructions for Form 1040 for details. Amend a return Signature. Amend a return   If a personal representative has been appointed, that person must sign the return. Amend a return If it is a joint return, the surviving spouse must also sign it. Amend a return If no personal representative has been appointed, the surviving spouse (on a joint return) signs the return and writes in the signature area “Filing as surviving spouse. Amend a return ” If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. Amend a return ” Paid preparer. Amend a return   If you pay someone to prepare, assist in preparing, or review the tax return, that person must sign the return and fill in the other blanks in the Paid Preparer Use Only area of the return. Amend a return See the Form 1040 instructions for details. Amend a return When and Where To File The final income tax return is due at the same time the decedent's return would have been due had death not occurred. Amend a return A final return for a decedent who was a calendar year taxpayer is generally due on April 15 following the year of death, regardless of when during that year death occurred. Amend a return However, when the due date falls on a Saturday, Sunday, or legal holiday, the return is filed timely if filed by the next business day. Amend a return The tax return must be prepared for the year of death regardless of when during the year death occurred. Amend a return Generally, you must file the final income tax return of the decedent with the Internal Revenue Service Center for the place where you live. Amend a return A tax return for a decedent can be electronically filed. Amend a return A personal representative may also obtain an income tax filing extension on behalf of a decedent. Amend a return Filing Requirements The gross income, age, and filing status of a decedent generally determine whether a return must be filed. Amend a return Gross income is all income received by an individual from any source in the form of money, goods, property, and services that is not tax-exempt. Amend a return It includes gross receipts from self-employment, but if the business involves manufacturing, merchandising, or mining, subtract any cost of goods sold. Amend a return In general, filing status depends on whether the decedent was considered single or married at the time of death. Amend a return See the income tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. Amend a return Refund A return must be filed to obtain a refund if tax was withheld from salaries, wages, pensions, or annuities, or if estimated tax was paid, even if a return is not otherwise required to be filed. Amend a return Also, the decedent may be entitled to other credits that result in a refund. Amend a return These advance payments of tax and credits are discussed later under Credits, Other Taxes, and Payments. Amend a return Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Amend a return   Form 1310 does not have to be filed if you are claiming a refund and you are: A surviving spouse filing an original or amended joint return with the decedent, or A court-appointed or certified personal representative filing the decedent’s original return and a copy of the court certificate showing your appointment is attached to the return. Amend a return   If the personal representative is filing a claim for refund on Form 1040X, Amended U. Amend a return S. Amend a return Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement, and the court certificate has already been filed with the IRS, attach Form 1310 and write “Certificate Previously Filed” at the bottom of the form. Amend a return Example. Amend a return Edward Green died before filing his tax return. Amend a return You were appointed the personal representative for Edward's estate, and you file his Form 1040 showing a refund due. Amend a return You do not need Form 1310 to claim the refund if you attach a copy of the court certificate showing you were appointed the personal representative. Amend a return    If you are a surviving spouse and you receive a tax refund check in both your name and your deceased spouse's name, you can have the check reissued in your name alone. Amend a return Return the joint-name check marked “VOID” to your local IRS office or the service center where you mailed your return, along with a written request for reissuance of the refund check. Amend a return A new check will be issued in your name and mailed to you. Amend a return Death certificate. Amend a return   When filing the decedent's final income tax return, do not attach the death certificate or other proof of death to the final return. Amend a return Instead, keep it for your records and provide it if requested. Amend a return Nonresident Alien If the decedent was a nonresident alien who would have had to file Form 1040NR, U. Amend a return S. Amend a return Nonresident Alien Income Tax Return, you must file that form for the decedent's final tax year. Amend a return See the Instructions for Form 1040NR for the filing requirements, due date, and where to file. Amend a return Joint Return Generally, the personal representative and the surviving spouse can file a joint return for the decedent and the surviving spouse. Amend a return However, the surviving spouse alone can file the joint return if no personal representative has been appointed before the due date for filing the final joint return for the year of death. Amend a return This also applies to the return for the preceding year if the decedent died after the close of the preceding tax year and before filing the return for that year. Amend a return The income of the decedent that was includible on his or her return for the year up to the date of death (see Income To Include, later) and the income of the surviving spouse for the entire year must be included in the final joint return. Amend a return A final joint return with the decedent cannot be filed if the surviving spouse remarried before the end of the year of the decedent's death. Amend a return The filing status of the decedent in this instance is married filing a separate return. Amend a return For information about tax benefits to which a surviving spouse may be entitled, see Tax Benefits for Survivors, later, under Other Tax Information. Amend a return Personal representative may revoke joint return election. Amend a return   A court-appointed personal representative may revoke an election to file a joint return previously made by the surviving spouse alone. Amend a return This is done by filing a separate return for the decedent within one year from the due date of the return (including any extensions). Amend a return The joint return made by the surviving spouse will then be regarded as the separate return of that spouse by excluding the decedent's items and refiguring the tax liability. Amend a return Relief from joint liability. Amend a return   In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Amend a return If the decedent qualified for this relief while alive, the personal representative can pursue an existing request, or file a request, for relief from joint liability. Amend a return For information on requesting this relief, see Publication 971, Innocent Spouse Relief. Amend a return Income To Include The decedent's income includible on the final return is generally determined as if the person were still alive except that the taxable period is usually shorter because it ends on the date of death. Amend a return The method of accounting regularly used by the decedent before death also determines the income includible on the final return. Amend a return This section explains how some types of income are reported on the final return. Amend a return For more information about accounting methods, see Publication 538, Accounting Periods and Methods. Amend a return Cash Method If the decedent accounted for income under the cash method, only those items actually or constructively received before death are included on the final return. Amend a return Constructive receipt of income. Amend a return   Interest from coupons on the decedent's bonds is constructively received by the decedent if the coupons matured in the decedent's final tax year, but had not been cashed. Amend a return Include the interest income on the final return. Amend a return   Generally, a dividend is considered constructively received if it was available for use by the decedent without restriction. Amend a return If the corporation customarily mailed its dividend checks, the dividend was includible when received. Amend a return If the individual died between the time the dividend was declared and the time it was received in the mail, the decedent did not constructively receive it before death. Amend a return Do not include the dividend in the final return. Amend a return Accrual Method Generally, under an accrual method of accounting, income is reported when earned. Amend a return If the decedent used an accrual method, only the income items normally accrued before death are included on the final return. Amend a return Interest and Dividend Income (Forms 1099) Form(s) 1099 reporting interest and dividends earned by the decedent before death should be received and the amounts included on the decedent's final return. Amend a return A separate Form 1099 should show the interest and dividends earned after the date of the decedent's death and paid to the estate or other recipient that must include those amounts on its return. Amend a return You can request corrected Forms 1099 if these forms do not properly reflect the right recipient or amounts. Amend a return For example, a Form 1099-INT, reporting interest payable to the decedent, may include income that should be reported on the final income tax return of the decedent, as well as income that the estate or other recipient should report, either as income earned after death or as income in respect of the decedent (discussed later). Amend a return For income earned after death, you should ask the payer for a Form 1099 that properly identifies the recipient (by name and identification number) and the proper amount. Amend a return If that is not possible, or if the form includes an amount that represents income in respect of the decedent, report the interest as shown next under How to report. Amend a return See U. Amend a return S. Amend a return savings bonds acquired from decedent under Income in Respect of a Decedent, later, for information on savings bond interest that may have to be reported on the final return. Amend a return How to report. Amend a return   If you are preparing the decedent's final return and you have received a Form 1099-INT for the decedent that includes amounts belonging to the decedent and to another recipient (the decedent's estate or another beneficiary), report the total interest shown on Form 1099-INT on Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. Amend a return Next, enter a subtotal of the interest shown on Forms 1099, and the interest reportable from other sources for which you did not receive Forms 1099. Amend a return Then, show any interest (including any interest you receive as a nominee) belonging to another recipient separately and subtract it from the subtotal. Amend a return Identify the amount of this adjustment as “Nominee Distribution” or other appropriate designation. Amend a return   Report dividend income for which you received a Form 1099-DIV, Dividends and Distributions, on the appropriate schedule using the same procedure. Amend a return    Note. Amend a return If the decedent received amounts as a nominee, you must give the actual owner a Form 1099, unless the owner is the decedent's spouse. Amend a return See General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) for more information on filing Forms 1099. Amend a return Partnership Income The death of a partner closes the partnership's tax year for that partner. Amend a return Generally, it does not close the partnership's tax year for the remaining partners. Amend a return The decedent's distributive share of partnership items must be figured as if the partnership's tax year ended on the date the partner died. Amend a return To avoid an interim closing of the partnership books, the partners can agree to estimate the decedent's distributive share by prorating the amounts the partner would have included for the entire partnership tax year. Amend a return On the decedent's final return, include the decedent's distributive share of partnership items for the following periods. Amend a return The partnership's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). Amend a return The period, if any, from the end of the partnership's tax year in (1) to the decedent's date of death. Amend a return Example. Amend a return Mary Smith was a partner in XYZ partnership and reported her income on a tax year ending December 31. Amend a return The partnership uses a tax year ending June 30. Amend a return Mary died August 31, 2013, and her estate established its tax year through August 31. Amend a return The distributive share of partnership items based on the decedent's partnership interest is reported as follows. Amend a return Final Return for the Decedent—January 1 through August 31, 2013, includes XYZ partnership items from (a) the partnership tax year ending June 30, 2013, and (b) the partnership tax year beginning July 1, 2013, and ending August 31, 2013 (the date of death). Amend a return Income Tax Return of the Estate—September 1, 2013, through August 31, 2014, includes XYZ partnership items for the period September 1, 2013, through June 30, 2014. Amend a return S Corporation Income If the decedent was a shareholder in an S corporation, include on the final return the decedent's share of the S corporation's items of income, loss, deduction, and credit for the following periods. Amend a return The corporation's tax year that ended within or with the decedent's final tax year (the year ending on the date of death). Amend a return The period, if any, from the end of the corporation's tax year in (1) to the decedent's date of death. Amend a return Self-Employment Income Include self-employment income actually or constructively received or accrued, depending on the decedent's accounting method. Amend a return For self-employment tax purposes only, the decedent's self-employment income will include the decedent's distributive share of a partnership's income or loss through the end of the month in which death occurred. Amend a return For this purpose, the partnership's income or loss is considered to be earned ratably over the partnership's tax year. Amend a return Community Income If the decedent was married and domiciled in a community property state, half of the income received and half of the expenses paid during the decedent's tax year by either the decedent or spouse may be considered to be the income and expenses of the other. Amend a return For more information, see Publication 555, Community Property. Amend a return HSA, Archer MSA, or Medicare Advantage MSA The treatment of an HSA (health savings account), an Archer MSA (medical savings account), or a Medicare Advantage MSA at the death of the account holder, depends on who acquires the interest in the account. Amend a return If the decedent's estate acquires the interest, the fair market value (FMV) of the assets in the account on the date of death is included in income on the decedent's final return. Amend a return The estate tax deduction, discussed later, does not apply to this amount. Amend a return If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. Amend a return For other information on HSAs, Archer MSAs, or Medicare Advantage MSAs, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Amend a return Coverdell Education Savings Account (ESA) Generally, the balance in a Coverdell ESA must be distributed within 30 days after the individual for whom the account was established reaches age 30, or dies, whichever is earlier. Amend a return The treatment of the Coverdell ESA at the death of an individual under age 30 depends on who acquires the interest in the account. Amend a return If the decedent's estate acquires the interest, the earnings on the account must be included on the final income tax return of the decedent. Amend a return The estate tax deduction, discussed later, does not apply to this amount. Amend a return If a beneficiary acquires the interest, see the discussion under Income in Respect of a Decedent, later. Amend a return The age 30 limitation does not apply if the individual for whom the account was established or the beneficiary that acquires the account is an individual with special needs. Amend a return This includes an individual who, because of a physical, mental, or emotional condition (including a learning disability), requires additional time to complete his or her education. Amend a return For more information on Coverdell ESAs, see Publication 970, Tax Benefits for Education. Amend a return Accelerated Death Benefits Accelerated death benefits are amounts received under a life insurance contract before the death of the insured individual. Amend a return These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Amend a return Generally, if the decedent received accelerated death benefits on the life of a terminally or chronically ill individual, whether on his or her own life or on the life of another person, those benefits are not included in the decedent's income. Amend a return For more information, see the discussion under Gifts, Insurance, and Inheritances under Other Tax Information, later. Amend a return Exemptions and Deductions Generally, the rules for exemptions and deductions allowed to an individual also apply to the decedent's final income tax return. Amend a return Show on the final return deductible items the decedent paid (or accrued, if the decedent reported deductions on an accrual method) before death. Amend a return This section contains a detailed discussion of medical expenses because the tax treatment of the decedent's medical expenses can be different. Amend a return See Medical Expenses, later. Amend a return Exemptions You can claim the decedent's personal exemption on the final income tax return. Amend a return If the decedent was another person's dependent (for example, a parent's), you cannot claim the personal exemption on the decedent's final return. Amend a return Standard Deduction If you do not itemize deductions on the final return, the full amount of the appropriate standard deduction is allowed regardless of the date of death. Amend a return For information on the appropriate standard deduction, see the Form 1040 income tax return instructions or Publication 501. Amend a return Medical Expenses Medical expenses paid before death by the decedent are deductible, subject to limits, on the final income tax return if deductions are itemized. Amend a return This includes expenses for the decedent, as well as for the decedent's spouse and dependents. Amend a return Beginning in 2013, medical expenses exceeding 10% of adjusted gross income (AGI) may be deducted, unless the decedent or their spouse is age 65 or older. Amend a return In that case medical expenses exceeding 7. Amend a return 5% of AGI may be deducted. Amend a return Qualified medical expenses are not deductible if paid with a tax-free distribution from an HSA or an Archer MSA. Amend a return Election for decedent's expenses. Amend a return   Medical expenses not paid before death are liabilities of the estate and are shown on the federal estate tax return (Form 706). Amend a return However, if medical expenses for the decedent are paid out of the estate during the 1-year period beginning with the day after death, you can elect to treat all or part of the expenses as paid by the decedent at the time they were incurred. Amend a return   If you make the election, you can claim all or part of the expenses on the decedent's income tax return (if deductions are itemized) rather than on the federal estate tax return (Form 706). Amend a return You can deduct expenses incurred in the year of death on the final income tax return. Amend a return You should file an amended return (Form 1040X) for medical expenses incurred in an earlier year, unless the statutory period for filing a claim for that year has expired. Amend a return   The amount you can deduct on the income tax return is the amount above 10% of adjusted gross income (or 7. Amend a return 5% of adjusted gross income if the decedent or the decedent's spouse was born before January 2, 1949). Amend a return Amounts not deductible because of this percentage cannot be claimed on the federal estate tax return. Amend a return Making the election. Amend a return   You make the election by attaching a statement, in duplicate, to the decedent's income tax return or amended return. Amend a return The statement must state that you have not claimed the amount as an estate tax deduction, and that the estate waives the right to claim the amount as a deduction. Amend a return This election applies only to expenses incurred for the decedent, not to expenses incurred to provide medical care for dependents. Amend a return Example. Amend a return Richard Brown used the cash method of accounting and filed his income tax return on a calendar year basis. Amend a return Richard died on June 1, 2013, at the age of 78, after incurring $800 in medical expenses. Amend a return Of that amount, $500 was incurred in 2012 and $300 was incurred in 2013. Amend a return Richard itemized his deductions when he filed his 2012 income tax return. Amend a return The personal representative of the estate paid the entire $800 liability in August 2013. Amend a return The personal representative may file an amended return (Form 1040X) for 2012 claiming the $500 medical expense as a deduction, subject to the 7. Amend a return 5% limit. Amend a return The $300 of expenses incurred in 2013 can be deducted on the final income tax return if deductions are itemized, subject to the 7. Amend a return 5% limit. Amend a return The personal representative must file a statement in duplicate with each return stating that these amounts have not been claimed on the federal estate tax return (Form 706), and waiving the right to claim such a deduction on Form 706 in the future. Amend a return Medical expenses not paid by estate. Amend a return   If you paid medical expenses for your deceased spouse or dependent, claim the expenses on your tax return for the year in which you paid them, whether they are paid before or after the decedent's death. Amend a return If the decedent was a child of divorced or separated parents, the medical expenses can usually be claimed by both the custodial and noncustodial parent to the extent paid by that parent during the year. Amend a return Insurance reimbursements. Amend a return   Insurance reimbursements of previously deducted medical expenses due a decedent at the time of death and later received by the decedent's estate are includible in the income tax return of the estate (Form 1041) for the year the reimbursements are received. Amend a return The reimbursements are also includible in the decedent's gross estate. Amend a return No deduction for funeral expenses can be taken on the final Form 1040 of a decedent. Amend a return These expenses may be deductible for estate tax purposes on Form 706. Amend a return Deduction for Losses A decedent's net operating loss deduction from a prior year and any capital losses (including capital loss carryovers) can be deducted only on the decedent's final income tax return. Amend a return A net operating loss on the decedent's final income tax return can be carried back to prior years. Amend a return (See Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. Amend a return ) You cannot deduct any unused net operating loss or capital loss on the estate's income tax return. Amend a return At-risk loss limits. Amend a return   Special at-risk rules apply to most activities that are engaged in as a trade or business or for the production of income. Amend a return   These rules limit the deductible loss to the amount which the individual was considered at-risk in the activity. Amend a return An individual generally will be considered at-risk to the extent of the money and the adjusted basis of property that he or she contributed to the activity and certain amounts the individual borrowed for use in the activity. Amend a return An individual will be considered at-risk for amounts borrowed only if he or she was personally liable for the repayment or if the amounts borrowed were secured by property other than that used in the activity. Amend a return The individual is not considered at-risk for borrowed amounts if the lender has an interest in the activity or if the lender is related to a person who has an interest in the activity. Amend a return For more information, see Publication 925, Passive Activity and At-Risk Rules. Amend a return Passive activity rules. Amend a return   A passive activity is any trade or business activity in which the taxpayer does not materially participate. Amend a return To determine material participation, see Publication 925. Amend a return Rental activities are passive activities regardless of the taxpayer's participation, unless the taxpayer meets certain eligibility requirements. Amend a return   Individuals, estates, and trusts can offset passive activity losses only against passive activity income. Amend a return Passive activity losses or credits not allowed in one tax year can be carried forward to the next year. Amend a return   If a passive activity interest is transferred because a taxpayer dies, the accumulated unused passive activity losses are allowed as a deduction against the decedent's income in the year of death. Amend a return Losses are allowed only to the extent they are greater than the excess of the transferee's (recipient of the interest transferred) basis in the property over the decedent's adjusted basis in the property immediately before death. Amend a return The part of the accumulated losses equal to the excess is not allowed as a deduction for any tax year. Amend a return   Use Form 8582, Passive Activity Loss Limitations, to summarize losses and income from passive activities and to figure the amounts allowed. Amend a return For more information, see Publication 925. Amend a return Credits, Other Taxes, and Payments Discussed below are some of the tax credits, types of taxes that may be owed, income tax withheld, and estimated tax payments reported on the final return of a decedent. Amend a return Credits On the final income tax return, you can claim any tax credits that applied to the decedent before death. Amend a return Some of these credits are discussed next. Amend a return Earned income credit. Amend a return   If the decedent was an eligible individual, you can claim the earned income credit on the decedent's final return even though the return covers less than 12 months. Amend a return If the allowable credit is more than the tax liability for the year, the excess is refunded. Amend a return   For more information, see Publication 596, Earned Income Credit (EIC). Amend a return Credit for the elderly or the disabled. Amend a return   This credit is allowable on a decedent's final income tax return if the decedent met both of the following requirements in the year of death. Amend a return The decedent: Was a “qualified individual,” and Had income (adjusted gross income (AGI) and nontaxable social security and pensions) less than certain limits. Amend a return   For details on qualifying for or figuring the credit, see Publication 524, Credit for the Elderly or the Disabled. Amend a return Child tax credit. Amend a return   If the decedent had a qualifying child, you may be able to claim the child tax credit on the decedent's final return even though the return covers less than 12 months. Amend a return You may be able to claim the additional child tax credit and get a refund if the credit is more than the decedent's liability. Amend a return For more information, see the Instructions for Form 1040. Amend a return Adoption credit. Amend a return   Depending upon when the adoption was finalized, this credit may be taken on a decedent's final income tax return if the decedent: Adopted an eligible child and paid qualified adoption expenses, or Has a carryforward of an adoption credit from a prior year. Amend a return   Also, if the decedent is survived by a spouse who meets the filing status of qualifying widow(er), unused adoption credit may be carried forward and used following the death of the decedent. Amend a return See Form 8839, Qualified Adoption Expenses, and its instructions for more details. Amend a return General business tax credit. Amend a return   The general business credit available to a taxpayer is limited. Amend a return Any credit arising in a tax year beginning before 1998 that has not been used up can be carried forward for up to 15 years. Amend a return Any unused credit arising in a tax year beginning after 1997 has a 1-year carryback and a 20-year carryforward period. Amend a return   After the carryforward period, a deduction may be allowed for any unused business credit. Amend a return If the taxpayer dies before the end of the carryforward period, the deduction generally is allowed in the year of death. Amend a return   For more information on the general business credit, see Publication 334, Tax Guide for Small Business. Amend a return Other Taxes Taxes other than income tax that may be owed on the final return of a decedent include self-employment tax and alternative minimum tax, which are reported on Form 1040. Amend a return Self-employment tax. Amend a return   Self-employment tax may be owed on the final return if either of the following applied to the decedent in the year of death: Net earnings from self-employment (excluding income described in (2)) were $400 or more; or Wages from services performed as a church employee were $108. Amend a return 28 or more. Amend a return Alternative minimum tax (AMT). Amend a return   The tax laws give special treatment to certain types of income and allow special deductions and credits for certain types of expenses. Amend a return The alternative minimum tax (AMT) was enacted so taxpayers who benefit from these laws still pay at least a minimum amount of tax. Amend a return In general, the AMT is the excess of the tentative minimum tax over the regular tax shown on the return. Amend a return Form 6251. Amend a return    Use Form 6251, Alternative Minimum Tax—Individuals, to determine if this tax applies to the decedent. Amend a return See the form instructions for information on when you must attach Form 6251 to Form 1040. Amend a return Form 8801. Amend a return   If the decedent paid AMT in a previous year or had a credit carryforward, the decedent may be eligible for a minimum tax credit. Amend a return See Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts. Amend a return Payments of Tax The income tax withheld from the decedent's salary, wages, pensions, or annuities, and the amount paid as estimated tax are credits (advance payments of tax) that must be claimed on the final return. Amend a return Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Income tax liability may be forgiven for a decedent who dies due to service in a combat zone, due to military or terrorist actions, as a result of a terrorist attack, or while serving in the line of duty as an astronaut. Amend a return Combat Zone If a member of the Armed Forces of the United States dies while in active service in a combat zone or from wounds, disease, or injury incurred in a combat zone, the decedent's income tax liability is abated (forgiven) for the entire year in which death occurred and for any prior tax year ending on or after the first day the person served in a combat zone in active service. Amend a return For this purpose, a qualified hazardous duty area is treated as a combat zone. Amend a return If the tax (including interest, additions to the tax, and additional amounts) for these years has been assessed, the assessment will be forgiven. Amend a return If the tax has been collected (regardless of the date of collection), that tax will be credited or refunded. Amend a return Any of the decedent's income tax for tax years before those mentioned above that remains unpaid as of the actual (or presumptive) date of death will not be assessed. Amend a return If any unpaid tax (including interest, additions to the tax, and additional amounts) has been assessed, this assessment will be forgiven. Amend a return Also, if any tax was collected after the date of death, that amount will be credited or refunded. Amend a return The date of death of a member of the Armed Forces reported as missing in action or as a prisoner of war is the date his or her name is removed from missing status for military pay purposes. Amend a return This is true even if death actually occurred earlier. Amend a return For other tax information for members of the Armed Forces, see Publication 3, Armed Forces' Tax Guide. Amend a return Military or Terrorist Actions The decedent's income tax liability is forgiven if, at death, he or she was a military or civilian employee of the United States who died because of wounds or injury incurred: While a U. Amend a return S. Amend a return employee, and In a military or terrorist action. Amend a return The forgiveness applies to the tax year in which death occurred and for any earlier tax year, beginning with the year before the year in which the wounds or injury occurred. Amend a return Example. Amend a return The income tax liability of a civilian employee of the United States who died in 2013 because of wounds incurred while a U. Amend a return S. Amend a return employee in a terrorist attack that occurred in 2008 will be forgiven for 2013 and for all prior tax years in the period 2007 through 2012. Amend a return Refunds are allowed for the tax years for which the period for filing a claim for refund has not ended, as discussed later. Amend a return Military or terrorist action defined. Amend a return   A military or terrorist action means the following. Amend a return Any terrorist activity that most of the evidence indicates was directed against the United States or any of its allies. Amend a return Any military action involving the U. Amend a return S. Amend a return Armed Forces and resulting from violence or aggression against the United States or any of its allies, or the threat of such violence or aggression. Amend a return   Terrorist activity includes criminal offenses intended to coerce, intimidate, or retaliate against the government or civilian population. Amend a return Military action does not include training exercises. Amend a return Any multinational force in which the United States is participating is treated as an ally of the United States. Amend a return Determining if a terrorist activity or military action has occurred. Amend a return   You may rely on published guidance from the IRS to determine if a particular event is considered a terrorist activity or military action. Amend a return Specified Terrorist Victim The Victims of Terrorism Tax Relief Act of 2001 (the Act) provides tax relief for those injured or killed as a result of terrorist attacks, certain survivors of those killed as a result of terrorist attacks, and others who were affected by terrorist attacks. Amend a return Under the Act, the federal income tax liability of those killed in the following attacks (specified terrorist victim) is forgiven for certain tax years. Amend a return The April 19, 1995, terrorist attack on the Alfred P. Amend a return Murrah Federal Building (Oklahoma City). Amend a return The September 11, 2001, terrorist attacks. Amend a return The terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002. Amend a return The Act also exempts from federal income tax the following types of income. Amend a return Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Amend a return Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Amend a return Certain death benefits paid by an employer to the survivor of an employee because the employee died as a result of a terrorist attack. Amend a return Payments from the September 11th Victim Compensation Fund 2001. Amend a return The Act also reduces the estate tax of individuals who die as a result of a terrorist attack. Amend a return See Publication 3920, Tax Relief for Victims of Terrorist Attacks, for more information. Amend a return Astronauts Legislation extended the tax relief available under the Victims of Terrorism Tax Relief Act of 2001 (the Act) to astronauts who died in the line of duty after December 31, 2002. Amend a return The decedent's income tax liability is forgiven for the tax year in which death occurs, and for the tax year prior to death. Amend a return For information on death benefit payments and the reduction of federal estate taxes, see Publication 3920. Amend a return However, the discussions in that publication under Death Benefits and Estate Tax Reduction should be modified for astronauts (for example, by using the date of death of the astronaut instead of September 11, 2001). Amend a return For more information on the Act, see Publication 3920. Amend a return Claim for Credit or Refund If any of these tax-forgiveness situations applies to a prior year tax, any tax paid for which the period for filing a claim has not ended will be credited or refunded. Amend a return If any tax is still due, it will be canceled. Amend a return The normal period for filing a claim for credit or refund is 3 years after the return was filed or 2 years after the tax was paid, whichever is later. Amend a return If death occurred in a combat zone or from wounds, disease, or injury incurred in a combat zone, the period for filing the claim is extended by: The amount of time served in the combat zone (including any period in which the individual was in missing status), plus The period of continuous qualified hospitalization for injury from service in the combat zone, if any, plus The next 180 days. Amend a return Qualified hospitalization means any hospitalization outside the United States and any hospitalization in the United States of not more than 5 years. Amend a return This extended period for filing the claim also applies to a member of the Armed Forces who was deployed outside the United States in a designated contingency operation. Amend a return Filing a claim. Amend a return   Use the following procedures to file a claim. Amend a return If a U. Amend a return S. Amend a return individual income tax return (Form 1040, 1040A, or 1040EZ) has not been filed, you should make a claim for refund of any withheld income tax or estimated tax payments by filing Form 1040. Amend a return Form W-2, Wage and Tax Statement, must accompany all returns. Amend a return If a U. Amend a return S. Amend a return individual income tax return has been filed, you should make a claim for refund by filing Form 1040X. Amend a return You must file a separate Form 1040X for each year in question. Amend a return   You must file these returns and claims at the following address for regular mail (U. Amend a return S. Amend a return Postal Service). Amend a return    Internal Revenue Service 333 W. Amend a return Pershing, P5–6503 Kansas City, MO 64108   Identify all returns and claims for refund by writing “Iraq—KIA,” “Enduring Freedom—KIA,” “Kosovo Operation—KIA,” “Desert Storm—KIA,” or “Former Yugoslavia—KIA” in bold letters on the top of page 1 of the return or claim. Amend a return On the applicable return, write the same phrase on the line for total tax. Amend a return If the individual was killed in a terrorist or military action, put “KITA” on the front of the return and on the line for total tax. Amend a return   Include an attachment showing the computation of the decedent's tax liability and a computation of the amount to be forgiven. Amend a return On joint returns, make an allocation of the tax as described below under Joint returns. Amend a return If you cannot make a proper allocation, attach a statement of all income and deductions allocable to each spouse and the IRS will make the proper allocation. Amend a return   You must attach Form 1310 to all returns and claims for refund. Amend a return However, for exceptions to filing Form 1310, see Form 1310. Amend a return Statement of Person Claiming Refund Due a Deceased Taxpayer, under Refund, earlier. Amend a return   You must also attach proof of death that includes a statement that the individual was a U. Amend a return S. Amend a return employee on the date of injury and on the date of death and died as the result of a military or terrorist action. Amend a return For military and civilian employees of the Department of Defense, attach DD Form 1300, Report of Casualty. Amend a return For other U. Amend a return S. Amend a return civilian employees killed in the United States, attach a death certificate and a certification (letter) from the federal employer. Amend a return For other U. Amend a return S. Amend a return civilian employees killed overseas, attach a certification from the Department of State. Amend a return   If you do not have enough tax information to file a timely claim for refund, you can suspend the period for filing a claim by filing Form 1040X. Amend a return Attach Form 1310, any required documentation currently available, and a statement that you will file an amended claim as soon as you have the required tax information. Amend a return Joint returns. Amend a return   If a joint return was filed, only the decedent's part of the income tax liability is eligible for forgiveness. Amend a return Determine the decedent's tax liability as follows. Amend a return Figure the income tax for which the decedent would have been liable if a separate return had been filed. Amend a return Figure the income tax for which the spouse would have been liable if a separate return had been filed. Amend a return Multiply the joint tax liability by a fraction. Amend a return The numerator of the fraction is the amount in (1), above. Amend a return The denominator of the fraction is the total of (1) and (2). Amend a return   The resulting amount from (3) above is the decedent's tax liability eligible for forgiveness. Amend a return Filing Reminders To minimize the time needed to process the decedent's final return and issue any refund, be sure to follow these procedures. Amend a return Write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Amend a return If a personal representative has been appointed, the personal representative must sign the return. Amend a return If it is a joint return, the surviving spouse must also sign it. Amend a return If you are the decedent's spouse filing a joint return with the decedent and no personal representative has been appointed, write “Filing as surviving spouse” in the area where you sign the return. Amend a return If no personal representative has been appointed and if there is no surviving spouse, the person in charge of the decedent's property must file and sign the return as “personal representative. Amend a return ” To claim a refund for the decedent, do the following. Amend a return If you are the decedent's spouse filing a joint return with the decedent, file only the tax return to claim the refund. Amend a return If you are the personal representative and the return is not a joint return filed with the decedent's surviving spouse, file the return and attach a copy of the certificate that shows your appointment by the court. Amend a return (A power of attorney or a copy of the decedent's will is not acceptable evidence of your appointment as the personal representative. Amend a return ) If you are filing an amended return, attach Form 1310 and a copy of the certificate of appointment (or, if you have already sent the certificate of appointment to IRS, write “Certificate Previously Filed” at the bottom of Form 1310). Amend a return If you are not filing a joint return as the surviving spouse and a personal representative has not been appointed, file the return and attach Form 1310. Amend a return Other Tax Information Discussed below is information about the effect of an individual's death on the income tax liability of the survivors (including widows and widowers), the beneficiaries, and the estate. Amend a return Tax Benefits for Survivors Survivors can qualify for certain benefits when filing their own income tax returns. Amend a return Joint return by surviving spouse. Amend a return   A surviving spouse can file a joint return for the year of death and may qualify for special tax rates for the following 2 years, as explained under Qualifying widows and widowers, later. Amend a return Decedent as your dependent. Amend a return   If the decedent qualified as your dependent for a part of the year before death, you can claim the exemption for the dependent on your tax return, regardless of when death occurred during the year. Amend a return   If the decedent was your qualifying child, you may be able to claim the child tax credit or the earned income credit. Amend a return To determine if you qualify for the child tax credit, see the instructions for Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48. Amend a return To determine if you qualify for the earned income credit, see the instructions for Form 1040, lines 64a and 64b or Form 1040A, lines 38a and 38b. Amend a return Qualifying widows and widowers. Amend a return   If your spouse died within the 2 tax years preceding the year for which your return is being filed, you may be eligible to claim the filing status of qualifying widow(er) with dependent child and qualify to use the married-filing-jointly tax rates. Amend a return Requirements. Amend a return   Generally, you qualify for this special benefit if you meet all of the following requirements. Amend a return You were entitled to file a joint return with your spouse for the year of death—whether or not you actually filed jointly. Amend a return You did not remarry before the end of the current tax year. Amend a return You have a child, stepchild, or foster child who qualifies as your dependent for the tax year. Amend a return You provide more than half the cost of maintaining your home, which is the principal residence of that child for the entire year except for temporary absences. Amend a return Example. Amend a return William Burns' wife died in 2010. Amend a return William has not remarried and continued throughout 2011 and 2012 to maintain a home for himself and his dependent child. Amend a return For 2010, he was entitled to file a joint return for himself and his deceased wife. Amend a return For 2011 and 2012, he qualifies to file as a qualifying widower with dependent child. Amend a return For later years, he may qualify to file as a head of household. Amend a return Figuring your tax. Amend a return   Check the box on line 5 (Form 1040 or 1040A) under Filing Status on your tax return. Amend a return Use the Tax Rate Schedule or the column in the Tax Table for Married filing jointly, which gives you the split-income benefits. Amend a return   The last year you can file jointly with, or claim an exemption for, your deceased spouse is the year of death. Amend a return Joint return filing rules. Amend a return   If you are the surviving spouse and a personal representative is handling the estate for the decedent, you should coordinate filing your return for the year of death with this personal representative. Amend a return See Joint Return under Final Income Tax Return for Decedent—Form 1040, earlier. Amend a return Income in Respect of a Decedent All income the decedent would have received had death not occurred that was not properly includible on the final return, discussed earlier, is income in respect of a decedent. Amend a return If the decedent is a specified terrorist victim (see Specified Terrorist Victim, earlier), income received after the date of death and before the end of the decedent's tax year (determined without regard to death) is excluded from the recipient's gross income. Amend a return This exclusion does not apply to certain income. Amend a return For more information, see Publication 3920. Amend a return How To Report Income in respect of a decedent must be included in the income of one of the following. Amend a return The decedent's estate, if the estate receives it. Amend a return The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it. Amend a return Any person to whom the estate properly distributes the right to receive it. Amend a return If you have to include income in respect of a decedent in your gross income and an estate tax return (Form 706) was filed for the decedent, you may be able to claim a deduction for the estate tax paid on that income. Amend a return See Estate Tax Deduction, later. Amend a return Example 1. Amend a return Frank Johnson owned and operated an apple orchard. Amend a return He used the cash method of accounting. Amend a return He sold and delivered 1,000 bushels of apples to a canning factory for $2,000, but did not receive payment before his death. Amend a return The proceeds from the sale are income in respect of a decedent. Amend a return When the estate was settled, payment had not been made and the estate transferred the right to the payment to his widow. Amend a return When Frank's widow collects the $2,000, she must include that amount in her return. Amend a return It is not reported on the final return of the decedent or on the return of the estate. Amend a return Example 2. Amend a return Assume the same facts as in Example 1, except that Frank used the accrual method of accounting. Amend a return The amount accrued from the sale of the apples would be included on his final return. Amend a return Neither the estate nor the widow would realize income in respect of a decedent when the money is later paid. Amend a return Example 3. Amend a return On February 1, George High, a cash method taxpayer, sold his tractor for $3,000, payable March 1 of the same year. Amend a return His adjusted basis in the tractor was $2,000. Amend a return George died on February 15, before receiving payment. Amend a return The gain to be reported as income in respect of a decedent is the $1,000 difference between the decedent's basis in the property and the sale proceeds. Amend a return In other words, the income in respect of a decedent is the gain the decedent would have realized had he lived. Amend a return Example 4. Amend a return Cathy O'Neil was entitled to a large salary payment at the date of her death. Amend a return The amount was to be paid in five annual installments. Amend a return The estate, after collecting two installments, distributed the right to the remaining installments to you, the beneficiary. Amend a return The payments are income in respect of a decedent. Amend a return None of the payments were includible on Cathy's final return. Amend a return The estate must include in its income the two installments it received, and you must include in your income each of the three installments as you receive them. Amend a return Example 5. Amend a return You inherited the right to receive renewal commissions on life insurance sold by your father before his death. Amend a return You inherited the right from your mother, who acquired it by bequest from your father. Amend a return Your mother died before she received all the commissions she had the right to receive, so you received the rest. Amend a return The commissions are income in respect of a decedent. Amend a return None of these commissions were includible in your father's final return. Amend a return The commissions received by your mother were included in her income. Amend a return The commissions you received are not includible in your mother's income, even on her final return. Amend a return You must include them in your income. Amend a return Character of income. Amend a return   The character of the income you receive in respect of a decedent remains the same as it would have been to the decedent if he or she were alive. Amend a return If the income would have been a capital gain to the decedent, it will be a capital gain to you. Amend a return Transfer of right to income. Amend a return   If you transfer your right to income in respect of a decedent, you must include in your income the greater of: The amount you receive for the right, or The fair market value of the right you transfer. Amend a return   If you make a gift of such a right, you must include in your income the fair market value of the right at the time of the gift. Amend a return   If the right to income from an installment obligation is transferred, the amount you must include in income is reduced by the basis of the obligation. Amend a return See Installment obligations, later. Amend a return Transfer defined. Amend a return   A transfer for this purpose includes a sale, exchange, or other disposition, the satisfaction of an installment obligation at other than face value, or the cancellation of an installment obligation. Amend a return Installment obligations. Amend a return   If the decedent sold property using the installment method and you are collecting payments on an installment obligation acquired from the decedent, use the same gross profit percentage the decedent used to figure the part of each payment that represents profit. Amend a return Include in your income the same profit the decedent would have included had death not occurred. Amend a return For more information, see Publication 537, Installment Sales. Amend a return   If you dispose of an installment obligation acquired from a decedent (other than by transfer to the obligor), the rules explained in Publication 537 for figuring gain or loss on the disposition apply to you. Amend a return Transfer to obligor. Amend a return   A transfer of a right to income, discussed earlier, has occurred if the decedent (seller) sold property using the installment method and the installment obligation was transferred to the obligor (buyer or person legally obligated to pay the installments). Amend a return A transfer also occurs if the obligation was canceled either at death or by the estate or person receiving the obligation from the decedent. Amend a return An obligation that becomes unenforceable is treated as having been canceled. Amend a return   If such a transfer occurs, the amount included in the income of the transferor (the estate or beneficiary) is the greater of the amount received or the fair market value of the installment obligation at the time of transfer, reduced by the basis of the obligation. Amend a return The basis of the obligation is the decedent's basis, adjusted for all installment payments received after the decedent's death and before the transfer. Amend a return   If the decedent and obligor were related persons, the fair market value of the obligation cannot be less than its face value. Amend a return Specific Types of Income in Respect of a Decedent This section explains and provides examples of some specific types of income in respect of a decedent. Amend a return Wages. Amend a return   The entire amount of wages or other employee compensation earned by the decedent but unpaid at the time of death is income in respect of a decedent. Amend a return The income is not reduced by any amounts withheld by the employer. Amend a return If the income is $600 or more, the employer should report it in box 3 of Form 1099-MISC, Miscellaneous Income, and give the recipient a copy of the form or a similar statement. Amend a return   Wages paid as income in respect of a decedent are not subject to federal income tax withholding. Amend a return However, if paid during the calendar year of death, they are subject to withholding for social security and Medicare taxes. Amend a return These taxes should be included on the decedent's Form W-2 along with the taxes withheld before death. Amend a return These wages are not included in box 1 of Form W-2. Amend a return   Wages paid as income in respect of a decedent after the year of death generally are not subject to withholding for any federal taxe
Español

Hurricane Sandy Recovery

Resources to help you recover from Hurricane Sandy.

Get Help

  • Register for Assistance: Survivors in declared counties can use DisasterAssistance.gov to apply for assistance and check the status of your application online. The portal is a clearinghouse of more than 70 forms of assistance from 17 federal agencies and is accessible via Web-enabled mobile devices.
  • Find Housing - The Department of Housing and Urban Development has help for people displaced by the storm, steps to take for a storm damaged home, and contacts if you feel you have experienced housing discrimination.
  • Wreckage Removal - State and local governments who are public assistance applicants may be reimbursed by the Department of Homeland Security for the salaries and benefits of employees involved in cleanup efforts.
  • Avoid Disaster Scams - Learn how to avoid charity and home repair cams after a disaster, from the Federal Trade Commission.
  • Guides for Rebuilding - The U.S. Department of Housing and Urban Development offers disaster recovery guides for builders.
  • Food Assistance - USDA provides food to disaster relief organizations for people affected by a disaster. It also offers grants for rural communities with water quality and supply issues, and assistance to farmers and others for natural disaster losses.
  • Business Loans – Your business may be eligible for disaster assistance from the Small Business Administration.
  • Government Contracting – The General Services Administration helps federal, state, and local governments get supplies, equipment, and services needed to support disaster relief.

Back to Top

Back to Top

Health and Safety

Safety is a primary issue when you're recovering from a disaster. Follow these tips to help ensure your safety and cope with the disaster. If you aren't able to return home, states, tribes, localities, and the Red Cross continue to operate emergency shelters along the East Coast. Here's how to find shelter:

  • Stay informed about the federal public health response and recovery effort, food and water safety, preventing disease and injury, safe clean-up, sanitation, and mental health resources.
  • Monitor conditions in your area; find shelter; and let others know you are safe, with the Red Cross Hurricane App.
  • Download the FEMA app to find a map with open shelters and open FEMA Disaster Recovery Centers.
  • Call the Red Cross at 1-800-RED-CROSS (1-800-733-2767).
  • Search for shelters via text message: text: SHELTER and your ZIP code to 43362 (4FEMA). For example: Shelter 01234 (standard rates apply).
  • Check local news media outlets.

Responders: People working on clean-up and helping disaster survivors also need to be concerned about their health and safety. The Department of Labor offers technical assistance and resources to help protect the occupational safety and health of workers in disaster areas.

Cancer patients can have can have weakened immune systems and may be at higher risk for infections, bleeding, fatigue, and injury. Call 1-800-4-CANCER (1-800-422-6237) to learn where to receive care if a disaster event disrupts care or displaces patients.

Back to Top

Back to Top

Find Family and Friends

  • Red Cross Safe and Well List  – During a disaster, register yourself as "safe and well" so that family and friends know of your well-being. You can also use the database to search for missing loved ones.
  • Next of Kin National Registry  – Register with, or search, this emergency contact system if you or your family member is missing, injured, or deceased.
  • International Evacuees and Foreign Nationals  – If you are a tourist or other foreign national and cannot reach family members directly, contact your consulate.

Back to Top

Donate and Volunteer

Donate Blood caused the cancellation of hundreds of Red Cross blood drives, resulting in a shortage of blood and platelets.

Cash donations are very useful in situations where supplies must be acquired quickly. This is the most efficient way to make an impact with your donations. If you need help in determining who to give to, the National Voluntary Organization Active in Disaster website has a list of major nonprofits that are active in disaster work or you can make your offer through the National Donations Management Network.

Volunteer - Affiliate with existing non-profit organizations before going to the disaster area. Immediately following a disaster, a community can become easily overwhelmed by the amount of generous people who want to help. Contacting and affiliating with an established organization will help to ensure that you are appropriately trained to respond in the most effective way. Be patient: Recovery lasts a lot longer than the media attention. There will be volunteer needs for many months.

Back to Top

Find Volunteer Opportunities

Back to Top

What Government is Doing

  • Hurricane Sandy Rebuilding Task Force - The Task Force will coordinate long-term rebuilding plans for the affected region and its infrastructure.
  • Safety and Cleanup - The US Environmental Protection Agency is checking areas affected by Hurricane Sandy for potential contamination, and offers safety and cleanup information for parents, homeowners, communities and local governments, and builders.
  • Federal Building Closures  – The General Services Administration provides a list of closed federal facilities in areas affected by Hurricane Sandy.
  • Social Security Office Closures  – If your local Social Security office is closed, there may be other ways to complete your business.
  • Power Restoration  – The Department of Energy is supporting utility power restoration.
  • Federal Communications Commission  – View notices on filing deadlines and information on the commission’s efforts to support the recovery of communications infrastructure.
  • Restoring Wildlife Refuges  – The Fish and Wildlife Service is working to assess damage to National Wildlife Refuges, and restore storm damaged areas for safe public access.
  • Customs and Border Protection - News, photos and videos of Customs and Border Protection officers resume work in New York and New Jersey.
  • Federal Employees and Retirees - The Office of Personnel Management has information about leave and pay for federal employees and retirees.

Back to Top

Back to Top

Hurricane Sandy Widget

To use the widget on your own site, copy the code below and paste it onto your web page:

<iframe 
src="http://www.usa.gov/widgets/sandy/sandy-2012-widget.htm" 
height="298" width="200" 
frameborder="0" scrolling="auto" title="Hurricane 
Sandy Widget">
<a href="http://www.usa.gov/Topics/Weather/Hurricane/sandy.shtml">
Government Resources to Help You Recover 
from Hurricane Sandy</a></iframe>

Back to Top

The Amend A Return

Amend a return Publication 571 - Introductory Material Table of Contents Future Developments What's New for 2013 What's New for 2014 Reminder IntroductionOrdering forms and publications. Amend a return Tax questions. Amend a return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 571 and its instructions, such as legislation enacted after they were published, go to www. Amend a return irs. Amend a return gov/pub571. Amend a return What's New for 2013 Retirement savings contributions credit. Amend a return  For 2013, the adjusted gross income limitations have increased from $57,500 to $59,000 for married filing jointly filers, from $43,125 to $44,250 for head of household filers, and from $28,750 to $29,500 for single, married filing separately, or qualifying widow(er) with dependent child filers. Amend a return See chapter 10, Retirement Savings Contributions Credit (Saver's Credit), for additional information. Amend a return Limit on elective deferrals. Amend a return  For 2013, the limit on elective deferrals has increased from $17,000 to $17,500. Amend a return Limit on annual additions. Amend a return  For 2013, the limit on annual additions has increased from $50,000 to $51,000. Amend a return What's New for 2014 Retirement savings contributions credit. Amend a return  For 2014, the adjusted gross income limitations have increased from $59,000 to $60,000 for married filing jointly filers, from $44,250 to $45,000 for head of household filers, and from $29,500 to $30,000 for single, married filing separately, or qualifying widow(er) with dependent child filers. Amend a return See chapter 10, Retirement Savings Contributions Credit (Saver's Credit), for additional information. Amend a return Limit on elective deferrals. Amend a return  For 2014, the limit on elective deferrals remains unchanged at $17,500. Amend a return Limit on annual additions. Amend a return  For 2014, the limit on annual additions has increased from $51,000 to $52,000. Amend a return Reminder Photographs of missing children. Amend a return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amend a return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amend a 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. Amend a return Introduction This publication can help you better understand the tax rules that apply to your 403(b) (tax-sheltered annuity) plan. Amend a return In this publication, you will find information to help you: Determine the maximum amount that can be contributed to your 403(b) account in 2014. Amend a return Determine the maximum amount that could have been contributed to your 403(b) account in 2013. Amend a return Identify excess contributions. Amend a return Understand the basic rules for claiming the retirement savings contributions credit. Amend a return Understand the basic rules for distributions and rollovers from 403(b) accounts. Amend a return This publication does not provide specific information on the following topics. Amend a return Distributions from 403(b) accounts. Amend a return This is covered in Publication 575, Pension and Annuity Income. Amend a return Rollovers. Amend a return This is covered in Publication 590, Individual Retirement Arrangements (IRAs). Amend a return How to use this publication. Amend a return   This publication is organized into chapters to help you find information easily. Amend a return    Chapter 1 answers questions frequently asked by 403(b) plan participants. Amend a return    Chapters 2 through 6 explain the rules and terms you need to know to figure the maximum amount that could have been contributed to your 403(b) account for 2013 and the maximum amount that can be contributed to your 403(b) account in 2014. Amend a return    Chapter 7 provides general information on the prevention and correction of excess contributions to your 403(b) account. Amend a return    Chapter 8 provides general information on distributions, transfers, and rollovers. Amend a return    Chapter 9 provides blank worksheets that you will need to accurately and actively participate in your 403(b) plan. Amend a return Filled-in samples of most of these worksheets can be found throughout this publication. Amend a return    Chapter 10 explains the rules for claiming the retirement savings contributions credit (saver's credit). Amend a return Comments and suggestions. Amend a return   We welcome your comments about this publication and your suggestions for future editions. Amend a return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amend a return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amend a return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amend a return   You can send your comments from www. Amend a return irs. Amend a return gov/formspubs/. Amend a return Click on “More Information” and then on “Comment on Tax Forms and Publications. Amend a 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. Amend a return Ordering forms and publications. Amend a return   Visit www. Amend a return irs. Amend a 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. Amend a return  Internal Revenue Service 1201 N. Amend a return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amend a return   If you have a tax question, check the information available on IRS. Amend a return gov or call 1-800-829-1040. Amend a return We cannot answer tax questions sent to either of the above addresses. Amend a return Useful Items - You may want to see: Publication 517 Social Security and Other Information for Members of the Clergy and Religious Workers 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) W-2 Wage and Tax Statement 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amend a return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5330 Return of Excise Taxes Related to Employee Benefit Plans Prev  Up  Next   Home   More Online Publications