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File Amended Tax Return 2011

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File Amended Tax Return 2011

File amended tax return 2011 7. File amended tax return 2011   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. File amended tax return 2011 Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. File amended tax return 2011 Useful Items - You may want to see: Forms (and Instructions) 1040 U. File amended tax return 2011 S. File amended tax return 2011 Individual Income Tax Return 1040A U. File amended tax return 2011 S. File amended tax return 2011 Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. File amended tax return 2011 S. File amended tax return 2011 Nonresident Alien Income Tax Return 1040NR-EZ U. File amended tax return 2011 S. File amended tax return 2011 Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. File amended tax return 2011 What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. File amended tax return 2011 Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. File amended tax return 2011 The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). File amended tax return 2011 Under U. File amended tax return 2011 S. File amended tax return 2011 immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. File amended tax return 2011 Extensions of time to file. File amended tax return 2011   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. File amended tax return 2011 You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). File amended tax return 2011 Use Form 4868 to get the extension to October 15. File amended tax return 2011 In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). File amended tax return 2011 To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. File amended tax return 2011 Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. File amended tax return 2011   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. File amended tax return 2011 S. File amended tax return 2011 citizens and resident aliens abroad who expect to qualify for special tax treatment). File amended tax return 2011    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. File amended tax return 2011 You may be able to file your return electronically. File amended tax return 2011 See IRS e-file in your form instructions. File amended tax return 2011 Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. File amended tax return 2011 If you are any of the following, you must file a return. File amended tax return 2011 A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. File amended tax return 2011 (But see Exceptions , later. File amended tax return 2011 ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. File amended tax return 2011 S. File amended tax return 2011 sources, or Your income is exempt from income tax. File amended tax return 2011 A nonresident alien individual not engaged in a trade or business in the United States with U. File amended tax return 2011 S. File amended tax return 2011 income on which the tax liability was not satisfied by the withholding of tax at the source. File amended tax return 2011 A representative or agent responsible for filing the return of an individual described in (1) or (2). File amended tax return 2011 A fiduciary for a nonresident alien estate or trust. File amended tax return 2011 You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. File amended tax return 2011 For example, if you have no U. File amended tax return 2011 S. File amended tax return 2011 business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. File amended tax return 2011 For information on what is timely, see When to file for deductions and credits under When To File, later. File amended tax return 2011 Exceptions. File amended tax return 2011   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. File amended tax return 2011 Your only U. File amended tax return 2011 S. File amended tax return 2011 trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. File amended tax return 2011 You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. File amended tax return 2011 Even if you have left the United States and filed a Form 1040-C, U. File amended tax return 2011 S. File amended tax return 2011 Departing Alien Income Tax Return, on departure, you still must file an annual U. File amended tax return 2011 S. File amended tax return 2011 income tax return. File amended tax return 2011 If you are married and both you and your spouse are required to file, you must each file a separate return. File amended tax return 2011 Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. File amended tax return 2011 You do not claim any dependents. File amended tax return 2011 You cannot be claimed as a dependent on someone else's U. File amended tax return 2011 S. File amended tax return 2011 tax return. File amended tax return 2011 If you were married, you do not claim an exemption for your spouse. File amended tax return 2011 Your taxable income is less than $100,000. File amended tax return 2011 The only itemized deduction you can claim is for state and local income taxes. File amended tax return 2011 Note. File amended tax return 2011 Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. File amended tax return 2011 See chapter 5. File amended tax return 2011 Your only U. File amended tax return 2011 S. File amended tax return 2011 source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. File amended tax return 2011 (If you had taxable interest or dividend income, you cannot use this form. File amended tax return 2011 ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. File amended tax return 2011 You are not claiming any tax credits. File amended tax return 2011 This is not an “expatriation return. File amended tax return 2011 ” See Expatriation Tax in chapter 4. File amended tax return 2011 The only taxes you owe are: The income tax from the Tax Table. File amended tax return 2011 The social security and Medicare tax from Form 4137 or Form 8919. File amended tax return 2011 You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. File amended tax return 2011 You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. File amended tax return 2011 If you do not meet all of the above conditions, you must file Form 1040NR. File amended tax return 2011 When To File If you are an employee and you receive wages subject to U. File amended tax return 2011 S. File amended tax return 2011 income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. File amended tax return 2011 For the 2013 calendar year, file your return by April 15, 2014. File amended tax return 2011 If you are not an employee who receives wages subject to U. File amended tax return 2011 S. File amended tax return 2011 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File amended tax return 2011 For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. File amended tax return 2011 ) Extensions of time to file. File amended tax return 2011   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. File amended tax return 2011 For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). File amended tax return 2011 You must file the extension by the regular due date of your return. File amended tax return 2011   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). File amended tax return 2011 To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. File amended tax return 2011 Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. File amended tax return 2011 When to file for deductions and credits. File amended tax return 2011   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. File amended tax return 2011 For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. File amended tax return 2011 However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. File amended tax return 2011 The allowance of the following credits is not affected by this time requirement. File amended tax return 2011 Credit for withheld taxes. File amended tax return 2011 Credit for excise tax on certain uses of gasoline and special fuels. File amended tax return 2011 Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. File amended tax return 2011 Protective return. File amended tax return 2011   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. File amended tax return 2011 S. File amended tax return 2011 trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. File amended tax return 2011 By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. File amended tax return 2011 You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. File amended tax return 2011   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. File amended tax return 2011 To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. File amended tax return 2011   You can follow the same procedure if you believe you have no U. File amended tax return 2011 S. File amended tax return 2011 tax liability because of a U. File amended tax return 2011 S. File amended tax return 2011 tax treaty. File amended tax return 2011 Be sure to also complete item L on page 5 of Form 1040NR. File amended tax return 2011 Waiver of filing deadline. File amended tax return 2011   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. File amended tax return 2011 S. File amended tax return 2011 income tax return (including a protective return) and you cooperate with the IRS in determining your U. File amended tax return 2011 S. File amended tax return 2011 income tax liability for the tax year for which you did not file a return. File amended tax return 2011 Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. File amended tax return 2011  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. File amended tax return 2011 O. File amended tax return 2011 Box 1303 Charlotte, NC 28201-1303 Aliens from the U. File amended tax return 2011 S. File amended tax return 2011 Virgin Islands. File amended tax return 2011    If you are a bona fide resident of the U. File amended tax return 2011 S. File amended tax return 2011 Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. File amended tax return 2011 S. File amended tax return 2011 Virgin Islands and file your income tax returns at the following address. File amended tax return 2011 Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. File amended tax return 2011 Thomas, VI 00802   Report all income from U. File amended tax return 2011 S. File amended tax return 2011 sources, as well as income from other sources, on your return. File amended tax return 2011 For information on filing U. File amended tax return 2011 S. File amended tax return 2011 Virgin Islands returns, contact the U. File amended tax return 2011 S. File amended tax return 2011 Virgin Islands Bureau of Internal Revenue. File amended tax return 2011   Chapter 8 discusses withholding from U. File amended tax return 2011 S. File amended tax return 2011 wages of U. File amended tax return 2011 S. File amended tax return 2011 Virgin Islanders. File amended tax return 2011 Aliens from Guam or the Commonwealth of the Northern Mariana Islands. File amended tax return 2011   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. File amended tax return 2011 Report all income, including income from U. File amended tax return 2011 S. File amended tax return 2011 sources, on your return. File amended tax return 2011 It is not necessary to file a separate U. File amended tax return 2011 S. File amended tax return 2011 income tax return. File amended tax return 2011    Bona fide residents of Guam should file their Guam returns at the following address. File amended tax return 2011   Department of Revenue and Taxation Government of Guam P. File amended tax return 2011 O. File amended tax return 2011 Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. File amended tax return 2011   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. File amended tax return 2011 O. File amended tax return 2011 Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. File amended tax return 2011 570, Tax Guide for Individuals With Income From U. File amended tax return 2011 S. File amended tax return 2011 Possessions, for information on where to file your return. File amended tax return 2011 Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. File amended tax return 2011 S. File amended tax return 2011 Individual Income Tax Return. File amended tax return 2011 Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. File amended tax return 2011 If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. File amended tax return 2011 ) to Form 1040X. File amended tax return 2011 Print “Amended” across the top. File amended tax return 2011 Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. File amended tax return 2011 A return filed before the final due date is considered to have been filed on the due date. File amended tax return 2011 Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. File amended tax return 2011 FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. File amended tax return 2011 The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. File amended tax return 2011 The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. File amended tax return 2011 However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. File amended tax return 2011 A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. File amended tax return 2011 Filing requirements. File amended tax return 2011   FinCEN Form 105 filing requirements follow. File amended tax return 2011 Recipients. File amended tax return 2011   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. File amended tax return 2011 Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. File amended tax return 2011   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. File amended tax return 2011 Travelers. File amended tax return 2011   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. File amended tax return 2011 Penalties. File amended tax return 2011   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. File amended tax return 2011 Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. File amended tax return 2011 More information. File amended tax return 2011   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. File amended tax return 2011 Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. File amended tax return 2011 A resident alien of the United States for any part of the tax year. File amended tax return 2011 A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. File amended tax return 2011 S. File amended tax return 2011 income tax treaty. File amended tax return 2011 See Effect of Tax Treaties in chapter 1. File amended tax return 2011 A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. File amended tax return 2011 See chapter 1 for information about this election. File amended tax return 2011 A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. File amended tax return 2011 See Publication 570, Tax Guide for Individuals With Income From U. File amended tax return 2011 S. File amended tax return 2011 Possessions, for a definition of bona fide resident. File amended tax return 2011 You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). File amended tax return 2011 The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. File amended tax return 2011 Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. File amended tax return 2011 S. File amended tax return 2011 person. File amended tax return 2011 You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. File amended tax return 2011 More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. File amended tax return 2011 Penalties The law provides penalties for failure to file returns or pay taxes as required. File amended tax return 2011 Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. File amended tax return 2011 You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. File amended tax return 2011 If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. File amended tax return 2011 Filing late. File amended tax return 2011   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. File amended tax return 2011 The penalty is based on the tax not paid by the due date (without regard to extensions). File amended tax return 2011 The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. File amended tax return 2011 Fraud. File amended tax return 2011   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. File amended tax return 2011 Return over 60 days late. File amended tax return 2011   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. File amended tax return 2011 Exception. File amended tax return 2011   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. File amended tax return 2011 Paying tax late. File amended tax return 2011   You will have to pay a failure-to-pay penalty of ½ of 1% (. File amended tax return 2011 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. File amended tax return 2011 This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. File amended tax return 2011   The monthly rate of the failure-to-pay penalty is half the usual rate (. File amended tax return 2011 25% instead of . File amended tax return 2011 50%) if an installment agreement is in effect for that month. File amended tax return 2011 You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. File amended tax return 2011   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. File amended tax return 2011 If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. File amended tax return 2011   This penalty cannot be more than 25% of your unpaid tax. File amended tax return 2011 You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. File amended tax return 2011 Combined penalties. File amended tax return 2011   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. File amended tax return 2011 However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. File amended tax return 2011 Accuracy-related penalty. File amended tax return 2011   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. File amended tax return 2011 The penalty is equal to 20% of the underpayment. File amended tax return 2011 The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. File amended tax return 2011 The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. File amended tax return 2011 Negligence or disregard. File amended tax return 2011   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. File amended tax return 2011 Negligence also includes failure to keep adequate books and records. File amended tax return 2011 You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. File amended tax return 2011   The term “disregard” includes any careless, reckless, or intentional disregard. File amended tax return 2011 Adequate disclosure. File amended tax return 2011   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. File amended tax return 2011 See Disclosure statement , later. File amended tax return 2011   This exception will not apply to an item that is attributable to a tax shelter. File amended tax return 2011 In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. File amended tax return 2011 Substantial understatement of income tax. File amended tax return 2011   You understate your tax if the tax shown on your return is less than the correct tax. File amended tax return 2011 The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. File amended tax return 2011 However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. File amended tax return 2011   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. File amended tax return 2011 However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. File amended tax return 2011 Substantial authority. File amended tax return 2011   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. File amended tax return 2011 Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. File amended tax return 2011 Disclosure statement. File amended tax return 2011   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. File amended tax return 2011 You must also have a reasonable basis for treating the item the way you did. File amended tax return 2011   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. File amended tax return 2011   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. File amended tax return 2011 Transaction lacking economic substance. File amended tax return 2011   For more information on economic substance, see section 7701(o). File amended tax return 2011 Foreign financial asset. File amended tax return 2011   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. File amended tax return 2011 Reasonable cause. File amended tax return 2011   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. File amended tax return 2011 You must also show that you acted in good faith. File amended tax return 2011 This does not apply to a transaction that lacks economic substance. File amended tax return 2011 Filing erroneous claim for refund or credit. File amended tax return 2011   You may have to pay a penalty if you file an erroneous claim for refund or credit. File amended tax return 2011 The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. File amended tax return 2011 However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. File amended tax return 2011 The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. File amended tax return 2011 Frivolous tax submission. File amended tax return 2011   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. File amended tax return 2011 A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. File amended tax return 2011 For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. File amended tax return 2011 irs. File amended tax return 2011 gov/irb/2010-17_irb/ar13. File amended tax return 2011 html. File amended tax return 2011   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. File amended tax return 2011 This includes altering or striking out the preprinted language above the space provided for your signature. File amended tax return 2011   This penalty is added to any other penalty provided by law. File amended tax return 2011 Fraud. File amended tax return 2011   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. File amended tax return 2011 Failure to supply taxpayer identification number. File amended tax return 2011   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. File amended tax return 2011 You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. File amended tax return 2011   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. File amended tax return 2011 The number must be shown on the Form 1099-INT or other statement the bank sends you. File amended tax return 2011 If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. File amended tax return 2011 (You also may be subject to “backup” withholding of income tax. File amended tax return 2011 )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. File amended tax return 2011 Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. File amended tax return 2011 Prev  Up  Next   Home   More Online Publications
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File amended tax return 2011 Publication 929 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. File amended tax return 2011 Tax questions. File amended tax return 2011 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 929, such as legislation enacted after this publication was published, go to www. File amended tax return 2011 irs. File amended tax return 2011 gov/pub929. File amended tax return 2011 Reminders Social security number (SSN). File amended tax return 2011  Dependents who are required to file a tax return must have an SSN. File amended tax return 2011 To apply for an SSN, file Form SS-5 with the Social Security Administration. File amended tax return 2011 You can go to the website www. File amended tax return 2011 socialsecurity. File amended tax return 2011 gov for more information. File amended tax return 2011 Individual taxpayer identification number (ITIN). File amended tax return 2011  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get an SSN. File amended tax return 2011 To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. File amended tax return 2011 It takes 6-10 weeks to get an ITIN. File amended tax return 2011 The ITIN is entered wherever an SSN is requested on a tax return. File amended tax return 2011 If you are a nonresident alien applying for an ITIN to file a tax return, you generally must attach your original, completed return to Form W-7 to get an ITIN. File amended tax return 2011 See the Form W-7 instructions for more information. File amended tax return 2011 An ITIN is for tax use only. File amended tax return 2011 It does not entitle you to social security benefits or change your employment or immigration status under U. File amended tax return 2011 S. File amended tax return 2011 law. File amended tax return 2011 Effective January 1, 2013, ITINs will expire after 5 years. File amended tax return 2011 Taxpayers who still need an ITIN after the end of the expiration period must reapply for a number. File amended tax return 2011 Photographs of missing children. File amended tax return 2011  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File amended tax return 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File amended tax return 2011 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. File amended tax return 2011 Introduction Part 1 of this publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return. File amended tax return 2011  Part 2 explains how to report and figure the tax on unearned income of certain children (whether or not they can be claimed as dependents). File amended tax return 2011 Definitions. File amended tax return 2011   Many of the terms used in this publication, such as “dependent,” “earned income,” and “unearned income,” are defined in the Glossary at the back of this publication. File amended tax return 2011 Comments and suggestions. File amended tax return 2011   We welcome your comments about this publication and your suggestions for future editions. File amended tax return 2011   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File amended tax return 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File amended tax return 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File amended tax return 2011   You can send your comments from www. File amended tax return 2011 irs. File amended tax return 2011 gov/formspubs/. File amended tax return 2011 Click on “More Information” and then on “Comment on Tax Forms and Publications. File amended tax return 2011 ”   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. File amended tax return 2011 Ordering forms and publications. File amended tax return 2011   Visit www. File amended tax return 2011 irs. File amended tax return 2011 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. File amended tax return 2011 Internal Revenue Service 1201 N. File amended tax return 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File amended tax return 2011   If you have a tax question, check the information available on IRS. File amended tax return 2011 gov or call 1-800-829-1040. File amended tax return 2011 We cannot answer tax questions sent to either of the above addresses. File amended tax return 2011 Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 550 Investment Income and Expenses Form (and Instructions) W-4 Employee's Withholding Allowance Certificate 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends See How To Get Tax Help near the end of this publication for information about getting these publications and forms. File amended tax return 2011 Prev  Up  Next   Home   More Online Publications