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Amending Your Taxes

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Amending Your Taxes

Amending your taxes Publication 536 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Amending your taxes Tax questions. Amending your taxes Useful Items - You may want to see: Reminders Future developments. Amending your taxes  For the latest developments related to Publication 536, such as legislation enacted after we release it, go to www. Amending your taxes irs. Amending your taxes gov/pub536. Amending your taxes Photographs of missing children. Amending your taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amending your taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amending your taxes 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 taxes Introduction If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). Amending your taxes An NOL year is the year in which an NOL occurs. Amending your taxes You can use an NOL by deducting it from your income in another year or years. Amending your taxes What this publication covers. Amending your taxes   This publication discusses NOLs for individuals, estates, and trusts. Amending your taxes It covers: How to figure an NOL, When to use an NOL, How to claim an NOL deduction, and How to figure an NOL carryover. Amending your taxes To have an NOL, your loss must generally be caused by deductions from your: Trade or business, Work as an employee, Casualty and theft losses, Moving expenses, or Rental property. Amending your taxes A loss from operating a business is the most common reason for an NOL. Amending your taxes Partnerships and S corporations generally cannot use an NOL. Amending your taxes However, partners or shareholders can use their separate shares of the partnership's or S corporation's business income and business deductions to figure their individual NOLs. Amending your taxes Keeping records. Amending your taxes   You should keep records for any tax year that generates an NOL for 3 years after you have used the carryback/carryforward or 3 years after the carryforward expires. Amending your taxes    You should attach all required documents to the Form 1045 or Form 1040X. Amending your taxes For details, see the instructions for Form 1045 or Form 1040X. Amending your taxes What is not covered in this publication?   The following topics are not covered in this publication. Amending your taxes Bankruptcies. Amending your taxes See Publication 908, Bankruptcy Tax Guide. Amending your taxes NOLs of corporations. Amending your taxes See Publication 542, Corporations. Amending your taxes Section references. Amending your taxes   Section references are to the Internal Revenue Code unless otherwise noted. Amending your taxes Comments and suggestions. Amending your taxes   We welcome your comments about this publication and your suggestions for future editions. Amending your taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amending your taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amending your taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amending your taxes   You can send your comments from www. Amending your taxes irs. Amending your taxes gov/formspubs/. Amending your taxes Click on “More Information. Amending your taxes ” and then on “Comment on Tax Forms and Publications. Amending your taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amending your taxes Ordering forms and publications. Amending your taxes   Visit www. Amending your taxes irs. Amending your taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amending your taxes Internal Revenue Service 1201 N. Amending your taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amending your taxes   If you have a tax question, check the information available on IRS. Amending your taxes gov or call 1-800-829-1040. Amending your taxes We cannot answer tax questions sent to either of the above addresses. Amending your taxes Useful Items - You may want to see: Form (and Instructions) 1040X Amended U. Amending your taxes S. Amending your taxes Individual Income Tax Return 1045 Application for Tentative Refund   See How To Get Tax Help near the end of this publication for information about getting these forms. Amending your taxes Prev  Up  Next   Home   More Online Publications
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Forms and Schedules for Form 1040

Schedule A (Form 1040), Itemized Deductions
Use Schedule A (Form 1040) to figure your itemized deductions. In most cases, your federal income tax will be less if you take the larger of your itemized deductions or your standard deduction.

Schedule B (Form 1040), Interest and Ordinary Dividends
Use Schedule B to report your taxable interest or ordinary dividends.

Schedule C (Form 1040), Profit or Loss From Business
Use this schedule to report income or loss from a business you operated or a profession you practiced as a sole proprietor. An activity qualifies as a business if your primary purpose for engaging in the activity is for income or profit and you are involved in the activity with continuity and regularity.

Schedule C-EZ (Form 1040), Net Profit From Business
You can use Schedule C-EZ instead of Schedule C if you operated a business or practiced a profession as a sole proprietorship or qualified joint venture, or you were a statutory employee and you have met all the requirements listed in Schedule C-EZ, Part I.

Schedule D (Form 1040), Capital Gains and Losses
Use Schedule D (Form 1040) to report the sale or exchange of capital assets, gains from involuntary conversions of capital assets, capital gain distributions and nonbusiness bad debts.

Schedule E (Form 1040), Supplemental Income and Loss
Use Schedule E (Form 1040) to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs.

Schedule EIC (Form 1040A or 1040), Earned Income Credit
After you have figured your earned income credit (EIC), use this schedule to give the IRS information about your qualifying child(ren).

Schedule F (Form 1040), Profit or Loss From Farming
Use Schedule F (Form 1040) to report farm income and expenses.

Schedule H (Form 1040), Household Employment Taxes
Use this schedule to report household employment taxes if you paid any one household employee cash wages of $1,800 or more during the calendar year, withheld federal income tax during the calendar year for any household employee, or paid total cash wages of $1,000 or more in any calendar quarter of the year or previous year to all household employees.

Schedule J (Form 1040), Income Averaging for Farmers and Fishermen
Use Schedule J (Form 1040) to elect to figure your income tax by averaging, over the previous 3 years (base years), all or part of your taxable income from your trade or business of farming or fishing.

Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled
Use this schedule to figure the credit for the elderly or the disabled.

Schedule SE (Form 1040), Self-Employment Tax
Use this schedule to figure the tax due on net earnings from self-employment.

Form 1040-V, Payment Voucher for Form 1040
This form is a statement you send with your check or money order for any balance due on the “Amount you owe” line of your Form 1040, Form 1040A, or Form 1040EZ.

Form 1040X, Amended U.S. Individual Income Tax Return
Used by individual taxpayers to amend prior year tax returns.

Form 2106, Employee Business Expenses
Use this form if you are an employee deducting ordinary and necessary expenses for your job.

Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Use this form to see if you owe a penalty for underpaying your estimated tax and, if you do, to figure the amount of the penalty.

Form 2441, Child and Dependent Care Expenses
If you paid someone to care for your child (under age 13) or other qualifying person so you (and your spouse if filing jointly) could work or look for work, you may be able to take the credit for child and dependent care expenses.

Form 2848, Power of Attorney and Declaration of Representative
Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS.

Form 3903, Moving Expenses
Use Form 3903 to figure your moving expense deduction for a move related to the start of work at a new principal place of work (workplace). If the new workplace is outside the United States or its possessions, you must be a U.S. citizen or resident alien to deduct your expenses.

Form 4562, Depreciation and Amortization
Use Form 4562 to claim your deduction for depreciation and amortization, make the election under section 179 to expense certain property, and provide information on the business/investment use of automobiles and other listed property.

Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
A U.S. citizen or resident files this form to request an automatic extension of time to file a U.S. individual income tax return.

Form 4952, Investment Interest Expense Deduction
Use this form to figure the amount of investment interest expense you can deduct for the current year and the amount you can carry forward to future years.

Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
Use Form 5329 to report additional taxes on IRAs, other qualified retirement plans, modified endowment contracts, Coverdell ESAs, QTPs, Archer MSAs, or HSAs.

Form 6251, Alternative Minimum Tax - Individuals
Use this form to figure the amount, if any, of your alternative minimum tax (AMT).

Form 8283, Noncash Charitable Contributions
Individuals, partnerships, and corporations file this form to report information about noncash charitable contributions when the amount of their deduction for all noncash gifts is more than $500.

Form 8582, Passive Activity Loss Limitations
Noncorporate taxpayers use this form to figure the amount of any passive activity loss (PAL) for the current tax year.

Form 8606, Nondeductible IRAs
Use this form to report nondeductible contributions you made to traditional IRAs; distributions from traditional, SEP, or SIMPLE IRAs, if you have ever made nondeductible contributions to traditional IRAs; conversions from traditional, SEP, or SIMPLE IRAs to Roth IRAs; and distributions from Roth IRAs

Schedule 8812 (Form 1040A or 1040), Child Tax Credit
Use Part I of this schedule to document that any child for whom you entered an ITIN and for whom you also checked the "if qualifying child for child tax credit" box, is a resident of the United States because the child meets the substantial presence test and is not otherwise treated as a nonresident alien. Use Parts II–IV of Schedule 8812 to figure the additional child tax credit.

Form 8822, Change of Address
Use this form to notify the Internal Revenue Service of a change to your home mailing address.

Form 8829, Expenses for Business Use of Your Home
Use this form to figure the allowable expenses for business use of your home on Schedule C (Form 1040) and any carryover to next year of amounts not deductible this year.

Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits)
Use this form to figure and claim your education credits, which are based on qualified education expenses paid to an eligible postsecondary educational institution.

Form 8949, Sales and Other Dispositions of Capital Assets
Use this form to reconcile amounts that were reported to you and the IRS on Form 1099-B or 1099-S (or substitute statement) with the amounts you report on your return.

Form 9465, Installment Agreement Request
Use form to request a monthly installment plan if you cannot pay the full amount you owe shown on your tax return (or on a notice we sent you).

Page Last Reviewed or Updated: 20-Feb-2014

The Amending Your Taxes

Amending your taxes Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Amending your taxes Questions about innocent spouse relief. Amending your taxes Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. Amending your taxes  The period of time in which you may request equitable relief has been expanded. Amending your taxes See How To Request Relief later. Amending your taxes More information. Amending your taxes   For more information about the latest developments on Publication 971, go to www. Amending your taxes irs. Amending your taxes gov/pub971. Amending your taxes Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. Amending your taxes This is called joint and several liability. Amending your taxes Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. Amending your taxes You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. Amending your taxes In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. Amending your taxes Three types of relief are available to married persons who filed joint returns. Amending your taxes Innocent spouse relief. Amending your taxes Separation of liability relief. Amending your taxes Equitable relief. Amending your taxes Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. Amending your taxes See Community Property Laws , later. Amending your taxes This publication explains these types of relief, who may qualify for them, and how to get them. Amending your taxes You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. Amending your taxes gov by entering “Innocent Spouse” in the search box. Amending your taxes What this publication does not cover. Amending your taxes   This publication does not discuss injured spouse relief. Amending your taxes You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. Amending your taxes If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. Amending your taxes For more information, see Form 8379, Injured Spouse Allocation. Amending your taxes Comments and suggestions. Amending your taxes   We welcome your comments about this publication and your suggestions for future editions. Amending your taxes   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Amending your taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amending your taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amending your taxes   You can email us at taxforms@irs. Amending your taxes gov. Amending your taxes Please put “Publications Comment” on the subject line. Amending your taxes You can also send us comments from www. Amending your taxes irs. Amending your taxes gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Amending your taxes ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Amending your taxes Ordering forms and publications. Amending your taxes   Visit www. Amending your taxes irs. Amending your taxes gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Amending your taxes  Internal Revenue Service 1201 N. Amending your taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. Amending your taxes The IRS can help you with your request for innocent spouse relief. Amending your taxes If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. Amending your taxes Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications