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Amended Tax Return Instructions

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Amended Tax Return Instructions

Amended tax return instructions 5. Amended tax return instructions   Wages, Salaries, and Other Earnings Table of Contents Reminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Amended tax return instructions Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Reminder Foreign income. Amended tax return instructions   If you are a U. Amended tax return instructions S. Amended tax return instructions citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Amended tax return instructions S. Amended tax return instructions law. Amended tax return instructions This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. Amended tax return instructions This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Amended tax return instructions If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Amended tax return instructions For details, see Publication 54, Tax Guide for U. Amended tax return instructions S. Amended tax return instructions Citizens and Resident Aliens Abroad. Amended tax return instructions Introduction This chapter discusses compensation received for services as an employee, such as wages, salaries, and fringe benefits. Amended tax return instructions The following topics are included. Amended tax return instructions Bonuses and awards. Amended tax return instructions Special rules for certain employees. Amended tax return instructions Sickness and injury benefits. Amended tax return instructions The chapter explains what income is included in the employee's gross income and what is not included. Amended tax return instructions Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income Employee Compensation This section discusses various types of employee compensation including fringe benefits, retirement plan contributions, stock options, and restricted property. Amended tax return instructions Form W-2. Amended tax return instructions    If you are an employee, you should receive Form W-2 from your employer showing the pay you received for your services. Amended tax return instructions Include your pay on line 7 of Form 1040 or Form 1040A, or on line 1 of Form 1040EZ, even if you do not receive a Form W-2. Amended tax return instructions   If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. Amended tax return instructions These wages must be included on line 7 of Form 1040. Amended tax return instructions See Form 8919 for more information. Amended tax return instructions Childcare providers. Amended tax return instructions    If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. Amended tax return instructions If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Amended tax return instructions You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. Amended tax return instructions Babysitting. Amended tax return instructions   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. Amended tax return instructions Miscellaneous Compensation This section discusses different types of employee compensation. Amended tax return instructions Advance commissions and other earnings. Amended tax return instructions   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. Amended tax return instructions    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. Amended tax return instructions If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), or you may be able to take a credit for that year. Amended tax return instructions See Repayments in chapter 12. Amended tax return instructions Allowances and reimbursements. Amended tax return instructions    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463. Amended tax return instructions If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. Amended tax return instructions Back pay awards. Amended tax return instructions    Include in income amounts you are awarded in a settlement or judgment for back pay. Amended tax return instructions These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. Amended tax return instructions They should be reported to you by your employer on Form W-2. Amended tax return instructions Bonuses and awards. Amended tax return instructions   Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. Amended tax return instructions These include prizes such as vacation trips for meeting sales goals. Amended tax return instructions If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. Amended tax return instructions However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. Amended tax return instructions Employee achievement award. Amended tax return instructions   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. Amended tax return instructions However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. Amended tax return instructions Your employer can tell you whether your award is a qualified plan award. Amended tax return instructions Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. Amended tax return instructions   However, the exclusion does not apply to the following awards: A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. Amended tax return instructions A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. Amended tax return instructions Example. Amended tax return instructions Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. Amended tax return instructions Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. Amended tax return instructions However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 – $1,600) in his income. Amended tax return instructions Differential wage payments. Amended tax return instructions   This is any payment made to you by an employer for any period during which you are, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages you would have received from the employer during that period. Amended tax return instructions These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. Amended tax return instructions The payments are reported as wages on Form W-2. Amended tax return instructions Government cost-of-living allowances. Amended tax return instructions   Most payments received by U. Amended tax return instructions S. Amended tax return instructions Government civilian employees for working abroad are taxable. Amended tax return instructions However, certain cost-of-living allowances are tax free. Amended tax return instructions Publication 516, U. Amended tax return instructions S. Amended tax return instructions Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Amended tax return instructions Nonqualified deferred compensation plans. Amended tax return instructions   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. Amended tax return instructions This amount is shown on Form W-2, box 12, using code Y. Amended tax return instructions This amount is not included in your income. Amended tax return instructions   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. Amended tax return instructions This amount is included in your wages shown on Form W-2, box 1. Amended tax return instructions It is also shown on Form W-2, box 12, using code Z. Amended tax return instructions Note received for services. Amended tax return instructions    If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. Amended tax return instructions When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. Amended tax return instructions Do not include that part again in your income. Amended tax return instructions Include the rest of the payment in your income in the year of payment. Amended tax return instructions   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. Amended tax return instructions Severance pay. Amended tax return instructions   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. Amended tax return instructions Accrued leave payment. Amended tax return instructions    If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. Amended tax return instructions   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. Amended tax return instructions You can reduce gross wages by the amount you repaid in the same tax year in which you received it. Amended tax return instructions Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on the return and the wages on your Forms W-2. Amended tax return instructions Outplacement services. Amended tax return instructions   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. Amended tax return instructions    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). Amended tax return instructions Sick pay. Amended tax return instructions   Pay you receive from your employer while you are sick or injured is part of your salary or wages. Amended tax return instructions In addition, you must include in your income sick pay benefits received from any of the following payers: A welfare fund. Amended tax return instructions A state sickness or disability fund. Amended tax return instructions An association of employers or employees. Amended tax return instructions An insurance company, if your employer paid for the plan. Amended tax return instructions However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. Amended tax return instructions For more information, see Publication 525. Amended tax return instructions Social security and Medicare taxes paid by employer. Amended tax return instructions   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. Amended tax return instructions The payment also is treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. Amended tax return instructions However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. Amended tax return instructions Stock appreciation rights. Amended tax return instructions   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. Amended tax return instructions When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. Amended tax return instructions You include the cash payment in your income in the year you use the right. Amended tax return instructions Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. Amended tax return instructions Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. Amended tax return instructions Accounting period. Amended tax return instructions   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. Amended tax return instructions Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. Amended tax return instructions The general rule: benefits are reported for a full calendar year (January 1–December 31). Amended tax return instructions The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. Amended tax return instructions For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. Amended tax return instructions  Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. Amended tax return instructions   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). Amended tax return instructions Form W-2. Amended tax return instructions   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. Amended tax return instructions Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). Amended tax return instructions However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). Amended tax return instructions Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. Amended tax return instructions Benefits you receive from the plan may be taxable, as explained later under Sickness and Injury Benefits . Amended tax return instructions For information on the items covered in this section, other than Long-term care coverage, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Amended tax return instructions Long-term care coverage. Amended tax return instructions    Contributions by your employer to provide coverage for long-term care services generally are not included in your income. Amended tax return instructions However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. Amended tax return instructions This amount will be reported as wages in box 1 of your Form W-2. Amended tax return instructions   Contributions you make to the plan are discussed in Publication 502, Medical and Dental Expenses. Amended tax return instructions Archer MSA contributions. Amended tax return instructions    Contributions by your employer to your Archer MSA generally are not included in your income. Amended tax return instructions Their total will be reported in box 12 of Form W-2 with code R. Amended tax return instructions You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Amended tax return instructions File the form with your return. Amended tax return instructions Health flexible spending arrangement (health FSA). Amended tax return instructions   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. Amended tax return instructions Note. Amended tax return instructions Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. Amended tax return instructions The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. Amended tax return instructions For more information, see Notice 2012-40, 2012-26 I. Amended tax return instructions R. Amended tax return instructions B. Amended tax return instructions 1046, available at www. Amended tax return instructions irs. Amended tax return instructions gov/irb/2012-26 IRB/ar09. Amended tax return instructions html. Amended tax return instructions Health reimbursement arrangement (HRA). Amended tax return instructions   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. Amended tax return instructions Health savings accounts (HSA). Amended tax return instructions   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. Amended tax return instructions Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. Amended tax return instructions Contributions made by your employer are not included in your income. Amended tax return instructions Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. Amended tax return instructions Distributions not used for qualified medical expenses are included in your income. Amended tax return instructions See Publication 969 for the requirements of an HSA. Amended tax return instructions   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. Amended tax return instructions The contributions are treated as a distribution of money and are not included in the partner's gross income. Amended tax return instructions Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. Amended tax return instructions In both situations, the partner can deduct the contribution made to the partner's HSA. Amended tax return instructions   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. Amended tax return instructions The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. Amended tax return instructions Qualified HSA funding distribution. Amended tax return instructions   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. Amended tax return instructions See Publication 590 for the requirements for these qualified HSA funding distributions. Amended tax return instructions Failure to maintain eligibility. Amended tax return instructions   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. Amended tax return instructions If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. Amended tax return instructions This income is also subject to an additional 10% tax. Amended tax return instructions Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. Amended tax return instructions See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Amended tax return instructions Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. Amended tax return instructions They also are included as social security and Medicare wages in boxes 3 and 5. Amended tax return instructions However, they are not included as wages in box 1. Amended tax return instructions To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. Amended tax return instructions File the form with your return. Amended tax return instructions De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. Amended tax return instructions In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. Amended tax return instructions Holiday gifts. Amended tax return instructions   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. Amended tax return instructions However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. Amended tax return instructions Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. Amended tax return instructions For more information, see Publication 970, Tax Benefits for Education. Amended tax return instructions Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. Amended tax return instructions However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. Amended tax return instructions For exceptions, see Entire cost excluded , and Entire cost taxed , later. Amended tax return instructions If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. Amended tax return instructions Also, it is shown separately in box 12 with code C. Amended tax return instructions Group-term life insurance. Amended tax return instructions   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. Amended tax return instructions Permanent benefits. Amended tax return instructions   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. Amended tax return instructions Your employer should be able to tell you the amount to include in your income. Amended tax return instructions Accidental death benefits. Amended tax return instructions   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. Amended tax return instructions Former employer. Amended tax return instructions   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. Amended tax return instructions Also, it is shown separately in box 12 with code C. Amended tax return instructions Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. Amended tax return instructions You must pay these taxes with your income tax return. Amended tax return instructions Include them on line 60, Form 1040, and follow the instructions for line 60. Amended tax return instructions For more information, see the Instructions for Form 1040. Amended tax return instructions Two or more employers. Amended tax return instructions   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. Amended tax return instructions If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. Amended tax return instructions You must figure how much to include in your income. Amended tax return instructions Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. Amended tax return instructions Figuring the taxable cost. Amended tax return instructions   Use the following worksheet to figure the amount to include in your income. Amended tax return instructions     Worksheet 5-1. Amended tax return instructions Figuring the Cost of Group-Term Life Insurance To Include in Income 1. Amended tax return instructions Enter the total amount of your insurance coverage from your employer(s) 1. Amended tax return instructions   2. Amended tax return instructions Limit on exclusion for employer-provided group-term life insurance coverage 2. Amended tax return instructions 50,000 3. Amended tax return instructions Subtract line 2 from line 1 3. Amended tax return instructions   4. Amended tax return instructions Divide line 3 by $1,000. Amended tax return instructions Figure to the nearest tenth 4. Amended tax return instructions   5. Amended tax return instructions Go to Table 5-1. Amended tax return instructions Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Amended tax return instructions   6. Amended tax return instructions Multiply line 4 by line 5 6. Amended tax return instructions   7. Amended tax return instructions Enter the number of full months of coverage at this cost. Amended tax return instructions 7. Amended tax return instructions   8. Amended tax return instructions Multiply line 6 by line 7 8. Amended tax return instructions   9. Amended tax return instructions Enter the premiums you paid per month 9. Amended tax return instructions       10. Amended tax return instructions Enter the number of months you paid the premiums 10. Amended tax return instructions       11. Amended tax return instructions Multiply line 9 by line 10. Amended tax return instructions 11. Amended tax return instructions   12. Amended tax return instructions Subtract line 11 from line 8. Amended tax return instructions Include this amount in your income as wages 12. Amended tax return instructions      Table 5-1. Amended tax return instructions Cost of $1,000 of Group-Term Life Insurance for One Month Age Cost Under 25 $. Amended tax return instructions 05 25 through 29 . Amended tax return instructions 06 30 through 34 . Amended tax return instructions 08 35 through 39 . Amended tax return instructions 09 40 through 44 . Amended tax return instructions 10 45 through 49 . Amended tax return instructions 15 50 through 54 . Amended tax return instructions 23 55 through 59 . Amended tax return instructions 43 60 through 64 . Amended tax return instructions 66 65 through 69 1. Amended tax return instructions 27 70 and older 2. Amended tax return instructions 06 Example. Amended tax return instructions You are 51 years old and work for employers A and B. Amended tax return instructions Both employers provide group-term life insurance coverage for you for the entire year. Amended tax return instructions Your coverage is $35,000 with employer A and $45,000 with employer B. Amended tax return instructions You pay premiums of $4. Amended tax return instructions 15 a month under the employer B group plan. Amended tax return instructions You figure the amount to include in your income as shown in Worksheet 5-1. Amended tax return instructions Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated, later. Amended tax return instructions Worksheet 5-1. Amended tax return instructions Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated 1. Amended tax return instructions Enter the total amount of your insurance coverage from your employer(s) 1. Amended tax return instructions 80,000 2. Amended tax return instructions Limit on exclusion for employer-provided group-term life insurance coverage 2. Amended tax return instructions 50,000 3. Amended tax return instructions Subtract line 2 from line 1 3. Amended tax return instructions 30,000 4. Amended tax return instructions Divide line 3 by $1,000. Amended tax return instructions Figure to the nearest tenth 4. Amended tax return instructions 30. Amended tax return instructions 0 5. Amended tax return instructions Go to Table 5-1. Amended tax return instructions Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Amended tax return instructions . Amended tax return instructions 23 6. Amended tax return instructions Multiply line 4 by line 5 6. Amended tax return instructions 6. Amended tax return instructions 90 7. Amended tax return instructions Enter the number of full months of coverage at this cost. Amended tax return instructions 7. Amended tax return instructions 12 8. Amended tax return instructions Multiply line 6 by line 7 8. Amended tax return instructions 82. Amended tax return instructions 80 9. Amended tax return instructions Enter the premiums you paid per month 9. Amended tax return instructions 4. Amended tax return instructions 15     10. Amended tax return instructions Enter the number of months you paid the premiums 10. Amended tax return instructions 12     11. Amended tax return instructions Multiply line 9 by line 10. Amended tax return instructions 11. Amended tax return instructions 49. Amended tax return instructions 80 12. Amended tax return instructions Subtract line 11 from line 8. Amended tax return instructions Include this amount in your income as wages 12. Amended tax return instructions 33. Amended tax return instructions 00 Entire cost excluded. Amended tax return instructions   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. Amended tax return instructions You are permanently and totally disabled and have ended your employment. Amended tax return instructions Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. Amended tax return instructions A charitable organization (defined in chapter 24) to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. Amended tax return instructions (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. Amended tax return instructions ) The plan existed on January 1, 1984, and You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. Amended tax return instructions Entire cost taxed. Amended tax return instructions   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply: The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. Amended tax return instructions You are a key employee and your employer's plan discriminates in favor of key employees. Amended tax return instructions Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. Amended tax return instructions Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. Amended tax return instructions You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. Amended tax return instructions Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. Amended tax return instructions A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. Amended tax return instructions Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. Amended tax return instructions However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. Amended tax return instructions Exclusion limit. Amended tax return instructions   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. Amended tax return instructions   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. Amended tax return instructions   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. Amended tax return instructions   If the benefits have a value that is more than these limits, the excess must be included in your income. Amended tax return instructions You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. Amended tax return instructions Commuter highway vehicle. Amended tax return instructions   This is a highway vehicle that seats at least six adults (not including the driver). Amended tax return instructions At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). Amended tax return instructions Transit pass. Amended tax return instructions   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. Amended tax return instructions Qualified parking. Amended tax return instructions   This is parking provided to an employee at or near the employer's place of business. Amended tax return instructions It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. Amended tax return instructions It does not include parking at or near the employee's home. Amended tax return instructions Qualified bicycle commuting. Amended tax return instructions   This is reimbursement based on the number of qualified bicycle commuting months for the year. Amended tax return instructions A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. Amended tax return instructions The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. Amended tax return instructions Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. Amended tax return instructions (Your employer can tell you whether your retirement plan is qualified. Amended tax return instructions ) However, the cost of life insurance coverage included in the plan may have to be included. Amended tax return instructions See Group-Term Life Insurance , earlier, under Fringe Benefits. Amended tax return instructions If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. Amended tax return instructions However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. Amended tax return instructions For information on distributions from retirement plans, see Publication 575, Pension and Annuity Income (or Publication 721, Tax Guide to U. Amended tax return instructions S. Amended tax return instructions Civil Service Retirement Benefits, if you are a federal employee or retiree). Amended tax return instructions Elective deferrals. Amended tax return instructions   If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. Amended tax return instructions The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. Amended tax return instructions An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. Amended tax return instructions However, it is included in wages subject to social security and Medicare taxes. Amended tax return instructions   Elective deferrals include elective contributions to the following retirement plans. Amended tax return instructions Cash or deferred arrangements (section 401(k) plans). Amended tax return instructions The Thrift Savings Plan for federal employees. Amended tax return instructions Salary reduction simplified employee pension plans (SARSEP). Amended tax return instructions Savings incentive match plans for employees (SIMPLE plans). Amended tax return instructions Tax-sheltered annuity plans (403(b) plans). Amended tax return instructions Section 501(c)(18)(D) plans. Amended tax return instructions Section 457 plans. Amended tax return instructions Qualified automatic contribution arrangements. Amended tax return instructions   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. Amended tax return instructions You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. Amended tax return instructions The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. Amended tax return instructions   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. Amended tax return instructions Overall limit on deferrals. Amended tax return instructions   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3) and (5) above. Amended tax return instructions The limit for SIMPLE plans is $12,000. Amended tax return instructions The limit for section 501(c)(18)(D) plans is the lesser of $7,000 or 25% of your compensation. Amended tax return instructions The limit for section 457 plans is the lesser of your includible compensation or $17,500. Amended tax return instructions Amounts deferred under specific plan limits are part of the overall limit on deferrals. Amended tax return instructions Designated Roth contributions. Amended tax return instructions   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. Amended tax return instructions Designated Roth contributions are treated as elective deferrals, except that they are included in income. Amended tax return instructions Excess deferrals. Amended tax return instructions   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. Amended tax return instructions However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. Amended tax return instructions   If you set aside more than the limit, the excess generally must be included in your income for that year, unless you have an excess deferral of a designated Roth contribution. Amended tax return instructions See Publication 525 for a discussion of the tax treatment of excess deferrals. Amended tax return instructions Catch-up contributions. Amended tax return instructions   You may be allowed catch-up contributions (additional elective deferral) if you are age 50 or older by the end of your tax year. Amended tax return instructions Stock Options If you receive a nonstatutory option to buy or sell stock or other property as payment for your services, you usually will have income when you receive the option, when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option. Amended tax return instructions However, if your option is a statutory stock option, you will not have any income until you sell or exchange your stock. Amended tax return instructions Your employer can tell you which kind of option you hold. Amended tax return instructions For more information, see Publication 525. Amended tax return instructions Restricted Property In most cases, if you receive property for your services, you must include its fair market value in your income in the year you receive the property. Amended tax return instructions However, if you receive stock or other property that has certain restrictions that affect its value, you do not include the value of the property in your income until it has substantially vested. Amended tax return instructions (You can choose to include the value of the property in your income in the year it is transferred to you. Amended tax return instructions ) For more information, see Restricted Property in Publication 525. Amended tax return instructions Dividends received on restricted stock. Amended tax return instructions   Dividends you receive on restricted stock are treated as compensation and not as dividend income. Amended tax return instructions Your employer should include these payments on your Form W-2. Amended tax return instructions Stock you chose to include in income. Amended tax return instructions   Dividends you receive on restricted stock you chose to include in your income in the year transferred are treated the same as any other dividends. Amended tax return instructions Report them on your return as dividends. Amended tax return instructions For a discussion of dividends, see chapter 8. Amended tax return instructions    For information on how to treat dividends reported on both your Form W-2 and Form 1099-DIV, see Dividends received on restricted stock in Publication 525. Amended tax return instructions Special Rules for Certain Employees This section deals with special rules for people in certain types of employment: members of the clergy, members of religious orders, people working for foreign employers, military personnel, and volunteers. Amended tax return instructions Clergy Generally, if you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Amended tax return instructions , in addition to your salary. Amended tax return instructions If the offering is made to the religious institution, it is not taxable to you. Amended tax return instructions If you are a member of a religious organization and you give your outside earnings to the religious organization, you still must include the earnings in your income. Amended tax return instructions However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Amended tax return instructions See chapter 24. Amended tax return instructions Pension. Amended tax return instructions    A pension or retirement pay for a member of the clergy usually is treated as any other pension or annuity. Amended tax return instructions It must be reported on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Amended tax return instructions Housing. Amended tax return instructions    Special rules for housing apply to members of the clergy. Amended tax return instructions Under these rules, you do not include in your income the rental value of a home (including utilities) or a designated housing allowance provided to you as part of your pay. Amended tax return instructions However, the exclusion cannot be more than the reasonable pay for your service. Amended tax return instructions If you pay for the utilities, you can exclude any allowance designated for utility cost, up to your actual cost. Amended tax return instructions The home or allowance must be provided as compensation for your services as an ordained, licensed, or commissioned minister. Amended tax return instructions However, you must include the rental value of the home or the housing allowance as earnings from self-employment on Schedule SE (Form 1040) if you are subject to the self-employment tax. Amended tax return instructions For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Amended tax return instructions Members of Religious Orders If you are a member of a religious order who has taken a vow of poverty, how you treat earnings that you renounce and turn over to the order depends on whether your services are performed for the order. Amended tax return instructions Services performed for the order. Amended tax return instructions   If you are performing the services as an agent of the order in the exercise of duties required by the order, do not include in your income the amounts turned over to the order. Amended tax return instructions   If your order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to be performing the services as an agent of the order. Amended tax return instructions Any wages you earn as an agent of an order that you turn over to the order are not included in your income. Amended tax return instructions Example. Amended tax return instructions You are a member of a church order and have taken a vow of poverty. Amended tax return instructions You renounce any claims to your earnings and turn over to the order any salaries or wages you earn. Amended tax return instructions You are a registered nurse, so your order assigns you to work in a hospital that is an associated institution of the church. Amended tax return instructions However, you remain under the general direction and control of the order. Amended tax return instructions You are considered to be an agent of the order and any wages you earn at the hospital that you turn over to your order are not included in your income. Amended tax return instructions Services performed outside the order. Amended tax return instructions   If you are directed to work outside the order, your services are not an exercise of duties required by the order unless they meet both of the following requirements: They are the kind of services that are ordinarily the duties of members of the order. Amended tax return instructions They are part of the duties that you must exercise for, or on behalf of, the religious order as its agent. Amended tax return instructions If you are an employee of a third party, the services you perform for the third party will not be considered directed or required of you by the order. Amended tax return instructions Amounts you receive for these services are included in your income, even if you have taken a vow of poverty. Amended tax return instructions Example. Amended tax return instructions Mark Brown is a member of a religious order and has taken a vow of poverty. Amended tax return instructions He renounces all claims to his earnings and turns over his earnings to the order. Amended tax return instructions Mark is a schoolteacher. Amended tax return instructions He was instructed by the superiors of the order to get a job with a private tax-exempt school. Amended tax return instructions Mark became an employee of the school, and, at his request, the school made the salary payments directly to the order. Amended tax return instructions Because Mark is an employee of the school, he is performing services for the school rather than as an agent of the order. Amended tax return instructions The wages Mark earns working for the school are included in his income. Amended tax return instructions Foreign Employer Special rules apply if you work for a foreign employer. Amended tax return instructions U. Amended tax return instructions S. Amended tax return instructions citizen. Amended tax return instructions   If you are a U. Amended tax return instructions S. Amended tax return instructions citizen who works in the United States for a foreign government, an international organization, a foreign embassy, or any foreign employer, you must include your salary in your income. Amended tax return instructions Social security and Medicare taxes. Amended tax return instructions   You are exempt from social security and Medicare employee taxes if you are employed in the United States by an international organization or a foreign government. Amended tax return instructions However, you must pay self-employment tax on your earnings from services performed in the United States, even though you are not self-employed. Amended tax return instructions This rule also applies if you are an employee of a qualifying wholly owned instrumentality of a foreign government. Amended tax return instructions Employees of international organizations or foreign governments. Amended tax return instructions   Your compensation for official services to an international organization is exempt from federal income tax if you are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Amended tax return instructions   Your compensation for official services to a foreign government is exempt from federal income tax if all of the following are true. Amended tax return instructions You are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Amended tax return instructions Your work is like the work done by employees of the United States in foreign countries. Amended tax return instructions The foreign government gives an equal exemption to employees of the United States in its country. Amended tax return instructions Waiver of alien status. Amended tax return instructions   If you are an alien who works for a foreign government or international organization and you file a waiver under section 247(b) of the Immigration and Nationality Act to keep your immigrant status, different rules may apply. Amended tax return instructions See Foreign Employer in Publication 525. Amended tax return instructions Employment abroad. Amended tax return instructions   For information on the tax treatment of income earned abroad, see Publication 54. Amended tax return instructions Military Payments you receive as a member of a military service generally are taxed as wages except for retirement pay, which is taxed as a pension. Amended tax return instructions Allowances generally are not taxed. Amended tax return instructions For more information on the tax treatment of military allowances and benefits, see Publication 3, Armed Forces' Tax Guide. Amended tax return instructions Differential wage payments. Amended tax return instructions   Any payments made to you by an employer during the time you are performing service in the uniformed services are treated as compensation. Amended tax return instructions These wages are subject to income tax withholding and are reported on a Form W-2. Amended tax return instructions See the discussion under Miscellaneous Compensation , earlier. Amended tax return instructions Military retirement pay. Amended tax return instructions   If your retirement pay is based on age or length of service, it is taxable and must be included in your income as a pension on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Amended tax return instructions Do not include in your income the amount of any reduction in retirement or retainer pay to provide a survivor annuity for your spouse or children under the Retired Serviceman's Family Protection Plan or the Survivor Benefit Plan. Amended tax return instructions   For more detailed discussion of survivor annuities, see chapter 10. Amended tax return instructions Disability. Amended tax return instructions   If you are retired on disability, see Military and Government Disability Pensions under Sickness and Injury Benefits, later. Amended tax return instructions Veterans' benefits. Amended tax return instructions   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the Department of Veterans Affairs (VA). Amended tax return instructions The following amounts paid to veterans or their families are not taxable. Amended tax return instructions Education, training, and subsistence allowances. Amended tax return instructions Disability compensation and pension payments for disabilities paid either to veterans or their families. Amended tax return instructions Grants for homes designed for wheelchair living. Amended tax return instructions Grants for motor vehicles for veterans who lost their sight or the use of their limbs. Amended tax return instructions Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death. Amended tax return instructions Interest on insurance dividends you leave on deposit with the VA. Amended tax return instructions Benefits under a dependent-care assistance program. Amended tax return instructions The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001. Amended tax return instructions Payments made under the compensated work therapy program. Amended tax return instructions Any bonus payment by a state or political subdivision because of service in a combat zone. Amended tax return instructions Volunteers The tax treatment of amounts you receive as a volunteer worker for the Peace Corps or similar agency is covered in the following discussions. Amended tax return instructions Peace Corps. Amended tax return instructions   Living allowances you receive as a Peace Corps volunteer or volunteer leader for housing, utilities, household supplies, food, and clothing are exempt from tax. Amended tax return instructions Taxable allowances. Amended tax return instructions   The following allowances must be included in your income and reported as wages: Allowances paid to your spouse and minor children while you are a volunteer leader training in the United States. Amended tax return instructions Living allowances designated by the Director of the Peace Corps as basic compensation. Amended tax return instructions These are allowances for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Amended tax return instructions Leave allowances. Amended tax return instructions Readjustment allowances or termination payments. Amended tax return instructions These are considered received by you when credited to your account. Amended tax return instructions Example. Amended tax return instructions Gary Carpenter, a Peace Corps volunteer, gets $175 a month as a readjustment allowance during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Amended tax return instructions Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Amended tax return instructions Volunteers in Service to America (VISTA). Amended tax return instructions   If you are a VISTA volunteer, you must include meal and lodging allowances paid to you in your income as wages. Amended tax return instructions National Senior Services Corps programs. Amended tax return instructions   Do not include in your income amounts you receive for supportive services or reimbursements for out-of-pocket expenses from the following programs. Amended tax return instructions Retired Senior Volunteer Program (RSVP). Amended tax return instructions Foster Grandparent Program. Amended tax return instructions Senior Companion Program. Amended tax return instructions Service Corps of Retired Executives (SCORE). Amended tax return instructions   If you receive amounts for supportive services or reimbursements for out-of-pocket expenses from SCORE, do not include these amounts in income. Amended tax return instructions Volunteer tax counseling. Amended tax return instructions   Do not include in your income any reimbursements you receive for transportation, meals, and other expenses you have in training for, or actually providing, volunteer federal income tax counseling for the elderly (TCE). Amended tax return instructions   You can deduct as a charitable contribution your unreimbursed out-of-pocket expenses in taking part in the volunteer income tax assistance (VITA) program. Amended tax return instructions See chapter 24. Amended tax return instructions Sickness and Injury Benefits This section discusses sickness and injury benefits including disability pensions, long-term care insurance contracts, workers' compensation, and other benefits. Amended tax return instructions In most cases, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. Amended tax return instructions If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. Amended tax return instructions However, certain payments may not be taxable to you. Amended tax return instructions Your employer should be able to give you specific details about your pension plan and tell you the amount you paid for your disability pension. Amended tax return instructions In addition to disability pensions and annuities, you may be receiving other payments for sickness and injury. Amended tax return instructions Do not report as income any amounts paid to reimburse you for medical expenses you incurred after the plan was established. Amended tax return instructions Cost paid by you. Amended tax return instructions   If you pay the entire cost of a health or accident insurance plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. Amended tax return instructions If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. Amended tax return instructions See Reimbursement in a later year in chapter 21. Amended tax return instructions Cafeteria plans. Amended tax return instructions   In most cases, if you are covered by an accident or health insurance plan through a cafeteria plan, and the amount of the insurance premiums was not included in your income, you are not considered to have paid the premiums and you must include any benefits you receive in your income. Amended tax return instructions If the amount of the premiums was included in your income, you are considered to have paid the premiums, and any benefits you receive are not taxable. Amended tax return instructions Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Amended tax return instructions You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A, until you reach minimum retirement age. Amended tax return instructions Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Amended tax return instructions You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Amended tax return instructions For information on this credit and the definition of permanent and total disability, see chapter 33. Amended tax return instructions Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Amended tax return instructions Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Amended tax return instructions The rules for reporting pensions are explained in How To Report in chapter 10. Amended tax return instructions For information on disability payments from a governmental program provided as a substitute for unemployment compensation, see chapter 12. Amended tax return instructions Retirement and profit-sharing plans. Amended tax return instructions   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Amended tax return instructions The payments must be reported as a pension or annuity. Amended tax return instructions For more information on pensions, see chapter 10. Amended tax return instructions Accrued leave payment. Amended tax return instructions   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Amended tax return instructions The payment is not a disability payment. Amended tax return instructions Include it in your income in the tax year you receive it. Amended tax return instructions Military and Government Disability Pensions Certain military and government disability pensions are not taxable. Amended tax return instructions Service-connected disability. Amended tax return instructions   You may be able to exclude from income amounts you receive as a pension, annuity, or similar allowance for personal injury or sickness resulting from active service in one of the following government services. Amended tax return instructions The armed forces of any country. Amended tax return instructions The National Oceanic and Atmospheric Administration. Amended tax return instructions The Public Health Service. Amended tax return instructions The Foreign Service. Amended tax return instructions Conditions for exclusion. Amended tax return instructions   Do not include the disability payments in your income if any of the following conditions apply. Amended tax return instructions You were entitled to receive a disability payment before September 25, 1975. Amended tax return instructions You were a member of a listed government service or its reserve component, or were under a binding written commitment to become a member, on September 24, 1975. Amended tax return instructions You receive the disability payments for a combat-related injury. Amended tax return instructions This is a personal injury or sickness that Results directly from armed conflict, Takes place while you are engaged in extra-hazardous service, Takes place under conditions simulating war, including training exercises such as maneuvers, or Is caused by an instrumentality of war. Amended tax return instructions You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it. Amended tax return instructions Your exclusion under this condition is equal to the amount you would be entitled to receive from the VA. Amended tax return instructions Pension based on years of service. Amended tax return instructions   If you receive a disability pension based on years of service, in most cases you must include it in your income. Amended tax return instructions However, if the pension qualifies for the exclusion for a service-connected disability (discussed earlier), do not include in income the part of your pension that you would have received if the pension had been based on a percentage of disability. Amended tax return instructions You must include the rest of your pension in your income. Amended tax return instructions Retroactive VA determination. Amended tax return instructions   If you retire from the armed services based on years of service and are later given a retroactive service-connected disability rating by the VA, your retirement pay for the retroactive period is excluded from income up to the amount of VA disability benefits you would have been entitled to receive. Amended tax return instructions You can claim a refund of any tax paid on the excludable amount (subject to the statute of limitations) by filing an amended return on Form 1040X for each previous year during the retroactive period. Amended tax return instructions You must include with each Form 1040X a copy of the official VA Determination letter granting the retroactive benefit. Amended tax return instructions The letter must show the amount withheld and the effective date of the benefit. Amended tax return instructions   If you receive a lump-sum disability severance payment and are later awarded VA disability benefits, exclude 100% of the severance benefit from your income. Amended tax return instructions However, you must include in your income any lump-sum readjustment or other nondisability severance payment you received on release from active duty, even if you are later given a retroactive disability rating by the VA. Amended tax return instructions Special statute of limitations. Amended tax return instructions   In most cases, under the statute of limitations a claim for credit or refund must be filed within 3 years from the time a return was filed. Amended tax return instructions However, if you receive a retroactive service-connected disability rating determination, the statute of limitations is extended by a 1-year period beginning on the date of the determination. Amended tax return instructions This 1-year extended period applies to claims for credit or refund filed after June 17, 2008, and does not apply to any tax year that began more than 5 years before the date of the determination. Amended tax return instructions Example. Amended tax return instructions You retired in 2007 and receive a pension based on your years of service. Amended tax return instructions On August 1, 2013, you receive a determination of service-connected disability retroactive to 2007. Amended tax return instructions Generally, you could claim a refund for the taxes paid on your pension for 2010, 2011, and 2012. Amended tax return instructions However, under the special limitation period, you can also file a claim for 2009 as long as you file the claim by August 1, 2014. Amended tax return instructions You cannot file a claim for 2007 and 2008 because those tax years began more than 5 years before the determination. Amended tax return instructions Terrorist attack or military action. Amended tax return instructions   Do not include in your income disability payments you receive for injuries resulting directly from a terrorist or military action. Amended tax return instructions Long-Term Care Insurance Contracts Long-term care insurance contracts in most cases are treated as accident and health insurance contracts. Amended tax return instructions Amounts you receive from them (other than policyholder dividends or premium refunds) in most cases are excludable from income as amounts received for personal injury or sickness. Amended tax return instructions To claim an exclusion for payments made on a per diem or other periodic basis under a long-term care insurance contract, you must file Form 8853 with your return. Amended tax return instructions A long-term care insurance contract is an insurance contract that only provides coverage for qualified long-term care services. Amended tax return instructions The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits, and In most cases, not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. Amended tax return instructions Qualified long-term care services. Amended tax return instructions   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance and personal care services, and Required by a chronically ill individual and provided pursuant to a plan of care as prescribed by a licensed health care practitioner. Amended tax return instructions Chronically ill individual. Amended tax return instructions   A chronically ill individual is one who has been certified by a licensed health care practitioner within the previous 12 months as one of the following: An individual who, for at least 90 days, is unable to perform at least two activities of daily living without substantial assistance due to loss of functional capacity. Amended tax return instructions Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Amended tax return instructions An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Amended tax return instructions Limit on exclusion. Amended tax return instructions   You generally can exclude from gross income up to $320 a day for 2013. Amended tax return instructions See Limit on exclusion, under Long-Term Care Insurance Contracts, under Sickness and Injury Benefits in Publication 525 for more information. Amended tax return instructions Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. Amended tax return instructions The exemption also applies to your survivors. Amended tax return instructions The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. Amended tax return instructions If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Amended tax return instructions For more information, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Amended tax return instructions Return to work. Amended tax return instructions    If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. Amended tax return instructions Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. Amended tax return instructions Railroad sick pay. Amended tax return instructions    Payments you receive as sick pay under the Railroad Unemployment Insurance Act are taxable and you must include them in your income. Amended tax return instructions However, do not include them in your income if they are for an on-the-job injury. Amended tax return instructions   If you received income because of a disability, see Disability Pensions , earlier. Amended tax return instructions Federal Employees' Compensation Act (FECA). Amended tax return instructions   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. Amended tax return instructions However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. Amended tax return instructions Report this income on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040-EZ. Amended tax return instructions Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. Amended tax return instructions    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Amended tax return instructions For a discussion of the taxability of these benefits, see Social security and equivalent railroad retirement benefits under Other Income, in Publication 525. Amended tax return instructions    You can deduct the amount you spend to buy back sick leave for an earlier year to be eligible for nontaxable FECA benefits for that period. Amended tax return instructions It is a miscellaneous deduction subject to the 2%-of-AGI limit on Schedule A (Form 1040). Amended tax return instructions If you buy back sick leave in the same year you used it, the amount reduces your taxable sick leave pay. Amended tax return instructions Do not deduct it separately. Amended tax return instructions Other compensation. Amended tax return instructions   Many other amounts you receive as compensation for sickness or injury are not taxable. Amended tax return instructions These include the following amounts. Amended tax return instructions Compensatory damages you receive for physical injury or physical sickness, whether paid in a lump sum or in periodic payments. Amended tax return instructions Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. Amended tax return instructions Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. Amended tax return instructions Compensation you receive for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Amended tax return instructions This compensation must be based only on the injury and not on the period of your absence from work. Amended tax return instructions These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. Amended tax return instructions Reimbursement for medical care. Amended tax return instructions    A reimbursement for medical care is generally not taxable. Amended tax return instructions However, it may reduce your medical expense deduction. Amended tax return instructions For more information, see chapter 21. Amended tax return instructions Prev  Up  Next   Home   More Online Publications
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The Amended Tax Return Instructions

Amended tax return instructions Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Amended tax return instructions It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Amended tax return instructions The maximum amount you can claim for the credit is $1,000 for each qualifying child. Amended tax return instructions Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Amended tax return instructions S. Amended tax return instructions citizen, a U. Amended tax return instructions S. Amended tax return instructions national, or a U. Amended tax return instructions S. Amended tax return instructions resident alien. Amended tax return instructions For more information, see Publication 519, U. Amended tax return instructions S. Amended tax return instructions Tax Guide for Aliens. Amended tax return instructions If the child was adopted, see Adopted child , later. Amended tax return instructions For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Amended tax return instructions Example. Amended tax return instructions Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Amended tax return instructions Because he is not a U. Amended tax return instructions S. Amended tax return instructions citizen, U. Amended tax return instructions S. Amended tax return instructions national, or U. Amended tax return instructions S. Amended tax return instructions resident alien, he is not a qualifying child for the child tax credit. Amended tax return instructions Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Amended tax return instructions   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Amended tax return instructions   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Amended tax return instructions To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Amended tax return instructions For more information about the substantial presence test, see Publication 519, U. Amended tax return instructions S. Amended tax return instructions Tax Guide for Aliens. Amended tax return instructions Adopted child. Amended tax return instructions   An adopted child is always treated as your own child. Amended tax return instructions An adopted child includes a child lawfully placed with you for legal adoption. Amended tax return instructions   If you are a U. Amended tax return instructions S. Amended tax return instructions citizen or U. Amended tax return instructions S. Amended tax return instructions national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Amended tax return instructions Exceptions to time lived with you. Amended tax return instructions    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Amended tax return instructions Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Amended tax return instructions   There are also exceptions for kidnapped children and children of divorced or separated parents. Amended tax return instructions For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Amended tax return instructions Qualifying child of more than one person. Amended tax return instructions   A special rule applies if your qualifying child is the qualifying child of more than one person. Amended tax return instructions For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Amended tax return instructions Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Amended tax return instructions The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Amended tax return instructions If this amount is zero, you cannot take this credit because there is no tax to reduce. Amended tax return instructions But you may be able to take the additional child tax credit. Amended tax return instructions See Additional Child Tax Credit, later. Amended tax return instructions Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Amended tax return instructions Married filing jointly – $110,000. Amended tax return instructions Single, head of household, or qualifying widow(er) – $75,000. Amended tax return instructions Married filing separately – $55,000. Amended tax return instructions Modified AGI. Amended tax return instructions   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Amended tax return instructions Any amount excluded from income because of the exclusion of income from Puerto Rico. Amended tax return instructions On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Amended tax return instructions ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Amended tax return instructions Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Amended tax return instructions Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Amended tax return instructions Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Amended tax return instructions   If you do not have any of the above, your modified AGI is the same as your AGI. Amended tax return instructions AGI. Amended tax return instructions   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Amended tax return instructions Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Amended tax return instructions You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Amended tax return instructions You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Amended tax return instructions Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Amended tax return instructions Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Amended tax return instructions Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Amended tax return instructions For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Amended tax return instructions Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Amended tax return instructions The additional child tax credit may give you a refund even if you do not owe any tax. Amended tax return instructions How to claim the additional child tax credit. Amended tax return instructions   To claim the additional child tax credit, follow the steps below. Amended tax return instructions Make sure you figured the amount, if any, of your child tax credit. Amended tax return instructions If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Amended tax return instructions If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Amended tax return instructions Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Amended tax return instructions Please click the link to view the image. Amended tax return instructions Child tax worksheet - page 1. Amended tax return instructions Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Amended tax return instructions Please click the link to view the image. Amended tax return instructions Child tax worksheet - page 2. Amended tax return instructions Line 11 Worksheet This image is too large to be displayed in the current screen. Amended tax return instructions Please click the link to view the image. Amended tax return instructions Line 11 worksheet - page 1. Amended tax return instructions Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Amended tax return instructions Please click the link to view the image. Amended tax return instructions Line 11 worksheet - page 2. Amended tax return instructions 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Amended tax return instructions  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Amended tax return instructions  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Amended tax return instructions     1. Amended tax return instructions a. Amended tax return instructions Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Amended tax return instructions     b. Amended tax return instructions Enter the amount of any nontaxable combat pay received. Amended tax return instructions Also enter this amount on Schedule 8812, line 4b. Amended tax return instructions This amount should be shown in Form(s) W-2, box 12, with code Q. Amended tax return instructions 1b. Amended tax return instructions       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Amended tax return instructions Otherwise, skip lines 2a through 2e and go to line 3. Amended tax return instructions     2. Amended tax return instructions a. Amended tax return instructions Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Amended tax return instructions     b. Amended tax return instructions Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Amended tax return instructions * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Amended tax return instructions Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Amended tax return instructions Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Amended tax return instructions     c. Amended tax return instructions Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Amended tax return instructions * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Amended tax return instructions Do not include on this line any amounts exempt from self-employment tax 2c. Amended tax return instructions         d. Amended tax return instructions If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Amended tax return instructions Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Amended tax return instructions         e. Amended tax return instructions If line 2c is a profit, enter the smaller of line 2c or line 2d. Amended tax return instructions If line 2c is a (loss), enter the (loss) from line 2c. Amended tax return instructions 2e. Amended tax return instructions   3. Amended tax return instructions Combine lines 1a, 1b, 2a, 2b, and 2e. Amended tax return instructions If zero or less, stop. Amended tax return instructions Do not complete the rest of this worksheet. Amended tax return instructions Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Amended tax return instructions   4. Amended tax return instructions Enter any amount included on line 1a that is:               a. Amended tax return instructions A scholarship or fellowship grant not reported on Form W-2 4a. Amended tax return instructions         b. Amended tax return instructions For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Amended tax return instructions         c. Amended tax return instructions A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Amended tax return instructions This amount may be shown in box 11 of your Form W-2. Amended tax return instructions If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Amended tax return instructions 4c. Amended tax return instructions       5. Amended tax return instructions a. Amended tax return instructions Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Amended tax return instructions Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Amended tax return instructions             b. Amended tax return instructions Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Amended tax return instructions 5b. Amended tax return instructions             c. Amended tax return instructions Subtract line 5b from line 5a 5c. Amended tax return instructions       6. Amended tax return instructions Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Amended tax return instructions       7. Amended tax return instructions Add lines 4a through 4c, 5c, and 6 7. Amended tax return instructions   8. Amended tax return instructions Subtract line 7 from line 3 8. Amended tax return instructions       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Amended tax return instructions If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Amended tax return instructions     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Amended tax return instructions Put your name and social security number on Schedule SE and attach it to your return. Amended tax return instructions                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Amended tax return instructions  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Amended tax return instructions               1. Amended tax return instructions a. Amended tax return instructions Enter the amount from Form 1040A, line 7 1a. Amended tax return instructions         b. Amended tax return instructions Enter the amount of any nontaxable combat pay received. Amended tax return instructions Also enter this amount on Schedule 8812, line 4b. Amended tax return instructions This amount should be shown in Form(s) W-2, box 12, with code Q. Amended tax return instructions 1b. Amended tax return instructions         c. Amended tax return instructions Add lines 1a and 1b. Amended tax return instructions     1c. Amended tax return instructions   2. Amended tax return instructions Enter any amount included on line 1a that is:           a. Amended tax return instructions A scholarship or fellowship grant not reported on Form W-2 2a. Amended tax return instructions         b. Amended tax return instructions For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Amended tax return instructions         c. Amended tax return instructions A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Amended tax return instructions This amount may be shown in box 11 of your Form W-2. Amended tax return instructions If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Amended tax return instructions       3. Amended tax return instructions Add lines 2a through 2c 3. Amended tax return instructions   4. Amended tax return instructions Subtract line 3 from line 1c. Amended tax return instructions Enter the result here and on line 2 of the Line 11 Worksheet 4. Amended tax return instructions                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Amended tax return instructions Social security tax, Medicare tax, and Additional Medicare Tax on wages. Amended tax return instructions 1. Amended tax return instructions Enter the social security tax withheld (Form(s) W-2, box 4) 1. Amended tax return instructions   2. Amended tax return instructions Enter the Medicare tax withheld (Form(s) W-2, box 6). Amended tax return instructions Box 6 includes any Additional Medicare Tax 2. Amended tax return instructions   3. Amended tax return instructions Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Amended tax return instructions   4. Amended tax return instructions Add lines 1, 2, and 3 4. Amended tax return instructions   5. Amended tax return instructions Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Amended tax return instructions   6. Amended tax return instructions Subtract line 5 from line 4 6. Amended tax return instructions   Additional Medicare Tax on Self-Employment Income. Amended tax return instructions 7. Amended tax return instructions Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Amended tax return instructions   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Amended tax return instructions Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Amended tax return instructions Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Amended tax return instructions 8. Amended tax return instructions Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Amended tax return instructions   9. Amended tax return instructions Enter the Medicare tax (Form(s) W-2, box 14) 9. Amended tax return instructions   10. Amended tax return instructions Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Amended tax return instructions Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Amended tax return instructions   11. Amended tax return instructions Add lines 8, 9, and 10 11. Amended tax return instructions   12. Amended tax return instructions Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Amended tax return instructions   13. Amended tax return instructions Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Amended tax return instructions   14. Amended tax return instructions Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Amended tax return instructions Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Amended tax return instructions   15. Amended tax return instructions Add lines 12, 13, and 14 15. Amended tax return instructions   Line 6 amount 16. Amended tax return instructions Add lines 6, 7, 11, and 15. Amended tax return instructions Enter here and on line 6 of the Line 11 Worksheet. Amended tax return instructions 16. Amended tax return instructions   Paperwork Reduction Act Notice. Amended tax return instructions   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Amended tax return instructions You are required to give us the information if requested. Amended tax return instructions We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Amended tax return instructions   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Amended tax return instructions Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Amended tax return instructions Generally, tax returns and return information are confidential, as required by section 6103. Amended tax return instructions   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Amended tax return instructions For the estimated averages, see the instructions for your income tax return. Amended tax return instructions   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Amended tax return instructions See Comments and suggestions , earlier. Amended tax return instructions How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Amended tax return instructions Free help with your tax return. Amended tax return instructions   You can get free help preparing your return nationwide from IRS-certified volunteers. Amended tax return instructions The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amended tax return instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amended tax return instructions Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amended tax return instructions In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amended tax return instructions To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amended tax return instructions gov, download the IRS2Go app, or call 1-800-906-9887. Amended tax return instructions   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amended tax return instructions To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amended tax return instructions aarp. Amended tax return instructions org/money/taxaide or call 1-888-227-7669. Amended tax return instructions For more information on these programs, go to IRS. Amended tax return instructions gov and enter “VITA” in the search box. Amended tax return instructions Internet. Amended tax return instructions    IRS. Amended tax return instructions gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amended tax return instructions Download the free IRS2Go app from the iTunes app store or from Google Play. Amended tax return instructions Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amended tax return instructions Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amended tax return instructions gov or download the IRS2Go app and select the Refund Status option. Amended tax return instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. Amended tax return instructions Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Amended tax return instructions You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax return instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amended tax return instructions Use the Interactive Tax Assistant (ITA) to research your tax questions. Amended tax return instructions No need to wait on the phone or stand in line. Amended tax return instructions The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Amended tax return instructions When you reach the response screen, you can print the entire interview and the final response for your records. Amended tax return instructions New subject areas are added on a regular basis. Amended tax return instructions  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amended tax return instructions gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amended tax return instructions You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amended tax return instructions The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amended tax return instructions When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Amended tax return instructions Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Amended tax return instructions You can also ask the IRS to mail a return or an account transcript to you. Amended tax return instructions Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amended tax return instructions gov or by calling 1-800-908-9946. Amended tax return instructions Tax return and tax account transcripts are generally available for the current year and the past three years. Amended tax return instructions Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amended tax return instructions Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amended tax return instructions If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Amended tax return instructions Check the status of your amended return using Where's My Amended Return? Go to IRS. Amended tax return instructions gov and enter Where's My Amended Return? in the search box. Amended tax return instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amended tax return instructions It can take up to 3 weeks from the date you mailed it to show up in our system. Amended tax return instructions Make a payment using one of several safe and convenient electronic payment options available on IRS. Amended tax return instructions gov. Amended tax return instructions Select the Payment tab on the front page of IRS. Amended tax return instructions gov for more information. Amended tax return instructions Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amended tax return instructions Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amended tax return instructions gov. Amended tax return instructions Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amended tax return instructions Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amended tax return instructions gov. Amended tax return instructions Request an Electronic Filing PIN by going to IRS. Amended tax return instructions gov and entering Electronic Filing PIN in the search box. Amended tax return instructions Download forms, instructions and publications, including accessible versions for people with disabilities. Amended tax return instructions Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amended tax return instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amended tax return instructions An employee can answer questions about your tax account or help you set up a payment plan. Amended tax return instructions Before you visit, check the Office Locator on IRS. Amended tax return instructions gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amended tax return instructions If you have a special need, such as a disability, you can request an appointment. Amended tax return instructions Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amended tax return instructions Apply for an Employer Identification Number (EIN). Amended tax return instructions Go to IRS. Amended tax return instructions gov and enter Apply for an EIN in the search box. Amended tax return instructions Read the Internal Revenue Code, regulations, or other official guidance. Amended tax return instructions Read Internal Revenue Bulletins. Amended tax return instructions Sign up to receive local and national tax news and more by email. Amended tax return instructions Just click on “subscriptions” above the search box on IRS. Amended tax return instructions gov and choose from a variety of options. Amended tax return instructions    Phone. Amended tax return instructions You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amended tax return instructions Download the free IRS2Go app from the iTunes app store or from Google Play. Amended tax return instructions Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amended tax return instructions gov, or download the IRS2Go app. Amended tax return instructions Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amended tax return instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amended tax return instructions Most VITA and TCE sites offer free electronic filing. Amended tax return instructions Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amended tax return instructions Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amended tax return instructions Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Amended tax return instructions If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amended tax return instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. Amended tax return instructions Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended tax return instructions Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Amended tax return instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amended tax return instructions Note, the above information is for our automated hotline. Amended tax return instructions Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Amended tax return instructions Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amended tax return instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amended tax return instructions It can take up to 3 weeks from the date you mailed it to show up in our system. Amended tax return instructions Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Amended tax return instructions You should receive your order within 10 business days. Amended tax return instructions Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amended tax return instructions If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Amended tax return instructions Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amended tax return instructions The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amended tax return instructions These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amended tax return instructions    Walk-in. Amended tax return instructions You can find a selection of forms, publications and services — in-person. Amended tax return instructions Products. Amended tax return instructions You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amended tax return instructions Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amended tax return instructions Services. Amended tax return instructions You can walk in to your local TAC for face-to-face tax help. Amended tax return instructions An employee can answer questions about your tax account or help you set up a payment plan. Amended tax return instructions Before visiting, use the Office Locator tool on IRS. Amended tax return instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Amended tax return instructions    Mail. Amended tax return instructions You can send your order for forms, instructions, and publications to the address below. Amended tax return instructions You should receive a response within 10 business days after your request is received. Amended tax return instructions Internal Revenue Service 1201 N. Amended tax return instructions Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Amended tax return instructions The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amended tax return instructions Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amended tax return instructions   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amended tax return instructions We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amended tax return instructions You face (or your business is facing) an immediate threat of adverse action. Amended tax return instructions You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amended tax return instructions   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amended tax return instructions Here's why we can help: TAS is an independent organization within the IRS. Amended tax return instructions Our advocates know how to work with the IRS. Amended tax return instructions Our services are free and tailored to meet your needs. Amended tax return instructions We have offices in every state, the District of Columbia, and Puerto Rico. Amended tax return instructions   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Amended tax return instructions   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amended tax return instructions If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amended tax return instructions Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Amended tax return instructions Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amended tax return instructions Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amended tax return instructions Prev  Up  Next   Home   More Online Publications