File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Amending Your Tax Return

Ree 1040 Ez Tax Filing OnlineAmended Tax Return 2013Filing 2010 Taxes Late Online FreeFile Free State And Federal Taxes OnlineHow Do You Do State TaxesE File Tax Returns1040ez2012Where To Get State Tax FormsFree 2012 Tax Forms2011 Turbo Tax SoftwareFile Federal State Taxes FreeCan You Still E File 2010 Tax Returns2012 Tax FormsH&r Block Coupons 2012 PrintableFree EfileFile 2012 State TaxesState Income Taxes2011 1040a Tax Form1040ez 2013 Tax FormTax Forms Online 20122006 Utah State Tax ReturnState Of Illinois Tax Filing OnlineIrs 1040ez InstructionsMilitary Tax Form2012 Income Tax Forms 1040ezOnline FilingIrs Forms Amended Return InstructionsIrs Free Tax ReturnAmend My TaxesHow To File 1040 Ez Form OnlineIrs 1040Filing ExtensionWho Can File 1040ezFree Online Income Tax FilingIrs Ez FormHow Do I File Taxes For 2011Tax Credit For StudentsFillable 1040x Form1040ez ComFree Federal Tax Filing

Amending Your Tax Return

Amending your tax return Publication 908 - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 908, such as legislation enacted after it was published, go to www. Amending your tax return irs. Amending your tax return gov/pub908. Amending your tax return What's New Expiration of provision for catch-up contributions for IRC section 401(k) participants whose employer filed bankruptcy. Amending your tax return  The Pension Protection Act of 2006, P. Amending your tax return L. Amending your tax return 109-280, previously allowed additional contributions of up to $7,000 in a traditional or Roth IRA for employees who participated in an IRC section 401(k) plan of an employer that filed bankruptcy in an earlier year. Amending your tax return This provision was not extended for tax years beginning on or after January 1, 2010. Amending your tax return Automatic 6-month extension of time to file a bankruptcy estate return now available for individuals in Chapter 7 or 11 bankruptcy. Amending your tax return  Beginning June 24, 2011, the IRS clarified in T. Amending your tax return D. Amending your tax return 9531 that there is available an automatic 6-month extension of time to file a bankruptcy estate income tax return for individuals in Chapter 7 or Chapter 11 bankruptcy proceedings upon filing a required application. Amending your tax return The previous extension of time to file a bankruptcy estate return was 5 months. Amending your tax return Reminders The Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005. Amending your tax return  The changes to the U. Amending your tax return S. Amending your tax return Bankruptcy Code enacted by BAPCA are incorporated throughout this publication. Amending your tax return Debtors filing under chapters 7, 11, 12, and 13 of the Bankruptcy Code must file all applicable federal, state, and local tax returns that become due after a case commences. Amending your tax return Failure to file tax returns timely or obtain an extension can cause a bankruptcy case to be converted to another chapter or dismissed. Amending your tax return In chapter 13 cases, the debtor must file all required tax returns for tax periods ending within 4 years of the filing of the bankruptcy petition. Amending your tax return Photographs of missing children. Amending your tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. Amending your tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amending your tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amending your tax return Introduction This publication is not intended to cover bankruptcy law in general, or to provide detailed discussions of the tax rules for the more complex corporate bankruptcy reorganizations or other highly technical transactions. Amending your tax return Additionally, this publication is not updated on an annual basis and may not reflect recent developments in bankruptcy or tax law. Amending your tax return If you need more guidance on the bankruptcy or tax laws applicable to your case, you should seek professional advice. Amending your tax return This publication explains the basic federal income tax aspects of bankruptcy. Amending your tax return A fundamental goal of the bankruptcy laws enacted by Congress is to give an honest debtor a financial “fresh start”. Amending your tax return This is accomplished through the bankruptcy discharge, which is a permanent injunction (court ordered prohibition) against the collection of certain debts as a personal liability of the debtor. Amending your tax return Bankruptcy proceedings begin with the filing of either a voluntary petition in the United States Bankruptcy Court, or in certain cases an involuntary petition filed by creditors. Amending your tax return This filing creates the bankruptcy estate. Amending your tax return The bankruptcy estate generally consists of all of the assets the individual or entity owns on the date the bankruptcy petition was filed. Amending your tax return The bankruptcy estate is treated as a separate taxable entity for individuals filing bankruptcy petitions under chapter 7 or 11 of the Bankruptcy Code, discussed later. Amending your tax return The tax obligations of taxable bankruptcy estates are discussed later under Individuals in Chapter 7 or 11. Amending your tax return Generally, when a debt owed to another person or entity is canceled, the amount canceled or forgiven is considered income that is taxed to the person owing the debt. Amending your tax return If a debt is canceled under a bankruptcy proceeding, the amount canceled is not income. Amending your tax return However, the canceled debt reduces other tax benefits to which the debtor would otherwise be entitled. Amending your tax return See Debt Cancellation, later. Amending your tax return Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) SS-4 Application for Employer Identification Number, and separate instructions 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1040 U. Amending your tax return S. Amending your tax return Individual Income Tax Return, and separate instructions Schedule SE (Form 1040) Self-Employment Tax 1040X Amended U. Amending your tax return S. Amending your tax return Individual Income Tax Return, and separate instructions 1041 U. Amending your tax return S. Amending your tax return Income Tax Return for Estates and Trusts, and separate instructions 1041-ES Estimated Income Tax for Estates and Trusts 1041-V Payment Voucher 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amending your tax return 4868 Application for Automatic Extension of Time To File U. Amending your tax return S. Amending your tax return Individual Income Tax Return 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns See How To Get Tax Help, later, for information about getting these publications and forms. Amending your tax return Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Your Civil Rights Are Protected

The Internal Revenue Service will not tolerate discrimination against anyone because of race, color, national origin (including limited English proficiency), reprisal, disability, age or sex (in education programs or activities) by its employees or anyone who volunteers or works with taxpayers at one of these community partners:

  • Low Income Tax Clinics (LITC)
  • Volunteer Income Tax Assistance (VITA) and
  • Tax Counseling for the Elderly (TCE) sites

Other bases that apply in education or training programs or activities conducted by the IRS include religion, sexual orientation and status as a parent.

Accommodations

Persons with disabilities and/or limited English proficiency should be able to participate in or benefit from programs and services that IRS supports. Site Coordinators or Managers at the above sites are required to:

  • Provide a reasonable accommodation when a person with a disability makes a request.
  • Take steps to make sure Non-English speaking people have access to their programs or activities.
  • Language assistance services may include oral and written translation.

For Frequently Asked Questions about reasonable accommodation, please click here.

How to File a Complaint

If you believe you’ve been discriminated against, send a written complaint to:

Operations Director, Civil Rights Division
Department of the Treasury - Internal Revenue Service
Room 2413
1111 Constitution Avenue, NW
Washington, DC  20224

For questions about your civil rights, contact us at the above address or contact us by email.

Page Last Reviewed or Updated: 14-Mar-2014

The Amending Your Tax Return

Amending your tax return Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Appendix A Please click here for the text description of the image. Amending your tax return Table A-1 and A-2 Please click here for the text description of the image. Amending your tax return Table A-3 and A-4 Please click here for the text description of the image. Amending your tax return Table A-5 and A-6 This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table A-7 This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table A-8 This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table A-8 (continued) This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table A-9 This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table A-9 (continued) This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table A-10 This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table A–10 (continued) This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table A-11 Please click here for the text description of the image. Amending your tax return Table A-11 (continued) This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table A-12 This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table A-12 (continued) This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table A-13, A-14 and A-14 (continued. Amending your tax return 1) Please click here for the text description of the image. Amending your tax return Table A-14 (continued. Amending your tax return 2) Please click here for the text description of the image. Amending your tax return Table A-15 Please click here for the text description of the image. Amending your tax return Table A-15 (continued) Please click here for the text description of the image. Amending your tax return Table A-16 Please click here for the text description of the image. Amending your tax return Table A-16 (continued) This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table A-17 Please click here for the text description of the image. Amending your tax return Table A-17 (continued) Please click here for the text description of the image. Amending your tax return Table A-18 This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table A-18 (continued) This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table A-19 and Table A-20 Please click here for the text description of the image. Amending your tax return Quality Indian Reservation Property Tables Please click here for the text description of the image. Amending your tax return Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. Amending your tax return The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Amending your tax return It is shown as Table B-1. Amending your tax return The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Amending your tax return It is shown as Table B-2. Amending your tax return How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Amending your tax return Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Amending your tax return However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Amending your tax return Use the tables in the order shown below to determine the recovery period of your depreciable property. Amending your tax return Table B-1. Amending your tax return   Check Table B-1 for a description of the property. Amending your tax return If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Amending your tax return If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. Amending your tax return If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Amending your tax return If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. Amending your tax return Tax-exempt use property subject to a lease. Amending your tax return   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). Amending your tax return Table B-2. Amending your tax return   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. Amending your tax return Property not in either table. Amending your tax return   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. Amending your tax return This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Amending your tax return See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. Amending your tax return Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Amending your tax return Qualified rent-to-own property. Amending your tax return A motorsport entertainment complex placed in service before January 1, 2014. Amending your tax return Any retail motor fuels outlet. Amending your tax return Any qualified leasehold improvement property placed in service before January 1, 2014. Amending your tax return Any qualified restaurant property placed in service before January 1, 2014. Amending your tax return Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Amending your tax return Any water utility property. Amending your tax return Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. Amending your tax return Natural gas gathering and distribution lines placed in service after April 11, 2005. Amending your tax return Example 1. Amending your tax return Richard Green is a paper manufacturer. Amending your tax return During the year, he made substantial improvements to the land on which his paper plant is located. Amending your tax return He checks Table B-1 and finds land improvements under asset class 00. Amending your tax return 3. Amending your tax return He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Amending your tax return 1, Manufacture of Pulp and Paper. Amending your tax return He uses the recovery period under this asset class because it specifically includes land improvements. Amending your tax return The land improvements have a 13-year class life and a 7-year recovery period for GDS. Amending your tax return If he elects to use ADS, the recovery period is 13 years. Amending your tax return If Richard only looked at Table B-1, he would select asset class 00. Amending your tax return 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Amending your tax return Example 2. Amending your tax return Sam Plower produces rubber products. Amending your tax return During the year, he made substantial improvements to the land on which his rubber plant is located. Amending your tax return He checks Table B-1 and finds land improvements under asset class 00. Amending your tax return 3. Amending your tax return He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Amending your tax return 1, Manufacture of Rubber Products. Amending your tax return Reading the headings and descriptions under asset class 30. Amending your tax return 1, Sam finds that it does not include land improvements. Amending your tax return Therefore, Sam uses the recovery period under asset class 00. Amending your tax return 3. Amending your tax return The land improvements have a 20-year class life and a 15-year recovery period for GDS. Amending your tax return If he elects to use ADS, the recovery period is 20 years. Amending your tax return Example 3. Amending your tax return Pam Martin owns a retail clothing store. Amending your tax return During the year, she purchased a desk and a cash register for use in her business. Amending your tax return She checks Table B-1 and finds office furniture under asset class 00. Amending your tax return 11. Amending your tax return Cash registers are not listed in any of the asset classes in Table B-1. Amending your tax return She then checks Table B-2 and finds her activity, retail store, under asset class 57. Amending your tax return 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Amending your tax return This asset class does not specifically list office furniture or a cash register. Amending your tax return She looks back at Table B-1 and uses asset class 00. Amending your tax return 11 for the desk. Amending your tax return The desk has a 10-year class life and a 7-year recovery period for GDS. Amending your tax return If she elects to use ADS, the recovery period is 10 years. Amending your tax return For the cash register, she uses asset class 57. Amending your tax return 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Amending your tax return The cash register has a 9-year class life and a 5-year recovery period for GDS. Amending your tax return If she elects to use the ADS method, the recovery period is 9 years. Amending your tax return This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table B-1 Please click here for the text description of the image. Amending your tax return Table B-2 This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table B-2 This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table B-2 This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table B-2 This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table B-2 This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table B-2 This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table B-2 This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table B-2 This image is too large to be displayed in the current screen. Amending your tax return Please click the link to view the image. Amending your tax return Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications