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Amended Tax Returns More:label_amended_20tax_20returns More:taxes

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Amended Tax Returns More:label_amended_20tax_20returns More:taxes

Amended tax returns more:label_amended_20tax_20returns more:taxes 37. Amended tax returns more:label_amended_20tax_20returns more:taxes   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. Amended tax returns more:label_amended_20tax_20returns more:taxes  The maximum adoption credit is $12,970 for 2013. Amended tax returns more:label_amended_20tax_20returns more:taxes See Adoption Credit . Amended tax returns more:label_amended_20tax_20returns more:taxes Plug-in electric vehicle credit. Amended tax returns more:label_amended_20tax_20returns more:taxes  This credit has expired. Amended tax returns more:label_amended_20tax_20returns more:taxes Credit for prior year minimum tax. Amended tax returns more:label_amended_20tax_20returns more:taxes  The refundable portion of the credit for prior year minimum tax has expired. Amended tax returns more:label_amended_20tax_20returns more:taxes Excess withholding of social security and railroad retirement tax. Amended tax returns more:label_amended_20tax_20returns more:taxes  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. Amended tax returns more:label_amended_20tax_20returns more:taxes 2% of wages up to $113,700. Amended tax returns more:label_amended_20tax_20returns more:taxes If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. Amended tax returns more:label_amended_20tax_20returns more:taxes See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . Amended tax returns more:label_amended_20tax_20returns more:taxes Introduction This chapter discusses the following nonrefundable credits. Amended tax returns more:label_amended_20tax_20returns more:taxes Adoption credit. Amended tax returns more:label_amended_20tax_20returns more:taxes Alternative motor vehicle credit. Amended tax returns more:label_amended_20tax_20returns more:taxes Alternative fuel vehicle refueling property credit. Amended tax returns more:label_amended_20tax_20returns more:taxes Credit to holders of tax credit bonds. Amended tax returns more:label_amended_20tax_20returns more:taxes Foreign tax credit. Amended tax returns more:label_amended_20tax_20returns more:taxes Mortgage interest credit. Amended tax returns more:label_amended_20tax_20returns more:taxes Nonrefundable credit for prior year minimum tax. Amended tax returns more:label_amended_20tax_20returns more:taxes Plug-in electric drive motor vehicle credit. Amended tax returns more:label_amended_20tax_20returns more:taxes Residential energy credits. Amended tax returns more:label_amended_20tax_20returns more:taxes Retirement savings contributions credit. Amended tax returns more:label_amended_20tax_20returns more:taxes This chapter also discusses the following refundable credits. Amended tax returns more:label_amended_20tax_20returns more:taxes Credit for tax on undistributed capital gain. Amended tax returns more:label_amended_20tax_20returns more:taxes Health coverage tax credit. Amended tax returns more:label_amended_20tax_20returns more:taxes Credit for excess social security tax or railroad retirement tax withheld. Amended tax returns more:label_amended_20tax_20returns more:taxes Several other credits are discussed in other chapters in this publication. Amended tax returns more:label_amended_20tax_20returns more:taxes Child and dependent care credit (chapter 32). Amended tax returns more:label_amended_20tax_20returns more:taxes Credit for the elderly or the disabled (chapter 33). Amended tax returns more:label_amended_20tax_20returns more:taxes Child tax credit (chapter 34). Amended tax returns more:label_amended_20tax_20returns more:taxes Education credits (chapter 35). Amended tax returns more:label_amended_20tax_20returns more:taxes Earned income credit (chapter 36). Amended tax returns more:label_amended_20tax_20returns more:taxes Nonrefundable credits. Amended tax returns more:label_amended_20tax_20returns more:taxes   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. Amended tax returns more:label_amended_20tax_20returns more:taxes These credits may reduce your tax to zero. Amended tax returns more:label_amended_20tax_20returns more:taxes If these credits are more than your tax, the excess is not refunded to you. Amended tax returns more:label_amended_20tax_20returns more:taxes Refundable credits. Amended tax returns more:label_amended_20tax_20returns more:taxes   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. Amended tax returns more:label_amended_20tax_20returns more:taxes These credits are added to the federal income tax withheld and any estimated tax payments you made. Amended tax returns more:label_amended_20tax_20returns more:taxes If this total is more than your total tax, the excess will be refunded to you. Amended tax returns more:label_amended_20tax_20returns more:taxes Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. Amended tax returns more:label_amended_20tax_20returns more:taxes However, if the total of these credits is more than your tax, the excess is not refunded to you. Amended tax returns more:label_amended_20tax_20returns more:taxes Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. Amended tax returns more:label_amended_20tax_20returns more:taxes The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. Amended tax returns more:label_amended_20tax_20returns more:taxes If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. Amended tax returns more:label_amended_20tax_20returns more:taxes If your modified AGI is $234,580 or more, you cannot take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes Qualified adoption expenses. Amended tax returns more:label_amended_20tax_20returns more:taxes   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. Amended tax returns more:label_amended_20tax_20returns more:taxes These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. Amended tax returns more:label_amended_20tax_20returns more:taxes Nonqualified expenses. Amended tax returns more:label_amended_20tax_20returns more:taxes   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. Amended tax returns more:label_amended_20tax_20returns more:taxes Eligible child. Amended tax returns more:label_amended_20tax_20returns more:taxes   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. Amended tax returns more:label_amended_20tax_20returns more:taxes Child with special needs. Amended tax returns more:label_amended_20tax_20returns more:taxes   An eligible child is a child with special needs if all three of the following apply. Amended tax returns more:label_amended_20tax_20returns more:taxes The child was a citizen or resident of the United States (including U. Amended tax returns more:label_amended_20tax_20returns more:taxes S. Amended tax returns more:label_amended_20tax_20returns more:taxes possessions) at the time the adoption process began. Amended tax returns more:label_amended_20tax_20returns more:taxes A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. Amended tax returns more:label_amended_20tax_20returns more:taxes The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Amended tax returns more:label_amended_20tax_20returns more:taxes Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. Amended tax returns more:label_amended_20tax_20returns more:taxes When to take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. Amended tax returns more:label_amended_20tax_20returns more:taxes If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. Amended tax returns more:label_amended_20tax_20returns more:taxes See the Instructions for Form 8839 for more specific information on when to take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes Foreign child. Amended tax returns more:label_amended_20tax_20returns more:taxes   If the child is not a U. Amended tax returns more:label_amended_20tax_20returns more:taxes S. Amended tax returns more:label_amended_20tax_20returns more:taxes citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. Amended tax returns more:label_amended_20tax_20returns more:taxes You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. Amended tax returns more:label_amended_20tax_20returns more:taxes How to take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. Amended tax returns more:label_amended_20tax_20returns more:taxes Include the credit in your total for Form 1040, line 53. Amended tax returns more:label_amended_20tax_20returns more:taxes Check box c and enter “8839” on the line next to that box. Amended tax returns more:label_amended_20tax_20returns more:taxes More information. Amended tax returns more:label_amended_20tax_20returns more:taxes   For more information, see the Instructions for Form 8839. Amended tax returns more:label_amended_20tax_20returns more:taxes Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. Amended tax returns more:label_amended_20tax_20returns more:taxes Amount of credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. Amended tax returns more:label_amended_20tax_20returns more:taxes In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. Amended tax returns more:label_amended_20tax_20returns more:taxes   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. Amended tax returns more:label_amended_20tax_20returns more:taxes How to take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   To take the credit, you must complete Form 8910 and attach it to your Form 1040. Amended tax returns more:label_amended_20tax_20returns more:taxes Include the credit in your total for Form 1040, line 53. Amended tax returns more:label_amended_20tax_20returns more:taxes Check box c and enter “8910” on the line next to that box. Amended tax returns more:label_amended_20tax_20returns more:taxes More information. Amended tax returns more:label_amended_20tax_20returns more:taxes   For more information on the credit, see the Instructions for Form 8910. Amended tax returns more:label_amended_20tax_20returns more:taxes Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. Amended tax returns more:label_amended_20tax_20returns more:taxes Qualified alternative fuel vehicle refueling property. Amended tax returns more:label_amended_20tax_20returns more:taxes   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. Amended tax returns more:label_amended_20tax_20returns more:taxes To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. Amended tax returns more:label_amended_20tax_20returns more:taxes To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. Amended tax returns more:label_amended_20tax_20returns more:taxes   The following are alternative fuels. Amended tax returns more:label_amended_20tax_20returns more:taxes Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. Amended tax returns more:label_amended_20tax_20returns more:taxes Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. Amended tax returns more:label_amended_20tax_20returns more:taxes Electricity. Amended tax returns more:label_amended_20tax_20returns more:taxes Amount of the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. Amended tax returns more:label_amended_20tax_20returns more:taxes For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. Amended tax returns more:label_amended_20tax_20returns more:taxes How to take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   To take the credit, you must complete Form 8911 and attach it to your Form 1040. Amended tax returns more:label_amended_20tax_20returns more:taxes Include the credit in your total for Form 1040, line 53. Amended tax returns more:label_amended_20tax_20returns more:taxes Check box c and enter “8911” on the line next to that box. Amended tax returns more:label_amended_20tax_20returns more:taxes More information. Amended tax returns more:label_amended_20tax_20returns more:taxes   For more information on the credit, see the Form 8911 instructions. Amended tax returns more:label_amended_20tax_20returns more:taxes Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. Amended tax returns more:label_amended_20tax_20returns more:taxes You may be able to take a credit if you are a holder of one of the following bonds. Amended tax returns more:label_amended_20tax_20returns more:taxes Clean renewable energy bonds (issued before 2010). Amended tax returns more:label_amended_20tax_20returns more:taxes New clean renewable energy bonds. Amended tax returns more:label_amended_20tax_20returns more:taxes Qualified energy conservation bonds. Amended tax returns more:label_amended_20tax_20returns more:taxes Qualified school construction bonds. Amended tax returns more:label_amended_20tax_20returns more:taxes Qualified zone academy bonds. Amended tax returns more:label_amended_20tax_20returns more:taxes Build America bonds. Amended tax returns more:label_amended_20tax_20returns more:taxes In some instances, an issuer may elect to receive a credit for interest paid on the bond. Amended tax returns more:label_amended_20tax_20returns more:taxes If the issuer makes this election, you cannot also claim a credit. Amended tax returns more:label_amended_20tax_20returns more:taxes Interest income. Amended tax returns more:label_amended_20tax_20returns more:taxes   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. Amended tax returns more:label_amended_20tax_20returns more:taxes How to take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   Complete Form 8912 and attach it to your Form 1040. Amended tax returns more:label_amended_20tax_20returns more:taxes Include the credit in your total for Form 1040, line 53. Amended tax returns more:label_amended_20tax_20returns more:taxes Check box c and enter “8912” on the line next to that box. Amended tax returns more:label_amended_20tax_20returns more:taxes More information. Amended tax returns more:label_amended_20tax_20returns more:taxes   For more information, see the Instructions for Form 8912. Amended tax returns more:label_amended_20tax_20returns more:taxes Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. Amended tax returns more:label_amended_20tax_20returns more:taxes S. Amended tax returns more:label_amended_20tax_20returns more:taxes possession as a credit against your U. Amended tax returns more:label_amended_20tax_20returns more:taxes S. Amended tax returns more:label_amended_20tax_20returns more:taxes income tax. Amended tax returns more:label_amended_20tax_20returns more:taxes Or, you can deduct them as an itemized deduction (see chapter 22). Amended tax returns more:label_amended_20tax_20returns more:taxes You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. Amended tax returns more:label_amended_20tax_20returns more:taxes S. Amended tax returns more:label_amended_20tax_20returns more:taxes tax under any of the following. Amended tax returns more:label_amended_20tax_20returns more:taxes Foreign earned income exclusion. Amended tax returns more:label_amended_20tax_20returns more:taxes Foreign housing exclusion. Amended tax returns more:label_amended_20tax_20returns more:taxes Income from Puerto Rico exempt from U. Amended tax returns more:label_amended_20tax_20returns more:taxes S. Amended tax returns more:label_amended_20tax_20returns more:taxes tax. Amended tax returns more:label_amended_20tax_20returns more:taxes Possession exclusion. Amended tax returns more:label_amended_20tax_20returns more:taxes Limit on the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. Amended tax returns more:label_amended_20tax_20returns more:taxes S. Amended tax returns more:label_amended_20tax_20returns more:taxes tax liability (Form 1040, line 44), multiplied by a fraction. Amended tax returns more:label_amended_20tax_20returns more:taxes The numerator of the fraction is your taxable income from sources outside the United States. Amended tax returns more:label_amended_20tax_20returns more:taxes The denominator is your total taxable income from U. Amended tax returns more:label_amended_20tax_20returns more:taxes S. Amended tax returns more:label_amended_20tax_20returns more:taxes and foreign sources. Amended tax returns more:label_amended_20tax_20returns more:taxes See Publication 514 for more information. Amended tax returns more:label_amended_20tax_20returns more:taxes How to take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   Complete Form 1116 and attach it to your Form 1040. Amended tax returns more:label_amended_20tax_20returns more:taxes Enter the credit on Form 1040, line 47. Amended tax returns more:label_amended_20tax_20returns more:taxes Exception. Amended tax returns more:label_amended_20tax_20returns more:taxes   You do not have to complete Form 1116 to take the credit if all of the following apply. Amended tax returns more:label_amended_20tax_20returns more:taxes All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). Amended tax returns more:label_amended_20tax_20returns more:taxes If you had dividend income from shares of stock, you held those shares for at least 16 days. Amended tax returns more:label_amended_20tax_20returns more:taxes You are not filing Form 4563 or excluding income from sources within Puerto Rico. Amended tax returns more:label_amended_20tax_20returns more:taxes The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). Amended tax returns more:label_amended_20tax_20returns more:taxes All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. Amended tax returns more:label_amended_20tax_20returns more:taxes More information. Amended tax returns more:label_amended_20tax_20returns more:taxes   For more information on the credit and these requirements, see the Instructions for Form 1116. Amended tax returns more:label_amended_20tax_20returns more:taxes Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. Amended tax returns more:label_amended_20tax_20returns more:taxes If you qualify, you can take the credit each year for part of the home mortgage interest you pay. Amended tax returns more:label_amended_20tax_20returns more:taxes Who qualifies. Amended tax returns more:label_amended_20tax_20returns more:taxes   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. Amended tax returns more:label_amended_20tax_20returns more:taxes Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. Amended tax returns more:label_amended_20tax_20returns more:taxes Amount of credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   Figure your credit on Form 8396. Amended tax returns more:label_amended_20tax_20returns more:taxes If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. Amended tax returns more:label_amended_20tax_20returns more:taxes   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. Amended tax returns more:label_amended_20tax_20returns more:taxes To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. Amended tax returns more:label_amended_20tax_20returns more:taxes      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. Amended tax returns more:label_amended_20tax_20returns more:taxes   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. Amended tax returns more:label_amended_20tax_20returns more:taxes If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. Amended tax returns more:label_amended_20tax_20returns more:taxes See Publication 530 for more information. Amended tax returns more:label_amended_20tax_20returns more:taxes Carryforward. Amended tax returns more:label_amended_20tax_20returns more:taxes   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. Amended tax returns more:label_amended_20tax_20returns more:taxes If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. Amended tax returns more:label_amended_20tax_20returns more:taxes   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). Amended tax returns more:label_amended_20tax_20returns more:taxes How to take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. Amended tax returns more:label_amended_20tax_20returns more:taxes Be sure to include any credit carryforward from 2010, 2011, and 2012. Amended tax returns more:label_amended_20tax_20returns more:taxes   Include the credit in your total for Form 1040, line 53. Amended tax returns more:label_amended_20tax_20returns more:taxes Check box c and enter “8396” on the line next to that box. Amended tax returns more:label_amended_20tax_20returns more:taxes Reduced home mortgage interest deduction. Amended tax returns more:label_amended_20tax_20returns more:taxes   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. Amended tax returns more:label_amended_20tax_20returns more:taxes You must do this even if part of that amount is to be carried forward to 2014. Amended tax returns more:label_amended_20tax_20returns more:taxes For more information about the home mortgage interest deduction, see chapter 23. Amended tax returns more:label_amended_20tax_20returns more:taxes Recapture of federal mortgage subsidy. Amended tax returns more:label_amended_20tax_20returns more:taxes   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. Amended tax returns more:label_amended_20tax_20returns more:taxes The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. Amended tax returns more:label_amended_20tax_20returns more:taxes See the Instructions for Form 8828 and chapter 15 for more information. Amended tax returns more:label_amended_20tax_20returns more:taxes More information. Amended tax returns more:label_amended_20tax_20returns more:taxes   For more information on the credit, see the Form 8396 instructions. Amended tax returns more:label_amended_20tax_20returns more:taxes Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. Amended tax returns more:label_amended_20tax_20returns more:taxes If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. Amended tax returns more:label_amended_20tax_20returns more:taxes This is called the alternative minimum tax. Amended tax returns more:label_amended_20tax_20returns more:taxes The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. Amended tax returns more:label_amended_20tax_20returns more:taxes If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. Amended tax returns more:label_amended_20tax_20returns more:taxes You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. Amended tax returns more:label_amended_20tax_20returns more:taxes How to take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. Amended tax returns more:label_amended_20tax_20returns more:taxes Include the credit in your total for Form 1040, line 53, and check box b. Amended tax returns more:label_amended_20tax_20returns more:taxes You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. Amended tax returns more:label_amended_20tax_20returns more:taxes More information. Amended tax returns more:label_amended_20tax_20returns more:taxes   For more information on the credit, see the Instructions for Form 8801. Amended tax returns more:label_amended_20tax_20returns more:taxes Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. Amended tax returns more:label_amended_20tax_20returns more:taxes Qualified plug-in electric drive motor vehicle. Amended tax returns more:label_amended_20tax_20returns more:taxes   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Amended tax returns more:label_amended_20tax_20returns more:taxes Qualified two- or three-wheeled plug-in electric vehicle. Amended tax returns more:label_amended_20tax_20returns more:taxes   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. Amended tax returns more:label_amended_20tax_20returns more:taxes 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Amended tax returns more:label_amended_20tax_20returns more:taxes Certification and other requirements. Amended tax returns more:label_amended_20tax_20returns more:taxes   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. Amended tax returns more:label_amended_20tax_20returns more:taxes However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. Amended tax returns more:label_amended_20tax_20returns more:taxes   The following requirements must also be met to qualify for the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes You are the owner of the vehicle. Amended tax returns more:label_amended_20tax_20returns more:taxes If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes You placed the vehicle in service during 2013. Amended tax returns more:label_amended_20tax_20returns more:taxes The vehicle is manufactured primarily for use on public streets, roads, and highways. Amended tax returns more:label_amended_20tax_20returns more:taxes The original use of the vehicle began with you. Amended tax returns more:label_amended_20tax_20returns more:taxes You acquired the vehicle for your use or to lease to others, and not for resale. Amended tax returns more:label_amended_20tax_20returns more:taxes In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. Amended tax returns more:label_amended_20tax_20returns more:taxes You use the vehicle primarily in the United States. Amended tax returns more:label_amended_20tax_20returns more:taxes How to take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   To take the credit, you must complete Form 8936 and attach it to your Form 1040. Amended tax returns more:label_amended_20tax_20returns more:taxes Include the credit in your total for Form 1040, line 53. Amended tax returns more:label_amended_20tax_20returns more:taxes Check box c and enter “8936” on the line next to that box. Amended tax returns more:label_amended_20tax_20returns more:taxes More information. Amended tax returns more:label_amended_20tax_20returns more:taxes   For more information on the credit, see the Form 8936 instructions. Amended tax returns more:label_amended_20tax_20returns more:taxes Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. Amended tax returns more:label_amended_20tax_20returns more:taxes Nonbusiness energy property credit. Amended tax returns more:label_amended_20tax_20returns more:taxes Residential energy efficient property credit. Amended tax returns more:label_amended_20tax_20returns more:taxes If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. Amended tax returns more:label_amended_20tax_20returns more:taxes Nonbusiness energy property credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. Amended tax returns more:label_amended_20tax_20returns more:taxes   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. Amended tax returns more:label_amended_20tax_20returns more:taxes    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. Amended tax returns more:label_amended_20tax_20returns more:taxes   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. Amended tax returns more:label_amended_20tax_20returns more:taxes Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. Amended tax returns more:label_amended_20tax_20returns more:taxes Exterior window (including skylights). Amended tax returns more:label_amended_20tax_20returns more:taxes Exterior doors. Amended tax returns more:label_amended_20tax_20returns more:taxes Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. Amended tax returns more:label_amended_20tax_20returns more:taxes   Residential energy property is any of the following. Amended tax returns more:label_amended_20tax_20returns more:taxes Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. Amended tax returns more:label_amended_20tax_20returns more:taxes Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. Amended tax returns more:label_amended_20tax_20returns more:taxes Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. Amended tax returns more:label_amended_20tax_20returns more:taxes Residential energy efficient property credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. Amended tax returns more:label_amended_20tax_20returns more:taxes The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. Amended tax returns more:label_amended_20tax_20returns more:taxes Basis reduction. Amended tax returns more:label_amended_20tax_20returns more:taxes   You must reduce the basis of your home by the amount of any credit allowed. Amended tax returns more:label_amended_20tax_20returns more:taxes How to take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   Complete Form 5695 and attach it to your Form 1040. Amended tax returns more:label_amended_20tax_20returns more:taxes Enter the credit on Form 1040, line 52. Amended tax returns more:label_amended_20tax_20returns more:taxes More information. Amended tax returns more:label_amended_20tax_20returns more:taxes   For more information on these credits, see the Form 5695 instructions. Amended tax returns more:label_amended_20tax_20returns more:taxes Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. Amended tax returns more:label_amended_20tax_20returns more:taxes However, you cannot take the credit if either of the following applies. Amended tax returns more:label_amended_20tax_20returns more:taxes The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). Amended tax returns more:label_amended_20tax_20returns more:taxes The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). Amended tax returns more:label_amended_20tax_20returns more:taxes Student. Amended tax returns more:label_amended_20tax_20returns more:taxes   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. Amended tax returns more:label_amended_20tax_20returns more:taxes School. Amended tax returns more:label_amended_20tax_20returns more:taxes   A school includes a technical, trade, or mechanical school. Amended tax returns more:label_amended_20tax_20returns more:taxes It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Amended tax returns more:label_amended_20tax_20returns more:taxes How to take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   Figure the credit on Form 8880. Amended tax returns more:label_amended_20tax_20returns more:taxes Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. Amended tax returns more:label_amended_20tax_20returns more:taxes More information. Amended tax returns more:label_amended_20tax_20returns more:taxes   For more information on the credit, see the Form 8880 instructions. Amended tax returns more:label_amended_20tax_20returns more:taxes Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. Amended tax returns more:label_amended_20tax_20returns more:taxes If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. Amended tax returns more:label_amended_20tax_20returns more:taxes Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. Amended tax returns more:label_amended_20tax_20returns more:taxes If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. Amended tax returns more:label_amended_20tax_20returns more:taxes The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. Amended tax returns more:label_amended_20tax_20returns more:taxes How to take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   To take the credit, attach Copy B of Form 2439 to your Form 1040. Amended tax returns more:label_amended_20tax_20returns more:taxes Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. Amended tax returns more:label_amended_20tax_20returns more:taxes More information. Amended tax returns more:label_amended_20tax_20returns more:taxes   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. Amended tax returns more:label_amended_20tax_20returns more:taxes Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. Amended tax returns more:label_amended_20tax_20returns more:taxes You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. Amended tax returns more:label_amended_20tax_20returns more:taxes You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. Amended tax returns more:label_amended_20tax_20returns more:taxes S. Amended tax returns more:label_amended_20tax_20returns more:taxes Treasury–HCTC. Amended tax returns more:label_amended_20tax_20returns more:taxes ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. Amended tax returns more:label_amended_20tax_20returns more:taxes You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). Amended tax returns more:label_amended_20tax_20returns more:taxes You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. Amended tax returns more:label_amended_20tax_20returns more:taxes S. Amended tax returns more:label_amended_20tax_20returns more:taxes military health system (TRICARE). Amended tax returns more:label_amended_20tax_20returns more:taxes You were not imprisoned under federal, state, or local authority. Amended tax returns more:label_amended_20tax_20returns more:taxes Your employer did not pay 50% or more of the cost of coverage. Amended tax returns more:label_amended_20tax_20returns more:taxes You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. Amended tax returns more:label_amended_20tax_20returns more:taxes But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. Amended tax returns more:label_amended_20tax_20returns more:taxes If you meet all of these conditions, you may be able to take a credit of up to 72. Amended tax returns more:label_amended_20tax_20returns more:taxes 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. Amended tax returns more:label_amended_20tax_20returns more:taxes You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. Amended tax returns more:label_amended_20tax_20returns more:taxes The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. Amended tax returns more:label_amended_20tax_20returns more:taxes You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. Amended tax returns more:label_amended_20tax_20returns more:taxes If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. Amended tax returns more:label_amended_20tax_20returns more:taxes TAA recipient. Amended tax returns more:label_amended_20tax_20returns more:taxes   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). Amended tax returns more:label_amended_20tax_20returns more:taxes Example. Amended tax returns more:label_amended_20tax_20returns more:taxes You received a trade adjustment allowance for January 2013. Amended tax returns more:label_amended_20tax_20returns more:taxes You were an eligible TAA recipient on the first day of January and February. Amended tax returns more:label_amended_20tax_20returns more:taxes Alternative TAA recipient. Amended tax returns more:label_amended_20tax_20returns more:taxes   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. Amended tax returns more:label_amended_20tax_20returns more:taxes Example. Amended tax returns more:label_amended_20tax_20returns more:taxes You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. Amended tax returns more:label_amended_20tax_20returns more:taxes The program was established by the Department of Labor. Amended tax returns more:label_amended_20tax_20returns more:taxes You were an eligible alternative TAA recipient on the first day of October and November. Amended tax returns more:label_amended_20tax_20returns more:taxes RTAA recipient. Amended tax returns more:label_amended_20tax_20returns more:taxes   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. Amended tax returns more:label_amended_20tax_20returns more:taxes PBGC pension recipient. Amended tax returns more:label_amended_20tax_20returns more:taxes   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. Amended tax returns more:label_amended_20tax_20returns more:taxes You were age 55 or older on the first day of the month. Amended tax returns more:label_amended_20tax_20returns more:taxes You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). Amended tax returns more:label_amended_20tax_20returns more:taxes If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. Amended tax returns more:label_amended_20tax_20returns more:taxes How to take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   To take the credit, complete Form 8885 and attach it to your Form 1040. Amended tax returns more:label_amended_20tax_20returns more:taxes Include your credit in the total for Form 1040, line 71, and check box c. Amended tax returns more:label_amended_20tax_20returns more:taxes   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. Amended tax returns more:label_amended_20tax_20returns more:taxes For details, see Publication 502 or Form 8885. Amended tax returns more:label_amended_20tax_20returns more:taxes More information. Amended tax returns more:label_amended_20tax_20returns more:taxes   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. Amended tax returns more:label_amended_20tax_20returns more:taxes Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. Amended tax returns more:label_amended_20tax_20returns more:taxes If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Amended tax returns more:label_amended_20tax_20returns more:taxes If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. Amended tax returns more:label_amended_20tax_20returns more:taxes If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. Amended tax returns more:label_amended_20tax_20returns more:taxes 2% rate. Amended tax returns more:label_amended_20tax_20returns more:taxes You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. Amended tax returns more:label_amended_20tax_20returns more:taxes For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. Amended tax returns more:label_amended_20tax_20returns more:taxes 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. Amended tax returns more:label_amended_20tax_20returns more:taxes 45%) or the Additional Medicare Tax rate (. Amended tax returns more:label_amended_20tax_20returns more:taxes 9%). Amended tax returns more:label_amended_20tax_20returns more:taxes The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. Amended tax returns more:label_amended_20tax_20returns more:taxes Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. Amended tax returns more:label_amended_20tax_20returns more:taxes 40 RRTA tier 2 $84,300 $3,709. Amended tax returns more:label_amended_20tax_20returns more:taxes 20 All wages are subject to Medicare tax withholding. Amended tax returns more:label_amended_20tax_20returns more:taxes   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. Amended tax returns more:label_amended_20tax_20returns more:taxes Be sure to attach a copy of all of your W-2 forms. Amended tax returns more:label_amended_20tax_20returns more:taxes Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. Amended tax returns more:label_amended_20tax_20returns more:taxes Employer's error. Amended tax returns more:label_amended_20tax_20returns more:taxes   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. Amended tax returns more:label_amended_20tax_20returns more:taxes The employer should adjust the tax for you. Amended tax returns more:label_amended_20tax_20returns more:taxes If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Amended tax returns more:label_amended_20tax_20returns more:taxes Joint return. Amended tax returns more:label_amended_20tax_20returns more:taxes   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. Amended tax returns more:label_amended_20tax_20returns more:taxes Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. Amended tax returns more:label_amended_20tax_20returns more:taxes How to figure the credit if you did not work for a railroad. Amended tax returns more:label_amended_20tax_20returns more:taxes   If you did not work for a railroad during 2013, figure the credit as follows: 1. Amended tax returns more:label_amended_20tax_20returns more:taxes Add all social security tax withheld (but not more than $7,049. Amended tax returns more:label_amended_20tax_20returns more:taxes 40 for each employer). Amended tax returns more:label_amended_20tax_20returns more:taxes Enter the total here   2. Amended tax returns more:label_amended_20tax_20returns more:taxes Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Amended tax returns more:label_amended_20tax_20returns more:taxes Add lines 1 and 2. Amended tax returns more:label_amended_20tax_20returns more:taxes If $7,049. Amended tax returns more:label_amended_20tax_20returns more:taxes 40 or less, stop here. Amended tax returns more:label_amended_20tax_20returns more:taxes You cannot take  the credit   4. Amended tax returns more:label_amended_20tax_20returns more:taxes Social security tax limit 7,049. Amended tax returns more:label_amended_20tax_20returns more:taxes 40 5. Amended tax returns more:label_amended_20tax_20returns more:taxes Credit. Amended tax returns more:label_amended_20tax_20returns more:taxes Subtract line 4 from line 3. Amended tax returns more:label_amended_20tax_20returns more:taxes Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. Amended tax returns more:label_amended_20tax_20returns more:taxes You are married and file a joint return with your spouse who had no gross income in 2013. Amended tax returns more:label_amended_20tax_20returns more:taxes During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. Amended tax returns more:label_amended_20tax_20returns more:taxes Social security tax of $3,720 was withheld. Amended tax returns more:label_amended_20tax_20returns more:taxes You also worked for another employer in 2013 and earned $55,000 in wages. Amended tax returns more:label_amended_20tax_20returns more:taxes $3,410 of social security tax was withheld from these wages. Amended tax returns more:label_amended_20tax_20returns more:taxes Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. Amended tax returns more:label_amended_20tax_20returns more:taxes 60 for the excess social security tax withheld. Amended tax returns more:label_amended_20tax_20returns more:taxes 1. Amended tax returns more:label_amended_20tax_20returns more:taxes Add all social security tax withheld (but not more than $7,049. Amended tax returns more:label_amended_20tax_20returns more:taxes 40 for each employer). Amended tax returns more:label_amended_20tax_20returns more:taxes Enter the total here $7,130. Amended tax returns more:label_amended_20tax_20returns more:taxes 00 2. Amended tax returns more:label_amended_20tax_20returns more:taxes Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. Amended tax returns more:label_amended_20tax_20returns more:taxes Add lines 1 and 2. Amended tax returns more:label_amended_20tax_20returns more:taxes If $7,049. Amended tax returns more:label_amended_20tax_20returns more:taxes 40 or less, stop here. Amended tax returns more:label_amended_20tax_20returns more:taxes You cannot take the credit 7,130. Amended tax returns more:label_amended_20tax_20returns more:taxes 00 4. Amended tax returns more:label_amended_20tax_20returns more:taxes Social security tax limit 7,049. Amended tax returns more:label_amended_20tax_20returns more:taxes 40 5. Amended tax returns more:label_amended_20tax_20returns more:taxes Credit. Amended tax returns more:label_amended_20tax_20returns more:taxes Subtract line 4 from line 3. Amended tax returns more:label_amended_20tax_20returns more:taxes Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. Amended tax returns more:label_amended_20tax_20returns more:taxes 60 How to figure the credit if you worked for a railroad. Amended tax returns more:label_amended_20tax_20returns more:taxes   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. Amended tax returns more:label_amended_20tax_20returns more:taxes Add all social security and tier 1 RRTA tax withheld at the 6. Amended tax returns more:label_amended_20tax_20returns more:taxes 2% rate (but not more than $7,049. Amended tax returns more:label_amended_20tax_20returns more:taxes 40 for each employer). Amended tax returns more:label_amended_20tax_20returns more:taxes Enter the total here   2. Amended tax returns more:label_amended_20tax_20returns more:taxes Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Amended tax returns more:label_amended_20tax_20returns more:taxes Add lines 1 and 2. Amended tax returns more:label_amended_20tax_20returns more:taxes If $7,049. Amended tax returns more:label_amended_20tax_20returns more:taxes 40 or less, stop here. Amended tax returns more:label_amended_20tax_20returns more:taxes You cannot take  the credit   4. Amended tax returns more:label_amended_20tax_20returns more:taxes Social security and tier 1 RRTA  tax limit 7,049. Amended tax returns more:label_amended_20tax_20returns more:taxes 40 5. Amended tax returns more:label_amended_20tax_20returns more:taxes Credit. Amended tax returns more:label_amended_20tax_20returns more:taxes Subtract line 4 from line 3. Amended tax returns more:label_amended_20tax_20returns more:taxes Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. Amended tax returns more:label_amended_20tax_20returns more:taxes   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. Amended tax returns more:label_amended_20tax_20returns more:taxes More information. Amended tax returns more:label_amended_20tax_20returns more:taxes   For more information on the credit, see Publication 505. Amended tax returns more:label_amended_20tax_20returns more:taxes Prev  Up  Next   Home   More Online Publications
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Understanding Your CP3219B Notice

This Statutory Notice of Deficiency notifies you of the IRS’s intent to assess a tax deficiency and informs you of your right to petition the United States Tax Court to dispute the proposed adjustments.


What you need to do immediately

  • Review this notice and compare our changes to the information on your tax return. On previous notices we asked you to verify the income, credits, and deductions reported on your tax return because they’re different from the information we received from other sources. You didn't provide any further information to us.
  • If you agree with the changes, complete the Form 4089, Notice of Deficiency - Waiver, sign and return it in order to limit additional interest charges.
  • If you don't send a payment with Form 4089, we will send a bill for the amount due with any interest and applicable penalties.
  • Mail any additional information you have to us immediately. Attach this letter to your correspondence to help us identify your case. Keep a copy for your records. Our consideration won't extend the deadline to file a petition with the U.S Tax Court.
  • If you don’t agree with the changes you have the right to challenge the increase in tax by filing a petition with the U.S. Tax Court. You have 90 days (150 if the notice was addressed outside the United States) to file the petition. The Court can’t consider your case if the petition is filed late. You can download a petition form and rules from www.ustaxcourt.gov or contact:

  • Clerk of the U.S. Tax Court
    400 Second Street, NW
    Washington, DC 20217
    1-202-521-0700

You may want to

  • Send us the name, address and taxpayer identification number of the other party that received the income if it isn't yours.
  • Notify the payers to correct their records to show the name and taxpayer identification number of the person or business who actually received the income, so that future reports to us are accurate.

Answers to Common Questions

Is this a Bill?
No. It tells you of the IRS’s intention to assess a tax deficiency. It isn't an assessment of tax nor does it require you to make immediate payment. We haven’t charged any additional tax at this time.

Should I call with my response or mail it in?
If you want us to consider additional information, please contact us immediately. Our consideration won't extend the deadline to file a petition with the U.S Tax Court.


If you have a simple response, such as directing us to a specific line on your original return where you reported the income, you can call a Customer Service Representative and provide the information. A toll-free number is listed in the top right hand corner of the notice.


A written response may be required if the issue is more involved, especially if you disagree with some of the proposed changes. You may want to mail copies of payer information documents such as Form(s) 1099 or Schedule(s) K-1. Include any other letters or documents that support your position. You should submit a written statement to fully explain any unusual tax situations.


If you choose to petition the United States Tax Court, the application must be submitted in writing.

Why did it take you so long to contact us about this?
Tax years generally end on Dec. 31, but we don't receive information from banks, businesses, and other payers until much later. Once we receive all the tax returns and payer information, we compare the information you reported with the information third party payers provided to us. It can take 8 months or more to complete this review.

I need more time to find my records and go through them all. Will you allow me additional time to respond?
No. The time you have to petition the United States Tax Court can't be extended. It’s important that you respond to the Statutory Notice of Deficiency or petition the United States Tax Court (if you choose to) by the due date shown on the notice. If you don’t, we’ll assume the proposed changes are correct and assess the additional deficiency.

Do I have to pay the interest? Can you remove it?
The law requires us to charge interest on any tax that isn't paid by the return due date (Internal Revenue Code Section 6601). 

The law doesn't permit us to reduce or remove interest for reasonable cause. However, in limited circumstances, we may waive penalties. If you believe you qualify for penalty removal, you should include related information in your response.

What should I do to avoid problems like this in the future?
Keep accurate payment information from banks and other payers to verify you've received all payment information for filing your return. Review the documents to be sure they show your most current address. Take the following actions when filing your tax return to avoid similar issues in the future:

  • Report specific income type on the correct line on the Form 1120, U.S. Corporation Income Tax Return. For example, rental income should be claimed on Form 1120, line 6 (Gross Rents). For additional information, please see the reporting instructions for Form 1120.
  • If you report income on a line not traditionally reserved for that type of income, provide a statement indicating where the income was reported. For example, your business is related to investment activity and you're reporting all interest income (including amounts reported to the IRS on Form 1099-INT, Interest Income) with your gross receipts on Form 1120, line 1.
  • Always attach a statement identifying the source of the amount reported on Form 1120, line 10 (Other Income).
  • Provide an attached statement explaining your percentage of gross proceeds (ex; reported to us on Form 1099-MISC) that you would be liable to claim on your tax return.
  • Generally, if you receive a Form 1099 for amounts that actually belong to another person, you are considered a nominee recipient. You must file a Form 1099 with the IRS (the same type of Form 1099 you received) for each of the other owners showing the amounts applicable to each.
Page Last Reviewed or Updated: 28-Feb-2014

How to get help

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

The Amended Tax Returns More:label_amended_20tax_20returns More:taxes

Amended tax returns more:label_amended_20tax_20returns more:taxes Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Amended tax returns more:label_amended_20tax_20returns more:taxes  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Amended tax returns more:label_amended_20tax_20returns more:taxes The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Amended tax returns more:label_amended_20tax_20returns more:taxes ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Amended tax returns more:label_amended_20tax_20returns more:taxes R. Amended tax returns more:label_amended_20tax_20returns more:taxes B. Amended tax returns more:label_amended_20tax_20returns more:taxes 553. Amended tax returns more:label_amended_20tax_20returns more:taxes Prop. Amended tax returns more:label_amended_20tax_20returns more:taxes Regs. Amended tax returns more:label_amended_20tax_20returns more:taxes on Good Faith Determinations. Amended tax returns more:label_amended_20tax_20returns more:taxes New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Amended tax returns more:label_amended_20tax_20returns more:taxes  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Amended tax returns more:label_amended_20tax_20returns more:taxes On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Amended tax returns more:label_amended_20tax_20returns more:taxes See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Amended tax returns more:label_amended_20tax_20returns more:taxes Reg. Amended tax returns more:label_amended_20tax_20returns more:taxes 38148. Amended tax returns more:label_amended_20tax_20returns more:taxes On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Amended tax returns more:label_amended_20tax_20returns more:taxes The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Amended tax returns more:label_amended_20tax_20returns more:taxes See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Amended tax returns more:label_amended_20tax_20returns more:taxes Reg. Amended tax returns more:label_amended_20tax_20returns more:taxes 20,523. Amended tax returns more:label_amended_20tax_20returns more:taxes Timing of when an Organization is exempt for Federal Tax Purposes. Amended tax returns more:label_amended_20tax_20returns more:taxes  As noted in section 2. Amended tax returns more:label_amended_20tax_20returns more:taxes 03(4) of Revenue Procedure 2013-9, 2013-2 I. Amended tax returns more:label_amended_20tax_20returns more:taxes R. Amended tax returns more:label_amended_20tax_20returns more:taxes B. Amended tax returns more:label_amended_20tax_20returns more:taxes 267, the provisions in section 11. Amended tax returns more:label_amended_20tax_20returns more:taxes 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Amended tax returns more:label_amended_20tax_20returns more:taxes Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Amended tax returns more:label_amended_20tax_20returns more:taxes In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Amended tax returns more:label_amended_20tax_20returns more:taxes The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Amended tax returns more:label_amended_20tax_20returns more:taxes Section 11. Amended tax returns more:label_amended_20tax_20returns more:taxes 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Amended tax returns more:label_amended_20tax_20returns more:taxes Exempt Organizations Select Check. Amended tax returns more:label_amended_20tax_20returns more:taxes  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Amended tax returns more:label_amended_20tax_20returns more:taxes It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Amended tax returns more:label_amended_20tax_20returns more:taxes Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Amended tax returns more:label_amended_20tax_20returns more:taxes Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Amended tax returns more:label_amended_20tax_20returns more:taxes Have filed a Form 990-N (e-Postcard) annual electronic notice. Amended tax returns more:label_amended_20tax_20returns more:taxes  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Amended tax returns more:label_amended_20tax_20returns more:taxes See also Revenue Procedure 2011-33, 2011-25 I. Amended tax returns more:label_amended_20tax_20returns more:taxes R. Amended tax returns more:label_amended_20tax_20returns more:taxes B. Amended tax returns more:label_amended_20tax_20returns more:taxes 887. Amended tax returns more:label_amended_20tax_20returns more:taxes Future developments. Amended tax returns more:label_amended_20tax_20returns more:taxes . Amended tax returns more:label_amended_20tax_20returns more:taxes  The IRS has created a page on IRS. Amended tax returns more:label_amended_20tax_20returns more:taxes gov for information about Publication 557, at www. Amended tax returns more:label_amended_20tax_20returns more:taxes irs. Amended tax returns more:label_amended_20tax_20returns more:taxes gov/pub557. Amended tax returns more:label_amended_20tax_20returns more:taxes Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Amended tax returns more:label_amended_20tax_20returns more:taxes Reminders The Patient Protection and Affordable Care Act (ACA). Amended tax returns more:label_amended_20tax_20returns more:taxes   The ACA added several new laws. Amended tax returns more:label_amended_20tax_20returns more:taxes This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Amended tax returns more:label_amended_20tax_20returns more:taxes For more information, go to IRS. Amended tax returns more:label_amended_20tax_20returns more:taxes gov and select Affordable Care Act Tax Provisions. Amended tax returns more:label_amended_20tax_20returns more:taxes Electronic filing requirement for large organizations. Amended tax returns more:label_amended_20tax_20returns more:taxes  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Amended tax returns more:label_amended_20tax_20returns more:taxes For more information, go to e-file for Charities and Non-Profits. Amended tax returns more:label_amended_20tax_20returns more:taxes Section 501(c)(15) gross receipts. Amended tax returns more:label_amended_20tax_20returns more:taxes   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Amended tax returns more:label_amended_20tax_20returns more:taxes See Notice 2006-42, 2006-19 I. Amended tax returns more:label_amended_20tax_20returns more:taxes R. Amended tax returns more:label_amended_20tax_20returns more:taxes B. Amended tax returns more:label_amended_20tax_20returns more:taxes 878, Notice 2006-42. Amended tax returns more:label_amended_20tax_20returns more:taxes Prohibited tax shelter transactions. Amended tax returns more:label_amended_20tax_20returns more:taxes  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Amended tax returns more:label_amended_20tax_20returns more:taxes See T. Amended tax returns more:label_amended_20tax_20returns more:taxes D. Amended tax returns more:label_amended_20tax_20returns more:taxes 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Amended tax returns more:label_amended_20tax_20returns more:taxes R. Amended tax returns more:label_amended_20tax_20returns more:taxes B. Amended tax returns more:label_amended_20tax_20returns more:taxes 242. Amended tax returns more:label_amended_20tax_20returns more:taxes See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Amended tax returns more:label_amended_20tax_20returns more:taxes Pension Protection Act of 2006 tax changes. Amended tax returns more:label_amended_20tax_20returns more:taxes  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Amended tax returns more:label_amended_20tax_20returns more:taxes Unless otherwise noted, most of the changes became effective on August 17, 2006. Amended tax returns more:label_amended_20tax_20returns more:taxes For key provisions, go to The Pension Protection Act of 2006. Amended tax returns more:label_amended_20tax_20returns more:taxes Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Amended tax returns more:label_amended_20tax_20returns more:taxes There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Amended tax returns more:label_amended_20tax_20returns more:taxes There are additional standards for credit counseling organizations. Amended tax returns more:label_amended_20tax_20returns more:taxes The definition of convention or association of churches has been modified. Amended tax returns more:label_amended_20tax_20returns more:taxes Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Amended tax returns more:label_amended_20tax_20returns more:taxes The requirements of disclosure to state officials relating to exempt organizations has been modified. Amended tax returns more:label_amended_20tax_20returns more:taxes There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Amended tax returns more:label_amended_20tax_20returns more:taxes There are new excise taxes on prohibited tax shelter transactions. Amended tax returns more:label_amended_20tax_20returns more:taxes There is a modification of recordkeeping requirements for certain charitable contributions. Amended tax returns more:label_amended_20tax_20returns more:taxes Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Amended tax returns more:label_amended_20tax_20returns more:taxes It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Amended tax returns more:label_amended_20tax_20returns more:taxes To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Amended tax returns more:label_amended_20tax_20returns more:taxes Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Amended tax returns more:label_amended_20tax_20returns more:taxes Section 501(c) organizations are covered in this publication. Amended tax returns more:label_amended_20tax_20returns more:taxes Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Amended tax returns more:label_amended_20tax_20returns more:taxes Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Amended tax returns more:label_amended_20tax_20returns more:taxes Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Amended tax returns more:label_amended_20tax_20returns more:taxes Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Amended tax returns more:label_amended_20tax_20returns more:taxes Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Amended tax returns more:label_amended_20tax_20returns more:taxes Organizations not discussed in this publication. Amended tax returns more:label_amended_20tax_20returns more:taxes   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Amended tax returns more:label_amended_20tax_20returns more:taxes These organizations (and the Code sections that apply to them) are as follows. Amended tax returns more:label_amended_20tax_20returns more:taxes Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Amended tax returns more:label_amended_20tax_20returns more:taxes   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Amended tax returns more:label_amended_20tax_20returns more:taxes If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Amended tax returns more:label_amended_20tax_20returns more:taxes For telephone assistance, call 1-877-829-5500. Amended tax returns more:label_amended_20tax_20returns more:taxes   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Amended tax returns more:label_amended_20tax_20returns more:taxes If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Amended tax returns more:label_amended_20tax_20returns more:taxes Organization Reference Chart. Amended tax returns more:label_amended_20tax_20returns more:taxes   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Amended tax returns more:label_amended_20tax_20returns more:taxes It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Amended tax returns more:label_amended_20tax_20returns more:taxes It also describes each type of qualifying organization and the general nature of its activities. Amended tax returns more:label_amended_20tax_20returns more:taxes   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Amended tax returns more:label_amended_20tax_20returns more:taxes Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Amended tax returns more:label_amended_20tax_20returns more:taxes Check the IRS website, IRS. Amended tax returns more:label_amended_20tax_20returns more:taxes gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Amended tax returns more:label_amended_20tax_20returns more:taxes irs. Amended tax returns more:label_amended_20tax_20returns more:taxes gov/charities/index. Amended tax returns more:label_amended_20tax_20returns more:taxes html. Amended tax returns more:label_amended_20tax_20returns more:taxes Comments and suggestions. Amended tax returns more:label_amended_20tax_20returns more:taxes   We welcome your comments about this publication and your suggestions for future editions. Amended tax returns more:label_amended_20tax_20returns more:taxes   You can e-mail us while visiting our website at IRS. Amended tax returns more:label_amended_20tax_20returns more:taxes gov. Amended tax returns more:label_amended_20tax_20returns more:taxes   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amended tax returns more:label_amended_20tax_20returns more:taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended tax returns more:label_amended_20tax_20returns more:taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended tax returns more:label_amended_20tax_20returns more:taxes   If you wish telephone assistance, please call 1-877-829-5500. Amended tax returns more:label_amended_20tax_20returns more:taxes This toll-free telephone service is available Monday through Friday. Amended tax returns more:label_amended_20tax_20returns more:taxes Prev  Up  Next   Home   More Online Publications