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Filing Amended Return

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Filing Amended Return

Filing amended return Index A Accrual foreign taxes, adjustments, You may have to post a bond. Filing amended return Accrual method of accounting, Accrual method of accounting. Filing amended return Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. Filing amended return S. Filing amended return losses, U. Filing amended return S. Filing amended return Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. Filing amended return Beneficiary, Partner or S corporation shareholder. Filing amended return Bond, income tax, You may have to post a bond. Filing amended return Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. Filing amended return Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. Filing amended return Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. Filing amended return Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. Filing amended return , Income from controlled foreign corporations. Filing amended return Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. Filing amended return Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. Filing amended return E Economic benefits, Specific economic benefit. Filing amended return Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. Filing amended return Export financing interest, Export financing interest. Filing amended return Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. Filing amended return Foreign corporation–U. Filing amended return S. Filing amended return shareholders, filing requirements, Taxes of U. Filing amended return S. Filing amended return Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. Filing amended return Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. Filing amended return S. Filing amended return dollars. Filing amended return Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. Filing amended return S. Filing amended return partners, filing requirement, Taxes of U. Filing amended return S. Filing amended return Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. Filing amended return , Foreign tax refund. Filing amended return Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. Filing amended return Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. Filing amended return Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. Filing amended return S. Filing amended return Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. Filing amended return 8833, Report required. Filing amended return 8865, Taxes of U. Filing amended return S. Filing amended return Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. Filing amended return Functional currency, Translating foreign currency into U. Filing amended return S. Filing amended return dollars. Filing amended return G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. Filing amended return I Income from sources in U. Filing amended return S. Filing amended return possessions, Determining the source of income from U. Filing amended return S. Filing amended return possessions. Filing amended return Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. Filing amended return Interest, Penalties and interest. Filing amended return Interest expense, apportioning, Interest expense. Filing amended return International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. Filing amended return Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. Filing amended return S. Filing amended return , U. Filing amended return S. Filing amended return Losses Allocation of, U. Filing amended return S. Filing amended return Losses Lump-sum distributions, Lump-Sum Distribution M Making or changing your choice, Making or Changing Your Choice Married couples Carryback and carryover, Married Couples Joint return, Joint return. Filing amended return Mineral income, foreign,, Taxes on Foreign Mineral Income Mutual fund distributions, Mutual fund shareholder. Filing amended return , Passive income. Filing amended return Mutual fund shareholder, Mutual fund shareholder. Filing amended return N Nonresident aliens, Nonresident Aliens Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination O Overall foreign loss, Overall foreign loss. Filing amended return P Partner, Partner or S corporation shareholder. Filing amended return , Partnership distributive share. Filing amended return , Foreign Taxes From a Partnership or an S Corporation Passive category income, Passive Category Income Penalties, Failure-to-notify penalty. Filing amended return , Penalties and interest. Filing amended return Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. Filing amended return Failure to file Form 5713, Penalty for failure to file. Filing amended return Failure to notify, foreign tax change, Failure-to-notify penalty. Filing amended return Failure to report treaty information, Report required. Filing amended return Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. Filing amended return Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. Filing amended return S. Filing amended return dollars. Filing amended return Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. Filing amended return Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. Filing amended return Reporting requirements (international boycott), Reporting requirements. Filing amended return Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. Filing amended return , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. Filing amended return Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. Filing amended return Social security taxes, Pension, unemployment, and disability fund payments. Filing amended return Source of compensation for labor or personal services Alternative basis, Alternative basis. Filing amended return Multi-year compensation, Multi-year compensation. Filing amended return Time basis, Time basis. Filing amended return Transportation income, Transportation Income State income taxes, State income taxes. Filing amended return Subsidy, Subsidy received. Filing amended return T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. Filing amended return S. Filing amended return , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. Filing amended return S. Filing amended return dollars. Filing amended return U U. Filing amended return S. Filing amended return citizens, U. Filing amended return S. Filing amended return Citizens U. Filing amended return S. Filing amended return losses Allocation of, U. Filing amended return S. Filing amended return Losses U. Filing amended return S. Filing amended return possessions, U. Filing amended return S. Filing amended return possessions. Filing amended return Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. Filing amended return , Carryback and Carryover W Wages, Wages completely excluded. Filing amended return When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications
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Commissioner John Koskinen

John Koskinen is the 48th IRS Commissioner. As Commissioner, he presides over the nation’s tax system, which collects approximately $2.4 trillion in tax revenue each year. This revenue funds most government operations and public services. Mr. Koskinen manages an agency of about 90,000 employees and a budget of approximately $11 billion.

In his role leading the IRS, Mr. Koskinen is working to ensure that the agency maintains an appropriate balance between taxpayer service and tax enforcement and administers the tax code with fairness and integrity.

Prior to his appointment, Mr. Koskinen served as the non-executive chairman of Freddie Mac from 2008 to 2012 and its acting chief executive officer in 2009. Previously, Mr. Koskinen served as President of the U.S. Soccer Foundation, Deputy Mayor and City Administrator of Washington D.C., Assistant to the President and Chair of the President's Council on Year 2000 Conversion and Deputy Director for Management at the Office of Management and Budget. Mr. Koskinen also spent 21 years in the private sector in various leadership positions with the Palmieri Company, including President and Chief Executive Officer, helping to turn around large, troubled organizations. He began his career clerking for Chief Judge David L. Bazelon of the DC Circuit Court of Appeals in 1965, practiced law with the firm of Gibson, Dunn and Crutcher and served as Assistant to the Deputy Executive Director of the National Advisory Commission on Civil Disorders, also known as the Kerner Commission. Mr. Koskinen also served as Legislative Assistant to New York Mayor John Lindsay and Administrative Assistant to Sen. Abraham Ribicoff of Connecticut.

Mr. Koskinen holds a Law Degree from Yale University School of Law and a Bachelor’s Degree from Duke University. He also studied International Law for one year in Cambridge, England. He and his wife Patricia have two grown children and live in Washington, DC.

 

Page Last Reviewed or Updated: 14-Feb-2014

The Filing Amended Return

Filing amended return Publication 597 - Introductory Material Table of Contents Introduction Introduction This publication provides information on the income tax treaty between the United States and Canada. Filing amended return It discusses a number of treaty provisions that often apply to U. Filing amended return S. Filing amended return citizens or residents who may be liable for Canadian tax. Filing amended return Treaty provisions are generally reciprocal (the same rules apply to both treaty countries). Filing amended return Therefore, a Canadian resident who receives income from the United States may refer to this publication to see if a treaty provision may affect the tax to be paid to the United States. Filing amended return This publication does not deal with Canadian income tax laws; nor does it provide Canada's interpretation of treaty articles, definitions, or specific terms not defined in the treaty itself. Filing amended return The United States—Canada income tax treaty was signed on September 26, 1980. Filing amended return It has been amended by five protocols, the most recent of which generally became effective January 1, 2009. Filing amended return In this publication, the term “article” refers to the particular article of the treaty, as amended. Filing amended return Prev  Up  Next   Home   More Online Publications