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Amended Tax Form

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Amended Tax Form

Amended tax form 37. Amended tax form   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. Amended tax form  The maximum adoption credit is $12,970 for 2013. Amended tax form See Adoption Credit . Amended tax form Plug-in electric vehicle credit. Amended tax form  This credit has expired. Amended tax form Credit for prior year minimum tax. Amended tax form  The refundable portion of the credit for prior year minimum tax has expired. Amended tax form Excess withholding of social security and railroad retirement tax. Amended tax form  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. Amended tax form 2% of wages up to $113,700. Amended tax form If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. Amended tax form See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . Amended tax form Introduction This chapter discusses the following nonrefundable credits. Amended tax form Adoption credit. Amended tax form Alternative motor vehicle credit. Amended tax form Alternative fuel vehicle refueling property credit. Amended tax form Credit to holders of tax credit bonds. Amended tax form Foreign tax credit. Amended tax form Mortgage interest credit. Amended tax form Nonrefundable credit for prior year minimum tax. Amended tax form Plug-in electric drive motor vehicle credit. Amended tax form Residential energy credits. Amended tax form Retirement savings contributions credit. Amended tax form This chapter also discusses the following refundable credits. Amended tax form Credit for tax on undistributed capital gain. Amended tax form Health coverage tax credit. Amended tax form Credit for excess social security tax or railroad retirement tax withheld. Amended tax form Several other credits are discussed in other chapters in this publication. Amended tax form Child and dependent care credit (chapter 32). Amended tax form Credit for the elderly or the disabled (chapter 33). Amended tax form Child tax credit (chapter 34). Amended tax form Education credits (chapter 35). Amended tax form Earned income credit (chapter 36). Amended tax form Nonrefundable credits. Amended tax form   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. Amended tax form These credits may reduce your tax to zero. Amended tax form If these credits are more than your tax, the excess is not refunded to you. Amended tax form Refundable credits. Amended tax form   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. Amended tax form These credits are added to the federal income tax withheld and any estimated tax payments you made. Amended tax form If this total is more than your total tax, the excess will be refunded to you. Amended tax form Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. Amended tax form However, if the total of these credits is more than your tax, the excess is not refunded to you. Amended tax form Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. Amended tax form The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. Amended tax form If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. Amended tax form If your modified AGI is $234,580 or more, you cannot take the credit. Amended tax form Qualified adoption expenses. Amended tax form   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. Amended tax form These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. Amended tax form Nonqualified expenses. Amended tax form   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. Amended tax form Eligible child. Amended tax form   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. Amended tax form Child with special needs. Amended tax form   An eligible child is a child with special needs if all three of the following apply. Amended tax form The child was a citizen or resident of the United States (including U. Amended tax form S. Amended tax form possessions) at the time the adoption process began. Amended tax form A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. Amended tax form The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Amended tax form Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. Amended tax form When to take the credit. Amended tax form   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. Amended tax form If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. Amended tax form See the Instructions for Form 8839 for more specific information on when to take the credit. Amended tax form Foreign child. Amended tax form   If the child is not a U. Amended tax form S. Amended tax form citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. Amended tax form You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. Amended tax form How to take the credit. Amended tax form   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. Amended tax form Include the credit in your total for Form 1040, line 53. Amended tax form Check box c and enter “8839” on the line next to that box. Amended tax form More information. Amended tax form   For more information, see the Instructions for Form 8839. Amended tax form Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. Amended tax form Amount of credit. Amended tax form   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. Amended tax form In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. Amended tax form   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. Amended tax form How to take the credit. Amended tax form   To take the credit, you must complete Form 8910 and attach it to your Form 1040. Amended tax form Include the credit in your total for Form 1040, line 53. Amended tax form Check box c and enter “8910” on the line next to that box. Amended tax form More information. Amended tax form   For more information on the credit, see the Instructions for Form 8910. Amended tax form Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. Amended tax form Qualified alternative fuel vehicle refueling property. Amended tax form   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. Amended tax form To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. Amended tax form To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. Amended tax form   The following are alternative fuels. Amended tax form Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. Amended tax form Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. Amended tax form Electricity. Amended tax form Amount of the credit. Amended tax form   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. Amended tax form For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. Amended tax form How to take the credit. Amended tax form   To take the credit, you must complete Form 8911 and attach it to your Form 1040. Amended tax form Include the credit in your total for Form 1040, line 53. Amended tax form Check box c and enter “8911” on the line next to that box. Amended tax form More information. Amended tax form   For more information on the credit, see the Form 8911 instructions. Amended tax form Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. Amended tax form You may be able to take a credit if you are a holder of one of the following bonds. Amended tax form Clean renewable energy bonds (issued before 2010). Amended tax form New clean renewable energy bonds. Amended tax form Qualified energy conservation bonds. Amended tax form Qualified school construction bonds. Amended tax form Qualified zone academy bonds. Amended tax form Build America bonds. Amended tax form In some instances, an issuer may elect to receive a credit for interest paid on the bond. Amended tax form If the issuer makes this election, you cannot also claim a credit. Amended tax form Interest income. Amended tax form   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. Amended tax form How to take the credit. Amended tax form   Complete Form 8912 and attach it to your Form 1040. Amended tax form Include the credit in your total for Form 1040, line 53. Amended tax form Check box c and enter “8912” on the line next to that box. Amended tax form More information. Amended tax form   For more information, see the Instructions for Form 8912. Amended tax form Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. Amended tax form S. Amended tax form possession as a credit against your U. Amended tax form S. Amended tax form income tax. Amended tax form Or, you can deduct them as an itemized deduction (see chapter 22). Amended tax form You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. Amended tax form S. Amended tax form tax under any of the following. Amended tax form Foreign earned income exclusion. Amended tax form Foreign housing exclusion. Amended tax form Income from Puerto Rico exempt from U. Amended tax form S. Amended tax form tax. Amended tax form Possession exclusion. Amended tax form Limit on the credit. Amended tax form   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. Amended tax form S. Amended tax form tax liability (Form 1040, line 44), multiplied by a fraction. Amended tax form The numerator of the fraction is your taxable income from sources outside the United States. Amended tax form The denominator is your total taxable income from U. Amended tax form S. Amended tax form and foreign sources. Amended tax form See Publication 514 for more information. Amended tax form How to take the credit. Amended tax form   Complete Form 1116 and attach it to your Form 1040. Amended tax form Enter the credit on Form 1040, line 47. Amended tax form Exception. Amended tax form   You do not have to complete Form 1116 to take the credit if all of the following apply. Amended tax form All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). Amended tax form If you had dividend income from shares of stock, you held those shares for at least 16 days. Amended tax form You are not filing Form 4563 or excluding income from sources within Puerto Rico. Amended tax form The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). Amended tax form All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. Amended tax form More information. Amended tax form   For more information on the credit and these requirements, see the Instructions for Form 1116. Amended tax form Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. Amended tax form If you qualify, you can take the credit each year for part of the home mortgage interest you pay. Amended tax form Who qualifies. Amended tax form   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. Amended tax form Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. Amended tax form Amount of credit. Amended tax form   Figure your credit on Form 8396. Amended tax form If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. Amended tax form   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. Amended tax form To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. Amended tax form      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. Amended tax form   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. Amended tax form If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. Amended tax form See Publication 530 for more information. Amended tax form Carryforward. Amended tax form   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. Amended tax form If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. Amended tax form   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). Amended tax form How to take the credit. Amended tax form    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. Amended tax form Be sure to include any credit carryforward from 2010, 2011, and 2012. Amended tax form   Include the credit in your total for Form 1040, line 53. Amended tax form Check box c and enter “8396” on the line next to that box. Amended tax form Reduced home mortgage interest deduction. Amended tax form   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. Amended tax form You must do this even if part of that amount is to be carried forward to 2014. Amended tax form For more information about the home mortgage interest deduction, see chapter 23. Amended tax form Recapture of federal mortgage subsidy. Amended tax form   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. Amended tax form The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. Amended tax form See the Instructions for Form 8828 and chapter 15 for more information. Amended tax form More information. Amended tax form   For more information on the credit, see the Form 8396 instructions. Amended tax form Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. Amended tax form If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. Amended tax form This is called the alternative minimum tax. Amended tax form The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. Amended tax form If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. Amended tax form You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. Amended tax form How to take the credit. Amended tax form    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. Amended tax form Include the credit in your total for Form 1040, line 53, and check box b. Amended tax form You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. Amended tax form More information. Amended tax form   For more information on the credit, see the Instructions for Form 8801. Amended tax form Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. Amended tax form Qualified plug-in electric drive motor vehicle. Amended tax form   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Amended tax form Qualified two- or three-wheeled plug-in electric vehicle. Amended tax form   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. Amended tax form 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Amended tax form Certification and other requirements. Amended tax form   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. Amended tax form However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. Amended tax form   The following requirements must also be met to qualify for the credit. Amended tax form You are the owner of the vehicle. Amended tax form If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. Amended tax form You placed the vehicle in service during 2013. Amended tax form The vehicle is manufactured primarily for use on public streets, roads, and highways. Amended tax form The original use of the vehicle began with you. Amended tax form You acquired the vehicle for your use or to lease to others, and not for resale. Amended tax form In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. Amended tax form You use the vehicle primarily in the United States. Amended tax form How to take the credit. Amended tax form   To take the credit, you must complete Form 8936 and attach it to your Form 1040. Amended tax form Include the credit in your total for Form 1040, line 53. Amended tax form Check box c and enter “8936” on the line next to that box. Amended tax form More information. Amended tax form   For more information on the credit, see the Form 8936 instructions. Amended tax form Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. Amended tax form Nonbusiness energy property credit. Amended tax form Residential energy efficient property credit. Amended tax form If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. Amended tax form Nonbusiness energy property credit. Amended tax form   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. Amended tax form   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. Amended tax form    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. Amended tax form   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. Amended tax form Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. Amended tax form Exterior window (including skylights). Amended tax form Exterior doors. Amended tax form Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. Amended tax form   Residential energy property is any of the following. Amended tax form Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. Amended tax form Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. Amended tax form Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. Amended tax form Residential energy efficient property credit. Amended tax form   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. Amended tax form The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. Amended tax form Basis reduction. Amended tax form   You must reduce the basis of your home by the amount of any credit allowed. Amended tax form How to take the credit. Amended tax form   Complete Form 5695 and attach it to your Form 1040. Amended tax form Enter the credit on Form 1040, line 52. Amended tax form More information. Amended tax form   For more information on these credits, see the Form 5695 instructions. Amended tax form Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. Amended tax form However, you cannot take the credit if either of the following applies. Amended tax form The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). Amended tax form The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). Amended tax form Student. Amended tax form   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. Amended tax form School. Amended tax form   A school includes a technical, trade, or mechanical school. Amended tax form It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Amended tax form How to take the credit. Amended tax form   Figure the credit on Form 8880. Amended tax form Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. Amended tax form More information. Amended tax form   For more information on the credit, see the Form 8880 instructions. Amended tax form Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. Amended tax form If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. Amended tax form Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. Amended tax form If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. Amended tax form The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. Amended tax form How to take the credit. Amended tax form   To take the credit, attach Copy B of Form 2439 to your Form 1040. Amended tax form Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. Amended tax form More information. Amended tax form   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. Amended tax form Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. Amended tax form You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. Amended tax form You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. Amended tax form S. Amended tax form Treasury–HCTC. Amended tax form ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. Amended tax form You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). Amended tax form You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. Amended tax form S. Amended tax form military health system (TRICARE). Amended tax form You were not imprisoned under federal, state, or local authority. Amended tax form Your employer did not pay 50% or more of the cost of coverage. Amended tax form You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. Amended tax form But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. Amended tax form If you meet all of these conditions, you may be able to take a credit of up to 72. Amended tax form 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. Amended tax form You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. Amended tax form The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. Amended tax form You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. Amended tax form If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. Amended tax form TAA recipient. Amended tax form   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). Amended tax form Example. Amended tax form You received a trade adjustment allowance for January 2013. Amended tax form You were an eligible TAA recipient on the first day of January and February. Amended tax form Alternative TAA recipient. Amended tax form   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. Amended tax form Example. Amended tax form You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. Amended tax form The program was established by the Department of Labor. Amended tax form You were an eligible alternative TAA recipient on the first day of October and November. Amended tax form RTAA recipient. Amended tax form   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. Amended tax form PBGC pension recipient. Amended tax form   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. Amended tax form You were age 55 or older on the first day of the month. Amended tax form You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). Amended tax form If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. Amended tax form How to take the credit. Amended tax form   To take the credit, complete Form 8885 and attach it to your Form 1040. Amended tax form Include your credit in the total for Form 1040, line 71, and check box c. Amended tax form   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. Amended tax form For details, see Publication 502 or Form 8885. Amended tax form More information. Amended tax form   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. Amended tax form Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. Amended tax form If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Amended tax form If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. Amended tax form If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. Amended tax form 2% rate. Amended tax form You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. Amended tax form For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. Amended tax form 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. Amended tax form 45%) or the Additional Medicare Tax rate (. Amended tax form 9%). Amended tax form The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. Amended tax form Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. Amended tax form 40 RRTA tier 2 $84,300 $3,709. Amended tax form 20 All wages are subject to Medicare tax withholding. Amended tax form   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. Amended tax form Be sure to attach a copy of all of your W-2 forms. Amended tax form Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. Amended tax form Employer's error. Amended tax form   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. Amended tax form The employer should adjust the tax for you. Amended tax form If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Amended tax form Joint return. Amended tax form   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. Amended tax form Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. Amended tax form How to figure the credit if you did not work for a railroad. Amended tax form   If you did not work for a railroad during 2013, figure the credit as follows: 1. Amended tax form Add all social security tax withheld (but not more than $7,049. Amended tax form 40 for each employer). Amended tax form Enter the total here   2. Amended tax form Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Amended tax form Add lines 1 and 2. Amended tax form If $7,049. Amended tax form 40 or less, stop here. Amended tax form You cannot take  the credit   4. Amended tax form Social security tax limit 7,049. Amended tax form 40 5. Amended tax form Credit. Amended tax form Subtract line 4 from line 3. Amended tax form Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. Amended tax form You are married and file a joint return with your spouse who had no gross income in 2013. Amended tax form During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. Amended tax form Social security tax of $3,720 was withheld. Amended tax form You also worked for another employer in 2013 and earned $55,000 in wages. Amended tax form $3,410 of social security tax was withheld from these wages. Amended tax form Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. Amended tax form 60 for the excess social security tax withheld. Amended tax form 1. Amended tax form Add all social security tax withheld (but not more than $7,049. Amended tax form 40 for each employer). Amended tax form Enter the total here $7,130. Amended tax form 00 2. Amended tax form Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. Amended tax form Add lines 1 and 2. Amended tax form If $7,049. Amended tax form 40 or less, stop here. Amended tax form You cannot take the credit 7,130. Amended tax form 00 4. Amended tax form Social security tax limit 7,049. Amended tax form 40 5. Amended tax form Credit. Amended tax form Subtract line 4 from line 3. Amended tax form Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. Amended tax form 60 How to figure the credit if you worked for a railroad. Amended tax form   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. Amended tax form Add all social security and tier 1 RRTA tax withheld at the 6. Amended tax form 2% rate (but not more than $7,049. Amended tax form 40 for each employer). Amended tax form Enter the total here   2. Amended tax form Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Amended tax form Add lines 1 and 2. Amended tax form If $7,049. Amended tax form 40 or less, stop here. Amended tax form You cannot take  the credit   4. Amended tax form Social security and tier 1 RRTA  tax limit 7,049. Amended tax form 40 5. Amended tax form Credit. Amended tax form Subtract line 4 from line 3. Amended tax form Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. Amended tax form   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. Amended tax form More information. Amended tax form   For more information on the credit, see Publication 505. 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The Amended Tax Form

Amended tax form Publication 514 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Amended tax form Tax questions. Amended tax form Useful Items - You may want to see: Reminders Future developments. Amended tax form  For the latest information about developments related to Pub. Amended tax form 514, such as legislation enacted after it was published, go to www. Amended tax form irs. Amended tax form gov/pub514. Amended tax form Alternative minimum tax. Amended tax form  In addition to your regular income tax, you may be liable for the alternative minimum tax. Amended tax form A foreign tax credit may be allowed in figuring this tax. Amended tax form See the instructions for Form 6251, Alternative Minimum Tax—Individuals, for a discussion of the alternative minimum tax foreign tax credit. Amended tax form Change of address. Amended tax form  If your address changes from the address shown on your last return, use Form 8822, Change of Address, to notify the Internal Revenue Service. Amended tax form Photographs of missing children. Amended tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amended tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended tax form 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. Amended tax form Introduction If you paid or accrued foreign taxes to a foreign country on foreign source income and are subject to U. Amended tax form S. Amended tax form tax on the same income, you may be able to take either a credit or an itemized deduction for those taxes. Amended tax form Taken as a deduction, foreign income taxes reduce your U. Amended tax form S. Amended tax form taxable income. Amended tax form Taken as a credit, foreign income taxes reduce your U. Amended tax form S. Amended tax form tax liability. Amended tax form In most cases, it is to your advantage to take foreign income taxes as a tax credit. Amended tax form The major scope of this publication is the foreign tax credit. Amended tax form The publication discusses: How to choose to take the credit or the deduction, Who can take the credit, What foreign taxes qualify for the credit, How to figure the credit, and How to carry over unused foreign taxes to other tax years. Amended tax form Unless you qualify for exemption from the foreign tax credit limit, you claim the credit by filing Form 1116 with your U. Amended tax form S. Amended tax form income tax return. Amended tax form Two examples with filled-in Forms 1116 are provided at the end of this publication. Amended tax form Comments and suggestions. Amended tax form   We welcome your comments about this publication and your suggestions for future editions. Amended tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amended tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended tax form   You can send your comments from www. Amended tax form irs. Amended tax form gov/formspubs/. Amended tax form Click on “More Information” and then on “Comment on Tax Forms and Publications”. Amended tax form   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. Amended tax form Ordering forms and publications. Amended tax form   Visit www. Amended tax form irs. Amended tax form 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. Amended tax form Internal Revenue Service 1201 N. Amended tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amended tax form   If you have a tax question, check the information available on IRS. Amended tax form gov or call 1-800-829-1040. Amended tax form We cannot answer tax questions sent to either of the above addresses. Amended tax form Useful Items - You may want to see: Publication 54 Tax Guide for U. Amended tax form S. Amended tax form Citizens and Resident Aliens Abroad 519 U. Amended tax form S. Amended tax form Tax Guide for Aliens 570 Tax Guide for Individuals With Income From U. Amended tax form S. Amended tax form Possessions Form (and Instructions) 1116 Foreign Tax Credit See How To Get Tax Help near the end of this publication for information about getting these publications and this form. Amended tax form Prev  Up  Next   Home   More Online Publications