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Amended Tax Return Forms

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Amended Tax Return Forms

Amended tax return forms 2. Amended tax return forms   The Tax and Filing Requirements Table of Contents Returns and Filing Requirements Payment of TaxFederal Tax Deposits Must be Made by Electronic Funds Transfer All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. Amended tax return forms All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income. Amended tax return forms However, an exempt trust may not claim the deduction for a personal exemption that is normally allowed to a trust. Amended tax return forms The tax is imposed on the organization's unrelated business taxable income (described in chapter 4). Amended tax return forms The tax is reduced by any applicable tax credits, including the general business credits (such as the investment credit) and the foreign tax credit. Amended tax return forms Alternative minimum tax. Amended tax return forms   Organizations liable for tax on unrelated business income may be liable for alternative minimum tax on certain adjustments and tax preference items. Amended tax return forms Returns and Filing Requirements An exempt organization subject to the tax on unrelated business income must file Form 990-T and attach any required supporting schedules and forms. Amended tax return forms The obligation to file Form 990-T is in addition to the obligation to file any other required returns. Amended tax return forms Form 990-T is required if the organization's gross income from unrelated businesses is $1,000 or more. Amended tax return forms An exempt organization must report income from all its unrelated businesses on a single Form 990-T. Amended tax return forms Each organization must file a separate Form 990-T, except section 501(c)(2) title holding corporations and organizations receiving their earnings that file a consolidated return under section 1501. Amended tax return forms The various provisions of tax law relating to accounting periods, accounting methods, at-risk limits (described in section 465), assessments, and collection penalties that apply to tax returns generally also apply to Form 990-T. Amended tax return forms When to file. Amended tax return forms   The Form 990-T of an employees' trust described in section 401(a), an IRA (including a traditional, SEP, SIMPLE, Roth, or Coverdell IRA), or an MSA must be filed by the 15th day of the 4th month after the end of its tax year. Amended tax return forms The Form 990-T of any other exempt organization must be filed by the 15th day of the 5th month after the end of its tax year. Amended tax return forms If the due date falls on a Saturday, Sunday, or legal holiday, the return is due by the next business day. Amended tax return forms Extension of time to file. Amended tax return forms   A Form 990-T filer may request an automatic 3-month (6 months for corporation) extension of time to file a return by submitting Form 8868, Application for Extension of Time To File an Exempt Organization Return. Amended tax return forms The Form 990-T filer may also use Form 8868 to apply for an additional (not automatic) 3-month extension to file the return if the original 3-month extension was not enough time. Amended tax return forms Public Inspection Requirements of Section 501(c)(3) Organizations. Amended tax return forms   Under section 6104(d), a section 501(c)(3) organization that has gross income from an unrelated trade or business of $1,000 or more must make its annual exempt organization business income tax return (including amended returns) available for public inspection. Amended tax return forms    A section 501(c)(3) organization filing the Form 990-T only to request a credit for certain federal excise taxes paid does not have to make the Form 990-T available for public inspection. Amended tax return forms Payment of Tax Estimated tax. Amended tax return forms   A tax-exempt organization must make estimated tax payments if it expects its tax (unrelated business income tax after certain adjustments) to be $500 or more. Amended tax return forms Estimated tax payments are generally due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. Amended tax return forms If any due date falls on a Saturday, Sunday, or legal holiday, the payment is due on the next business day. Amended tax return forms   Any organization that fails to pay the proper estimated tax when due may be charged an underpayment penalty for the period of underpayment. Amended tax return forms Generally, to avoid the estimated tax penalty, the organization must make estimated tax payments that total 100% of the organization's current tax year liability. Amended tax return forms However, an organization can base its required estimated tax payments on 100% of the tax shown on its return for the preceding year (unless no tax is shown) if its taxable income for each of the 3 preceding tax years was less than $1 million. Amended tax return forms If an organization's taxable income for any of those years was $1 million or more, it can base only its first required installment payment on its last year's tax. Amended tax return forms   All tax-exempt organizations should use Form 990-W (Worksheet), to figure their estimated tax. Amended tax return forms    Tax due with Form 990-T. Amended tax return forms   Any tax due with Form 990-T must be paid in full when the return is filed, but no later than the date the return is due (determined without extensions). Amended tax return forms Federal Tax Deposits Must be Made by Electronic Funds Transfer You must use electronic funds transfer to make all federal deposits (such as deposits of estimated tax, employment tax, and excise tax). Amended tax return forms Forms 8109 and 8109-B, Federal Tax Deposit Coupon, are no longer in use. Amended tax return forms Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Amended tax return forms If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Amended tax return forms Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Amended tax return forms EFTPS is a free service provided by the Department of Treasury. Amended tax return forms Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Amended tax return forms To get more information about EFTPS or to enroll in EFTPS, visit www. Amended tax return forms eftps. Amended tax return forms gov or call 1-800-555-4477. Amended tax return forms Additional information about EFTPS is available in Publication 966, The Secure Way to Pay Your Federal Taxes. Amended tax return forms Deposits on business days only. Amended tax return forms   If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Amended tax return forms A business day is any day other than a Saturday, Sunday, or legal holiday. Amended tax return forms For example, if a deposit is required to be made on a Friday and Friday is a legal holiday, the deposit will be considered timely if it is made by the following Monday (if that Monday is a business day). Amended tax return forms The term "legal holiday" means any legal holiday in the District of Columbia. Amended tax return forms Prev  Up  Next   Home   More Online Publications
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Understanding your CP88 Notice

We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.


What you need to do

  • File your personal tax return immediately or explain to us why you don't need to file.
  • Use the response form on your notice to explain:
    • why you're filing late
    • why you don't have to file
    • that you've already filed

You may want to...

 

Page Last Reviewed or Updated: 07-Mar-2014

How to get help

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

The Amended Tax Return Forms

Amended tax return forms Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. Amended tax return forms Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. Amended tax return forms The April 19, 1995, attack on the Alfred P. Amended tax return forms Murrah Federal Building (Oklahoma City attack). Amended tax return forms The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). Amended tax return forms Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). Amended tax return forms The Act also provides other types of relief. Amended tax return forms For example, it provides that the following amounts are not included in income. Amended tax return forms Payments from the September 11th Victim Compensation Fund of 2001. Amended tax return forms Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Amended tax return forms Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Amended tax return forms Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. Amended tax return forms Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. Amended tax return forms Worksheet A. Amended tax return forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Amended tax return forms 1       2 Enter the total tax from the decedent's income tax return. Amended tax return forms See Table 1 on page 5 for the line number for years before 2002. Amended tax return forms 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Amended tax return forms (These taxes are not eligible for forgiveness. Amended tax return forms )           a Self-employment tax. Amended tax return forms 3a         b Social security and Medicare tax on tip income not reported to employer. Amended tax return forms 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Amended tax return forms 3c         d Tax on excess accumulation in qualified retirement plans. Amended tax return forms 3d         e Household employment taxes. Amended tax return forms 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Amended tax return forms 3f         g Tax on golden parachute payments. Amended tax return forms 3g       4 Add lines 3a through 3g. Amended tax return forms 4       5 Tax to be forgiven. Amended tax return forms Subtract line 4 from line 2. Amended tax return forms 5       Note. Amended tax return forms If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Amended tax return forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Amended tax return forms If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Amended tax return forms The IRS will determine the amount to be refunded. Amended tax return forms Worksheet A. Amended tax return forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Amended tax return forms 1       2 Enter the total tax from the decedent's income tax return. Amended tax return forms See Table 1 on page 5 for the line number for years before 2002. Amended tax return forms 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Amended tax return forms (These taxes are not eligible for forgiveness. Amended tax return forms )           a Self-employment tax. Amended tax return forms 3a         b Social security and Medicare tax on tip income not reported to employer. Amended tax return forms 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Amended tax return forms 3c         d Tax on excess accumulation in qualified retirement plans. Amended tax return forms 3d         e Household employment taxes. Amended tax return forms 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Amended tax return forms 3f         g Tax on golden parachute payments. Amended tax return forms 3g       4 Add lines 3a through 3g. Amended tax return forms 4       5 Tax to be forgiven. Amended tax return forms Subtract line 4 from line 2. Amended tax return forms 5       Note. Amended tax return forms If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Amended tax return forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Amended tax return forms If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Amended tax return forms The IRS will determine the amount to be refunded. Amended tax return forms Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. Amended tax return forms S. Amended tax return forms Individual Income Tax Return 1040NR U. Amended tax return forms S. Amended tax return forms Nonresident Alien Income Tax Return 1040X Amended U. Amended tax return forms S. Amended tax return forms Individual Income Tax Return 1041 U. Amended tax return forms S. Amended tax return forms Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications