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Filing Amended Federal Tax Return

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Filing Amended Federal Tax Return

Filing amended federal tax return 9. Filing amended federal tax return   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Filing amended federal tax return Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Filing amended federal tax return However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Filing amended federal tax return See Table 9-1 for a list of tax treaty countries. Filing amended federal tax return You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Filing amended federal tax return See Income Entitled to Tax Treaty Benefits in chapter 8. Filing amended federal tax return Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Filing amended federal tax return Useful Items - You may want to see: Publication 901 U. Filing amended federal tax return S. Filing amended federal tax return Tax Treaties Form (and Instructions) 1040NR U. Filing amended federal tax return S. Filing amended federal tax return Nonresident Alien Income Tax Return 1040NR-EZ U. Filing amended federal tax return S. Filing amended federal tax return Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Filing amended federal tax return Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Filing amended federal tax return Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Filing amended federal tax return Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Filing amended federal tax return Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Filing amended federal tax return To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Filing amended federal tax return Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Filing amended federal tax return Example. Filing amended federal tax return Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Filing amended federal tax return He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Filing amended federal tax return His dividends are not effectively connected with that business. Filing amended federal tax return He has no deductions other than his own personal exemption. Filing amended federal tax return His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Filing amended federal tax return Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Filing amended federal tax return The conditions for claiming the exemptions vary under each tax treaty. Filing amended federal tax return For more information about the conditions under a particular tax treaty, see Publication 901. Filing amended federal tax return Or, you may download the complete text of most U. Filing amended federal tax return S. Filing amended federal tax return tax treaties at IRS. Filing amended federal tax return gov. Filing amended federal tax return Technical explanations for many of those treaties are also available at that site. Filing amended federal tax return Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Filing amended federal tax return These types of income may be exempt from U. Filing amended federal tax return S. Filing amended federal tax return tax or may be subject to a reduced rate of tax. Filing amended federal tax return For more information, see Publication 901 or the applicable tax treaty. Filing amended federal tax return Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Filing amended federal tax return Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Filing amended federal tax return Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Filing amended federal tax return Spending part of a day in the United States counts as a day of presence. Filing amended federal tax return Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Filing amended federal tax return Note. Filing amended federal tax return Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Filing amended federal tax return Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Filing amended federal tax return S. Filing amended federal tax return income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Filing amended federal tax return Many treaties also provide an exemption for engaging in research. Filing amended federal tax return Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Filing amended federal tax return A substantial part of that person's time must be devoted to those duties. Filing amended federal tax return The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Filing amended federal tax return If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Filing amended federal tax return See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Filing amended federal tax return Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Filing amended federal tax return However, a difference exists among treaties as to who qualifies for this benefit. Filing amended federal tax return Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Filing amended federal tax return Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Filing amended federal tax return Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Filing amended federal tax return Chapter 10 of this publication also has information for employees of foreign governments. Filing amended federal tax return Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Filing amended federal tax return Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Filing amended federal tax return If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Filing amended federal tax return See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Filing amended federal tax return Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Filing amended federal tax return Generally, gains from the sale or exchange of real property located in the United States are taxable. Filing amended federal tax return Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Filing amended federal tax return U. Filing amended federal tax return S. Filing amended federal tax return Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Filing amended federal tax return (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Filing amended federal tax return ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Filing amended federal tax return This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Filing amended federal tax return See Reporting Treaty Benefits Claimed . Filing amended federal tax return In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Filing amended federal tax return S. Filing amended federal tax return tax under the treaty. Filing amended federal tax return However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Filing amended federal tax return Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Filing amended federal tax return Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Filing amended federal tax return On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Filing amended federal tax return Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Filing amended federal tax return Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Filing amended federal tax return Include this tax on Form 1040, line 61. Filing amended federal tax return On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Filing amended federal tax return Example. Filing amended federal tax return Jacques Dubois, who is a resident of the United States under Article 4 of the U. Filing amended federal tax return S. Filing amended federal tax return -France income tax treaty, receives French social security benefits. Filing amended federal tax return Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Filing amended federal tax return Mr. Filing amended federal tax return Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Filing amended federal tax return Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Filing amended federal tax return S. Filing amended federal tax return resident receives social security benefits from Canada or Germany, those benefits are treated for U. Filing amended federal tax return S. Filing amended federal tax return income tax purposes as if they were received under the social security legislation of the United States. Filing amended federal tax return If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Filing amended federal tax return You are not required to file a Form 8833 for those benefits. Filing amended federal tax return Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Filing amended federal tax return Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Filing amended federal tax return However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Filing amended federal tax return S. Filing amended federal tax return tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Filing amended federal tax return This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Filing amended federal tax return Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Filing amended federal tax return S. Filing amended federal tax return -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Filing amended federal tax return If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Filing amended federal tax return Saving clause. Filing amended federal tax return   Most tax treaties have a saving clause. Filing amended federal tax return A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Filing amended federal tax return Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Filing amended federal tax return However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Filing amended federal tax return Read the treaty to find out if it has a saving clause and an exception to it. Filing amended federal tax return Time limit for claiming treaty exemptions. Filing amended federal tax return   Many treaties limit the number of years you can claim a treaty exemption. Filing amended federal tax return For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Filing amended federal tax return Once you reach this limit, you can no longer claim the treaty exemption. Filing amended federal tax return See the treaty or Publication 901 for the time limits that apply. Filing amended federal tax return How to report income on your tax return. Filing amended federal tax return   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Filing amended federal tax return S. Filing amended federal tax return tax under the treaty. Filing amended federal tax return However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Filing amended federal tax return Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Filing amended federal tax return Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Filing amended federal tax return On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Filing amended federal tax return Example. Filing amended federal tax return Mr. Filing amended federal tax return Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Filing amended federal tax return He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Filing amended federal tax return S. Filing amended federal tax return tax in those years under Article 20 of the U. Filing amended federal tax return S. Filing amended federal tax return -People's Republic of China income tax treaty. Filing amended federal tax return On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Filing amended federal tax return Even though Mr. Filing amended federal tax return Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Filing amended federal tax return S. Filing amended federal tax return -People's Republic of China treaty dated April 30, 1984. Filing amended federal tax return Mr. Filing amended federal tax return Yu should submit Form W-9 and the required statement to the payor. Filing amended federal tax return Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Filing amended federal tax return See below, for the situations where you are not required to file Form 8833. Filing amended federal tax return You must file a U. Filing amended federal tax return S. Filing amended federal tax return tax return and Form 8833 if you claim the following treaty benefits. Filing amended federal tax return You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Filing amended federal tax return S. Filing amended federal tax return real property interest based on a treaty. Filing amended federal tax return You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Filing amended federal tax return You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Filing amended federal tax return These are the more common situations for which Form 8833 is required. Filing amended federal tax return Exceptions. Filing amended federal tax return   You do not have to file Form 8833 for any of the following situations. Filing amended federal tax return You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Filing amended federal tax return You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Filing amended federal tax return This includes taxable scholarship and fellowship grants. Filing amended federal tax return You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Filing amended federal tax return You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Filing amended federal tax return The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Filing amended federal tax return You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Filing amended federal tax return S. Filing amended federal tax return corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Filing amended federal tax return S. Filing amended federal tax return financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Filing amended federal tax return S. Filing amended federal tax return financial institution, qualified intermediary, or withholding foreign partnership or trust. Filing amended federal tax return The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Filing amended federal tax return Penalty for failure to provide required information on Form 8833. Filing amended federal tax return   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Filing amended federal tax return Additional information. Filing amended federal tax return   For additional information, see section 301. Filing amended federal tax return 6114-1(c) of the Income Tax Regulations. Filing amended federal tax return Table 9-1. Filing amended federal tax return Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Filing amended federal tax return D. Filing amended federal tax return ) Australia TIAS 10773 Dec. Filing amended federal tax return 1, 1983 1986-2 C. Filing amended federal tax return B. Filing amended federal tax return 220 1986-2 C. Filing amended federal tax return B. Filing amended federal tax return 246 Protocol TIAS Jan. Filing amended federal tax return 1, 2004     Austria TIAS Jan. Filing amended federal tax return 1, 1999     Bangladesh TIAS Jan. Filing amended federal tax return 1, 2007     Barbados TIAS 11090 Jan. Filing amended federal tax return 1, 1984 1991-2 C. Filing amended federal tax return B. Filing amended federal tax return 436 1991-2 C. Filing amended federal tax return B. Filing amended federal tax return 466 Protocol TIAS Jan. Filing amended federal tax return 1, 1994     Protocol TIAS Jan. Filing amended federal tax return 1, 2005     Belgium TIAS Jan. Filing amended federal tax return 1, 2008     Bulgaria TIAS Jan. Filing amended federal tax return 1, 2009     Canada2 TIAS 11087 Jan. Filing amended federal tax return 1, 1985 1986-2 C. Filing amended federal tax return B. Filing amended federal tax return 258 1987-2 C. Filing amended federal tax return B. Filing amended federal tax return 298 Protocol TIAS Jan. Filing amended federal tax return 1, 1996     Protocol TIAS Dec. Filing amended federal tax return 16, 1997     Protocol TIAS Jan. Filing amended federal tax return 1, 2009     China, People's Republic of TIAS 12065 Jan. Filing amended federal tax return 1, 1987 1988-1 C. Filing amended federal tax return B. Filing amended federal tax return 414 1988-1 C. Filing amended federal tax return B. Filing amended federal tax return 447 Commonwealth of Independent States3 TIAS 8225 Jan. Filing amended federal tax return 1, 1976 1976-2 C. Filing amended federal tax return B. Filing amended federal tax return 463 1976-2 C. Filing amended federal tax return B. Filing amended federal tax return 475 Cyprus TIAS 10965 Jan. Filing amended federal tax return 1, 1986 1989-2 C. Filing amended federal tax return B. Filing amended federal tax return 280 1989-2 C. Filing amended federal tax return B. Filing amended federal tax return 314 Czech Republic TIAS Jan. Filing amended federal tax return 1, 1993     Denmark TIAS Jan. Filing amended federal tax return 1, 2001     Protocol TIAS Jan. Filing amended federal tax return 1, 2008     Egypt TIAS 10149 Jan. Filing amended federal tax return 1, 1982 1982-1 C. Filing amended federal tax return B. Filing amended federal tax return 219 1982-1 C. Filing amended federal tax return B. Filing amended federal tax return 243 Estonia TIAS Jan. Filing amended federal tax return 1, 2000     Finland TIAS 12101 Jan. Filing amended federal tax return 1, 1991     Protocol TIAS Jan. Filing amended federal tax return 1, 2008     France TIAS Jan. Filing amended federal tax return 1, 1996     Protocol TIAS Jan. Filing amended federal tax return 1, 2007     Protocol TIAS Jan. Filing amended federal tax return 1, 2010     Germany TIAS Jan. Filing amended federal tax return 1, 1990     Protocol TIAS Jan. Filing amended federal tax return 1, 2008     Greece TIAS 2902 Jan. Filing amended federal tax return 1, 1953 1958-2 C. Filing amended federal tax return B. Filing amended federal tax return 1054 T. Filing amended federal tax return D. Filing amended federal tax return 6109, 1954-2 C. Filing amended federal tax return B. Filing amended federal tax return 638 Hungary TIAS 9560 Jan. Filing amended federal tax return 1, 1980 1980-1 C. Filing amended federal tax return B. Filing amended federal tax return 333 1980-1 C. Filing amended federal tax return B. Filing amended federal tax return 354 Iceland TIAS Jan. Filing amended federal tax return 1, 2009     India TIAS Jan. Filing amended federal tax return 1, 1991     Indonesia TIAS 11593 Jan. Filing amended federal tax return 1, 1990     Ireland TIAS Jan. Filing amended federal tax return 1, 1998     Israel TIAS Jan. Filing amended federal tax return 1, 1995     Italy TIAS Jan. Filing amended federal tax return 1, 2010     Jamaica TIAS 10207 Jan. Filing amended federal tax return 1, 1982 1982-1 C. Filing amended federal tax return B. Filing amended federal tax return 257 1982-1 C. Filing amended federal tax return B. Filing amended federal tax return 291 Japan TIAS Jan. Filing amended federal tax return 1, 2005     Kazakhstan TIAS Jan. Filing amended federal tax return 1, 1996     Korea, South TIAS 9506 Jan. Filing amended federal tax return 1, 1980 1979-2 C. Filing amended federal tax return B. Filing amended federal tax return 435 1979-2 C. Filing amended federal tax return B. Filing amended federal tax return 458 Latvia TIAS Jan. Filing amended federal tax return 1, 2000     Lithuania TIAS Jan. Filing amended federal tax return 1, 2000     Luxembourg TIAS Jan. Filing amended federal tax return 1, 2001     Malta TIAS Jan. Filing amended federal tax return 1, 2011     Mexico TIAS Jan. Filing amended federal tax return 1, 1994 1994-2 C. Filing amended federal tax return B. Filing amended federal tax return 424 1994-2 C. Filing amended federal tax return B. Filing amended federal tax return 489 Protocol TIAS Oct. Filing amended federal tax return 26, 1995     Protocol TIAS Jan. Filing amended federal tax return 1, 2004     Morocco TIAS 10195 Jan. Filing amended federal tax return 1, 1981 1982-2 C. Filing amended federal tax return B. Filing amended federal tax return 405 1982-2 C. Filing amended federal tax return B. Filing amended federal tax return 427 Netherlands TIAS Jan. Filing amended federal tax return 1, 1994     Protocol TIAS Jan. Filing amended federal tax return 1, 2005     New Zealand TIAS 10772 Nov. Filing amended federal tax return 2, 1983 1990-2 C. Filing amended federal tax return B. Filing amended federal tax return 274 1990-2 C. Filing amended federal tax return B. Filing amended federal tax return 303 Protocol TIAS Jan. Filing amended federal tax return 1, 2011     Norway TIAS 7474 Jan. Filing amended federal tax return 1, 1971 1973-1 C. Filing amended federal tax return B. Filing amended federal tax return 669 1973-1 C. Filing amended federal tax return B. Filing amended federal tax return 693 Protocol TIAS 10205 Jan. Filing amended federal tax return 1, 1982 1982-2 C. Filing amended federal tax return B. Filing amended federal tax return 440 1982-2 C. Filing amended federal tax return B. Filing amended federal tax return 454 Pakistan TIAS 4232 Jan. Filing amended federal tax return 1, 1959 1960-2 C. Filing amended federal tax return B. Filing amended federal tax return 646 T. Filing amended federal tax return D. Filing amended federal tax return 6431, 1960-1 C. Filing amended federal tax return B. Filing amended federal tax return 755 Philippines TIAS 10417 Jan. Filing amended federal tax return 1, 1983 1984-2 C. Filing amended federal tax return B. Filing amended federal tax return 384 1984-2 C. Filing amended federal tax return B. Filing amended federal tax return 412 Poland TIAS 8486 Jan. Filing amended federal tax return 1, 1974 1977-1 C. Filing amended federal tax return B. Filing amended federal tax return 416 1977-1 C. Filing amended federal tax return B. Filing amended federal tax return 427 Portugal TIAS Jan. Filing amended federal tax return 1, 1996     Romania TIAS 8228 Jan. Filing amended federal tax return 1, 1974 1976-2 C. Filing amended federal tax return B. Filing amended federal tax return 492 1976-2 C. Filing amended federal tax return B. Filing amended federal tax return 504 Russia TIAS Jan. Filing amended federal tax return 1, 1994     Slovak Republic TIAS Jan. Filing amended federal tax return 1, 1993     Slovenia TIAS Jan. Filing amended federal tax return 1, 2002     South Africa TIAS Jan. Filing amended federal tax return 1, 1998     Spain TIAS Jan. Filing amended federal tax return 1, 1991     Sri Lanka TIAS Jan. Filing amended federal tax return 1, 2004     Sweden TIAS Jan. Filing amended federal tax return 1, 1996     Protocol TIAS Jan. Filing amended federal tax return 1, 2007     Switzerland TIAS Jan. Filing amended federal tax return 1, 1998     Thailand TIAS Jan. Filing amended federal tax return 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Filing amended federal tax return 1, 1970 1971-2 C. Filing amended federal tax return B. Filing amended federal tax return 479   Tunisia TIAS Jan. Filing amended federal tax return 1, 1990     Turkey TIAS Jan. Filing amended federal tax return 1, 1998     Ukraine TIAS Jan. Filing amended federal tax return 1, 2001     United Kingdom TIAS Jan. Filing amended federal tax return 1, 2004     Venezuela TIAS Jan. Filing amended federal tax return 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Filing amended federal tax return 3The U. Filing amended federal tax return S. Filing amended federal tax return -U. Filing amended federal tax return S. Filing amended federal tax return S. Filing amended federal tax return R. Filing amended federal tax return income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Filing amended federal tax return Prev  Up  Next   Home   More Online Publications
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Newark, NJ 07102

Phone Number: 973-504-6200

Toll-free: 1-800-242-5846 (NJ)

TTY: 973-504-6588

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County Consumer Protection Offices

Union County Department of Public Safety

Website: Union County Department of Public Safety

Address: Union County Department of Public Safety
Division of Consumer Affairs
300 North Ave., E
Westfield, NJ 07090

Phone Number: 908-654-9840

Bergen County Office of Consumer Protection

Website: Bergen County Office of Consumer Protection

Address: Bergen County Office of Consumer Protection
One Bergen County Plaza, 3rd Floor
Hackensack, NJ 07601-7076

Phone Number: 201-336-6400

Burlington County Office of Consumer Affairs/Weights & Measures

Website: Burlington County Office of Consumer Affairs/Weights & Measures

Address: Burlington County Office of Consumer Affairs/Weights & Measures
PO Box 6000
Mount Holly, NJ 08060-6000

Phone Number: 609-265-5098 (Weights & Measures) 609-265-5054 (Consumer Affairs)

Cape May County Consumer Affairs

Website: Cape May County Consumer Affairs

Address: Cape May County Consumer Affairs
4 Moore Rd., DN 310
Cape May Court House, NJ 08210-1601

Phone Number: 609-463-6475

Cumberland County Department of Consumer Affairs

Website: Cumberland County Department of Consumer Affairs

Address: Cumberland County Department of Consumer Affairs
788 E. Commerce St.
Bridgeton, NJ 08302

Phone Number: 856-453-2203

Essex County Division of Consumer Services

Website: Essex County Division of Consumer Services

Address: Essex County Division of Consumer Services
50 S. Clinton St., Suite 3201
East Orange, NJ 07018

Phone Number: 973-395-8350

Gloucester County Office of Consumer Affairs and Weights Measures

Website: Gloucester County Office of Consumer Affairs and Weights Measures

Address: Gloucester County Office of Consumer Affairs and Weights Measures
254 County House Rd.
Clarksboro, NJ 08020

Phone Number: 856-384-6855

Hudson County Division of Consumer Affairs

Website: Hudson County Division of Consumer Affairs (Hudson County Consumer affairs page)

Address: Hudson County Division of Consumer Affairs
583 Newark Ave.
Jersey City, NJ 07306

Phone Number: 201-795-6295 (Hotline)

Hunterdon County Office of Consumer Affairs

Website: Hunterdon County Office of Consumer Affairs

Address: Hunterdon County Office of Consumer Affairs
PO Box 2900
Flemington, NJ 08822

Phone Number: 908-806-5174

Mercer County Office of Consumer Affairs

Website: Mercer County Office of Consumer Affairs

Address: Mercer County Office of Consumer Affairs
640 S. Broad St.
PO Box 8068
Trenton, NJ 08650-0068

Phone Number: 609-989-6671

Middlesex County Consumer Affairs

Website: Middlesex County Consumer Affairs

Address: Middlesex County Consumer Affairs
711 Jersey Ave.
New Brunswick, NJ 08901

Phone Number: 732-745-3875

Monmouth County Department of Consumer Affairs

Website: Monmouth County Department of Consumer Affairs

Address: Monmouth County Department of Consumer Affairs
Hall of Records Annex
One E. Main St.
Freehold, NJ 07728-1255

Phone Number: 732-431-7900

Ocean County Department of Consumer Affairs

Website: Ocean County Department of Consumer Affairs

Address: Ocean County Department of Consumer Affairs
1027 Hooper Ave., Bldg. 2
Toms River, NJ 08754-2191

Phone Number: 732-929-2105

Passaic County Department of Consumer Protection/Weights & Measures

Website: Passaic County Department of Consumer Protection/Weights & Measures

Address: Passaic County Department of Consumer Protection/Weights & Measures
Department of Law
1310 Route 23 N
Wayne, NJ 07470

Phone Number: 973-305-5881 (Consumer Protection) 973-305-5750 (Weights Measures)

Somerset County Division of Consumer Protection

Website: Somerset County Division of Consumer Protection

Address: Somerset County Division of Consumer Protection
20 Grove St.
PO Box 3000
Somerville, NJ 08876-1262

Phone Number: 908-203-6080

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City Consumer Protection Offices

Union Consumer Affairs Office

Website: Union Consumer Affairs Office

Address: Union Consumer Affairs Office
1976 Morris Ave.
Union, NJ 07083

Phone Number: 908-851-5458

Nutley Consumer Affairs

Website: Nutley Consumer Affairs

Address: Nutley Consumer Affairs
c/o Department of Public Affairs
149 Chestnut St.
Nutley, NJ 07110

Phone Number: 973-284-4976

Secaucus Department of Consumer Affairs

Website: Secaucus Department of Consumer Affairs (Consumer Affairs Offices)

Address: Secaucus Department of Consumer Affairs
Municipal Government Center
1203 Patterson Plank Rd.
Secaucus, NJ 07094

Phone Number: 201-330-2008

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking and Insurance

Website: Department of Banking and Insurance

Address: Department of Banking and Insurance
Consumer Inquiry and Response Center
PO Box 471
Trenton, NJ 08625-0471

Phone Number: 609-292-7272

Toll-free: 1-800-446-7467

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Banking and Insurance

Website: Department of Banking and Insurance

Address: Department of Banking and Insurance
Consumer Inquiries and Complaints
PO Box 325
Trenton, NJ 08625

Phone Number: 609-292-7272

Toll-free: 1-800-446-7467

Department of Banking and Insurance

Website: Department of Banking and Insurance

Address: Department of Banking and Insurance
Consumer Center
153 Halsey St.
Newark, NJ 07102

Phone Number: 973-648-4713

Toll-free: 1-800-446-7467

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Law and Public Safety

Website: Department of Law and Public Safety

Address: Department of Law and Public Safety
Bureau of Securities
PO Box 47029
Newark, NJ 07101

Phone Number: 973-504-3600

Toll-free: 1-866-446-8378 (NJ)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Board of Public Utilities

Website: Board of Public Utilities

Address: Board of Public Utilities
Division of Customer Assistance
44 S. Clinton Ave.
Trenton, NJ 08625

Phone Number: 609-341-9188

Toll-free: 1-800-624-0241 (NJ) 1-800-624-0331 (Cable complaint)

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The Filing Amended Federal Tax Return

Filing amended federal tax return Publication 524 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Filing amended federal tax return Tax questions. Filing amended federal tax return Useful Items - You may want to see: Reminders Future developments. Filing amended federal tax return  For the latest information about developments related to Publication 524, such as legislation enacted after it was published, go to www. Filing amended federal tax return irs. Filing amended federal tax return gov/pub524. Filing amended federal tax return Photographs of missing children. Filing amended federal tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing amended federal tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing amended federal 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. Filing amended federal tax return Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled. Filing amended federal tax return This publication explains: Who qualifies for the credit for the elderly or the disabled, and How to figure the credit. Filing amended federal tax return You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Filing amended federal tax return Comments and suggestions. Filing amended federal tax return   We welcome your comments about this publication and your suggestions for future editions. Filing amended federal tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing amended federal tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing amended federal tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing amended federal tax return   You can send your comments from www. Filing amended federal tax return irs. Filing amended federal tax return gov/formspubs/. Filing amended federal tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. Filing amended federal tax return   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. Filing amended federal tax return Ordering forms and publications. Filing amended federal tax return   Visit www. Filing amended federal tax return irs. Filing amended federal tax return 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. Filing amended federal tax return Internal Revenue Service 1201 N. Filing amended federal tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing amended federal tax return   If you have a tax question, check the information available on IRS. Filing amended federal tax return gov or call 1-800-829-1040. Filing amended federal tax return We cannot answer tax questions sent to either of the above addresses. Filing amended federal tax return Useful Items - You may want to see: Publication 554 Tax Guide for Seniors Form (and instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled See How To Get Tax Help , near the end of this publication, for information about getting this publication and form. Filing amended federal tax return Prev  Up  Next   Home   More Online Publications